Exhibit 10.16


                                 PROMISSORY NOTE

      THEREFORE, FOR VALUE RECEIVED the undersigned, promises to pay to Jerome
Mahoney, the principal sum of One Hundred and Ninety Thousand Dollars
($190,000), at the rate of prime plus 2 percent annum on the unpaid balance
until paid or until default, both principal and interest payable in lawful money
of the United States of America, at iVoice Technology, Inc. ("iVoice") 750
Highway 34, Matawan, New Jersey 07747, or at such place as the legal holder
hereof may designate in writing. It is understood and agreed that additional
amounts may be advanced by the holder hereof as provided in the instruments, if
any, securing this Note and such advances will be added to the principal of this
Note and will accrue interest at the above specified rate of interest from the
date of advance until paid. Such advances may include, in addition to cash
advances: deferred compensation, deferred expense reimbursement, deferred
commissions and income tax reimbursement for the recognition of income upon the
sale of common stock for the purpose of the holder advancing additional funds to
iVoice. The principal and interest shall be due and payable as follows: (a)
interest shall accrue monthly on the unpaid balance and shall be paid annually,
and (b) principal shall be payable on demand.

      Notwithstanding anything to the contrary herein, the Note holder may elect
prepayment of the principal and/or interest owed pursuant to this Note by
requiring iVoice to issue to Jerome Mahoney, or his assigns either: (i) one
Class B common stock share of iVoice par value $.01 per share, for each dollar
owed, (ii) the number of Class A common stock shares of voice calculated by
dividing (x) the sum of the principal and interest that the Note holder has
decided to have prepaid by (y) eighty percent (80%) of the lowest issue price of
Class A common stock since the first advance of funds under this Note, or (iii),
payment of the principal of this Note, before any repayment of interest.

      Unless otherwise provided, this Note may be prepaid in full or in part at
any time without penalty or premium. Partial prepayments shall be applied to
installments due in reverse order of their maturity.

In the event of (a) default in payment of any installment of principal or
interest hereof as the same becomes due and such default is not cured within ten
(10) days from the due date, or (b) default under the terms of any instrument
securing this Note, and such default is not cured within fifteen (15) days after
written notice to maker, then in either such event the holder may, without
further notice, declare the remainder of the principal sum, together with all
interest accrued thereon, and the prepayment premium, if any, at once due and
payable. Failure to exercise this option shall not constitute a waiver of the
right to exercise the same at any other time. The unpaid principal of this Note
and any part thereof, accrued interest and all other sums due under this Note
shall



bear interest at the rate of prime plus 2 percent per annum after default until
paid.

      All parties to this Note, including maker and any sureties, endorsers, or
guarantors, hereby waive protest, presentment, notice of dishonor, and notice of
acceleration of maturity and agree to continue to remain bound for the payment
of principal, interest, and all other sums due under this Note, notwithstanding
any change or changes by way of release, surrender, exchange, modification or
substitution of any security for this Note or by way of any extension or
extensions of time for the payment of principal and interest; and all such
parties waive all and every kind of notice of such change or changes and agree
that the same may be made without notice or consent of any of them.

      Upon default, the holder of this Note may employ an attorney to enforce
the holder's rights and remedies and the maker, principal, surety, guarantor and
endorsers of this Note hereby agree to pay to the holder reasonable attorneys
fees, plus all other reasonable expenses incurred by the holder in exercising
any of the holder's right and remedies upon default. The failure to exercise any
such right or remedy shall not be a waiver or release of such rights or remedies
or the right to exercise any of them at another time.

This Note is to be governed and construed in accordance with the laws of the
State of New Jersey.

IN TESTIMONY WHEREOF, each corporate maker has caused this instrument to be
executed in its corporate name by its President, and its corporate seal to be
hereto affixed, all by order of its Board of Directors first duly given, the day
and year first written below:

iVoice Technology, Inc.



By: /s/ Jerome Mahoney                      Dated: August 31, 2005
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