X0202 3 2006-12-29 1 0000029233 GPS INDUSTRIES, INC. GPSN 0001385541 Linn Robert EMIRATES TOWERS,LEVEL 4, SHEIKH ZAYED RD BOX 17000 DUBAI C0 XXXXXXX UNITED ARAB EMIRATES 1 0 0 0 /s/ Robert Linn by Linda Kaufman 2007-01-08 Power of Attorney 2007-01-08