International Business Exchange (IBEX) successfully brokered the sale of the business Ideal Roofing, Inc. located in Houston, TX on September 30th, 2004 to a undisclosed corporation. IBEX acted as the merger and acquisition advisor to the deal, helping the business owner list, market, wade through buyers, due diligence and close the deal. Medical Language Specialists is a Medical Transcription company that provides transcription services of data and content for the medical community. The Company uses 25-30 independent contractors who input approximately 100,000 lines of data and content per week. This data/content is input via the Internet to a common server and can be instantly retrieved by clients via the Internet. Company delivers services to the medical community that permit medical personnel to securely dictate data/content to recording devices. The data/content is then transcribed by independent contractors and stored on a server computer. The data/content is filed uniquely by client and can be accessed instantly by that client at anytime. Transcribers can be located anywhere. In fact, very few of the 25-30 transcribers are located in the same town as the Company. The Company has not, and does not use overseas transcribers. The transcribers are paid by the number of lines of data/content transcribed.