content: <html>
    <head>
      <title>
        FORM S-8
  </title><!-- Licensed to: ronrod12-->
  <!-- Document Created using EDGARIZER HTML 3.0.0.39895 -->
  <!-- Copyright 2005 EDGARfilings, Ltd., an IEC company.-->
  <!-- All rights reserved EDGARfilings.com -->
  </head>
    <body>
      <div>
        <hr style="COLOR: #000000" align="left" noshade size="2" width="100%">
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">SECURITIES
        AND
        EXCHANGE COMMISSION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">WASHINGTON,
        D.C.
        20549</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>FORM
        S-8</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>REGISTRATION
        STATEMENT UNDER</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>THE
        SECURITIES ACT OF 1933</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>PURCHASE
        POINT MEDIA CORPORATION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">(Exact
        name of
        registrant as specified in its charter)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div align="center">
        <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="80%">
  
            <tr bgcolor="#ffffff">
              <td width="50%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="FONT-FAMILY: Arial">Minnesota</font></div>
              </td>
              <td width="50%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="FONT-FAMILY: Arial">41-1853993</font></div>
              </td>
            </tr>
            <tr bgcolor="#ffffff">
              <td width="50%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">----------------------</div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Arial">State
                  or other jurisdiction
                  of&#160;</font></div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                  incorporation or organization)</font><font style="FONT-FAMILY: Times New Roman"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></font></div>
              </td>
              <td width="50%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">---------------------</div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="FONT-FAMILY: Arial">(I.R.S.
                  Employer
                  Identification No.)</font></div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">575
        Lexington
        Avenue</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">New
        York, NY
        10022</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;(Address
        of
        Principal Executive Office) (Zip Code)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Commission
        File
        No.: 000-25385</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Compensation
        Plans</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-----------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">(Full
        title of the
        plan)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Albert
        P. Folsom,
        President</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">575
        Lexington
        Avenue</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">New
        York, NY
        10022</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">(Name
        and address
        of agent for service)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(604)
        926-7859</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">(Telephone
        number,
        including area code, of agent for service)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">CALCULATION
        OF
        REGISTRATION FEE </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">==============================================================================</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
        <div align="center">
          <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="#ffffff">
                <td width="20%" style="BORDER-BOTTOM: #000000 thin solid">
                  <div><font style="FONT-FAMILY: Arial">Title of Securities to</font></div>
                  <div><font style="FONT-FAMILY: Arial">Be Registered</font></div>
                </td>
                <td width="20%" style="BORDER-BOTTOM: #000000 thin solid">
                  <div><font style="FONT-FAMILY: Arial">Amount</font></div>
                  <div><font style="FONT-FAMILY: Arial">to be</font></div>
                  <div><font style="FONT-FAMILY: Arial">Registered</font></div>
                </td>
                <td width="20%" style="BORDER-BOTTOM: #000000 thin solid">
                  <div><font style="FONT-FAMILY: Arial">Proposed </font></div>
                  <div><font style="FONT-FAMILY: Arial">Maximum</font></div>
                  <div><font style="FONT-FAMILY: Arial">Offering Price </font></div>
                  <div><font style="FONT-FAMILY: Arial">Per Share (1)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
                  <div>&#160;</div>
                </td>
                <td width="20%" style="BORDER-BOTTOM: #000000 thin solid">
                  <div><font style="FONT-FAMILY: Arial">Proposed </font></div>
                  <div><font style="FONT-FAMILY: Arial">Maximum</font></div>
                  <div><font style="FONT-FAMILY: Arial">Aggregate</font></div>
                  <div><font style="FONT-FAMILY: Arial">Offering Price (1)</font></div>
                  <div>&#160;</div>
                </td>
                <td width="20%" style="BORDER-BOTTOM: #000000 thin solid">
                  <div><font style="FONT-FAMILY: Arial">Amount of</font></div>
                  <div><font style="FONT-FAMILY: Arial">Registration</font></div>
                  <div><font style="FONT-FAMILY: Arial">Fee</font></div>
                </td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="20%">
                  <div>&#160;</div>
                  <div><font style="FONT-FAMILY: Arial">Common Stock,</font>&#160;</div>
                  <div><font style="FONT-FAMILY: Arial">par value $.0001</font></div>
                  <div><font style="FONT-FAMILY: Arial">per share</font></div>
                </td>
                <td width="20%">
                  <div><font style="FONT-FAMILY: Arial">250,000</font></div>
                </td>
                <td width="20%"><font style="FONT-FAMILY: Arial">$0.06</font></td>
                <td width="20%"><font style="FONT-FAMILY: Arial">$15,000.00</font></td>
                <td width="20%"><font style="FONT-FAMILY: Arial">$1.76</font></td>
              </tr>
  
          </table>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-FAMILY: Arial">========================================================================================================================================</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(1)
        Estimated
        solely for the purpose of calculating the amount of the registration fee
        pursuant to Rule 457, based on the closing price of the Common Stock, as
        reported by the OTC Bulletin Board, on August 17, 2005.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">========================================================================================================================================</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>PART
        I</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>INFORMATION
        REQUIRED IN THE SECTION 10(A) PROSPECTUS</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        1.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">PLAN
        INFORMATION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Pursuant
        to the
        Note to Part I of the Form S-8, the information required by Part I is not filed
        with the Securities and Exchange Commission.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        2.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">INFORMATION
        AND
        EMPLOYEE PLAN ANNUAL INFORMATION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">----------------------------------------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Registrant
        will
        provide without charge to each person to whom a copy of a Section 10(a)
        Prospectus hereunder is delivered, upon the oral or written request of such
        person, a copy of any document incorporated in this Registration Statement
        by
        reference. Requests for such information should be directed to Purchase Point
        Media Corporation, Albert P. Folsom, President and Chief Executive Officer,
        575
        Lexington Avenue. New York, NY 10022; telephone (604) 926-7859.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>PART
        II</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><strong>INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        3.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">INCORPORATION
        OF
        CERTAIN DOCUMENTS BY REFERENCE.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-----------------------------------------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">The
        following
        documents previously filed with the Commission pursuant to the 1934 Act are
        hereby incorporated in this prospectus by reference:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">1.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Purchase
        Point
        Media Corporation&#8217;s Annual Report on Form 10-KSB for the year ended June 30,
        2004;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">2.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Purchase
        Point
        Media Corporation&#8217;s Quarterly Report on Form 10-QSB for the quarter ended
        September 30, 2004 and December 31, 2004, March 31, 2005; and</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">All
        reports filed
        by Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since
        February 11, 1999.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">All
        documents filed
        by Purchase Point Media Corporation, pursuant to Section 13(a), 13(c), 14 or
        15(d) of the 1934 Act subsequent to the date of this prospectus and prior to
        the
        termination of this offering, shall be deemed to be incorporated by reference
        into this prospectus. Any information incorporated by reference shall be
        modified or superseded by any information contained in this prospectus or in
        any
        other document filed later with the Commission, which modifies or supersedes
        such information. Any information that is modified or superseded shall become
        a
        part of this prospectus as the information has been so modified or
        superseded.</font></div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">1</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">We
        will provide without charge to each person to whom a prospectus is delivered,
        upon written or oral request of such person, a copy of any and all of the
        information that has been incorporated by reference in this prospectus
        (excluding exhibits unless such exhibits are specifically incorporated by
        reference into such documents). Please direct such requests to Albert P. Folsom,
        President and Chief Executive Officer, 575 Lexington Avenue. New York, NY 10022;
        telephone (604) 926-7859.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">All
        documents filed
        by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 or
        15(d) of the Exchange Act after the date of this Registration Statement and
        prior to the time a post-effective amendment which indicates that the securities
        offered hereby have been sold or which deregisters all securities then remaining
        unsold, shall be deemed to be incorporated by reference into this Registration
        Statement and to be a part hereof from the date of filing of such
        documents.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Any
        statement
        contained in any document incorporated or deemed to be incorporated by reference
        herein shall be deemed to be modified or superseded for purposes of this
        Registration Statement to the extent that a statement contained herein or in
        any
        other subsequently filed document which also is or is deemed to be incorporated
        by reference herein modifies or supersedes such statement. Any such statement
        so
        modified or superseded shall not be deemed, except as modified or superseded,
        to
        constitute a part of this Registration Statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        4.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">DESCRIPTION
        OF
        SECURITIES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Not
        applicable.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        5.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">INTERESTS
        OF NAMED
        EXPERTS AND COUNSEL</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">------------------------------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Not
        Applicable</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        6.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">INDEMNIFICATION
        OF
        DIRECTORS AND OFFICERS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">The
        Company is a
        Minnesota corporation. Reference is made to Section 145 of the Minnesota
        Corporation Law (the &#8220;MCL&#8221;), which provides that a corporation may indemnify any
        person, including an officer or director, who is, or is threatened to be made,
        party to any threatened, pending or completed legal action, suit or proceeding,
        whether civil, criminal, administrative or investigative (other than an action
        by or in the right of such corporation), by reason of the fact that such person
        is or was an officer, director, employee, or agent of such corporation or is
        or
        was serving at the request of such corporation as an officer, director,
        employee, or agent of another corporation or enterprise. The indemnity may
        include expenses (including attorneys&#8217; fees), judgments, fines and amounts paid
        in settlement actually and reasonably incurred by such person in connection
        with
        such action, suit or proceeding, provided such officer, director, employee,
        or
        agent acted in good faith and in a manner he reasonably </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">2</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
        <div>&#160;</div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">believed
        to be in
        or not opposed to the corporation&#8217;s best interests and, with respect to criminal
        proceedings, had no reasonable cause to believe that his conduct was unlawful.
        Section 145 of the MCL provides further that a Minnesota corporation may
        indemnify officers and directors in an action by or in the right of the
        corporation under the same conditions, except that no indemnification is
        permitted without judicial approval if the officer or director is adjudged
        to be
        liable to the corporation. Where an officer or director is successful on the
        merits or otherwise in the defense of any action referred to above or any claim
        therein, the corporation must indemnify him against the expenses that such
        officer or director actually and reasonably incurred. The certificate of
        incorporation of the Company provides for indemnification of its officers and
        directors to the full extent permitted by the MCL.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">The
        certificate of
        incorporation also provides that directors of the Company will not be personally
        liable for monetary damages for breach of a director&#8217;s fiduciary duty as a
        director, except for liability (i) for any breach of the director&#8217;s duty of
        loyalty to the Company or its shareholders, (ii) for acts or omissions not
        in
        good faith or which involve intentional misconduct or a knowing violation of
        law, (iii) for unlawful payment of dividends or unlawful stock repurchases
        or
        redemptions as provided in the MCL, or (iv) for any transaction from which
        the
        director derived an improper personal benefit.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        7.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">EXEMPTION
        FROM
        REGISTRATION CLAIMED.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-----------------------------------------------------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Not
        applicable</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        8.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">EXHIBITS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-----------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="right" style="WIDTH: 18pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3.1
                &#160;
                &#160;</font></td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Articles
                  of Incorporation of the Company, as amended
                  (1)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div>
        <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="right" style="WIDTH: 18pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3.2&#160;&#160;</font></td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;
                  By-laws of the Company, as amended
                  (1)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div>
        <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">5.1&#160;&#160;&#160;
                &#160;&#160;</font></td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Opinion
                  of
                  Michael S. Krome, Esq. (2)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td style="WIDTH: 36pt">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">23.1</font></div>
              </td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Consent
                  of
                  Madsen &amp; Associates, CPA's Inc., Independent Auditor
                  (2)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td style="WIDTH: 36pt">&#160;</td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Consent
                  of
                  Michael S. Krome, Esq. (included in Exhibit
                  5.1)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(1)&#160;&#160;</font></td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Incorporated
                  by reference from the Company&#8217;s Amended Report on Form 10-KSB, filed with
                  the Commission on February 22, 2002, and as amended thereafter, and
                  incorporated herein by reference.</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div>
        <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(2)&#160;&#160;</font></td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Filed
                  herewith</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">ITEM
        9.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
  </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">UNDERTAKINGS.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">-----------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">The
        undersigned,
        the Company, hereby undertakes:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(a)(1)
        To file,
        during any period in which offers or sales are being made, a post-effective
        amendment to this registration statement:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(i)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">To
        include any
        prospectus required by Section 10(a)(3) of the Securities </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Act
        of 1933 (the
  &#8220;Securities Act&#8221;);</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(ii)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">To
        reflect in the
        prospectus any facts or events arising after the effective date of the
        registration statement (or the most recent post-effective amendment thereof)
        which, individually or in the aggregate, represents a fundamental change in
        the
        information set forth in the registration statement;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(iii)
        To include
        any material information with respect to the plan of distribution not previously
        disclosed in the registration statement or any material change to such
        information in the registration statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">PROVIDED,
        HOWEVER,
        that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
        required to be included in a post-effective amendment by those paragraphs is
        contained in periodic reports filed by the Company pursuant to Section 13 or
        Section 15(d) of the Exchange Act that are incorporated by reference in the
        registration statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(2)
        That, for the
        purpose of determining any liability under the Securities Act, each such
        post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered therein, and the offering of such securities
        at that time shall be deemed to be the initial bona fide offering
        thereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(3)
        To remove from
        registration by means of a post-effective amendment any of the securities being
        registered which remain unsold at the termination of the offering.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(b)
        The undersigned
        the Company hereby undertakes that, for purposes of determining any liability
        under the Securities Act, each filing of the Company&#8217;s annual report pursuant to
        Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
        each
        filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of
        the Exchange Act) that is incorporated by reference in the registration
        statement shall be deemed to be a new registration statement relating to the
        securities offered therein, and the offering of such securities at that time
        shall be deemed to be the initial bona fide offering thereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(c)
        Insofar as
        indemnification for liabilities arising under the Securities Act may be
        permitted to directors, officers and controlling persons of the Company pursuant
        to the foregoing provisions, or otherwise, the Company has been advised that
        in
        the opinion of the Securities and Exchange Commission such indemnification
        is
        against pubic policy as expressed in the Act and is, therefore, unenforceable.
        In the event that a claim for indemnification against such liabilities (other
        than the payment by the Company of expenses incurred or paid by a director,
        officer or controlling person of the Company in the successful defense of any
        action, suit or proceeding) is asserted by such director, officer or controlling
        person in connection with the securities being registered, the Company will,
        unless in the opinion of its counsel the matter has been settled by controlling
        precedent, submit to a court of appropriate jurisdiction the question whether
        such indemnification by it is against public policy as expressed in the
        Securities Act and will be governed by the final adjudication of such
        issue.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">4</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">SIGNATURES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Pursuant
        to the
        requirements of the Securities Act of 1933, the Company certifies that it has
        reasonable grounds to believe that it meets all of the requirements for filing
        on Form S-8 and has duly caused this Registration Statement to be signed on
        its
        behalf by the undersigned, hereunto duly authorized, in the City, State of
        New
        York, on August 18, 2005.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Purchase
        Point
        Media Corporation</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">By:
        /s/ Albert P.
        Folsom</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">------------------------------</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Albert
        P.
        Folsom</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">KNOW
        ALL MEN BY
        THESE PRESENTS, that each person whose signature appears below constitutes
        and
        appoints </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Albert
        P.
        Folsom</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">,
        his
        attorney-in-fact and agent, with full power of substitution, for him and in
        his
        name, place and stead, in any and all capacities, to sign any or all amendments
        to this Registration Statement, and to file the same, with all exhibits thereto,
        and other documents in connection therewith, with the Securities and Exchange
        Commission, granting unto said attorney-in-fact and agent full power and
        authority to do and perform each and every act and thing requisite and necessary
        to be done in and about the premises, as fully to all intents and purposes
        as he
        might or could do in person, hereby ratifying and confirming all that said
        attorney-in-fact and agent, or his substitute or substitutes, may lawfully
        do or
        cause to be done by virtue hereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Pursuant
        to the
        requirements of the Securities Act of 1933, this Registration Statement has
        been
        signed below by the following persons in the capacities and on the date
        indicated:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div align="center">
          <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="#ffffff">
                <td width="33.33%" style="BORDER-BOTTOM: #000000 thin solid"><font style="FONT-FAMILY: Arial">Signature</font></td>
                <td width="33.33%" style="BORDER-BOTTOM: #000000 thin solid"><font style="FONT-FAMILY: Arial">Title</font></td>
                <td width="33.33%" style="BORDER-BOTTOM: #000000 thin solid"><font style="FONT-FAMILY: Arial">Date</font></td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%"><font style="FONT-FAMILY: Arial">(1)<font id="TAB2" style="COLOR: black; FONT-FAMILY: Times New Roman; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Principal
                  Executive</font></font><font style="FONT-FAMILY: Times New Roman">&#160;</font></td>
                <td width="33.33%">&#160;</td>
                <td width="33.33%">&#160;</td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">&#160;</td>
                <td width="33.33%">&#160;</td>
                <td width="33.33%">&#160;</td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">/s/<font id="TAB2" style="COLOR: black; FONT-FAMILY: Times New Roman; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Albert
                    P.
                    Folsom</font></font></div>
                </td>
                <td width="33.33%"><font style="FONT-FAMILY: Arial">President, CEO
                  and</font>&#160;</td>
                <td width="33.33%">
                </td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">---------------------------</font></div>
                  <div><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;
                    Albert P. Folsom</font>&#160;</div>
                </td>
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">Chief Accounting
                    Officer</font>&#160;</div>
                  <div>&#160;</div>
                </td>
                <td width="33.33%">
                  <div>&#160;<font style="FONT-FAMILY: Arial">August 18,
                    2005</font>&#160;</div>
                  <div>&#160;</div>
                </td>
              </tr>
  
          </table>
        </div>
      </div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div><br>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Directors</font></div>
      </div>
      <div>&#160;</div>
      <div>
        <div align="center">
          <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="#ffffff">
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">/s/<font id="TAB2" style="COLOR: black; FONT-FAMILY: Times New Roman; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Albert
                  P.
                  Folsom</font></font></td>
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">Chairman
                  of the Board</font></td>
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">August
                  18, 2005</font></td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Arial">---------------------------</font></font></div>
                  <div><font style="FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;
                    Albert P.
                    Folsom</font>&#160;</font></div>
                </td>
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">of Directors</font></div>
                  <div>&#160;</div>
                </td>
                <td width="33.33%">&#160;</td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div>&#160;</div>
                  <div>&#160;</div>
                </td>
                <td width="33.33%">&#160;</td>
                <td width="33.33%">&#160;</td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">/s/<font id="TAB2" style="COLOR: black; FONT-FAMILY: Times New Roman; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Raymond
                    A.
                    Hatch</font></font></div>
                </td>
                <td width="33.33%"><font style="FONT-FAMILY: Arial">Director</font></td>
                <td width="33.33%"><font style="FONT-FAMILY: Arial">August 18,
                  2005</font></td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Arial">---------------------------</font></div>
                  <div><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;
                    Raymond A. Hatch</font>&#160;</div>
                </td>
                <td width="33.33%">
                  <div>&#160;</div>
                  <div>&#160;</div>
                </td>
                <td width="33.33%">
                  <div>&#160;</div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      </div>
      <div>
        <div>
          <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="#ffffff">
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">/s/<font id="TAB2" style="COLOR: black; FONT-FAMILY: Times New Roman; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Michael
                  F.
                  Rueling</font></font></td>
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">Director</font></td>
                <td width="33.33%" style="BORDER-BOTTOM: medium none"><font style="FONT-FAMILY: Arial">August
                  18, 2005</font></td>
              </tr>
              <tr bgcolor="#ffffff">
                <td width="33.33%">
                  <div><font style="FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Arial">-----------------------------</font></font></div>
                  <div><font style="FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;
                    Michael F.
                    Rueling</font>&#160;</font></div>
                </td>
                <td width="33.33%">
                  <div>&#160;</div>
                  <div>&#160;</div>
                </td>
                <td width="33.33%">&#160;</td>
              </tr>
  
          </table>
        </div>
        <div>&#160;</div>
      </div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">5</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: #999999" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div>&#160;</div>
      <div><br>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">EXHIBIT
          INDEX</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">EXHIBIT
          NUMBER
  </font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
          </font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">DESCRIPTION</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">--------------------------&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          ---------------------</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div>
          <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="right" style="WIDTH: 18pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3.1&#160;&#160;</font></td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;Articles
                    of Incorporation of the Company, as amended
                    (1)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>
          <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="right" style="WIDTH: 18pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3.2&#160;&#160;</font></td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">&#160;&#160;&#160;&#160;
                    By-laws of the Company, as amended
                    (1)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>
          <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">5.1&#160;&#160;&#160;
                  &#160;&#160;</font></td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Opinion
                    of
                    Michael S. Krome, Esq. (2)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td style="WIDTH: 36pt">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">23.1</font></div>
                </td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Consent
                    of
                    Madsen &amp; Associates, CPA's Inc., Independent Auditor
                    (2)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td style="WIDTH: 36pt">&#160;</td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Consent
                    of
                    Michael S. Krome, Esq. (included in Exhibit
                    5.1)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div>
          <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(1)&#160;&#160;</font></td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Incorporated
                    by reference from the Company&#8217;s Amended Report on Form 10-KSB, filed with
                    the Commission on February 11, 1999, and as amended thereafter,
                    and
                    incorporated herein by reference.</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div>
          <table cellpadding="0" cellspacing="0" id="list" width="100%">
  
              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="right" style="WIDTH: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">(2)&#160;&#160;</font></td>
                <td>
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Filed
                    Herewith</font></div>
                </td>
              </tr>
  
          </table>
        </div>
      </div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial">6</font></div>
    </body>
  </html>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ppmc093005.htm", "description": "FORM S-8", "secsgml_size_bytes": 73992}]
metadata_filer: {"company-data": {"conformed-name": "PURCHASE POINT MEDIA CORP", "cik": "0001001065", "assigned-sic": "7310", "irs-number": "411853993", "state-of-incorporation": "MN", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-128702", "film-number": "051112845"}, "business-address": {"street1": "141 FIFTH AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10010", "phone": "2125396104"}, "mail-address": {"street1": "141 FIFTH AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10010"}}
text: FORM S-8
  SECURITIES
        AND
        EXCHANGE COMMISSION
  WASHINGTON,
        D.C.
        20549
  -------------------------
  FORM
        S-8
  REGISTRATION
        STATEMENT UNDER
  THE
        SECURITIES ACT OF 1933
  PURCHASE
        POINT MEDIA CORPORATION
  -------------------------------
  (Exact
        name of
        registrant as specified in its charter)
  Minnesota
  41-1853993
  ----------------------
  State
                  or other jurisdiction
                  of
  incorporation or organization)
  ---------------------
  (I.R.S.
                  Employer
                  Identification No.)
  575
        Lexington
        Avenue
  New
        York, NY
        10022
  -------------------------------
  (Address
        of
        Principal Executive Office) (Zip Code)
  Commission
        File
        No.: 000-25385
  Compensation
        Plans
  -----------------------------------
  (Full
        title of the
        plan)
  Albert
        P. Folsom,
        President
  575
        Lexington
        Avenue
  New
        York, NY
        10022
  ------------------------------------------
  (Name
        and address
        of agent for service)
  (604)
        926-7859
  --------------------------
  (Telephone
        number,
        including area code, of agent for service)
  --------------------------
  CALCULATION
        OF
        REGISTRATION FEE
  ==============================================================================
  Title of Securities to
  Be Registered
  Amount
  to be
  Registered
  Proposed
  Maximum
  Offering Price
  Per Share (1)
  Proposed
  Maximum
  Aggregate
  Offering Price (1)
  Amount of
  Registration
  Fee
  Common Stock,
  par value $.0001
  per share
  250,000
  $0.06
  $15,000.00
  $1.76
  ========================================================================================================================================
  (1)
        Estimated
        solely for the purpose of calculating the amount of the registration fee
        pursuant to Rule 457, based on the closing price of the Common Stock, as
        reported by the OTC Bulletin Board, on August 17, 2005.
  ========================================================================================================================================
  PART
        I
  INFORMATION
        REQUIRED IN THE SECTION 10(A) PROSPECTUS
  ITEM
        1.
  PLAN
        INFORMATION
  --------------------------------
  Pursuant
        to the
        Note to Part I of the Form S-8, the information required by Part I is not filed
        with the Securities and Exchange Commission.
  ITEM
        2.
  INFORMATION
        AND
        EMPLOYEE PLAN ANNUAL INFORMATION
  ----------------------------------------------------------------------------------------------
  Registrant
        will
        provide without charge to each person to whom a copy of a Section 10(a)
        Prospectus hereunder is delivered, upon the oral or written request of such
        person, a copy of any document incorporated in this Registration Statement
        by
        reference. Requests for such information should be directed to Purchase Point
        Media Corporation, Albert P. Folsom, President and Chief Executive Officer,
        575
        Lexington Avenue. New York, NY 10022; telephone (604) 926-7859.
  PART
        II
  INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT
  ITEM
        3.
  INCORPORATION
        OF
        CERTAIN DOCUMENTS BY REFERENCE.
  -----------------------------------------------------------------------------------------------
  The
        following
        documents previously filed with the Commission pursuant to the 1934 Act are
        hereby incorporated in this prospectus by reference:
  1.
  Purchase
        Point
        Media Corporation's Annual Report on Form 10-KSB for the year ended June 30,
        2004;
  2.
  Purchase
        Point
        Media Corporation's Quarterly Report on Form 10-QSB for the quarter ended
        September 30, 2004 and December 31, 2004, March 31, 2005; and
  3.
  All
        reports filed
        by Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since
        February 11, 1999.
  All
        documents filed
        by Purchase Point Media Corporation, pursuant to Section 13(a), 13(c), 14 or
        15(d) of the 1934 Act subsequent to the date of this prospectus and prior to
        the
        termination of this offering, shall be deemed to be incorporated by reference
        into this prospectus. Any information incorporated by reference shall be
        modified or superseded by any information contained in this prospectus or in
        any
        other document filed later with the Commission, which modifies or supersedes
        such information. Any information that is modified or superseded shall become
        a
        part of this prospectus as the information has been so modified or
        superseded.
  1
  We
        will provide without charge to each person to whom a prospectus is delivered,
        upon written or oral request of such person, a copy of any and all of the
        information that has been incorporated by reference in this prospectus
        (excluding exhibits unless such exhibits are specifically incorporated by
        reference into such documents). Please direct such requests to Albert P. Folsom,
        President and Chief Executive Officer, 575 Lexington Avenue. New York, NY 10022;
        telephone (604) 926-7859.
  All
        documents filed
        by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 or
        15(d) of the Exchange Act after the date of this Registration Statement and
        prior to the time a post-effective amendment which indicates that the securities
        offered hereby have been sold or which deregisters all securities then remaining
        unsold, shall be deemed to be incorporated by reference into this Registration
        Statement and to be a part hereof from the date of filing of such
        documents.
  Any
        statement
        contained in any document incorporated or deemed to be incorporated by reference
        herein shall be deemed to be modified or superseded for purposes of this
        Registration Statement to the extent that a statement contained herein or in
        any
        other subsequently filed document which also is or is deemed to be incorporated
        by reference herein modifies or supersedes such statement. Any such statement
        so
        modified or superseded shall not be deemed, except as modified or superseded,
        to
        constitute a part of this Registration Statement.
  ITEM
        4.
  DESCRIPTION
        OF
        SECURITIES
  --------------------------------------------------------
  Not
        applicable.
  ITEM
        5.
  INTERESTS
        OF NAMED
        EXPERTS AND COUNSEL
  ------------------------------------------------------------------------------------
  Not
        Applicable
  ITEM
        6.
  INDEMNIFICATION
        OF
        DIRECTORS AND OFFICERS.
  --------------------------------------------------------------------------------------
  The
        Company is a
        Minnesota corporation. Reference is made to Section 145 of the Minnesota
        Corporation Law (the "MCL"), which provides that a corporation may indemnify any
        person, including an officer or director, who is, or is threatened to be made,
        party to any threatened, pending or completed legal action, suit or proceeding,
        whether civil, criminal, administrative or investigative (other than an action
        by or in the right of such corporation), by reason of the fact that such person
        is or was an officer, director, employee, or agent of such corporation or is
        or
        was serving at the request of such corporation as an officer, director,
        employee, or agent of another corporation or enterprise. The indemnity may
        include expenses (including attorneys' fees), judgments, fines and amounts paid
        in settlement actually and reasonably incurred by such person in connection
        with
        such action, suit or proceeding, provided such officer, director, employee,
        or
        agent acted in good faith and in a manner he reasonably
  2
  believed
        to be in
        or not opposed to the corporation's best interests and, with respect to criminal
        proceedings, had no reasonable cause to believe that his conduct was unlawful.
        Section 145 of the MCL provides further that a Minnesota corporation may
        indemnify officers and directors in an action by or in the right of the
        corporation under the same conditions, except that no indemnification is
        permitted without judicial approval if the officer or director is adjudged
        to be
        liable to the corporation. Where an officer or director is successful on the
        merits or otherwise in the defense of any action referred to above or any claim
        therein, the corporation must indemnify him against the expenses that such
        officer or director actually and reasonably incurred. The certificate of
        incorporation of the Company provides for indemnification of its officers and
        directors to the full extent permitted by the MCL.
  The
        certificate of
        incorporation also provides that directors of the Company will not be personally
        liable for monetary damages for breach of a director's fiduciary duty as a
        director, except for liability (i) for any breach of the director's duty of
        loyalty to the Company or its shareholders, (ii) for acts or omissions not
        in
        good faith or which involve intentional misconduct or a knowing violation of
        law, (iii) for unlawful payment of dividends or unlawful stock repurchases
        or
        redemptions as provided in the MCL, or (iv) for any transaction from which
        the
        director derived an improper personal benefit.
  ITEM
        7.
  EXEMPTION
        FROM
        REGISTRATION CLAIMED.
  -----------------------------------------------------------------------------
  Not
        applicable
  ITEM
        8.
  EXHIBITS.
  -----------------------------
  3.1
  Articles
                  of Incorporation of the Company, as amended
                  (1)
  3.2
  By-laws of the Company, as amended
                  (1)
  5.1
  Opinion
                  of
                  Michael S. Krome, Esq. (2)
  23.1
  Consent
                  of
                  Madsen & Associates, CPA's Inc., Independent Auditor
                  (2)
  Consent
                  of
                  Michael S. Krome, Esq. (included in Exhibit
                  5.1)
  (1)
  Incorporated
                  by reference from the Company's Amended Report on Form 10-KSB, filed with
                  the Commission on February 22, 2002, and as amended thereafter, and
                  incorporated herein by reference.
  (2)
  Filed
                  herewith
  ITEM
        9.
  UNDERTAKINGS.
  -----------------------------------
  The
        undersigned,
        the Company, hereby undertakes:
  (a)(1)
        To file,
        during any period in which offers or sales are being made, a post-effective
        amendment to this registration statement:
  (i)
  To
        include any
        prospectus required by Section 10(a)(3) of the Securities
  Act
        of 1933 (the
  "Securities Act");
  3
  (ii)
  To
        reflect in the
        prospectus any facts or events arising after the effective date of the
        registration statement (or the most recent post-effective amendment thereof)
        which, individually or in the aggregate, represents a fundamental change in
        the
        information set forth in the registration statement;
  (iii)
        To include
        any material information with respect to the plan of distribution not previously
        disclosed in the registration statement or any material change to such
        information in the registration statement.
  PROVIDED,
        HOWEVER,
        that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
        required to be included in a post-effective amendment by those paragraphs is
        contained in periodic reports filed by the Company pursuant to Section 13 or
        Section 15(d) of the Exchange Act that are incorporated by reference in the
        registration statement.
  (2)
        That, for the
        purpose of determining any liability under the Securities Act, each such
        post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered therein, and the offering of such securities
        at that time shall be deemed to be the initial bona fide offering
        thereof.
  (3)
        To remove from
        registration by means of a post-effective amendment any of the securities being
        registered which remain unsold at the termination of the offering.
  (b)
        The undersigned
        the Company hereby undertakes that, for purposes of determining any liability
        under the Securities Act, each filing of the Company's annual report pursuant to
        Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
        each
        filing of an employee benefit plan's annual report pursuant to Section 15(d) of
        the Exchange Act) that is incorporated by reference in the registration
        statement shall be deemed to be a new registration statement relating to the
        securities offered therein, and the offering of such securities at that time
        shall be deemed to be the initial bona fide offering thereof.
  (c)
        Insofar as
        indemnification for liabilities arising under the Securities Act may be
        permitted to directors, officers and controlling persons of the Company pursuant
        to the foregoing provisions, or otherwise, the Company has been advised that
        in
        the opinion of the Securities and Exchange Commission such indemnification
        is
        against pubic policy as expressed in the Act and is, therefore, unenforceable.
        In the event that a claim for indemnification against such liabilities (other
        than the payment by the Company of expenses incurred or paid by a director,
        officer or controlling person of the Company in the successful defense of any
        action, suit or proceeding) is asserted by such director, officer or controlling
        person in connection with the securities being registered, the Company will,
        unless in the opinion of its counsel the matter has been settled by controlling
        precedent, submit to a court of appropriate jurisdiction the question whether
        such indemnification by it is against public policy as expressed in the
        Securities Act and will be governed by the final adjudication of such
        issue.
  4
  SIGNATURES
  Pursuant
        to the
        requirements of the Securities Act of 1933, the Company certifies that it has
        reasonable grounds to believe that it meets all of the requirements for filing
        on Form S-8 and has duly caused this Registration Statement to be signed on
        its
        behalf by the undersigned, hereunto duly authorized, in the City, State of
        New
        York, on August 18, 2005.
  Purchase
        Point
        Media Corporation
  By:
        /s/ Albert P.
        Folsom
  ------------------------------
  Albert
        P.
        Folsom
  KNOW
        ALL MEN BY
        THESE PRESENTS, that each person whose signature appears below constitutes
        and
        appoints
  Albert
        P.
        Folsom
  ,
        his
        attorney-in-fact and agent, with full power of substitution, for him and in
        his
        name, place and stead, in any and all capacities, to sign any or all amendments
        to this Registration Statement, and to file the same, with all exhibits thereto,
        and other documents in connection therewith, with the Securities and Exchange
        Commission, granting unto said attorney-in-fact and agent full power and
        authority to do and perform each and every act and thing requisite and necessary
        to be done in and about the premises, as fully to all intents and purposes
        as he
        might or could do in person, hereby ratifying and confirming all that said
        attorney-in-fact and agent, or his substitute or substitutes, may lawfully
        do or
        cause to be done by virtue hereof.
  Pursuant
        to the
        requirements of the Securities Act of 1933, this Registration Statement has
        been
        signed below by the following persons in the capacities and on the date
        indicated:
  Signature
  Title
  Date
  (1)
  Principal
                  Executive
  /s/
  Albert
                    P.
                    Folsom
  President, CEO
                  and
  ---------------------------
  Albert P. Folsom
  Chief Accounting
                    Officer
  August 18,
                    2005
  (2)
  Directors
  /s/
  Albert
                  P.
                  Folsom
  Chairman
                  of the Board
  August
                  18, 2005
  ---------------------------
  Albert P.
                    Folsom
  of Directors
  /s/
  Raymond
                    A.
                    Hatch
  Director
  August 18,
                  2005
  ---------------------------
  Raymond A. Hatch
  /s/
  Michael
                  F.
                  Rueling
  Director
  August
                  18, 2005
  -----------------------------
  Michael F.
                    Rueling
  5
  EXHIBIT
          INDEX
  EXHIBIT
          NUMBER
  DESCRIPTION
  --------------------------           
          ---------------------
  3.1
  Articles
                    of Incorporation of the Company, as amended
                    (1)
  3.2
  By-laws of the Company, as amended
                    (1)
  5.1
  Opinion
                    of
                    Michael S. Krome, Esq. (2)
  23.1
  Consent
                    of
                    Madsen & Associates, CPA's Inc., Independent Auditor
                    (2)
  Consent
                    of
                    Michael S. Krome, Esq. (included in Exhibit
                    5.1)
  (1)
  Incorporated
                    by reference from the Company's Amended Report on Form 10-KSB, filed with
                    the Commission on February 11, 1999, and as amended thereafter,
                    and
                    incorporated herein by reference.
  (2)
  Filed
                    Herewith
  6