Exibit 8.1 Upcoming and Potential Destinations for Offshoring IT Services (Until March 2003)

Servicing the Client: Call Centers Move Global

Because of changes in communication technologies and voice-over IP, many large and mid-size U.S. corporations have partnered with companies in India and the Philippines to augment or replace their U.S. call centers. Communication technology changes have enabled call centers to be built all over the world. Countries such as India and the Philippines have highly educated workforces. Labor in these countries is less expensive than the United States, thus offering significant cost savings to companies while maintaining quality support services. Call center operations are significant and expensive but not a core competency for most companies, so it makes tremendous sense as a partnering opportunity. Partnering is limited only by the creativeness of those involved. Tips for creating strategic partnerships follow:

Creating Strategic Partnerships

Keep an open mind; do not fear partnerships.

Compete with larger organizations by filling service voids with partners.

Discover that highly skilled teams are at your disposal. Partner selection is paramount to success.

Keep an Open Mind

Partnering may seem threatening at times, especially if your partner offers some of the same services that you do. Be open-minded and do not let fear stand in your way of developing partnerships that will help you grow your organization and its service offerings. No one company can be all things to all people and offer all the services that clients may need or want. Selecting a trusted partner, and clearly outlining the rules of engagement for operations, communication, lead sharing, and revenue sharing can help mitigate these concerns.

Compete with Larger Organizations

Any company, no matter how small, can compete with large companies by creating quality strategic partnerships. Small to mid-size service providers can compete against Goliath-size competitors through smart strategic partnerships and best-of-breed talent pools.

A small to mid-size company has two options for competing with larger organizations. First, focus on smaller clients that are not attractive to larger competitors, thereby eliminating the competition. Second, partner with firms that can help the firm service larger clients effectively. As long as the client receives good service at a competitive price and does not experience