IDT SPECTRUM, INC. Contracts & Agreements

Shares IDT Spectrum, Inc. (Filed With SEC on December 7, 2005)

Additionalabbreviations may also be used though not in the above list. (Filed With SEC on December 7, 2005)

AMENDED AND RESTATED MASTER SERVICES AGREEMENT (Filed With SEC on December 7, 2005)

CONTRIBUTION AGREEMENT (Filed With SEC on December 7, 2005)

FORM OF EMPLOYMENT AGREEMENT (Filed With SEC on December 7, 2005)

SECURITY AGREEMENT (Filed With SEC on December 7, 2005)

FORM OF IDT SPECTRUM, INC. 2005 STOCK OPTION AND INCENTIVE PLAN (Filed With SEC on December 7, 2005)

SECOND AMENDED AND RESTATED IDT SPECTRUM, INC. 7% Senior Secured Note (Filed With SEC on November 15, 2005)

Second Amended and Restated Indemnification Agreement (Filed With SEC on November 15, 2005)

SECURITY AGREEMENT (Filed With SEC on November 15, 2005)

AMENDED AND RESTATED IDT SPECTRUM, INC. 7% Senior Note (Filed With SEC on October 25, 2005)

SUBSCRIPTION AGREEMENT (Filed With SEC on October 25, 2005)

AMENDED AND RESTATED IDT SPECTRUM, INC. 7% Senior Secured Note (Filed With SEC on August 29, 2005)

AMENDED AND RESTATED MASTER SERVICES AGREEMENT (Filed With SEC on August 29, 2005)

CONTRIBUTION AGREEMENT (Filed With SEC on August 29, 2005)

ASSIGNMENT AND ASSUMPTION AGREEMENT (Filed With SEC on August 29, 2005)

Indemnification Agreement (Filed With SEC on August 29, 2005)