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Dutton Associates Announces Investment Opinion: Qiao Xing Universal Telephone Strong Buy Rating In Initiating Coverage By Dutton Associates

Neither the analyst's
compensation nor the compensation received by us is in any way related
to the specific ratings or views contained in this research report or
note . More than 11,500 subscribers rely
on the newsletter for the latest information on media training and
development.

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Scimitar Equity Research Issues Review of GlycoGenesys Inc.

"
This review is available at our website: http://www.
Henry W.

Business Editors/Telecommunications Writers/Financial Analysts
The following is an investment opinion issued
by Dutton Associates

EL DORADO HILLS, Calif.1 million in 2004, and to further expand 31% in 2006 to
US$479.10, the shares
would trade at only a P/E of 8x our 2006 EPS estimate and 10x our
current 2005 EPS estimate.ijnet.
IJNet is the leading source for information on the development of news
media around the world.
"Journalists everywhere are hungry for more opportunities to hone their
skills and improve their situations," Stange said.
The new Arabic resources are possible thanks to a generous grant from the
National Endowment for Democracy.

valuation opposing

We do not accept payment of our fees in
company stock.

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2 million. EPS (in US$) are expected to rise 45% in 2005 to
$.81 from an estimated $.

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No part of our
compensation was, is, or will be, directly or indirectly, related to the
specific recommendations or views contained in this review and we will not
have any investment banking relationships or personal investment in any
sponsored company.jmdutton. Dutton Associates provides
continuing analyst coverage of over 95 enrolled companies, and its
research, estimates, and ratings are carried in all the major
databases serving institutions and online investors.jmdutton. By tracking
media assistance projects around the world, IJNet also helps the various
organizations involved better understand their field.

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McCusker
Director of Research
phone: (617) 236-6396
fax: (617) 236-6397
e-mail: hwm@scimitarequity.10 price target.

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Joe Stange, the site's managing editor, said IJNet is
responding to the growing need for information on journalism training and
media development in the Middle East and North Africa. The Open Society Institute and the John S.

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issues a review of GlycoGenesys, Inc.

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Its 27 senior analysts are primarily CFAs
and have expertise in many industries. During the past 20 years,
ICFJ has worked with more than 16,000 journalists from 174 countries. The
Center is an independent nonprofit institution based in Washington, D.

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The views expressed in
this research report accurately reflect the analyst's personal views
about the subject securities or issuer.
IJNet also plans to unveil an Arabic version of its e-mail newsletter,
"This Week in IJNet," in the coming weeks.

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IJNet was established in 1998 as an electronic source for media assistance
news and professional training opportunities primarily for journalists in
developing countries.

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We believe these shares should trade significantly above
their current levels, and at our target price of $8. Please read full disclosures and analyst background at
www .

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CONTACT:
Scimitar Equity Research, Inc. The Company has
successfully expanded significantly in its mobile-phone business and
made its CECT subsidiary one of the top local mobile -phone brands in
the PRC.9 million in 2005, up 36% from an estimated
US$269.

partners intended

The
27-page report by Dutton senior analyst Silvia Kwan, CFA is available
at www.
Qiao Xing Universal Telephone is principally involved in the
distribution, design and R+D of indoor telephones and mobile phones in
the People's Republic of China (PRC).
The cost of enrollment in our one-year continuing research program
is US $33,000 prepaid for 4 Research Reports, typically published
quarterly, and requisite Research Notes. Our principals and analysts are prohibited from owning
or trading in securities of covered companies.org).

The 'Opportunities' category is generic and intended for general information about business opportunities for individuals, and general approaches to opportunities in business.

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Scimitar Equity Research, Inc.com as well as from First Call, Bloomberg, Zacks,
Reuters, and other leading financial portals. With strong understanding in the local market place and high
commitment to R+D , the Company is able to gain market share in the
mobile-phone market despite keen market competition .S.
IJNet offers a variety of comprehensive resources:

* Brief articles on media assistance news and opportunities

* An exhaustive events calendar, searchable by country and region

* A large and growing collection of information on journalism fellowships
and awards

* The world's largest online library of media laws

* Online instructional materials for journalists interested in honing
their skills

The majority of these resources are now available in Arabic, in addition
to English, Spanish and Portuguese.

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BOSTON, Scimitar Equity Research, Inc. Any
opinions expressed are statements of our own judgment as of the date of
publication and are subject to change without notice. Dutton Associates received
$33,000 from the Company for 4 Research Reports with coverage
commencing on 5/18/2005.C.

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About Dutton Associates

Dutton Associates is one of the largest independent investment
research firms in the U."
The primary goal of IJNet is to connect journalists with development and
training opportunities in their countries, regions and worldwide.
The International Center for Journalists was established in 1984 to
improve the quality of journalism and strengthen democracies worldwide through
professional training, fellowships and exchanges.

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Scimitar was paid for preparing this review.----Dutton
Associates initiates coverage of Qiao Xing Universal Telephone
(NASDAQ:XING) with a Strong Buy rating and a $8. Revenues are
expected to reach US$366.com

and James L.

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com. The Company is ranked as one of
the top two indoor-phone companies and distributors in terms of sales
in the PRC.03 .

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International Journalists' Network (IJNet) Launches Arabic Site

IJNet is produced and published by ICFJ.

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We certify that all the views expressed in this review,
accurately reflect our personal views about GLGS (NASDAQ) and its or their
securities.com

Due to R+D and marketing, the Company experienced a
breakthrough in its indoor-telephone business with export sales
surging , resulting in an estimated increase of 38% in 2004 and an
anticipated increase of 100% in 2005 in this segment. "Now journalists in the
Middle East will have access to more resources that can help them find those
opportunities. Knight Foundation also support IJNet.

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For Web sites and companies involved in specific aspects of business opportunities including sales, employment, jobs, MLM, Internet , home-based, franchises, distributing, internet and partners programs, and so on, please see those sub -categories.

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scimitarequity. Media in the Middle East Have Greater Access
to Training News and Resources

WASHINGTON, The International Center for
Journalists (ICFJ) has added Arabic this month to its popular media assistance
Web site, the International Journalists ' Network (IJNet at
http://www.

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(Nasdaq: GLGS) entitled, "Channeling New
Directions. (Scimitar ) provides sponsored equity research
of the health sciences industry for the institutional and investment
communities. Investors are advised that this analysis and review is
issued solely for informational purposes and is not to be construed as an
offer to sell or the solicitation of an offer to buy. This analysis and review
does not have regard to the specific investment objectives, financial
situation and the information contained herein is based on sources that we
believe to be reliable but is not guaranteed by us as being accurate and does
not purport to be a complete statement or summary of the available data.56 in 2004, and at least another 27% in 2006
to $1.

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