Media and Entertainment.com, Inc. and WinSonic Holdings Ltd. Execute Contract to Merge, Forming WinSonic Digital Media Group, Ltd.

The new company will provide advanced network solutions and services on a national and international platform, to major corporations, institutions of higher learning and various governmental bodies

ATLANTA--(BUSINESS WIRE)--Aug. 16, 2004-- Media and Entertainment.com, Inc. (OTCBB:MEDE - News) and WinSonic Holdings Ltd. have announced the execution of their agreement to merge the two companies and form a new corporation, WinSonic Digital Media Group,Ltd. The new entity is built around a state of the art network secured from Verizon Corporation for $9.7 million by WinSonic Holdings, Ltd to be paid and amortized over the term of the agreement. Additional information can be found in the form 8-K filing for Media and Entertainment.com, Inc. dated July 16, 2004 at the Securities and Exchange Commission's Website. (www.sec.gov).

The network will provide WinSonic Digital Media's customers with an enhanced gateway to national and international communication networks. With the network as a foundation, WinSonic is positioned to deliver sophisticated, state of the art application software and hardware solutions tailored to meet customers' specific needs. These applications include but are not limited to:

• Carrier solutions for regional phone companies such as a proprietary software that delivers a unique methodology to accommodate all software platforms, as well as custom hardware platforms to facilitate consumer, medical, commercial, and secure government applications.
• Custom application development for Voice over Internet Protocols, standard national and international communications, wireless communications networks, Audio/Video transport, E-Commerce, Radio Frequency Devices, Digital Television and Satellite Broadcast.
• Building out Digital Television networks that accommodate, high definition television, streaming video and real time interactive networks.

WinSonic Digital's objective is to maximize product performance while reducing costs through technological innovations. For a more detailed explanation of WinSonic Digital's capabilities, we invite you to visit the WinSonic website at: www.winsonic.net.

WinSonic Digital Media Group Ltd., will be guided by Mr. Winston Johnson. With over 30 years experience in the telecommunications industry, Mr. Johnson is qualified to lead WinSonic Digital Media Group,Ltd. Mr. Johnson pioneered technology innovations in the music industry by creating a proprietary methodology for audio enhancing concepts in sound engineering known as the WinSonic Process. This unique technology is a digital compression process that provides superior audio mixes and enables record and film companies to record and distribute high-end voice, data, text, as well as audio and video files.

For the previous twelve months, Mr. Johnson served as the CEO of Media and Entertainment.com, Inc., in tandem with his responsibilities as Chairman and CEO of Winsonic Holdings, Ltd. Mr. Johnson co-founded UB Networks which under his guidance went public and was eventually sold to Lucent. Mr. Johnson received a BS from FAMU and gained extensive experience from FSU, UCLA, Berkley, Stetson University, Dartmouth, NASA,USC ETC, Nortel and Cisco.

The next step in strategic planning involves building an infrastructure to accommodate anticipated growth in revenues and services. Management is currently identifying qualified individuals to fill key positions such as Chief Operating Officer and Chief Financial Officer. Given the current industry environment, the executive team is optimistic about the prospects of hiring capable, qualified individuals to fill certain key positions.

The Company has notified the NASD of the impending name change and has requested a new stock symbol to reflect these changes. The Board of Directors of WinSonic Digital Media Group Ltd., believe that under the guidance of Mr. Johnson, the company is well positioned at the forefront of technological convergence and is poised to eliminate the barriers that impede innovative progress in this digital age.

About Media and Entertainment

Media and Entertainment is a facilities-based media distribution solutions company with a distinctive concept that enables users to view, interact, and listen to all types of audio and online video, in full screen format, at high speeds, superb quality, and greatly reduced costs, while reducing the need for expensive high-speed connections.

This release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended and Section 21E of the Securities Exchange Act of 1934,as amended, including the Verizon Network providing Winsonic's customers with an enhanced gateway, Winsonic's ability to deliver sophisticated, state of the art application software and hardware, and Winsonic maximizing product performance while reducing costs through technological innovations. Forward looking statements may be identified through the use of words such as "expects", "will", "anticipates", "estimates", "believes", or statements indicating certain actions "may", "could", or "might", occur. Such forward-looking statements involve risks and uncertainties. The actual results may differ materially from such forward-looking statements. The company does not undertake to publicly update or revise its forward-looking statements even if experience or future changes make it clear that any projected results (expressed or implied) will not be realized.