eMax Featured in 'Larry Oakley's Comment' Editorial Regarding Reverse Merger Agreement

    ORLANDO, Fla., Feb. 20 -- eMax Corporation (OTC Pink Sheets: EMAX) is featured in "Larry Oakley's
Comment" editorial column at http://www.WallStreetCorner.com.
    Recently, EMAX's subsidiary Gateways Entertainment, Inc. entered into a
reverse merger agreement with Spin Holdings, Inc., a step that will result in
Gateways becoming public. When the merger is complete, the new company will
apply for a symbol.  The company plans to distribute the dividend within 30
days after merger completion, which is subject to final audits, approval by
the majority shareholders of Spin & Gateways, & regulatory approval from the
NASD. "We have spent the past few years acquiring entertainment companies and
the shareholders of eMax should soon begin to see the returns on their
investments and their patience should be rewarded handsomely," said Roxanna
Weber CFO of eMAx Corporation.
    Oakley said, "My opinion is that there is a relatively small number of
shares being sold that constitute the remainder of a market overhang -- once
they are gone, the stock has the potential to move up. Frankly, if I held
shares in EMAX, I'd hold them for a much more attractive price before
selling."

    About WallStreetCorner.com:
    WallStreetCorner.com was formed four years ago as a venue for Larry
Oakley's Conservative Speculator newsletter, published since 1987, and now
regularly read by investors in 65 countries.

    About Gateways:
    Gateways generate profits from:
    * Sports & music events
    * Motorcycle & hotrod events
    * Sales from motorcycles & specialty parts
    * Sales of t-shirts, event novelties, leather apparel

    Gateways plans to make additional acquisitions as well as expanding its
current product line.

    Daytona Bikers' Paradise 2003 will feature the best in bikes, bands, and
babes from around the world.
    * Host the Second Bikers Paradise Angel Search
    * Blue Oyster Cult, Billy Gordon & the Blue Rockers, Dukes of Harmony and
many more!
    * The Jimi Hendrix Red House Tour Traveling Museum
    * Veterans Wall Memorial Tribute will be on display at the Speedway
    * Drag Races for individuals and professional teams, Top fuel
competitions,
    * Burn Out Nationals, Team Extreme Motorcycles, Two and four wheel
demolition events
    * The Steel Ball of Death by the Nerveless Knocks Team (extreme stunt
wars) and much more!

    If you are unable to attend tune into Live Cam shots of the daily events
at http://www.bikersparadise.com
    A complete list of events can be found at
http://www.emaxnet.net/gateways/events.htm.

    This press release contains certain 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, which are intended to be covered
by the safe harbors created thereby. Investors are cautioned that all forward-
looking statements involve risks and uncertainties, including, without
limitation, the future press releases of EMAX.