Trey Resources Announces That Company It Plans to Acquire Has Completed A Series of Technology...

Business Editors

MATAWAN, N.J.--(BUSINESS WIRE)--May 4, 2004

Trey Resources, Inc. (OTCBB: "TYRIA"), a recent spin-off from iVoice, Inc. (OTC Bulletin Board: "IVOC"), today announced that SWK, Inc., an information technology company and value added reseller

that Trey is in the process of acquiring, has recently completed technology audits for several public companies as mandated by the new Sarbanes-Oxley legislation. These audits, which represent a new profit center for SWK, was done by referral from a major regional accounting firm. SWK anticipates completing many such audits in order to assist public companies in complying with the Sarbanes-Oxley Act of 2002.

Sarbanes Oxley was enacted largely in response to the large number of corporate and accounting scandals in the last few years involving some of the most prominent companies in the U.S., like Enron, WorldCom, and Global Crossing. It establishes new standards for corporate accountability, as well as penalties for corporate wrong doing. Compliance with Sarbanes-Oxley begins with the management's assessment of its internal controls over financial reporting, a complicated and expensive process. Forty-eight percent of public companies which need to comply with Sarbanes-Oxley will spend at least $500,000 on compliance, according to finance executives who participated in a recent CFO magazine survey.

"We view Sarbanes-Oxley compliance, in particular compliance with section 404, to be an enormous opportunity for SWK and Trey," stated Jeffrey Roth, Chief Executive Officer of SWK. "In many ways, the market demand for technology audits and software solutions for Sarbanes-Oxley is reminiscent of the demand for Y2K solutions that were presented in the mid-1990's."

"SWK is well-positioned to perform these mandated technology audits," added Mark Meller, Chief Executive Officer of Trey. "Their expertise in information technology and financial software and reporting makes them well-suited to performing these critical and expensive reviews. What's exciting about this market is that most public companies have no choice; they must perform these audits or violate the law. As more and more of these public companies are required to phase in their compliance with Sarbanes Oxley in the next 12 months, we expect this market opportunity to represent a large and lucrative profit center for SWK."

The acquisition, which is subject to due diligence and the preparation of definitive agreements, is expected to close within the next 30 days.

About Trey Resources: Trey Resources, a recent spin-off from iVoice, Inc., is engaged in the design, manufacture, and marketing of specialized communication software. As part of its plan to expand into new markets, Trey has focused on the business software and information technology consulting market, and is looking to roll-up other companies in these expanding but highly fragmented industries. For more information on the Trey, please visit www.treyresources.com.

NOTE: Any statements that are not historical facts contained in this release are forward-looking statements. It is possible that the assumptions made by management for purposes of such statements may not materialize. Actual results may differ materially from those projected or implied in any forward-looking statements. Such statements may involve risks and uncertainties, including but not limited to those relating to product demand, pricing, market acceptance, the effect of economic conditions, and intellectual property rights, and the outcome of competitive products, risks in product development, the results of financing effort, the ability to complete transactions, and other risks identified in this release, and the Company's Securities and Exchange Commission filings.