One of the most important measures of how a new product performs and is ultimately accepted in the marketplace is customer satisfaction. Consumers are generally skeptical of a manufacturer's advertising and promotional claims. Most potential users would like to know what the experiences of current users have been with a new product before buying it.

Over the past two years, ACORN Golf has received over a thousand data inputs from its customers and users regarding the Perfect-Tee. These have come in the form of testimonial letters, notes with payments, FAXes, questionnaires, and telephone calls.

First Time Users - During the second half of 1999, ACORN Golf, Inc. conducted two major studies of first time users of the Perfect-Tee. The first was at Wood Ranch Golf Club in Simi Valley, California in July and the second at the Acer Open Tournament at The Golf Resort at Indian Wells, California in December. There were 64 Questionnaire respondents at Wood Ranch and 78 at Indian Wells for a total of 142. Participants were given free tubes of Perfect-Tees and a questionnaire to fill out. The questionnaires were collected at the end of their round of golf.

Re-ordering Users - We have just started the process of surveying customers who have reordered the Perfect-Tee. We have received responses from 19 golfers to date who have played an average of 59 rounds with the Perfect-Tee.

Testimonials - Compiled from 40 of the hundreds of testimonial letters which ACORN Golf has received to date from avid users. These 40 letters were selected because they contained the most complete and definitive information about users' personal experiences in playing with the Perfect-Tee. All information was in written form. The testimonial letters were mostly unsolicited, but some did come as a result of a request by ACORN Golf when hearing a users' comments on the telephone about their positive experiences with the Perfect-Tee.