Idea Sports Entertainment Group Partners with Chinese Beijing Lin Liu International to Develop Sports, Entertainment, and Travel Projects in Beijing, China

LAKE CITY, SC -- Dec. 27, 2004 -- Idea Sports Entertainment Group, Inc. (OTCBB:ISPO) Chairman and CEO William C. Morris and Mr. Robert J. Wussler announced today that the company has entered into a partnership relationship with Chinese Beijing Lin Liu International (Lin Liu International). Lin Liu International is the only full powered multi-cultural project agency in Asia supported by government leaders from different levels. Their professional expertise in bringing high quality goods, services, and entertainment to China has earned the necessary Government backing enabling companies to conduct business in China.

Initial projects under this relationship include the development of “Hollywood 21 Century Digital Theme Park” in Beijing, China, in conjunction with the Beijing Government. The theme park, designed by US-based Land Mark, will be located within Beijing, and will be equipped with the latest of technological advances for fun family enjoyment. Idea is currently negotiating with potential US-based companies to be involved in the development, finance, construction, content, and US marketing of the theme park.

Additional projects include: 24 Hr International Digital TV Channel, Movie (DVD), Music (CD), Video & Audio Distribution Network, International Sports, International Music Concerts, Movie & TV Documentary Programs, and US-China Cultural Exchange Speaking Forum, and other Sports, Entertainment, Travel, and Tourism projects.

Madam Lin Liu commented, “Our company is very excited to have this relationship with Idea Sports Entertainment. We have been looking for a US-based sports and entertainment company to assist us in our endeavors to bring cultural/entertainment projects to the city of Beijing. We believe that Idea’s network of entertainment, sports, and business relationships will be invaluable as we move forward with the Hollywood 21 Century Digital Theme Park” in Beijing. In addition, “America’s Top Driver Racing Series” is of specific interest to us due to the increasing motorsport fan base in China, and the need for quality motorsports events, both live and broadcast"

Mr. Robert Wussler added, “This is indeed a unique opportunity for Idea to work with a Chinese government-backed company to bring entertainment and media projects to Beijing, and other markets in China. When you look at Beijing’s population of 12 million, as compared to New York City’s of 8 million, it clearly shows the opportunities that this partnership created. I’m also thrilled to announce this relationship because of my admiration for Madam Lin Liu. She is a first-class business woman, artist, and entrepreneur.”

About Chinese Beijing Lin Liu International Cultural Exchange Group

Chinese Beijing Lin Liu International Cultural Exchange Co. Ltd. (hereinafter referred to as “Lin Liu International or LLICE”), is the only full powered multi-cultural project agency in Asia supported by government leaders from different levels. Lin Liu International regards cultural exchange as its industry and specializes in international enterprises entering and existing in the Chinese market.

Dedicated to international cultural exchange projects in recent years, LLICE has made prominent contributions in supporting success in the cultural, educational, sports, film, and television fields; as well as audiovisual products. Lin Liu International not only possesses strong talents in cultural management and marketing development, but also contains strong support from many official relationships necessary for providing a solid bridge of cultural exchange, and smooth project interaction. In addition, LLICE has provided first-class service guides for the exchange of international cultural enterprises and business projects in order to help develop international markets for expanding domestic and overseas companies.

Beijing Lin Liu international Culture Exchange Co. Ltd, part of the Lin Liu International culture Exchange Group, specializes in Culture exchange projects in China. Lin Liu International works in co-operation with foreign Enterprises that have management and license rights. Lin Liu International professional expertise in bringing high quality goods, services, and entertainment to China has earned the necessary Government backing enabling foreign companies to conduct business in China.

Additional information regarding the company is available at www.linliu.cn

About Idea Sport Entertainment Group, Inc.

Idea Sports Entertainment Group, Inc. is a sports and entertainment marketing and management company dedicated to developing undervalued sports and entertainment properties and discovering niche opportunities to serve underdeveloped market segments. Idea Sports Entertainment Group, Inc. through various partnerships, and wholly owned affiliates, is a creator and developer of entertainment content focusing on sports and general entertainment properties. Its current project base includes motion pictures, television/radio, publishing, sports properties, licensed merchandise, direct-to-retail videos, international entertainment, and hospitality/travel properties.

The Idea group is based corporately in Lake City, South Carolina, with regional offices in Charlotte, NC, New York, NY, and Atlanta, GA. It also plans to establish an office in Los Angeles, CA in the near future. All the activities of the projects and the administrative and accounting functions of the company are managed by Idea Management Group, Inc., which is a wholly owned subsidiary of Idea Sports Entertainment Group, Inc.

Forward-looking Information:

This news release contains forward-looking statements regarding the Company’s business and operations. There are many factors that affect future events and trends related to the Company’s business. These factors involve certain risks and uncertainties that could cause actual results or events to differ materially from management’s views and expectations. Inclusion of any information or statement in this news release does not necessarily imply that such information or statement is material. The Company does not undertake any obligation to release publicly revised or updated forward-looking information. Such information included in this news release is based on information currently available and may not be reliable after this date.

Contact Information

Camala Osborne

Media Contact

Idea Sport Entertainment Group, Inc.

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