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Reservations based upon availability and good to 2 adults and up to 2 children during value season. The offer is designed for qualified married couples, defined for purposes of this offer as those who are between the ages of 25-68 with a verifiable annual household income of at least $50,000 USD for U.S. Citizens/Residents traveling to most destinations, $60,000 USD for U.S. Citizens/Residents traveling to Las Vegas, NV and $80,000 USD for Canadian & U.K. Citizen/Residents. (Minimum requirements may be higher and other qualifications may vary, based on destination and season of travel). Married couples must together attend a 90-minute VIP tour and sales presentation. Failure to qualify and attend the sales presentation will result in a penalty of $100 ($200 at Planet Hollywood Towers) per night of stay. All participants must check in at the VIP Welcome Center upon arrival and must present a major credit card and photo I.D. When you get to the resort, the front desk will place a pre-authorized (not a charge) on your credit card. If you do not have a credit card, a $200 cash deposit is required. Check Cards with a Visa or Mastercard logo are accepted. Rates are slightly higher during peak season. Excludes holidays and special events. Blackout dates may apply. Additional nights and attraction tickets are available at discounted prices. Additional person charges apply. Accommodations provided by Central Florida Investments (CFI) and Westgate Resorts, Ltd. Alternate accommodations may be used if Westgate Resorts is not available. All reservations are subject to availability and based on a first come, first served basis.

Requests for reservations must be made at least 30 days prior to arrival. Cancellation of reservations must be made in writing within 30 days of arrival. Any date changes made within 7 days prior to arrival will be subject to a $50 processing fee. Date changes within 48 hours prior to arrival will be subject to a charge equal to one night’s accommodations. Average retail value of this vacation package is between $99 and $200 per night.

No taxes, gratuities, transportation or meals are included in this offer. Promotion is void where prohibited by law and where state registration and/or licensing requirements have not been met. This offer is non-transferable and is not valid in conjunction with any other promotion. This offer is not available to groups, family reunions (three or more families traveling together), current Westgate Resorts owners, CFI/Westgate Resorts employees and their immediate families. Persons who have toured any Westgate Resort location within the last 12 months or that have participated in a Westgate Resorts' discounted promotional offer, requiring a tour, more than once are subject to a surcharge. Offer subject to change without notice. Travel must be completed within one year from date of purchase or as stated in the offer. One offer per household. Offer not valid for persons residing within 60 miles of any Westgate Resort property.

This project is registered with the New Jersey Real Estate Commission. Registration does not constitute an endorsement of the merits or value of the project. Obtain and read the Public Offering Statement before signing anything. WGL NJREC: 96/4-821. CST # 2052822-50. Registration as a Seller of Travel does not constitute approval by the state of California. Massachusetts Residents: The Westgate Lakes Resort has been registered with the Massachusetts Board of Registration of Real Estate Brokers and Salesmen Registration #: F1149-01-01. Indiana Registration #: T.S. 99-1008. Offer expires 12/31/08 or as stated in the offer. Nevada Seller of Travel Registration No. 2002-0835. Recovery Fund For Consumers Damaged By Seller of Travel This offer is not directed to residents in any state and does not constitute an offer in which a registration of the timeshare plan is required but in which registration requirements have not yet been met.

The complete offering terms are in an offering plan available from sponsor.

The Westgate Owner Rewards Prepaid MasterCard is issued by BankFirst, Sioux Falls, SD, pursuant to a license from MasterCard International Incorporated. BankFirst; Member FDIC.

This advertising material is being used for the purpose of soliciting sales of timeshare interests or plans.