Trey Resources Provides Further Transaction Update

Buyer Receives Commitment to Fund Acquisition

LIVINGSTON, N.J., Jan. 15 /PRNewswire-FirstCall/ -- Trey Resources, Inc.
(OTC Bulletin Board: TYRIA) today reported that SWK Solutions, LLC, the
company which has executed a letter of intent to buy substantially all of the
assets of SWK Technologies, Inc. from Trey, has received and executed a
commitment letter with an institutional investor to finance the acquisition of
SWK Technologies.
SWK Solutions LLC is a limited liability company formed by Jeffrey D.
Roth, CEO of SWK Technologies, Inc. and other members of the management team
to acquire the business of SWK Technologies.
Mark Meller, CEO of Trey Resources, said, "Receipt of the financing
commitment is a major step forward in finalizing the transaction. Drafts of
the contracts have been received and are being worked on right now. We will be
filing the required paperwork with the SEC shortly. We expect that the
transaction will be able to close in the first quarter of 2008 as scheduled."
Jeffrey D. Roth, CEO of SWK Technologies, stated, "We are moving forward
expeditiously, and look forward to finalizing the transaction as soon as
possible."
About Trey Resources
Trey Resources is involved in the acquisition and build-out of technology
and software companies. The Company's growth strategy is to acquire firms in
this extensive and expanding, but highly fragmented segment, as it seeks to
create substantial value for shareholders. Since June 2004, Trey has acquired
SWK Technologies, Inc., Business Tech Solutions Group, Inc., Wolen Katz
Associates, and AMP-BEST Consulting, Inc. For more information, visit
www.treyresources.com, www.swktech.com, www.mapadoc.com, www.amp-best.com, or
contact Trey Resources CEO Mark Meller at (973) 758-9555 or by e-mail at
mark.meller@swktech.com. Trey Resources was a recent spin-off of iVoice, Inc.
This news release includes forward-looking statements within the meaning
of Section 27A of the Securities Act of 1933 and Section 21E of the Securities
Exchange Act of 1934, as amended, regarding among other things our plans,
strategies and prospects -- both business and financial. Although we believe
that our plans, intentions and expectations reflected in or suggested by these
forward-looking statements are reasonable, we cannot assure you that we will
achieve or realize these plans, intentions or expectations. Forward-looking
statements are inherently subject to risks, uncertainties and assumptions.
Many of the forward-looking statements contained in this news release may be
identified by the use of forward-looking words such as "believe," "expect,"
"anticipate," "should," "planned," "will," "may," "intend," "estimated," and
"potential," among others. Important factors that could cause actual results
to differ materially from the forward-looking statements we make in this news
release include market conditions and those set forth in reports or documents
that we file from time to time with the United States Securities and Exchange
Commission. All forward-looking statements attributable to Trey Resources,
Inc. or a person acting on its behalf are expressly qualified in their
entirety by this cautionary language.
SOURCE Trey Resources, Inc.

Mark Meller, Trey Resources CEO, +1-973-758-9555, mark.meller@swktech.com