Nexient Learning Inc. Announces Second Quarter Results

Sydney, Nova Scotia – August 14, 2006 – Nexient Learning Inc. (TSX: NXN), formerly CrossOff Incorporated and parent company of Polar Bear Corporate Education Solutions / CDI Education, announced today its unaudited financial results from the second quarter ended June 30, 2006.

“Our second quarter results were negatively impacted by one-time costs of approximately $700,000 that were related in part to the continued integration of CDI into our operations” said Colleen Moorehead, President & Chief Executive Officer. “However, the positive effect of these one-time costs has been to continue to better position Nexient for longer term sustained profitability and enhanced value.”

For the three-months ended June 30, 2006 revenues were $16,406,867 as compared to $7,868,452 for the same period in 2005. Net loss for the second quarter was $987,220 or 3.9 cents per common share as compared to a net loss of $90,743 or 0.4 cents per common share for the same period in 2005.

For the six-months ended June 30, 2006, revenues were $33,030,652 as compared to $15,677,905 for the same period in 2005. Net loss for the six months ended June 30, 2006 was $963,515 or 4.0 cents per common share, as compared to net earnings of $283,058 or 1.2 cents per common share for the same period in 2005.

• The Company changed its name from CrossOff Incorporated to Nexient Learning Inc. The Company began trading on the Toronto Stock Exchange under the new trading symbol “NXN” effective June 22, 2006. The Company has also launched a new website at www.nexientlearning.com.
• Nexient appointed Donna de Winter as Chief Financial Officer. Most recently Ms. de Winter served as Chief Financial Officer for Geac Computer Corporation Limited. Ms. de Winter has more the 15 years of senior financial management experience with increasing scope and responsibility.
• As previously announced, Nexient is currently negotiating new financing with The VenGrowth Traditional Industries Fund Inc. for the purpose of paying out the principal amount of its 9% Class A Unsecured Convertible Subordinated Debentures.
• Nexient was recently awarded the Outstanding Performance North America Region 2005 by IBM. IBM, the world’s largest information company, also named Nexient as the #1 Education Center for IBM Software (ECIS) in North America for 2004.
• Nexient was recently nominated for Microsoft Corp.’s Worldwide Partner of the Year Award for Technology Innovation and Sales & Marketing in the Learning Solutions Award category.