Gap (GPS)

Exhibit J – Gap Competitors

to

First Amended and Restated Master Services Agreement

March 2, 2009

This document contains confidential and proprietary information of The Gap, Inc. and IBM. Except with the express prior written permission of The Gap, Inc. and IBM, this document and the information contained herein may not be published, disclosed, or used for any other purpose.

This Exhibit J (Gap Competitors) to the Agreement sets forth the following Gap Competitors which are subject to the restrictions set forth in the Agreement. For purposes of this Exhibit and the Agreement, the Gap Competitors listed below shall include any affiliates of such Gap Competitors.

Exhibit J – Gap Competitors

to

Master Services Agreement

This document contains confidential and proprietary information of The Gap, Inc. and IBM. Except with the express prior written permission of The Gap, Inc. and IBM, this document and the information contained herein may not be published, disclosed, or used for any other purpose.

This Exhibit J (Gap Competitors) to the Agreement sets forth the following Gap Competitors which are subject to the restrictions set forth in the Agreement. For purposes of this Exhibit and the Agreement, the Gap Competitors listed below shall include any affiliates of such Gap Competitors.