FORM 10-Q-SB

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

[X]  QUARTERLY  REPORT  PURSUANT  TO  SECTION  13
     OF  THE  SECURITIES  EXCHANGE  ACT  OF  1934  (NO  FEE  REQUIRED)

                      For the Quarter ended March 31, 2000

                         Commission File Number: 0-13409

                                legalopinion.com
                       formerly Eurotronics Holdings, Inc.

Nevada                                                                87-0550824
(Incorporation)                                                    (IRS  Number)

3855  South  Valley  View  #1,  Las  Vegas  NV                             89103
(Address  of  principal  executive  offices)                         (Zip  Code)

Registrant's  telephone  number,  including  area  code:         (206)  652-3390

Securities  registered  pursuant  to  Section  12(b)  of  the  Act:         None

Securities  registered  pursuant  to  Section  12(g)  of the Act:     31,083,942

Yes[x]   No[ ]  (Indicate by check mark whether the Registrant (1) has filed all
reports  required  to be filed by Section 13 or 15(d) of the Securities Exchange
Act  of 1934 during the preceding 12 months (or for such shorter period that the
Registrant  was  required to file such reports) and (2) has been subject to such
filing  requirements  for  the  past  90  days.)

[  ]  (Indicate  by  check  mark whether if disclosure of delinquent filers (SEC
229.405)  is not and will not to the best of Registrant's knowledge be contained
herein,  in  definitive  proxy  or information statements incorporated herein by
reference  or  any  amendment  hereto.)

As  of  March 31, 2000 the aggregate number of shares held by non-affiliates was
1,792,833  shares.

As of March 31, 2000 the number of shares outstanding of the Registrant's Common
Stock  was  31,083,942.

                                        1
<PAGE>

--------------------------------------------------------------------------------
                          PART I: FINANCIAL INFORMATION
--------------------------------------------------------------------------------


                         Item 1.  Financial Statements.

     Attached  hereto and incorporated herein by this reference are consolidated
unaudited  financial  statements  (under  cover of Exhibit QF1-00) for the three
months  ended  March  31,  2000.


       Item 2.  Management's Discussion and Analysis or Plan of Operation.


 (a)  Plan  of  Operation  for  the  next  twelve  months.

(1)  Cash Requirements and of Need for additional funds, twelve months. In order
for  the  Company  to  carry  out and institute new service and programs plus to
continue  to  attract  consumers  to  its  Web  site  additional capital will be
required.  Over  the next 12 months the Company will require up to $3,000,000 to
institute  these  new  programs and services plus utilize a major portion of the
remaining  $32,000,000  of  the  stock  for advertising contract.  Approximately
$1,000,000  will  be  utilized  in  establishing  new business-to-business (B2B)
marketing  teams,  $1,000,000  for  new  product  and  program  development  and
$1,000,000  for  infrastructure  equipment  and  working  capital.  Management
believes  that as much as $2,000,000 more capital will be required in the second
year of the business plan.  With the first quarter of 2000 traffic substantially
below original projections, advertising will be focused towards four regional US
markets  with  relatively  high concentration of Internet users.  New collateral
marketing  pieces  and  promotional  programs  targeted  at  small  to mid-sized
business  users will focus our sales efforts on growing the business-to-business
(B2B)  internet  niche  in  conjunction  with new product and services programs.

To  drive  traffic  to  the website, strategic alliances and joint ventures will
supplement  direct  sales  efforts  in concert with the Company's targeted media
campaign.  In  the  estimates of management, the Company will need a total of $5
million  over  the  next  two  years  in  order  to  establish  a  direct
business-to-business  regional sales force, introduce new products and programs,
develop  the  corporate  infrastructure  to  support such activities and build a
revenue  stream  sufficient  to  operate  profitably.

To  secure  this  funding,  the  company  will access venture capital resources,
initiating  a  Private  Placement  to fund its growth strategy.  The company has
redefined  it's  business  model to include the development of additional profit
centers  and  programs  which  should,  in  the  opinion  of management, drive a
consistent stream of users to the site to sustain consistent profitable business
operations  within  the  next  24  months.


Reference  is  made  to  Note  1  (a) of our auditor's report for the year ended
December  31,  1999,  that  we  have  generated  insignificant  revenue and have
accumulated  a  deficit since inception.  This factor, among others raises doubt
about  our ability to continue as a going concern.  Our ability to continue as a
going  concern  is  dependent  on  our  ability  to  generate  future profitable
operations  and receive financial support from stockholders and other investors.

(2)  Summary  of  Product  Research and Development. As the software and website
have  already  been  completed  and  the  majority  of  the  development work is
complete,  on-going changes and enhancements may be made as the Company receives
feedback  from  both  lawyers  and consumers and to accommodate new programs and
services.

(3)  Expected  purchase or sale of plant and significant equipment. None at this
time

                                        2
<PAGE>

(4)  Expected significant change in the number of employees. We will staff 5 new
positions  within  the  next  12  months.  Further  employees may be required if
demand  increases  significantly  for  customer  support  and  sales.

 (b)  Discussion  and Analysis of Financial Condition and Results of Operations.
     Our principal activity for 1997 and 1998 and the first two quarters of 1999
had been to revivify our corporate franchise and bring our securities filing and
reporting current.  The Company was not an operating entity, until the last half
of  1999.  Therefore  comparison  of current periods with corresponding previous
periods would not be meaningful or useful, in the judgment of management.  After
the acquisition of our current business on August 9, 1999, the Company continued
to incur expenses to develop our website. No revenues were generated until after
the  site  became  operational on October 31, 1999. Only $439 was generated from
that  time  until  year-end,  December  31,  1999.

     For  the  quarter  ending  March 31,2000, the Company had total expenses of
$3,204,323  of which $3,006,796 was for the initial advertising and promotion of
the website. $2,955,172 of this advertising and promotion expense was a non-cash
expense  as  a  result  of  a 1999 stock-for-adverting transaction. Additional
expenses  were  generated from the development and maintenance of the website of
$29,134, attorney directory enrollment of $34,825 and general and administrative
expenses of $133,568 which is detailed within the attached financial statements.
The revenues from the first quarter of 2000 were only $3,875. Therefore, the net
loss  for  the quarter was $3,200,448.  The reason for such a modest result must
be  seen  in  terms  of  the  lack  of  previous  marketing  efforts.

     During  the  quarter  ending  March 31, 2000, the Company operated on funds
provided  through  additional  shareholder  loans  in  the  amount of $ 326,881.
Subsequent  to  the  end  of  the quarter $698,250 of the shareholder loans were
converted  to common stock as part of the Regulation D, 506 Private Placement at
$1.75  per  share.  This  financing  raised  a  total  of  $819,000.

                                        3
<PAGE>

--------------------------------------------------------------------------------
                           PART II: OTHER INFORMATION
--------------------------------------------------------------------------------

                           Item 1.  Legal Proceedings

                                      None

                          Item 2.  Change in Securities

                                      None

                    Item 3.  Defaults Upon Senior Securities

                                      None

           Item 4.  Submission of Matters to Vote of Security Holders

                                      None

                           Item 5.  Other Information

                                      None

                                        4
<PAGE>

                    Item 6.  Exhibits and Reports on Form 8-K

                                      None

                                  Exhibit Index

                       Financial Statements and Documents
               Furnished as a part of this Registration Statement

         Exhibit QF1-00 Financial Statements (Un-Audited) March 31, 2000


                                   SIGNATURES


     Pursuant  to  the requirements of the Securities Exchange Act of 1934, this
Form  10-Q Report for the Quarter ended March 31, 2000, has been signed below by
the  following person on behalf of the Registrant and in the capacity and on the
date  indicated.



                                legalopinion.com

                       formerly Eurotronics Holdings, Inc.

Dated:  May  12,  2000


/s/                         /s/
John  Marencik              David  Emerick
President/Director          Chief Financial Officer

/s/               /s/                             /s/
Don  Crompton     Rae  Meier                      Brian  Lovig
DIRECTOR          SECRETARY/DIRECTOR              CHAIRMAN/DIRECTOR


                                        5
<PAGE>

--------------------------------------------------------------------------------
                                 Exhibit QF1-00

                         Un-Audited Financial Statements
                    for the three months Ended March 31, 2000
--------------------------------------------------------------------------------

                                        6
<PAGE>

Consolidated  Financial  Statements  of

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
For  the  three  months  ended  March  31,  2000

                                       13
                                        7
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Consolidated  Balance  Sheet
$  United  States

March  31,  2000  and  December  31,  1999

--------------------------------------------------------------------------------
                                                              2000          1999
                                                 (Unaudited-Prepared
                                                     by  Management)

Assets

Current  assets
Cash                                             $       56,851     $     23,080
Prepaid  expenses  (note  3)                          7,025,669       10,000,920
--------------------------------------------------------------------------------
                                                      7,082,520       10,024,000
Fixed  assets  (note  4)                                 25,433           25,558
--------------------------------------------------------------------------------
                                                $     7,107,953     $ 10,049,558

Liabilities  and  Stockholders'  Equity
Current  liabilities
Accounts  payable  and  accrued  liabilities       $     73,941     $    141,979
Long  -term  debt
Stockholders'  loans  (note  5)                         854,780          527,899
--------------------------------------------------------------------------------
                                                        928,721          669,878
Stockholders'  equity
Capital  stock
Authorized:
200,000,000  common  shares  with  a  par  value
of  $0.0001  per  share
Issued:
31,083,942  common  shares                                31,084          31,084
Additional  paid-in  capital                          10,000,516      10,000,516
Deficit accumulated during the development stage      (3,852,368)      (651,920)
--------------------------------------------------------------------------------
                                                       6,179,232       9,379,680
================================================================================
                                                 $     7,107,953     $10,049,558

See  accompanying  notes  to  consolidated  financial  statements

                                        8
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Consolidated  Statement  of  Loss
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)

                                              From  inception
                                           (April  17,  1999)  to
                                              March  31,  2000              2000
--------------------------------------------------------------------------------
Revenue
Directory  fees                                 $     4,314          $     3,875
--------------------------------------------------------------------------------
                                                      4,314                3,875

Expenses
Accounting  and  legal                              116,099               36,676
Advertising  and  promotion                       3,075,279            3,006,796
Attorney  directory  enrollment                      93,275               34,825
Cost  of  recapitalization  (note  2)               100,000                    0
Credit  card  commissions                             3,908                1,006
Depreciation                                          6,175                1,879
Foreign  exchange  gain                               (151)                (401)
General  and  administrative                         25,580               13,353
Investor  relations                                  56,517               28,043
Management fees paid to related party (note6)        99,287               38,648
Travel  and  legal  conventions                      35,825                8,309
Wages  and  employee  benefits                        6,055                6,055
Web-site  and  technology  maintenance              238,833               29,134
--------------------------------------------------------------------------------
                                                  3,856,682            3,204,323
================================================================================
Net  loss                                 $     (3,852,368)     $    (3,200,448)

Weighted  average  number  of  shares                                 31,083,942
Loss  per  share                                                    $     (0.10)

           See accompanying notes to consolidated financial statements

                                        9
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Consolidated  Statement  of  Cash  Flows
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)

                                                From  inception
                                             (April  7,  1999)  to
                                                March  31,  2000            2000
--------------------------------------------------------------------------------
Operating  activities
Net  loss                                   $     (3,852,368)     $  (3,200,448)
Items  non-involving  cash
Advertising  paid with share consideration         2,975,172           2,975,172
Depreciation                                           6,175               1,879
Changes  in  non-cash  working  capital
Prepaid  expenses                                      (841)                  79
Accounts  payable  and  accrued  liabilities          60,791            (68,038)
--------------------------------------------------------------------------------
                                                   (811,071)           (291,356)

Financing
Stockholders'  loans                                854,780              326,881
Investing
Issuance  of  shares                                 45,000                    0
Purchase  of  fixed  assets                        (31,608)              (1,754)
--------------------------------------------------------------------------------
                                                     13,392              (1,754)

Change  in  foreign  currency  denominated
  cash  balance                                       (250)                    0
Increase  in  cash                                   56,851               33,771
Cash,  beginning  of  period                              0               23,080
Cash,  end  of  period                         $     56,851         $     56,851
Supplementary  information:
  Interest  paid                                         0                     0
  Income  taxes  paid                                    0                     0

Non-cash  investing  and  financing  activities:
Issuance  of  capital  stock  for  services  to
be  received                                    10,000,000                     0
Issuance  of  common  stock  for  common  stock
of  a  private  corporation                            900                     0

           See accompanying notes to consolidated financial statements

                                       10
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Consolidated  Statement  of  Stockholders'  Equity
$  United  States

Period  from  date  of  Inception  (April  7,  1999)  to  March  31,  2000
(Unaudited  -  Prepared  by  Management)

<TABLE>
<CAPTION>

<S>                                <C>         <C>        <C>          <C>            <C>
                                                                       Accumulated
                                                          Additional   During the     Total
                                   Number                 Paid in      Development    Stockholders'
                                   of shares   Amount     Capital      Stage          Equity
Issued for cash on April 7, 1999          100  $ 45,000   $         0  $          0   $       45,000

Adjustment to record capital
transaction (note2)                26,083,842   (14,416)        1,016             0          (13,400)

Net loss for the period ended
December 31, 1999                           0         0             0      (651,920)        (651,920)

Issuance of shares for services
(note3)                             5,000,000       500     9,999,500             0       10,000,000

Balance, December 31, 1999         31,083,942    31,084    10,000,516      (651,920)       9,379,680

Net Loss for the period ended
March 31, 2000                              0         0             0    (3,200,448)      (3,200,448)

Balance, March 31, 2000
(Unaudited)                        31,083,942  $ 31,084   $10,000,516   ($3,852,368)  $    6,179,232
</TABLE>

           See accompanying notes to consolidated financial statements

                                       11
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Notes  to  Consolidated  Financial  Statements
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)


legalopinion.com  was  incorporated  under the laws of the State of Utah for the
primary  purpose  of investigating and evaluating prospective mineral properties
for  possible  acquisition.  Effective August 9, 1999, the Company acquired 100%
of  the  outstanding  shares  of  legalopinion.com,  Inc., a private corporation
incorporated  on  April  7,  1999  under  the  laws  of  Alberta.  Prior  to the
acquisition,  LegalOpinion.com was a non-operating public shell corporation with
nominal net assets.  For accounting purposes this transaction has been accounted
for  as a recapitalization of legalopinion.com, Inc. (see note 2).  As part of a
capital  transaction  with  legalopinion.com,  Inc.,  the  Company continued its
registration jurisdiction from Utah to Nevada and changed its principal activity
to  the  development  of an online directory service that provides consumers and
attorneys  the  ability  to  interact.
1.     SIGNIFICANT  ACCOUNTING  POLICIES:
a)     Going  concern
These  financial statements have been prepared on the going concern basis, which
assumes  the  realization of assets and liquidation of liabilities in the normal
course  of  business.  As  shown  in  the consolidated financial statements, the
Company has generated insignificant revenues and has accumulated a deficit since
inception  of  $3,852,368.  This  factor,  among others raises substantial doubt
about  the  Company's  ability  to  continue  as a going concern.  The Company's
ability  to  continue as a going concern is dependent on its ability to generate
future  profitable  operations  and receive continued financial support from its
stockholders  and  other  investors.
Management's  plans  with  respect  to  generating  future profitable operations
include  the  launch  of  an  external  advertising  campaign  (see note 3), the
anticipated  results  of which are sales sufficient to cover operating expenses.
Management is also anticipating certain stockholders to provide additional funds
in  the  form  of  stockholders  loans.
b)     Translation  of  financial  statements
The  Company's  wholly  owned subsidiary, legalopinion.com, Inc. operates in the
United  States  and  Canada  and  accordingly,  a  portion of its operations are
conducted  in  Canadian  currency.
The  method  of  translation  applied  is  as  follows:
i)     Monetary assets and liabilities are translated at the rate of exchange in
effect  at  the  balance sheet date, being US $1.00 per Cdn. $1.46 (December 31,
1999  -  $1.44).
ii)     Non-monetary  assets  and  liabilities  are  translated  at  the rate of
exchange in effect at the time of acquisition of the assets or assumption of the
liabilities.
iii)     Revenues  and expenses are translated at the exchange rate in effect at
the  transaction  date.
iv)     Foreign exchange gains and losses on translation are included in income.

                                       12
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Notes  to  Consolidated  Financial  Statements
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)


1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):
c)     Basis  of  presentation  and  consolidation
The  consolidated  financial  statements include the accounts of the Company and
its  wholly  owned  subsidiary.  All  material  inter-company  transactions  and
balances  have  been  eliminated.
To March 31, 2000, the Company is primarily focused on the process of developing
its  business  and  no  significant  revenues  have  been  generated  to  date.
Accordingly,  the Company is considered to be a development state enterprise for
financial  reporting  purposes.
d)     Fixed  assets
Fixed assets are recorded at cost.  Depreciation is provided using the following
methods  and  annual rates which are intended to amortize the cost of the assets
over  their  estimated  useful  life:

Asset     Method     Rate

Computer  equipment     Declining  balance     30%
Furniture  and  fixtures     Declining  balance     20%

e)     Income  taxes
The  Company accounts for income taxes by the asset and liability method.  Under
the  asset  and  liability  method,  deferred  tax  assets  and  liabilities are
recognized  for  the future tax consequences attributable to differences between
the  financial statement carrying amounts of existing assets and liabilities and
their  respective  tax  bases  and operating loss and tax credit carry forwards.
Deferred  tax  assets  and  liabilities  are  measured  using  enacted tax rates
expected  to  apply  to  taxable  income  in  the years in which those temporary
differences are expected to be recovered or settled.  The effect on deferred tax
assets  and  liabilities of a change in tax rates is recognized in income in the
period  that  includes  the  enactment  date.
f)     Management  estimates
The  preparation  of  financial  statements  in  conformity  with  United States
generally  accepted  accounting principles requires management to make estimates
and  assumptions  that affect the reported amounts of assets and liabilities and
disclosures  of  contingent  assets and liabilities at the date of the financial
statements  and  the  reported  amounts  of  revenues  and  expenses  during the
reporting  period.  Actual  results  could  differ  from  those  estimates.
g)     Financial  instruments
The  fair  values  of  the  Company's  cash  and  accounts  payable  and accrued
liabilities  approximate  their  carrying  values  due  to  the relatively short
periods  to maturity of the instruments.  It is not possible to arrive at a fair
value  for  stockholders' loans as a maturity date is not determinable, there is
not a ready market for such instruments and given the nature of the relationship
between  the  stockholder and the Company.  The maximum credit risk exposure for
all  financial  assets  is  the  carrying  amount  of  those  assets.

                                       13
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Notes  to  Consolidated  Financial  Statements
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)


1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):
h)     Loss  per  share
Loss  per  share has been calculated using the weighted average number of common
shares  outstanding  during  the  period.
i)     Accounting  standards  change
In  June  1998,  the  Financial  Accounting Standards Board issued SFAS no. 133,
"Accounting  for  Derivative  Instruments  and Hedging Activities."  Adoption of
this  statement  is  not  expected to have a significant impact on the Company's
results  of  operations  or  financial  position.

2.     CAPITAL  TRANSACTION:
Effective  August  9,  1999, the Company acquired 100% of the outstanding common
shares of LegalOpinion.Com, Inc., a private corporation incorporated on April 7,
1999  under  the  laws of Alberta, Canada for cash consideration of $100,000 and
the issuance of 9,000,000 common shares from treasury.  The transaction has been
accounted  for  as  if  it  were  a  capital  transaction,  effectively  as  if
LegalOpinion.com,  Inc.  had  issued  shares  for the net assets of the Company.
Accordingly,  this  transaction  has been measured at the carrying amount of the
assets  and  liabilities  of  the Company with the excess of the carrying amount
reflected  as  a  charge to operations.  In addition, the from inception figures
presented  on  the consolidated statement of loss, stockholders' equity and cash
flows  reflect  the  results from operations and cash flows of LegalOpinion.com,
Inc.  for  the  period  from  incorporation  on April 7, 1999 to March 31, 2000,
combined  with  those of the legal parent from the date of acquisition on August
9,  1999.

3.     PREPAID  EXPENSES:
The  Company  entered  into  an  agreement  on  November  22,  1999  whereby  an
advertising  service  provider  agreed  to  provide  $40,000,000  of advertising
services  in  exchange  for common shares of the Company.  As at March 31, 2000,
5,000,000  common  shares were issued to the advertising service provider.  This
transaction  has  been  recorded at $10,000,000, the estimated fair value of the
advertising  services  to  be received.  As at March 31, 2000, $2,975,172 of the
committed advertising had ran leaving $7,024,828 ($10,000,000 as at December 31,
1999)  still  recorded  as  a  prepaid  expense.
This  agreement for delivery of advertising services was renegotiated during the
first  quarter.  Under  the  revised agreement, the Company will no longer issue
blocks of shares in advance but will only issue shares for the value of specific
advertising  as it is approved and booked.  The advertising service provider has
agreed  to  provide up to $32,000,000 of additional advertising prior to June 1,
2001  subject  to a thirty (30) day cancellation provision.  The price per share
is  calculated  based  on a 25% discount to the average closing price during the
last  month  of  each  calendar  quarter  during  2000.

                                       14
<PAGE>

LEGALOPINION.COM
(A  Development  Stage  Enterprise)
Notes  to  Consolidated  Financial  Statements
$  United  States

For  the  three  month  period  ended  March  31,  2000
(Unaudited  -  Prepared  by  Management)


4.     FIXED  ASSETS:
                                                             2000         1999
                                        Accumulated       Net  book     Net book
                             Cost       amortization          value       value
--------------------------------------------------------------------------------
Computer  equipment     $     26,204     $     5,602     $     20,602    $22,273
Furniture and fixtures         5,404             573            4,831      3,285
                        $     31,608     $     6,175     $     25,433    $25,558

5.     STOCKHOLDERS'  LOANS:
Stockholders'  loans  are  unsecured, do not bear interest and have no specified
terms  of  repayment.  As  the  stockholders have indicated in writing that they
will  not  request repayment in the next fiscal year, the entire amount has been
shown  as  a  long  term  liability.

6.     INCOME  TAXES:
At  December  31,  1999,  the Company had a net operating loss carry forward for
United  States income tax purposes of approximately $4,500,000 and a non-capital
loss carry forward for Canadian income tax purposes of approximately $3,800,000.
The  net  operating loss and non-capital loss carry forward expire in increments
beginning  in  2000  and 2006 respectively.  No amount has been reflected on the
balance  sheet  for  future income taxes as any future income tax asset has been
fully  offset  by  a  valuation  allowance.

7.     SUBSEQUENT  EVENT:
In  April  2000, the Company issued 468,000 common shares at $1.75 per share for
total  consideration  of  $819,000  paid  as  follows:

Cash                                        $     120,750
Repayment  of  stockholders'  loans               698,250
-----------------------------------               -------
                                       $          819,000

                                       15
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