UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB


                                   (Mark One)
[X]  QUARTERLY  REPORT  UNDER  SECTION  13  OR  15(D)  OF  THE  SECURITIES
EXCHANGE  ACT  OF  1934
                  For the quarterly period ended June 30, 2000
                                       or
[  ]  TRANSITION  REPORT  UNDER  SECTION  13  OR  15(D)  OF  THE
EXCHANGE  ACT
For  the  transition  period  from       to

                         Commission File Number: 0-13409

                                LEGALOPINION.COM
  (Exact  name  of  small  business  issuer  as  specified  in  its  charter)

              Nevada                                                  87-0550824
(State of Incorporation)                       (IRS Employer Identification No.)

        TWO UNION SQUARE, 42ND FLOOR, 601 UNION STREET, SEATTLE, WA 98101
                    (Address of principal executive offices)

                                 (206)  652-3390
                           (Issuer's telephone number)


           (Former name, former address and former fiscal year, if changed since
             last  report.)

   As  of  June  30, 2000, the registrant had 32,441,942 shares of common stock,
par  value  $.001  per  share,  outstanding.

  Transitional  Small  Business  Disclosure  Format (Check one): Yes [  ] No [X]

                                        1
<PAGE>

                          PART I: FINANCIAL INFORMATION


                         ITEM 1.  FINANCIAL STATEMENTS.

                                LEGALOPINION.COM
                        (A DEVELOPMENT STAGE  ENTERPRISE)
                           CONSOLIDATED BALANCE SHEET
                                 $ UNITED STATES


                                            JUNE 30, 2000       DECEMBER 31,1999
                                        (UNAUDITED-PREPARED
                                           BY  MANAGEMENT)
--------------------------------------------------------------------------------
ASSETS

CURRENT  ASSETS
CASH                                             $        2,046     $     23,080
PREPAID  EXPENSES  (NOTE  3)                              3,600       10,000,920
--------------------------------------------------------------------------------
                                                          5,646       10,024,000
FIXED  ASSETS  (NOTE  4)                                 28,291           25,558
--------------------------------------------------------------------------------
                                                $        33,937     $ 10,049,558

LIABILITIES  AND  STOCKHOLDERS'  (DEFICIENCY)  EQUITY
CURRENT  LIABILITIES
ACCOUNTS  PAYABLE  AND  ACCRUED  LIABILITIES       $    108,438     $    141,979
LONG  -TERM  DEBT
STOCKHOLDERS'  LOANS  (NOTE  5)                         427,419          527,899
--------------------------------------------------------------------------------
                                                        535,857          669,878
STOCKHOLDERS'  (DEFICIENCY)  EQUITY
CAPITAL  STOCK
AUTHORIZED:
200,000,000  COMMON  SHARES  WITH  A  PAR  VALUE
OF  $0.001  PER  SHARE
ISSUED  AND  OUTSTANDING:
32,441,942  AND  31,083,942 COMMON  SHARES                32,442          31,084
ADDITIONAL  PAID-IN  CAPITAL                          12,134,158      10,000,516
DEFICIT ACCUMULATED DURING THE DEVELOPMENT STAGE     (12,668,520)      (651,920)
--------------------------------------------------------------------------------
                                                        (501,920)     9,379,680
================================================================================
                                                 $        33,937     $10,049,558

        See  accompanying  notes  to  consolidated  financial  statements

                                        2
<PAGE>

                                LEGALOPINION.COM
                        (A DEVELOPMENT STAGE ENTERPRISE)
                         CONSOLIDATED STATEMENT OF LOSS
                                 $ UNITED STATES

                  (UNAUDITED  -  PREPARED  BY  MANAGEMENT)

                                    FROM  INCEPTION
                         (APRIL  7,  1999) TO  6  MONTHS ENDED  3  MONTHS  ENDED
                             JUNE  30,  2000    JUNE  30, 2000   JUNE  30,  2000

REVENUE
DIRECTORY  FEES                $     9,295          $     8,856     $     4,981

                                     9,295                8,856           4,981

EXPENSES
ACCOUNTING  AND  LEGAL             176,962               97,539          60,863

ADVERTISING  AND  PROMOTION     11,351,820           11,283,337       8,276,541

ATTORNEY  DIRECTORY  ENROLLMENT    116,882               58,432          23,607

COST  OF  RECAPITALIZATION
(NOTE  2)                          100,000                    0               0

CREDIT  CARD  COMMISSIONS            5,183                2,281           1,275

DEPRECIATION                         8,180                3,884           2,005

FOREIGN  EXCHANGE  GAIN              1,778                1,528           1,929

GENERAL  AND  ADMINISTRATIVE        41,886               29,659          16,306

INVESTOR  RELATIONS                337,929              309,455         281,412

MANAGEMENT FEES PAID TO RELATED PARTY
(NOTE 6)                           107,285               46,646           7,998

TRAVEL  AND  LEGAL  CONVENTIONS     63,717               36,201          27,892

WAGES  AND  EMPLOYEE  BENEFITS      80,531               80,531          74,476

WEB-SITE  AND  TECHNOLOGY
MAINTENANCE                        285,662               75,963          46,829
================================================================================
                                12,677,815           12,025,456       8,821,133

NET  LOSS                $     (12,668,520)     $   (12,016,600)  $  (8,816,152)

WEIGHTED AVERAGE
NUMBER OF SHARES                23,244,118           31,488,275      32,248,619

LOSS  PER  SHARE               $    (0.55)         $     (0.38)     $    (0.27)

           See accompanying notes to consolidated financial statements

                                        3
<PAGE>

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

                    (Unaudited  -  Prepared  by  Management)


                                          FROM  INCEPTION
                                         (APRIL  7,  1999)  TO   6  MONTHS ENDED
                                          JUNE  30,  2000        JUNE  30,  2000
--------------------------------------------------------------------------------
OPERATING  ACTIVITIES
NET  LOSS                                 $    (12,668,520)      $  (12,016,600)
ITEMS  NOT-INVOLVING  CASH
ADVERTISING  PAID  WITH
SHARE  CONSIDERATION                            11,200,000           11,200,000
DEPRECIATION                                         8,180                3,884
CHANGES  IN  NON-CASH  WORKING  CAPITAL
PREPAID  EXPENSES                                   (3,600)             (2,681)
ACCOUNTS  PAYABLE  AND  ACCRUED  LIABILITIES        95,288             (33,541)
================================================================================
                                                (1,368,652)           (848,938)
FINANCING
STOCKHOLDERS'  LOANS                             1,125,669             597,770
SHARES  ISSUED  FOR  CASH                          236,750             236,750
--------------------------------------------------------------------------------
                                                 1,362,419             834,520
INVESTING
ISSUANCE  OF  SHARES                                45,000                   0
PURCHASE  OF  FIXED  ASSETS                        (36,471)             (6,616)
--------------------------------------------------------------------------------
                                                     8,529              (6,616)

CHANGE  IN  FOREIGN  CURRENCY  DENOMINATED
  CASH  BALANCE                                       (250)                  0
INCREASE  IN  CASH                                   2,046             (21,034)
CASH,  BEGINNING  OF  PERIOD                             0              23,080
CASH,  END  OF  PERIOD                        $      2,046        $      2,046
SUPPLEMENTARY  INFORMATION:
  INTEREST  PAID                                         0                   0
  INCOME  TAXES  PAID                                    0                   0

NON-CASH  INVESTING  AND  FINANCING  ACTIVITIES:
ISSUANCE  OF  CAPITAL  STOCK  FOR
ADVERTISING  SERVICES                           11,200,000           1,200,000
ISSUANCE  OF  CAPITAL  STOCK  UPON  CONVERSION  OF
STOCKHOLDERS'  LOANS                               698,250             698,250

           See accompanying notes to consolidated financial statements

                                        4
<PAGE>

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

         Period from date of Inception (April 7, 1999) to June 30, 2000
                    (Unaudited-Prepared  by  Management)
--------------------------------------------------------------------------------
                                                       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
(NOTE 2)            26,083,842   (14,416)      1,016            0       (13,400)

ISSUANCE  OF  SHARES  FOR  SERVICES
(NOTE  3)            5,000,000      500    9,999,500            0     10,000,000

NET  LOSS  FOR  THE  PERIOD  ENDED
DECEMBER  31,  1999          0        0            0     (651,920)     (651,920)
================================================================================
BALANCE,
DECEMBER 31, 1999   31,083,942   31,084   10,000,516     (651,920)     9,379,680

ISSUANCE  OF  SHARES  FOR  CASH
 AT  $1.75  PER  SHARE
(NOTE  7)              69,000        69      120,681            0        120,750

CONVERSION  OF  STOCKHOLDERS'  LOANS
 AT  $1.75  PER  SHARE
(NOTE  7)             399,000       399      697,851            0        698,250

ISSUANCE  OF  SHARES  FOR  SERVICES
 AT  $2.00  PER  SHARE
(NOTE  7)            600,000       600     1,199,400            0      1,200,000

ISSUANCE  OF  SHARES  FOR  CASH
 AT  $0.40  PER  SHARE
(NOTE  7)            290,000       290       115,710            0        116,000

NET  LOSS  FOR  THE  PERIOD  ENDED
JUNE  30,  2000            0         0             0  (12,016,600)  (12,016,660)
================================================================================
BALANCE,  JUNE  30,  2000
(UNAUDITED)       32,441,942  $  32,442  $12,134,158 $(12,668,520)  $  (501,920)
================================================================================

           See accompanying notes to consolidated financial statements

                                        5
<PAGE>

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

                      Six month period ended June 30, 2000
                    (Unaudited  -  Prepared  by  Management)

legalopinion.com  was incorporated under the laws of the State of Nevada on July
28,  1999.  The  Company's  predecessor,  Eurotronics Holdings Incorporated, was
incorporated  under  the  laws  of  the State of Utah.  Eurotronics Holdings was
formed  for  the  primary  purpose  of  investigating and evaluating prospective
mineral  properties  for  possible  acquisition,  although  it existed only as a
non-operating  shell  corporation  with  nominal  assets  until  August 9, 1999.
Effective  August  9, 1999, the Company acquired 100% of the outstanding capital
stock  of  legalopinion.com,  Inc.,  a corporation incorporated on April 7, 1999
under  the  laws of Alberta, Canada.  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., Eurotronics Holdings merged into the
Company  to  change its state of incorporation from Utah to Nevada and to change
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 a 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  $12,668,520.  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  for  generating  future  profitable  operations  include
acquisitions  of  compatible  companies (see note 9), advertising joint ventures
and  developing  products  and  services.

Management  intends  to  raise  additional  funds for operations through debt or
equity financings, including the issuance of warrants and convertible debentures
(see  note  9),  in  addition  to  obtaining  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. $1.48 at June 30, 2000
(US  $1.00  per  Cdn.  $1.44  at  Dec.  31,  1999).
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.

                                        6
<PAGE>

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

                      Six month period ended June 30, 2000
                     (Unaudited  -  Prepared by Management)

1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):

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.

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. Since inception to June 30, 2000, the Company has
been  focused  primarily  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, a

                                        7
<PAGE>

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

                      Six month period ended June 30, 2000
                     (Unaudited  -  Prepared by Management)

1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):
ready  market  for such instruments is not available 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.

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
stock  of  legalopinion.com,  Inc.,  a 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  shares of the Company's common stock from treasury.  The
transaction  was  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 was 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 the period ended December 31, 1999.

3.     PREPAID  EXPENSES:
The Company entered into an agreement with an advertising service provider under
which the advertising service provider agreed to provide advertising services in
exchange  for common stock of the Company. As of June 30, 2000, 5,000,000 shares
of  common  stock  were  issued  to  the  advertising  service  provider.  This
transaction was recorded as a prepaid expense of $10,000,000, the estimated fair
value  of  the  advertising  services  to  be received. The Company has expensed
$7,263,075 of the advertising services to June 30, 2000.  The Company intends to
terminate  this agreement, however, the advertising service provider will remain
obligated  to  provide  advertising services until the full value of advertising
services  provided is equal to $10,000,000 (Note 9).  Accordingly, the remaining
prepaid amount of $1,273,925 was expensed during the period ended June 30, 2000.

                                        8
<PAGE>

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

                      Six month period ended June 30, 2000
                     (Unaudited  -  Prepared by Management)


4.     FIXED  ASSETS:

                                              June  30,          December  31,
                                                2000                 1999
--------------------------------------------------------------------------------
                                     Accumulated         Net  book     Net  book
                         Cost       amortization            value         value
--------------------------------------------------------------------------------
Computer equipment    $  30,022       $  7,383          $  22,639      $  22,273
Furniture and fixtures    6,449            797              5,652          3,285
--------------------------------------------------------------------------------
                      $  36,471       $  8,180          $  28,291      $  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.    RELATED  PARTY  TRANSACTION
During  the  six  month  period ended June 30, 2000, the Company paid management
fees  of  $46,646  to  a  corporation  controlled by the former president of the
Company.

7.    SHARES  ISSUANCES:
On  April  11,  2000, the Company issued 468,000 shares of common stock at $1.75
per  share  pursuant  to  a private placement.  The company received $120,576 in
cash and $698,250 of shareholder loans were forgiven in exchange for the shares.
In  addition,  the  recipients  of  securities in the private placement received
warrants  to  purchase  an  additional  468,000  shares  of  common  stock.

During the period ended June 30, 2000, the Company received advertising services
from  an  unrelated  party.  In  exchange for these services, the Company issued
600,000  shares  of common stock at a price of $2.00 per share, being the market
value  of  the  common  stock at the issue date. The value of the shares issued,
aggregating  $1,200,000,  was  equivalent  to  the  fair  value  of the services
provided.

During  the  period  ended  June  30, 2000, the Company issued 290,000 shares of
common  stock  at  $0.40 per share pursuant to a private placement.  The company
received  $116,000  in  cash  in  exchange  for  the  shares.  In  addition, the
recipients  of securities in the private placement received warrants to purchase
an  addition  145,000  shares of common stock.  The exercise amount of $1.00 per
share  expires  on  December 31, 2000 and the exercise amount of $1.50 per share
expires  on  June  30,  2001.

                                        9
<PAGE>

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

                      Six month period ended June 30, 2000
                     (Unaudited  -  Prepared by Management)

8.     INCOME  TAXES:
At  December  31,  1999,  the Company had a net operating loss carry forward for
United  States income tax purposes of approximately $1,300,000 and a non-capital
loss  carry  forward for Canadian income tax purposes of approximately $600,000.
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.

9.     SUBSEQUENT  EVENTS:
On  July  23,  2000,  the Company entered into a non-binding letter of intent to
acquire  all  of  the outstanding capital stock of the Lawyers Home Page Network
("LHN")  in  exchange for 4,000,000 shares of the Company's common stock. If the
transaction  is consummated, it is anticipated that the Company would also issue
additional  shares  under  an incentive schedule based upon future gross revenue
levels.  Consummation  of the transaction is contingent upon the negotiation and
execution  of  a definitive acquisition agreement, among other things.  LHN is a
comprehensive  provider  of  web-based  products  and  services  for  legal
professionals.

In  July  2000, the Company entered into a non binding letter of intent to enter
into  a  joint  venture  with  the law firm of Teran & Teran to design a Spanish
language  version  of  the Company's website. Consummation of the transaction is
contingent  upon  the negotiation and execution of a definitive agreement, among
other  things.

In  August  of  2000,  the  Company  intends  to terminate its agreement with an
advertising  service  provider.  As  described  in  Note  3,  the Company issued
5,000,000  shares  of  common  stock  which was recorded as a prepaid expense of
$10,000,000  based on the estimated fair value of the advertising services to be
received.

In  August of 2000, the Company anticipates that it will enter into a securities
purchase  agreement  under  which  the Company would issue $500,000 in aggregate
principal  amount  of  6%  convertible  debentures  for $500,000 in cash.  It is
anticipated  that  the  debentures  would  be convertible into common stock at a
price  per share of 120% of the closing bid price on the date the debentures are
issued  or  80% of the average closing price at the time of the conversion.  The
issuance  of  the  debentures  is  subject  to  the  execution  of  a definitive
agreement,  among  other  things.  On  August  11,  2000,  the  company received
$500,000.


       ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

General
                                       10
<PAGE>

Prior  to  August 9, 1999, we were a non-operating public shell corporation with
nominal  net  assets.  We  were  not an operating entity until October 31, 1999,
although  we  regard  April 7, 1999, the date our Alberta, Canada subsidiary was
formed,  as  the  date of inception of our operations.  From our inception until
December  31,  1999,  we  were  engaged  in  start-up  activities  and  incurred
approximately  $  652,359  of  operating  expenses.  These  operating  expenses
consisted  of  investments  in  technology,  personnel,  and  limited  marketing
efforts.  We generated only $439 of revenue for the period from April 7, 1999 to
December  31,  1999.  Therefore,  comparison  of  current  periods with previous
periods  would  not  provide  a  meaningful  or useful analysis of our financial
results.

(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 its business plan to provide new
services  and  programs  and  to  continue to attract consumers to its Web site,
additional  funds will be needed. Over the next 12 months we anticipate that the
Company  will  require  up  to  $3,000,000  to  institute these new programs and
services.  Approximately  $1,000,000  will  be  utilized  in  establishing  new
business-to-business  (B2B)  marketing  teams, $1,000,000 will be needed for new
product and program development and $1,000,000 will be needed for infrastructure
equipment  and  working  capital. Management believes that as much as $3,000,000
more  capital  will  be  required  in  the second year of the business plan.  We
intend  to continue to invest heavily in marketing and promotion, technology and
personnel.  When possible, we attempt to do this through an exchange of services
or  the  issuances  of  our  securities.

We  have  generated  insignificant  revenues  and  have accumulated a deficit of
$12,668,520  from  inception to June 30, 2000.  This factor, among others raises
substantial  doubt about our ability to continue as a going concern.  Our future
capital  requirements will depend on many factors, including but not limited to,
results  of  operations  and  the  availability of additional financing.  To the
extent  that existing resources and future earnings are insufficient to fund our
activities,  we  will  need  to  raise  additional  funds through debt or equity
financings.  We  cannot  assure  you  that  such  additional  financing  will be
available or that, if available, it can be obtained on terms favorable to us and
our stockholders.  In addition, any equity financing could result in dilution to
our stockholders.  Our inability to obtain adequate funds would adversely affect
our  operations  and  ability  to  implement  our  business  strategy.  However,
management  is  aggressively  committed  to  achieving  these  goals.

To  secure  the  necessary funding, the Company will continue to seek additional
sources  of  funds  through  debt  or  equity financings.  In August of 2000, we
anticipate  that  the  Company  will  enter into a securities purchase agreement
under  which  the  Company would issue $500,000 in aggregate principal amount of
6% convertible debentures for $ 500,000. The holder of the debenture may convert
at  any  time  to  common  stock at a price per share of 120% of the closing bid

                                       11
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price  on  the  date  the  debentures were issued or 80 % of the average closing
price  at  the time of conversion. On August 11, 2000, we received $ 500,000. We
anticipate  raising  as  much  as $10,000,000 in convertible debentures over the
next  three  years.

The  Company  has  redefined  it's  business model to include the development of
additional  profit centers and programs which are intended to bring a consistent
stream  of  users  to the Company's website.  The Company depends on visitors to
its  website for revenues.  To improve traffic to the website, it is anticipated
that strategic alliances and joint ventures will supplement direct sales efforts
through  the  Company's targeted media campaign.  For example, on July 23, 2000,
the  Company  entered  into a non-binding Letter of Intent to acquire all of the
outstanding  capital  stock of the Lawyers Home Page Network ("LHN") in exchange
for  4,000,000  shares  of  the  Company's  common  stock. If the transaction is
consummated,  it  is  anticipated  that  the Company would also issue additional
shares  under  an  incentive  schedule  based  upon future gross revenue levels.
Consummation of the transaction is contingent upon the negotiation and execution
of  a  definitive  acquisition  agreement,  among  other  things.  LHN  is  a
comprehensive  provider  of  web-based  products  and  services  for  legal
professionals.  In  addition, we have entered into another non binding letter of
intent  to  enter  into  a  joint  venture with the law firm of Teran & Teran to
design  a Spanish language version of our Company's website. Consummation of the
transaction  is  contingent  upon  the negotiation and execution of a definitive
agreement,  among  other  things.

Management  estimates  that  the  Company will need at least $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.

As  a  result  of  traffic to the Company's website during the second quarter of
2000  being substantially below original goals, the Company intends to terminate
its  agreement with an advertising service provider in August of 2000. Under the
agreement,  we  are  committed  to  issuing an additional $ 32,000,000 shares of
common  stock  for  advertising  services.  The  company  will  terminate  this
agreement  and  seek  to  obtain  advertising  from  other sources.  The Company
intends  to  do  this  through  an  exchange  of  services  or  the issuances of
additional  securities.  Advertising  will  be  focused  upon  five  regional US
markets with relatively high concentration of Internet users, namely California,
Florida,  Texas,  New  York  and Washington. 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.
                                       12
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(2)  Summary  of Product Research and Development. As the Company's 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.  We  are  planning  to  expand  to provide further services, including
LegalCare,  a  prepaid  legal services benefits package that could be offered by
employers  to  their  employees, and Taxpert, a tax law offshoot of our existing
online  legal  opinion  service.

(3)  Expected  purchase  or  sale of plant and significant equipment.  We do not
anticipate  making  any  significant  purchases  or sales of plant and equipment
within  the  next  12  months.

(4)  Expected  significant change in the number of employees. We anticipate that
we  will staff eight 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.
As discussed above, our 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  June 30, 2000, the Company had total expenses of
$8,821,133  of which $8,276,541 was for the initial advertising and promotion of
the website. $8,224,828 of this advertising and promotion expense was a non-cash
expense  as  a  result of stock-for-adverting transactions.  Additional expenses
were  generated  from  investor  relations  of  $  281,412,  the development and
maintenance  of the website of $46,829, attorney directory enrollment of $23,607
and general and administrative expenses of $192,744 which is detailed within the
accompanying  financial statements.  The revenues from the first quarter of 2000
were  only  $4,981. Therefore, the net loss for the quarter was $8,816,152.  The
Company  believes  that the reason for such a modest result must largely be seen
in  terms  of  the  lack  of  effective  advertising  in  the  past.

     During  the  quarter  ending June 30, 2000, $698,250 of shareholders' loans
were converted to common stock in a private placement based on a $1.75 per share
price.  This  financing  raised  $120,750  in  addition to the conversion of the
stockholders'  loans.  The  Company  also  raised  $116,600 upon the issuance of
290,000  shares  in  another  private  placement at $ .40 per share.  During the
quarter  ending  June  30,  2000,  the  Company  also  issued,  in  exchange for
advertising  services,  600,000  common  shares  at a price of $ 2.00 per share.
                                       13
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    During  the  six  months  ending June 30, 2000, the Company's total expenses
were  $12,025,456  of  which  $11,283,337  was  for  the initial advertising and
promotion  of  the website. $ 11,200,000 was a non-cash expense as a result of a
stock-for-advertising transactions.  Additional expenses were investor relations
of $ 309,455, website development and maintenance of $75,963, attorney directory
enrollment  of  $  58,432  and  general and administrative expenses of $ 298,269
which  is  detailed  within  the accompanying financial statements. The revenues
were  $  8,856 resulting in a net loss of $12,016,600. As referred to above, the
modest  results  must  largely  be  seen  in  terms  of  the  lack  of effective
advertising  in  the  past.

                                       14
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                           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

                    ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

                                      None

                                       15
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                                   SIGNATURES


     In  accordance  with  the  requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.



                         LEGALOPINION.COM


Dated:  August  14,  2000               By

/s/John Marencik
John  Marencik,  President
                         (Chief  Executive  Officer)

                         By

                      /s/David Emerick
                         David  Emerick
                         Chief  Financial  Officer
                         (Principal  Financial  Officer)

                                       16
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