Exhibit 99.4



                      EAST COEUR D'ALENE SILVER MINES, INC.


                              FINANCIAL STATEMENTS
                                      WITH
                          INDEPENDENT AUDITORS' REPORT
                    FOR THE PERIOD DECEMBER 31, 2000 AND 1999







<PAGE>

                                TABLE OF CONTENTS





INDEPENDENT AUDITORS' REPORT                                                 1

FINANCIAL STATEMENTS
  Balance Sheets                                                             2
  Statements of Operations                                                   3
  Statements of Stockholders' Equity (Deficit)                               4
  Statements of Cash Flows                                                   5

NOTES TO FINANCIAL STATEMENTS                                               6-11





<PAGE>

                             DIROCCO & DOMBROW, P.A.
                      3601 WEST COMMERCIAL BLVD., SUITE 39
                            FORT LAUDERDALE, FL 33309
                                 (954) 731-8181
                               FAX (954) 739-1054


                          INDEPENDENT AUDITORS' REPORT
                          ----------------------------


Board of Directors
East Coeur D'Alene Silver Mines. Inc.
Green Acres, WA


We have audited the  accompanying  balance  sheets of East Coeur D'Alene  Silver
Mines,  Inc. as of December  31, 2000 and 1999,  and the related  statements  of
operations,  stockholders'  equity  (deficit)  and cash flows for the years then
ended.  These  financial  statements  are the  responsibility  of the  Company's
management.  Our  responsibility  is to express  an  opinion on these  financial
statements based on our audit.

We conducted our audit in accordance with auditing standards  generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material  misstatement.  An audit includes examining,  on
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.  We believe our audit  provides a reasonable
basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material  respects,  the  financial  position of East Coeur  D'Alene  Silver
Mines,  Inc. as of December 31, 2000 and 1999, and the results of operations and
its cash flows for the years then ended in conformity with accounting principles
generally accepted in the United States of America.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company will  continue as a going  concern.  As discussed in Note 1, the Company
has no revenues and negative  working capital.  These factors raise  substantial
doubt about the Company's  ability to continue as a going concern.  Management's
plans  regarding  those  matters  are also  described  in Note 1. The  financial
statements do not include any adjustments  that might result from the outcome of
this uncertainty.



DiRocco & Dombrow, P.A.
Ft. Lauderdale, FL
January 12, 2001


<PAGE>

                     EAST COEUR D'ALENE SILVER MINES, INC.
                                 BALANCE SHEETS
                           DECEMBER 31, 2000 AND 1999





                                                           2000         1999
                                                         ---------    ---------

                                     ASSETS

Current Assets
  Cash                                                   $      18    $    --
                                                         ---------    ---------
         Total Assets                                    $      18    $    --
                                                         =========    =========

                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)


Current Liabilities
  Accounts payable                                       $    --      $   8,348
   Advances from shareholders                                 --          9,900
                                                         ---------    ---------
          Total Current Liabilities                           --         18,248
                                                         ---------    ---------

Commitments and Contingencies

Stockholders' Equity (Deficit)
  Common stock, $0.0001 par value,
  100,000,000 shares authorized,
  10,857,034 and 174,786 shares issued
  and outstanding, respectively                              1,085           17
Additional paid-in capital                                 795,710      748,280
Accumulated deficit                                       (796,777)    (766,545)
                                                         ---------    ---------

  Total Stockholders' Equity (Deficit)                          18      (18,248)
                                                         ---------    ---------

  Total Liabilities and Stockholders'
      Equity (Deficit)                                   $      18    $    --
                                                         =========    =========


  The accompanying notes are an intergral part of these financial statements.

                                      -2-
<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                             STATEMENT OF OPERATIONS
                 FOR THE YEARS ENDED DECEMBER 31, 2000 AND 1999





                                                         2000           1999
                                                     -----------    -----------
Revenues                                             $      --      $      --
                                                     -----------    -----------

Expenses
  Legal and audit expenses                                26,732           --
  Mining exploration and engineering expense                --            1,148
  Office supplies and expenses                             3,500          5,147
  Taxes and licenses                                        --               69
                                                     -----------    -----------

 Total Expenses                                           30,232          6,364
                                                     -----------    -----------

Other Expenses
  Interest                                                  --              832
                                                     -----------    -----------

       Total Other Expenses                                 --              832

                                                     -----------    -----------
Net Loss                                             $   (30,232)   $    (7,196)
                                                     ===========    ===========

Net Loss Per Common Share                            $     (0.01)   $     (0.04)
                                                     ===========    ===========

Weighted Average Shares of Common Stock
  Outstanding                                          3,750,284        174,786
                                                     ===========    ===========

  The accompanying notes are an intergral part of these financial statements.

                                      -3-

<PAGE>
<TABLE>
<CAPTION>

               EAST COEUR D'ALARS ENDED DECEMBER 31, 2000 AND 1999
             STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY (DEFICIT)
                  FOR THE YEARS ENDED DECEMBER31,2000 AND 1999


                                                 Common Stock           Discount on   Accumulated
                                           --------------------------     Common       Earnings
    DESCRIPTION                               Shares         Amount        Stock       (Deficit)        Total
-----------------------------------------  ------------   -----------   -----------   -----------    -----------
<S>                                        <C>            <C>           <C>           <C>            <C>

BALANCE AT JANUARY 1, 1999                      174,786   $        17   $   748,280   $  (759,349)   $   (11,052)

NET LOSS FOR THE YEAR                              --            --            --          (7,196)        (7,196)
                                            -----------   -----------   -----------   -----------    -----------

BALANCE AT DECEMBER 31, 1999                    174,786            17       748,280      (766,545)       (18,248)

STOCK ISSUE FOR CASH @ $0.0001                  182,248            18        18,230          --           18,248

STOCK  OFFERING  UNDER  SECTION 4(2)
OF THE SECURITIES ACT OF 1933 AT $0.0001     10,000,000         1,000         4,250          --            5,250

STOCK OFFERING UNDER RULE 504D AT $0.0001       500,000            50        24,950          --           25,000

NET LOSS FOR THE YEAR                              --            --            --         (30,232)       (30,232)
                                            -----------   -----------   -----------   -----------    -----------

BALANCE AT DECEMBER 31, 2000                 10,857,034   $     1,085   $   795,710   $  (796,777)   $        18
                                            ===========   ===========   ===========   ===========    ===========
</TABLE>

  The accompanying notes are an intergral part of these financial statements.

                                      -4-

<PAGE>
<TABLE>
<CAPTION>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                            STATEMENTS OF CASH FLOWS
                           DECEMBER 31, 2000 AND 1999



                                                             2000        1999
                                                            --------    --------
<S>                                                         <C>         <C>

Cash Flows From Operating Activities
 Net loss                                                  $(30,232)   $ (7,196)
 Adjustments to reconcile net loss to net cash used
  in operating activities:
    Decrease in organizational expense                         --           450
    Decrease in advances                                     (9,900)       --
    (Decrease) increase in accounts payable                  (8,348)      4,211
                                                           --------    --------

        Net Cash Used in Operating Activities               (48,480)     (2,535)
                                                           --------    --------

Cash Flows From Financing Activities
 Proceeds from shareholder advances                            --         2,500
 Proceeds from issue of stock                                48,498        --
                                                           --------    --------

        Net Cash Provided by Financing Activities            48,498       2,500
                                                           --------    --------

        Net Increase (Decrease) in Cash                          18         (35)
Cash, Beginning of Year                                        --            35
                                                           --------    --------

Cash, End of Year                                          $     18    $   --
                                                           ========    ========


Supplemental Information
 Interest paid                                             $   --      $   --
                                                           ========    ========

 Income taxes paid                                         $   --      $   --
                                                           ========    ========
</TABLE>

  The accompanying notes are an intergral part of these financial statements.

                                      -5-
<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of  significant  accounting  policies of East Coeur d'Alene  Silver
Mines,  Inc. (the Company) is presented to assist in understanding the Company's
financial statements.  The financial statements and notes are representations of
the  Company's  management,   which  is  responsible  for  their  integrity  and
objectivity.  These accounting policies conform to generally accepted accounting
principles  and  have  been  consistently  applied  in  the  preparation  of the
financial statements.

Organization and Business Activity
----------------------------------

East Coeur d'Alene Silver Mines, Inc. was organized and exists under the General
Corporation Law of the State of Nevada.  East Coeur d'Alene Silver Mines,  Inc.,
an Idaho  corporation was incorporated in the State of Idaho on October 16, 1961
and  East  Coeur  d'Alene  Silver  Mines,  Inc.,  a  Nevada   corporation,   was
incorporated in the State of Nevada on August 28, 2000.

On August 29, 2000,  the Boards of Directors  of the  corporations  approved the
merger of the two  corporations  under  the  pooling  of  interest  method.  The
surviving  corporation  was East Coeur d'Alene  Silver Mines,  Inc.,  the Nevada
corporation.

The  Company  was  incorporated  for the  purpose of  acquiring,  exploring  and
developing  mining  properties.  The  Company is  inactive,  but  maintains  two
unpatented mining claims in the Coeur d'Alene Mining District,  Shoshone County,
Idaho.

Basis of Accounting
-------------------

The Company's  financial  statements  are prepared  using the accrual  method of
accounting.

Use of Estimates
----------------

The  preparation  of the  financial  statements  in  conformity  with  generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions  that  affect the  reported  amounts of assets and  liabilities  and
disclosure 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.


                                      -6-


<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued


Income Taxes
------------

Income  taxes are  calculated  under the  provisions  of  Statement of Financial
Accounting  Standards No. 109,  "Accounting for Income Taxes" (SFAS 109).  Under
SFAS 109, the  liability  method is used in accounting  for income taxes,  which
includes  the effects of temporary  differences  between  financial  and taxable
amounts of assets and  liabilities.  The  Company  has  established  a valuation
allowance to fully offset potential deferred tax assets.

For income tax  purposes,  the  Company  has  elected to treat its  current  and
historical operating expenses as capitalizable exploration and development costs
under IRC Code Section  616(b).  Accordingly,  the Company has no net  operating
loss carryforwards.

Net Loss Per Share
------------------

Net  loss  per  share is  presented  under  Statement  of  Financial  Accounting
Standards No. 128,  "Earnings Per Share" (SFAS 128). Basic earnings per share is
computed by using the weighted  average number of common shares  outstanding and
excludes any dilutive effects of options,  warrants and convertible  securities.
Diluted  earnings  per share is computed  using the weighted  average  number of
common and dilutive  common  shares  outstanding  during the period.  Due to the
Company's  net loss for the  fiscal  years  ended  December  31,  2000 and 1999,
potentially dilutive securities have been excluded from the computation as their
effect is antidulutive.


                                       -7-


<PAGE>


                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued

Going Concern
-------------

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a going  concern.  Going  concern  contemplates  the
realization of assets and the  satisfaction  of liabilities in the normal course
of business over a reasonable  length of time.  These financial  statements show
that there are no revenues  and the Company  incurred  net losses of $30,233 and
$7,196 for the years ended December 31, 2000 and 1999, respectively.  The future
of the Company is dependent upon its ability to obtain financing and upon future
successful  explorations  and profitable  operations from the development of the
mining  properties.  Management is pursuing various sources of equity financing.
Although  the  Company  plans to pursue  additional  financing,  there can be no
assurance  that the  Company  will be able to secure  such  financing  or obtain
financing on terms  beneficial to the Company.  Failure to secure such financing
may result in the  Company's  inability  to  continue  as a going  concern.  The
financial   statements   do  not  include  any   adjustments   relating  to  the
recoverability  and  classifications  of  recorded  assets,  or the  amounts and
classification  of liabilities  that might be necessary in the event the Company
cannot continue in existence.


New Accounting Pronouncements
-----------------------------

In June 1998,  the  Financial  Accounting  Standards  board issued  Statement of
Financial Accounting  Standards No. 133, "Accounting for Derivative  Instruments
and  Hedging  Activities",  (SFAS  133).  SFAS 133  establishes  accounting  and
reporting for derivative  instruments,  including certain derivative instruments
embedded in other  contract  and for hedging  activities.  SFAS 133 requires all
companies  to  recognize  derivatives  as either  assets or  liabilities  in the
statement of financial  position and measure  those  instruments  at fair value.
This  statement is effective for all fiscal  quarters of fiscal years  beginning
after July 1, 2000.  The Company  does not believe that the adoption of SFAS 133
will have a material effect on its financial position or results of operations.

Stock Based Compensation
------------------------

As permitted by Statement of Financial Account Standards No. 123 "Accounting for
Stock-Based  Compensation",  ("SFAS 123") the Company  accounts for  stock-based
awards to  employees  using  the  intrinsic  value  method  in  accordance  with
Accounting  Principles  Board  Opinion No. 25,  "Accounting  for Stock Issued to
Employees" ("APB 25").



                                       -8-


<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 2 - MINING CLAIMS

The Company  maintained ten unpatented mining claims in the Coeur d'Alene Mining
District,  Shoshone, Idaho. During the year ended December 31, 1998, the Company
wrote down the carrying value of its mining claims to $-0-, thereby incurring an
asset impairment loss of $518,698,  in recognition of the decreased value of its
mineral  properties.  Subsequently,  the  Company  lost its  rights,  title  and
interest in the mining claims as of June 2000 and has since  re-filed for two of
the original ten mining claims.

NOTE 3 - ADVANCES FROM SHAREHOLDERS

A shareholder of the Company has periodically  advanced cash to the Company.  As
of  December  31,  2000  and  1999,   these  advances  totaled  $0  and  $9,900,
respectively. These advances are non-interest bearing and are due upon demand.

NOTE 4 - COMMITMENTS AND CONTIGENCIES

The  Company  is in the  business  of  exploration  and  development  of mineral
properties. At present, there are no feasibility studies establishing proven and
probable reserves.

Minerals  exploration  and mining  industries  are  inherently  speculative  and
subject  to complex  environmental  regulations,  the  Company is unaware of any
pending litigation or of any specific past or prospective matters.

NOTE 5 - STOCKHOLDERS' EQUITY

Common Stock Issuances
----------------------

Common stock was issued in the years 2000 and 1999 as follows:

     a.   In fiscal year 2000, East Coeur D'Alene Silver Mines,  Inc.'s Board of
          Directors  authorized  a 1:64  reverse  stock  split of its shares and
          changed the par value from $0.10 to $0.0001.  This resulted in 174,786
          shares of common stock outstanding.

     b.   On August 21,  2000,  the  Company  issued  182,248  common  stock for
          $18,248. These funds were used to pay off the corporation's payables.

     c.   On August 31, 2000,  10,000,000 shares of common stock were issued for
          $5,000 under Section 4(2) of the  Securities Act of 1933. In addition,
          500,000 shares of common stock were issued through a limited  offering
          under Rule 504D, for $25,000.



                                      -9-


<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 6 - STOCK OPTIONS

On December 3, 2000, the Company entered into a stock option  agreement in which
the Company  granted the option to an officer to purchase up to 25,000 shares of
common  stock  for an  exercise  price of $0.10  per  share at any time  through
December 31, 2001.

SFAS No. 123  requires the  disclosure  of pro forma net income and earnings per
shares as though the Company had adopted the fair value method.  Under SFAS 123,
the fair value of stock-based  awards to employees is calculated through the use
of option pricing models, even though such models were developed to estimate the
fair  value of  freely  tradable,  fully  transferable  option  without  vesting
restrictions, which significantly differ from the Company's stock option awards.
These models also require subjective  assumptions,  including future stock price
volatility  and expected time to exercise,  which greatly  affect the calculated
values.  The Company's  calculations  were made using the  Black-Scholes  option
pricing model with the following  weighted average  assumptions:  expected life,
six to twelve months following  vesting;  stock  volatility,  30% for 2000; risk
free  interest  rates,  4.4% to 6.6%  based on date of grant;  and no  dividends
during the expected  term.  The Company's  calculations  are based on a multiple
option valuation approach and no forfeitures.  If the computed fair value of the
2000 award had been  amortized to the Company's  expense over the vesting period
of the award, the Company's pro forma net loss applicable to common shareholders
and the  related  loss per share  would have been  $32,582 or $0.01 per  diluted
share in 2000.

The  following  is a summary of stock  option plan  activity  for the year ended
December 31, 2000.

       Number of options outstanding on December 31, 2000           25,000

       Number of options exercised by in 2000                         --
                                                                    ------

       Number of options outstanding on December 31, 2000           25,000
                                                                    ======


       Number of options exercisable at December 31, 2000           25,000
                                                                    ======

       Weighted average exercise price per share
         outstanding and exercisable                                $0.094
                                                                    ======

       Weighted average remaining contractual life of
           options outstanding and exercisable (in months)              12
                                                                    ======



                                      -10-


<PAGE>

                      EAST COEUR D'ALENE SILVER MINES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2000 AND 1999


NOTE 7 - RELATED PARTY

On August 31, 2000, the Company sold  10,000,000  shares of common stock to Long
Lane Capital,  Inc. for $5,000 Dollars in a private  transaction not involving a
public  offering.  On August 21, 2000, the Company sold 182,248 shares of common
stock to Long Lane Capital,  Inc. for $18,248 dollars.  The securities were sold
to Long Lane  Capital,  Inc,  in private  transactions  not  involving  a public
offering  pursuant  to  Section  4 (2) of  the  Act.  Mr.  Wilson,  as the  sole
shareholder of Long Lane Capital,  Inc., is deemed the  beneficial  owner of the
Company shares and as the sole officer and director of the Company, the issuance
of the shares, constitutes a transaction with management.

NOTE 8- SUBSEQUENT EVENT

On January 23, 2001,  the Company  acquired  100% of the issued and  outstanding
common stock of E.Kidnetwork.com,  Inc. in exchange for 15,000,000 shares of its
restricted  common  stock  and  1,000,000  shares  of its  restricted  Series  A
preferred stock valued at $750,000.



                                      -11-