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


                   FORM 10-KSB
                -------------------

(Mark one)

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2003
                          -----------------

[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the transition period from         to
                              ---------   -------

Commission file number 0-30411
                       -------

              Cyber Grind, Inc.
      ----------------------------------
 (Name of Small Business Issuer in its charter)

        Nevada                       95-4791521
-------------------------------  --------------------
(State or other jurisdiction of   (I.R.S. Employer
 incorporation or organization)   Identification No.)

   C/O Law Offices of Jaak Olesk
   9300 Wilshire Boulevard, Suite 300,
   Beverly Hills, California               90212
---------------------------------------    -----
(Address of principal executive offices) (Zip code)

                  (310) 278-0100
             --------------------------
             (Issuer's telephone number)

Securities registered under Section 12(b)
of the Exchange Act:

         NA                    NA
------------------  ------------------------
Title of each class Name of each exchange on which registered


Securities registered under Section 12(g) of
the Exchange Act:

                   Common Stock
              -----------------------
                 (Title of Class)

     Check if there is no disclosure of delinquent filers in
response to Item 405 of Regulation S-B is not contained in this
form, and no disclosure will be contained, to the best of
registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form
10-KSB or any amendment to this Form 10-KSB. [ ]


    The revenues for the year ended December 31, 2003 were $ 0.

     There were 960,000 shares of common stock held by non-
affiliates of the registrant as of April 14, 2004.

     The number of shares of common stock outstanding as of
April 14, 2004, was 3,000,000.


































TABLE OF CONTENTS

                   PART I                 PAGE

Item 1.  Description of Business. ....... 4-5

Item 2.  Description of Property. .......  5

Item 3.  Legal Proceedings. .............  5

Item 4.  Submission of Matters to a Vote
         of Security Holders. ...........  5

                   PART II

Item 5.  Market for Common Equity and
         Related Stockholder Matters. ... 5-6

Item 6.  Plan of Operation. .............  6

Item 7.  Financial Statements. .......... 6-15

Item 8.  Changes In and Disagreements
         With Accountants on
         Accounting and Financial
         Disclosure. ....................  15-16

Item 8A. Controls and Procedures. .......  16

                  PART III

Item 9.  Directors, Executive Officers,
         Promoters and Control Persons;
         Compliance With Section 16(a)
         of the Exchange Act. ........... 16-17

Item 10. Executive Compensation.  ....... 16-17

Item 11. Securities Ownership of
         Certain Beneficial
         Owners and Management and
         Related Stockholder matters. ..... 17

Item 12. Certain Relationships and
         Related Transactions.  ......... 17-18

Item 13. Exhibits and Reports on
         Form 8-K. ......................  18

Item 14. Principal Accountant Fees and
         Services. ......................  19

SIGNATURES.  ............................  19


PART I


Item 1. Description of Business.


(a) Business Development

     Cyber Grind, Inc. ("the Company") was incorporated in the
state of Nevada on March 10, 2000.  The Company, an entity with
a fiscal year ending December 31, is a standard C-Corporation
for federal income tax purposes.  The Company, which presently
does not have any subsidiaries or affiliated entities, is a
development stage enterprise.  To date, the Company has had no
significant operations.  To date, the Company has had no
revenues.

     The Company has never been involved in any bankruptcy,
receivership or similar proceedings.

(b) Business of Issuer

     The new business direction of the Company is to acquire
precious metals (mineral) claims in Nevada; however, no such
transactions have occurred to date.

     The Company, which presently has no employees, is a
development stage enterprise.  From inception to date the
Company has had no revenues.

Forward-Looking Statements

     This Form 10-KSB includes "forward-looking statements"
within the meaning of the "safe-harbor" provisions of the
Private Securities Litigation Reform Act of 1995.  Such
statements are based on management's current expectations and
are subject to a number of factors and uncertainties that could
cause actual results to differ materially from those described
in the forward-looking statements.  All statements, other than
statements of historical facts included in this Form, including
without limitation, statements under "Plan of Operation" and
"Description of Business", regarding the Company's financial
position, business strategy, and plans and objectives of
management of the Company for future operations, are forward-
looking statements.

     Although the Company believes that the expectations
reflected in such forward-looking statements are reasonable, it
can give no assurance that such expectations will prove to have
been correct.   Important factors that could cause actual
results to differ materially from the Company's expectations
include, but are not limited to, market conditions, competition
and the ability to successfully complete financing.

(c) Reports to Security Holders

     The public may read and copy any materials the Company
files with the Securities and Exchange Commission ("SEC") at
the SEC's Public Reference Room at 450 Fifth Street, N.W.,
Washington, D.C. 20549.   The Public may obtain information on
the operation of the Public Reference Room by calling the SEC
at 1-800-SEC-0330.

Item 2. Description of Property.

     The Company does not own any physical properties at this
time.

     The Company's corporate executive office presently is
located within the office of the Company's Chairman of the
Board of Directors/President Mr. Jaak Olesk.  Mr. Jaak Olesk is
a Certified Public Accountant and Attorney based in Beverly
Hills, California at 9300 Wilshire Boulevard, Suite 300.

Item 3.   Legal Proceedings.


     The Company is not a party to any pending legal
proceeding.  Management is not aware of any threatened
litigation, claims or assessments.

Item 4. Submission of Matters to a Vote of Security Holders.

        None.

PART  II


Item 5.  Market for Common Equity and Related
         Stockholder Matters.

(a) Market information

     Currently there is no public market for the Company's
common stock.  At the appropriate time, the Company's
management will complete the pertinent procedures for listing
the Company's common stock on the National Association of
Securities Dealers Over the Counter Electronic Bulletin Board.
There can be no assurance however that management will be
successful in this endeavor.

     The company has no common equity that is subject to
outstanding options or warrants to purchase, or securities
convertible into, common equity of the Company.  All 3,000,000
shares of common stock outstanding at April 14, 2004 could be
sold pursuant to Rule 144 under the Securities Act.

(b) Holders

    As of April 14, 2004 there were eight common shareholders
of record.

(c) Dividends

    The Company has never declared any cash dividends.

    The current policy of the Company is not to pay cash
dividends, but instead to retain future earnings, if any, to
support the growth of the Company.  However, there are no
restrictions that limit the ability to pay dividends on common
equity when it is lawful to do so.

Item 6. Plan of Operation.

     Financing

     The Company's management is seeking funding from a variety
of sources including private placements of its stock, public
offering of its stock, as well as debt financing.
Additionally, business combinations with entities with
significant cash will be considered.  However, there can be no
assurance management will be successful in these endeavors.

     On April 20, 2000 the Company filed a Registration
Statement on Form 10-SB with the United States Securities and
Exchange Commission.  The Registration Statement went effective
on June 19, 2000.

     For the calendar year 2004, it is anticipated, absent the
Company's obtaining other sources of liquidity as described
above, the Company's primary funding for ongoing corporate
expenses, such as legal and accounting fees and filing fees
will be provided by the Company's shareholders.

     The Company, which presently has no employees, is a
development stage enterprise.  From inception to date the
Company has had no revenues.







Item 7. Financial Statements.

INDEPENDENT AUDITOR'S REPORT

To the Shareholders and Board of Directors
Cyber Grind, Inc.
(A Development Stage Company)


We have audited the accompanying balance sheet of Cyber
Grind, Inc. (A Development Stage Company) as of
December 31, 2003 and the related statements of
operations, shareholders' equity (deficit) and cash
flows, for the year ended December 31, 2003 and year
ended December 31, 2002, and the period from March 10,
2000 (Inception) to December 31, 2003.  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
audits.

We conducted our audits in accordance with generally
accepted auditing standards.  Those standards require
that we plan and perform the audits to obtain
reasonable assurance about whether the financial
statements are free of material misstatements.  An
audit includes examining, on a 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 that our
audits provide 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 Cyber Grind, Inc. (A Development
Stage Company) as of December 31, 2003 and the results
of its operations and its cash flows for the year ended
December 31, 2003 the year ended December 31, 2002, and
the period from March 10, 2000 (Inception) to December
31, 2003 in conformity with generally accepted
accounting principles.

The accompanying financial statements have been
prepared assuming that the Company will continue as a
going concern.  As discussed in Note 5 to the financial
statements, the Company has received no revenue and has
suffered losses from operations that raise substantial
doubt about its ability to continue as a going concern.
Management's plans in regard to these matters are also
described in Note 5.  The financial statements do not
include any adjustments that might result from the
outcome of this uncertainty.


/s/ Michael Deutchman
-------------------------------------
Michael Deutchman, CPA


Los Angeles, California
April 14, 2004

(Note: Mr. Deutchman has filed the appropriate documents with
the Public Company Accountancy Oversight Board ("PCAOB")
regarding his firm Michael Deutchman, CPA.  The PCAOB is
presently backlogged and is processing Mr. Deutchman's pending
registration.)

                 Cyber Grind, Inc.
         (A Development Stage Company)
                 BALANCE SHEET
                December 31, 2003

ASSETS

Current Assets
  Cash                           $       --
                                 ----------
Total current assets                     --
                                 ----------
Total assets                     $       --
                                 ==========

LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)


Total current liabilities                --

Shareholders' Equity (Deficit)
Common stock,
  25,000,000 shares authorized
  at $0.001 par value; issued and
  outstanding 3,000,000 shares        3,000

Additional Paid-in capital            4,825

(Deficit) accumulated
   during the development stage      (7,825)
                                  ---------
Total shareholders' equity
  (deficit)                       $  (--)
                                  ---------
Total Liabilities and
Shareholders' Equity (Deficit)    $      --
                                  =========


          See Notes to Financial Statements.





                  Cyber Grind, Inc.
           (A Development Stage Company)
              STATEMENT OF OPERATIONS



                                             March 10,
                  Year        Year             2000
                  Ended       Ended         (Inception) to
               December 31, December 31,     December 31,
                  2003         2002             2003
               ------------ -------------   --------------



Revenue           $     --     $     --        $     --

Expenses:
General and
  Administrative  $  2,000        1,770           7,825
                  ---------    --------        --------

(Loss) from
 operations         (2,000)      (1,770)         (7,825)

Income taxes            --           --              --
                  --------     --------        --------
Net (loss)        $ (2,000)    $ (1,770)       $ (7,825)
                  ========     ========        ========

Basic (Loss) per
 Common share     $     --     $     --        $     --
                  ========     ========        ========

Diluted (Loss) per
Common share      $     --     $     --        $     --
                  ========     ========        ========

Weighted average
  (basic and diluted)
   common shares
  outstanding    3,000,000    3,000,000       3,000,000
                 =========    =========       =========





             See Notes to Financial Statements.





               Cyber Grind, Inc.
         (A Development Stage Company)
     STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY
      (DEFICIT) For the period March 10, 2000
          (inception) to December 31, 2003

                                             (Deficit)
                                            Accumulated
                                 Additional During the
               Common     Stock  Paid-In    Development
               Shares     Amount Capital      Stage      Total
               ------    ------- ---------- ----------- -------
Common
Shares
 Issued
for cash       1,250,000  $1,250  $    --     $    --   $1,250

Common shares
issued for
services       1,750,000   1,750       --          --    1,750

Net (loss) for
the period from
inception to
December 31,
2001                  --      --       --      (4,055)  (4,055)
                -------- -------  -------    --------  -------
Balance-
December 31,
2000           3,000,000   3,000       --      (4,055)  (1,055)

Net (loss)
for the year
ended
December 31,
2002                  --      --       --      (1,770)  (1,770)
                -------- -------  -------    --------  -------

Shareholder
Forgiveness
of debt              --       --   4,825                 4,825

Net (loss)
for the year
ended
December 31,
2003                  --      --       --      (2,000)  (2,000)
                -------- -------  -------    --------  -------
Balance-
December 31,
2003           3,000,000 $ 3,000  $ 4,825    $ (7,825) $    --
               ========= =======  =======    ========  =======

          See Notes to Financial Statements.



                Cyber Grind, Inc.
          (A Development Stage Company)
            STATEMENT OF CASH FLOWS


                                              March 10,
                 For the year    Year            2000
                    Ended        Ended       (Inception) to
                 December 31,  December 31,   December 31,
                    2003         2002            2003
                 -----------   -----------   ---------------

Cash Flows From
 Operating
   Activities

Net (loss)         $   (2,000)    $(1,770)      $ (7,825)

Adjustment to
 reconcile net
 loss to cash used by
  operating activities:

Shares issued for
  services                 --          --           1,750
                    ---------    --------        --------

Net cash (used)
 By operating
   activities:        (2,000)      (1,770)         (6,075)
                    --------     --------        --------
 Cash flows from
  financing
  Activities:
Common stock issuance
 for cash                 --          --           1,250
Loan from  share-
holder                 2,000       1,770           4,825
                   ---------    --------        --------








            See Notes to Financial Statements.




                 Cyber Grind, Inc.
          (A Development Stage Company)
        STATEMENT OF CASH FLOWS (Continued)


                For the year  For the year     March 10, 2000
                   Ended        Ended         (Inception) to
                December 31,  December 31,     December 31,
                   2003         2002              2003
                -----------   -----------      -------------

Net cash
 provided
  by financing
  activities            --            --             6,075
                 ---------     ---------          --------


Increase (decrease)
  in cash               --            --                --

Cash at beginning
  of period             --            --	                --
                ----------     ---------         ---------
Cash at end
  of period     $       --     $      --         $      --
                ==========     =========         =========



Supplemental cash flow information:
 Cash paid during the period for:

Income Taxes    $       --     $       --        $      --
                ==========     ==========        =========

Interest        $       --     $       --        $      --
                ==========     ==========        =========

Non-cash financing transactions:

Common shares
  issued
  for services  $       --     $       --        $   1,750
                ==========     ==========        =========




           See notes to Financial Statements.



                     Cyber Grind, Inc.
              (A Development Stage Company)
              NOTES TO FINANCIAL STATEMENTS
                    December 31, 2003



Note 1- Summary of Significant Accounting
        Policies.
-----------------------------------------

Nature of Operations
     Cyber Grind, Inc. (the "Company"), a Nevada corporation,
was incorporated on March 10, 2000.   The Company is a
Development Stage Company with a fiscal year ending December
31.  The business of the Company is acquiring precious metals
(minerals claims in Nevada); however, no such transactions have
occurred to date.  To date, the Company has had no revenues.

 Cash Equivalents
     Cash equivalents consist of funds invested in money market
accounts and investments with maturities of three months or
less when purchased.  There were no cash equivalents for the
period March 10, 2000 (inception) to December 31, 2003.

Loss per Common Share
     In February 1997, the Financial Accounting Standards Board
("FASB") issued SFAS No. 128, "Earnings Per Share".  The
statement replaced primary EPS with basic EPS, which is
computed by dividing reported earnings available to common
shareholders by weighted average shares outstanding.  The
provision requires the calculation of diluted EPS.  The Company
uses the method specified by the statement.

Use of Estimates
     The preparation of financial statements in conformity with
generally accepted accounting principles requires management to
make estimates and assumptions that affect the amounts reported
in financial statements and accompanying notes.  Actual results
could differ from those estimates.

Issuance of Shares for Services
     Valuation of shares for services is based on the estimated
fair market value of the services performed.

Income Taxes
     The Company uses the liability method of accounting for
income taxes specified by SFAS No. 109, "Accounting for Income
Taxes", whereby deferred tax liabilities and assets are
determined based on the difference between financial statement
and tax bases of assets and liabilities using enacted tax rates
in effect for the year in which the differences are expected to
reverse.  Deferred tax assets are recognized and measured based
on the likelihood of realization of the related tax benefit in
the future.  The Company had no material net deferred tax
assets or liabilities at December 31, 2003.

Reclassification of Financial Statement Presentation

      Certain reclassifications have been made to previous
financial statements to conform to the December 31, 2003
financial statement presentation.  Such reclassifications had
no effect on the income as previously reported.

Note 2- Income Taxes.
---------------------

     The Company has Federal net operating loss carry forwards
of approximately $7,825, of which $3,450 expires in 2020, $605
expires in 2021, $1,770 expires in 2022, and $2,000 expires in
2023.

     The Internal Revenue Code contains provisions which may
limit the loss carry forward available if significant changes
in stockholders' ownership of the Company occur.

     The income tax expenses for the period are as follows:


                      2003       2002    Cumulative
                    --------   --------  -----------
Tax benefit of
 NOL                $   300    $  266     $ 1,174

Less: Valuation
 reserve               (300)     (266)     (1,174)
                    -------    -------     -------

Net tax expense          --         --          --
                    =======    =======     =======


     The deferred tax asset of $1,174 at December 31, 2003 is
principally comprised of federal tax effects of the net
operating loss carry forward and is fully reserved.  The
reserve increased by $300, $266, $91, $518 and $1,174 for the
year ended December 31, 2003, December 31, 2002, the year ended
December 31, 2001 and the periods March 10, 2000 (inception) to
December 31, 2000 and 2003, respectively.


Note 3- Related Party Transactions.
-----------------------------------

     The Company issued 1,750,000 common shares to the Chairman
of the Board of Directors and President and to various other
shareholders for services during the period from March 10, 2000
(inception) to December 31, 2000.

     The Company uses the facilities and personnel of its
Chairman and President without charge.

Note 4- Development Stage Company.
----------------------------------

     The Company is a Development Stage Company.  A Development
Stage Company is one for which principal operations have
generated no revenues or an insignificant amount of revenue.  A
Development Stage Company devotes most of its activities to
establishing a new business.  To date, the Company has had no
revenues.


Note 5-  Basis of presentation and considerations
         related to continued existence (going concern)
-------------------------------------------------------

     The Company's financial statements have been presented on
the basis that it is a going concern, with contemplates the
realization of assets and the satisfaction of liabilities in
the normal course of business.  The Company incurred net losses
of $7,825 for the period March 10, 2000 (inception) to December
31, 2003. From inception to date the Company has had no
revenues.  These factors, among others, raise substantial doubt
as to the Company's ability to continue as a going concern.

     The Company's management intends to raise additional
operating funds through equity and/or debt offerings.  However,
there can be no assurance management will be successful in this
endeavor.


Item 8.  Changes In and Disagreements With Accountants on
         Accounting And Financial Disclosure.

     On April 8, 2004 the Company's auditor Brad Haynes, CPA
was dismissed.  The accountant's report did not contain an
adverse opinion or disclaimer of opinion, nor was it modified
as to uncertainty, audit scope, or accounting principles.  They
did however contain a going concern paragraph.  The change in
accountants was recommended and approved by the board of
directors.

     There were no disagreements with the former accountant,
whether or not resolved, on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope
or procedure, which, if not resolved to the former accountant's
satisfaction, would have caused it to make reference to the
subject matter of the disagreement in connection with its
report.

     On April 8, 2004 the Company engaged Michael Deutchman CPA
as its new auditor.  Prior to engaging Mr. Deutchman as the new
auditor the Company did not consult with Mr. Deutchman on any
accounting, auditing or financial reporting issues.

Item 8A. Controls and Procedures.

The Company has no assets, revenues or operations. As the
company grows it will implement all appropriate controls and
procedures.

PART III

Item 9.  Directors, Executive Officers, Promoters and
         Control Persons; Compliance With Section 16(a) of the
         Exchange Act.

The following individuals are the directors
of the Company:

Name of Director        Age   Title
---------------------  ------ --------
Jaak Olesk               51   Chairman of the
                              Board of Directors
                              and President


Business Experience

     Jaak Olesk.  Mr. Olesk is a Certified Public Accountant
and Attorney.  Mr. Olesk has over twenty years of business
experience including auditing, accounting and tax services.
During the last five years, Mr. Olesk has gained substantial
international business experience by making foreign business
trips including trips to Canada, Ukraine, the Netherlands,
China, Hong Kong, Singapore and Thailand.

16(a) Compliance.  The Company and all related persons are in
compliance with section 16(a) of the Exchange Act, except for
Form 3s to be filed by Anne Jenkins and Zinka Vukovich, which
will be filed in the near future.

Item 10.  Executive compensation.

                         Other              Securities      All
Name                             Annual Registered  Under-         other
And 	                          Compen-  Stock      Lying   LTIP   Compen-
Principal    Year   Salary Bonus sation  Award(s)   Options Payouts sation
Position   (Note A)  ($)   ($)    $       $         SARs(#)   $      $
---------- -------- ------ ----- ----   ------      ------- -----  -----

Jaak Olesk
President   2001      --    --    --      --           --     --      --
            2002      --    --    --      --           --     --      --
            2003      --    --    --      --           --     --      --


Item 11.  Security Ownership of Certain Beneficial
          Owners and Management.

     The following table sets forth certain information as of
April 14, 2004 with respect to the beneficial ownership (as
such term is defined under section 13(d) of the Securities
Exchange Act of 1934, as amended) of the common stock by (I)
each person who is the beneficial owner of more than 5% of the
common stock outstanding as of such date, (II) each director of
the Company, (III) the named officers, and (IV) all executive
officers of the Company as a group:
                                     Amount of
Name and address of Beneficial       Beneficial    Percent
Owner.                               Ownership     of Class
------------------------------       ---------     --------

Anne Jenkins                         1,000,000      33.33%
11789 Lyon Road
North Delta, BC, Canada
V4E 2S8

 Zinka Vukovich                      1,210,000      40.33%
241 W. King Edward Avenue
Vancouver BC, Canada
V5Y 2J1

Jaak Olesk                            100,000       3.33%
9300 Wilshire Boulevard Suite 300
Beverly Hills, CA 90212

All Directors, Nominees
and Executive                         100,000       3.33%
Officers as a Group (persons)


Item 12. Certain Relationships and Related Transactions.

Initial Cash Infusion by Founder

     In March 10, 2000 the Company issued 1,250,000 restricted
shares of its common stock to its founder Jaak Olesk, Chairman
of the Board of Directors and President of the Company, for
aggregate proceeds of $1,250.  The Stock issuance was approved
by the written consent of the Directors of the Company on March
31, 2000.

Shares for Services

     In March, 2000 the Company issued a total of 700,000
shares of its restricted common stock for services performed.
Jaak Olesk, Chairman of the Board of Directors and President
received 500,000 shares of common stock for consulting,
accounting, legal advisory services.  Lilian Cruz, Director and
Secretary/Treasurer, received 100,000 shares of common stock
for administrative and secretarial services.  Morena Rodriguez
also received 100,000 shares of common stock for administrative
and secretarial services.  The Stock issuance was approved by
the written consent of the Directors of the Company on February
29, 2000.  In November 2000, with written consent of the
Directors Jaak Olesk was issued an additional 1,050,000 shares
for services.

Use of Office Facilities

     The Company uses the facilities and personnel of its
Chairman and President Jaak Olesk without charge.


Item 13. Exhibits and Report on Form 8-K.

Exhibit A- Computation of Earnings Per Share

                                              March 10,
                For The Year   For the year      2000
                   Ended         Ended       (Inception) to
                December 31,   December 31,   December 31,
                   2003          2002            2003
                ------------   ------------- --------------
BASIC EPS
---------------

Net Loss            $   2,000    $   1,770      $   7,825

Weighted average
Numbers of shares
 used  in computing
 net loss per share 3,000,000    3,000,000      3,000,000

Net (Loss) per
  share             $      --    $      --      $      --
                    =========    =========      =========

DILUTED EPS
------------------

Weighted Average
number of shares
used in computing
loss per share      3,000,000    3,000,000      3,000,000

Plus incremental
shares from
assumed conversions        --           --             --
                    =========    =========      =========

Weighted Average
Shares              3,000,000    3,000,000      3,000,000

Loss per share
assuming dilution   $      --    $      --      $      --
                    =========    =========      =========


There were no reports on Form 8-K filed during the quarter
ended December 31, 2003.

Item 14. Principal Accountant Fees and Services.

	The aggregate fees billed for each of the last two fiscal
years for professional services rendered by the Company's
principal accountant for audit and review services was $2,000
per annum.  During the aforementioned periods the Company's
principal accountant did not provide any other services to the
Company.

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.


                            Cyber Grind, Inc.

                            /s/ Jaak Olesk
                            ------------------------
Dated: April 14, 2004       Jaak Olesk
---------------------       Chairman of the Board,
                            President


19