UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                  FORM 10-KSB/A
                                 AMENDMENT NO. 1
                           (AMENDING PART II-ITEM 8A)

 ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

                   FOR THE FISCAL YEAR ENDED DECEMBER 31, 2003
                        COMMISSION FILE NUMBER 333-45678

                               SEQUIAM CORPORATION
                 (Name of small business issuer in its charter)

              CALIFORNIA                                 33-0875030
       (State of Incorporation)               (IRS Employer Identification No.)


         300 SUNPORT LANE, ORLANDO, FLORIDA                32809
      (Address of principal executive offices)           (Zip Code)

                    ISSUERS TELEPHONE NUMBER  (407) 541-0773

    SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE EXCHANGE ACT: NONE

    SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE EXCHANGE ACT: NONE

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

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  [x]

Issuer's revenues for its most recent fiscal year: $386,170.

The  aggregate  market  value  of  the Common Stock held by nonaffiliates of the
Registrant  as  of  March 30, 2004, was approximately $27,663,335 based upon the
closing  price  of  the  Registrant's  Common  Stock  on  such  date.

There were 45,349,729 shares of Common Stock outstanding as of March 30, 2004.

Documents incorporated by reference.
Transitional Small Business Disclosure Format (Check one): Yes  ; No X

________________________________________________________________________________


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EXPLANATORY NOTE

This  Amendment  No. 1 on Form 10-KSB/A is being filed to amend Part II, Item 8A
of the Company's Annual Report on Form 10-KSB for the fiscal year ended December
31,  2003, filed on April 14, 2004 (the "Original 10-KSB"). This Amendment No. 1
updates  only the information regarding the Company's Controls and Procedures in
Part II, Item 8A.  This Amendment No. 1 does not otherwise alter the disclosures
set  forth  in  the Original 10-KSB, and does not reflect events occurring after
the  filing  of  the Original 10-KSB.  This Amendment No. 1 is effective for all
purposes  as  of  the  date  of  the  filing  of  the  Original  10-KSB.

________________________________________________________________________________

                                     PART II


ITEM 8A   CONTROLS AND PROCEDURES

We  maintain disclosure controls and procedures that are designed to ensure that
information  required  to  be disclosed in the periodic reports filed by us with
the  Securities  and  Exchange  Commission  (the  "SEC") is recorded, processed,
summarized and reported within the time periods specified in the rules and forms
of  the  SEC  and  that  such information is accumulated and communicated to our
management.  Based  on their most recent evaluation, as of the end of the period
covered  by this report, our Chief Executive Officer and Chief Financial Officer
believe  that our disclosure controls and procedures (as defined in Rules 13a-14
and  15d-14  of  the Securities Exchange Act of 1934, as amended) are effective.
We  have  added  a  section  to  our  employee manual which provides the text of
Regulation  FD  to  our  employees.  Other  than  this  addition to our employee
manual,  there  were no significant changes in our internal controls or in other
factors  that  could  significantly affect these internal controls subsequent to
the  date  of  the  most  recent  evaluation.

                                   SIGNATURES

In  accordance  with  Section  13  or  15(d) of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized,  in  the City of Orlando, State of Florida, on the 28th day of July,
2004.

SEQUIAM CORPORATION

By: /s/ Nicholas H. VandenBrekel
---------------------------------------------------
Nicholas H. VandenBrekel, Chairman, President and
Chief Executive Officer

In  accordance  with  the Exchange Act, this report has been signed below by the
following  persons  on behalf of the registrant and in the capacities and on the
dates  indicated.

Date: July 28, 2004

By: /s/ Nicholas H. VandenBrekel
---------------------------------------------------
Nicholas H. VandenBrekel, Chairman, President and
Chief Executive Officer

By: /s/ Mark L. Mroczkowski
---------------------------------------------------
Mark L. Mroczkowski, Chief Financial Officer
(Principal Financial Officer), Corporate Secretary,
Senior Vice President and Treasurer


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