| **UNITED STATES**SECURITIES AND EXCHANGE    COMMISSION**Washington, D.C. 20549  **FORM 10-KSB  
[X] ANNUAL REPORT UNDER    SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended    December 31, 2001   
[  ] TRANSITION REPORT    UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1994
For the transition period    from _______ to _______  
Commission File Number:    0-32267  **FIFTH AVENUE ACQUISITION II CORP.
(Name of small business    issuer in its charter)  **Florida**65-1032011
(State or other jurisdiction    of incorporation)
(IRS Employer Identification    No.)      **301 Clematis    Street, Suite 3000, West Palm Beach, FL**33401
(Address of    Principal Executive Offices)
(Zip Code)    **(561) 651-7336
(Issuer's    telephone number)    
Securities    registered under Section 12 (b) of the Act: 
**None**
(Title    of class)    
Securities    registered under Section 12(g) of the Exchange Act: 
**Common    Stock, par value $.001**
(Title    of class)
      
Check    whether the issuer: (i) 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 (ii) has been subject to the filing requirements    for the past 90 days. Yes [  ] No [ X ]
Check    if there is no disclosure of delinquent filers in response to Item 405 of Regulation S-B    contained in this form, and no disclosure will be contained, to the best of the    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: none
As of December 31, 2001 there were 1,000,000    shares of the issuer's Common Stock issued and outstanding. There is no active trading    market in the shares of the Issuer’s common stock at the date of the filing of the    Form 10-KSB. Affiliates of the Issuer own all shares of the Issuer’s issued and    outstanding common stock. No shares are held by non-affiliates.(*) 
Documents    incorporated by reference:
There    are no documents incorporated by reference in this Annual Report on Form 10-KSB except for    certain previously filed exhibits contained in Registrant's Form 10-SB/12g that became    effective in March 2001, that are identified in Part III, Item 13. 
(*)    Affiliates for the purposes of this Annual Report refer to the officers, directors and/or    persons or firms owning 5% or more of Issuer’s common stock, both of record and    beneficially.
 

 
**TABLE OF CONTENTS**   
Page
**PART I**
Item 1. Description of    Business.2
Item 2. Description of    Property.5
Item 3. Legal Proceedings. 5
Item 4. Submission of Matters    to a Vote of Security Holders. 6   **PART II
Item 5.  Market for    Common Equity and Related Stockholder Matters. 6
Item 6.  Management's    Discussion and Analysis or Plan of Operation. 7
Item 7.  Financial    Statements. 12
Item 8.  Changes In and    Disagreements With Accountants on Accounting and Financial 18                Disclosure.     **PART III
Item 9.   Directors,    Executive Officers, Promoters and Control Persons;18                 Compliance with Section 16(a) of the Exchange Act.
Item 10. Executive    Compensation. 20
Item 11. Security Ownership of    Certain Beneficial Owners and Management. 21
Item 12. Certain Relationships    and Related Transactions. 21
Item 13. Exhibits and Reports    on Form 8-K.22** **
**PART I**

ITEM 1. DESCRIPTION OF BUSINESS

Fifth Avenue Acquisition II Corp. (the "Company") wasincorporated on August 14, 2000 under the laws of the State of Florida to engage in anylawful business activity, including, but not limited to, entering into one or moreselected agreements and/or plans of merger or acquisitions. The Company has been in thedevelopmental stage since inception and has no operations to date other than issuingshares to its original shareholders. The Company may sometimes be referred to as"we", "us", "our" among other such words as may beappropriate.

We filed our Form 10-SB/12g registration statement in order to become areporting company under the Securities Exchange Act of 1934 (the "Exchange Act")in January 2000, which registration statement became effective in March 2001. We willattempt to locate and negotiate with a third party business entity for the combination ofsuch entity with and into the Company or a duly organized subsidiary (the"Transaction"). The Transaction should be expected to take the form of a merger,stock-for-stock exchange or stock-for-assets exchange and the resulting Transaction shouldbe deemed to be within the definition of a tax-free reorganization under Section 351 orSection 368 of the Internal Revenue Code of 1986, as amended.

No assurances can be given that we will be able to locate and thennegotiate a Transaction with any entity, or that any such Transaction will result in asuccessful operating entity.

POTENTIAL ADVANTAGES AND DISADVANTAGES OF BEING A REPORTING COMPANY 

There are certain perceived advantages of being a reporting companyunder the Exchange Act. These are commonly thought to include the following:

**-** enhanced corporate exposure in the    financial and investment community;**-** availability of information required under Rule 144    under the Securities Act of 1933, as amended (the "Act"), to permit the sale of    eligible securities under the Act;
**-** compliance with applicable    requirements of the NASD for the quotation of securities on the OTC Bulletin Board or    other securities markets, as may be applicable;**-** enhancing the Company’s ability to secure debt    and/or equity financing from financial institutions and third parties;
**-** creating market liquidity for the    Company’s securities; and**-** compensation of key employees, officers, directors and    individual consultants through stock options and stock incentives.
There are also certain perceived disadvantages that can result frombeing a reporting company under the Exchange Act, which include, among others, thefollowing:
- requirement for audited financial statements on an annual basis which    must be filed on a timely basis with the Securities and Exchange Commission    ("SEC");
- required publication of material and current    corporate information;
- required timely filings with the SEC of annual,    quarterly and periodic reports under the Exchange Act; and- compliance with other rules and regulations applicable to corporate    governance for reporting companies.
SECURITIES REGISTRATION UNDER THE EXCHANGE ACT OF 1934 DOES NOTCONSTITUTE AN INITIAL PUBLIC OFFERING 

Our filing with the SEC of our registration statement under theExchange Act on Form 10-SB/12g, which became effective involves the registration of ourcommon stock as class of securities under the Exchange Act. This registration under theExchange Act resulted in our obligation to file reports under the Exchange Act, includingthis Annual Report on Form 10-KSB and subsequent Quarterly Reports on Forms 10-QSB, andPeriodic Reports, when required on Forms 8-K. The registration statement on Form 10-SB/12gdoes not constitute a  registration statement under the Act for an initial publicoffering ("IPO"). An IPO, which is declared effective by the SEC under the Act,may provide for the public distribution of securities by a company, and/or issuance andregistration for public resale by selling shareholders of such company’s securities.However, certain private companies seeking to enter into a Transaction may find that aTransaction that involves the registration of a class of securities under the ExchangeAct, through an effective registration statement on Form 10-SB/12g under the Exchange Act,is more attractive than an IPO for various reasons, which may include the following:

- difficulties in obtaining an underwriter for an IPO    at acceptable terms;
- higher costs, including professional legal and    accounting fees, underwriting expenses and other costs associated with an IPO;
- possible delays that may occur in the process of    preparing, filing and having declared effective by the SEC an IPO registration statement    under the Act;
- potential dilution in the equity ownership based    upon the issuance and sale of securities by an entity in an IPO; and- dependence upon any underwriter’s net capital in an amount    sufficient to permit an underwriter to give a firm commitment related to the underwriting    of an IPO.
On the other hand, certain private companies may find a Transactionthat does not include an IPO to be less attractive than an IPO of their securities.Reasons for this may include, among others, the following:

- no investment capital being raised for operations    from a registration and sale of securities under the Act;
- no underwriter to create and hopefully sustain a    trading market in the registered securities; and- dependence upon market makers having no established relationship with    the entity, resulting from a Transaction to enter quotations reflecting the bid and asked    price of such public entity’s securities on a regular basis.
POTENTIAL ENTITIES FOR A BUSINESS COMBINATION TRANSACTION

Reasons for a private business entity to be interested in a Transactionwith us may include, among others, the following:

- the ability to use our securities as a reporting    company for the future acquisition of assets and/or other businesses;
- the increased likelihood of being able to find an    underwriter for a subsequent IPO or other offering of securities under the Act after a    Transaction and becoming a reporting company at terms more acceptable and/or advantageous    than would otherwise be available to a private non-reporting company;- being able to become a  reporting company under the Exchange Act    with less dilution of its equity securities;
- the potential for securing investment capital,    whether debt or equity, at terms more favorable than those available to a private company;    and- being able to attract and retain key employees by having available a    stock option and/or stock incentive plan with securities registered under the Exchange    Act.
We have not yet identified any potential target company with which wewould entertain a Transaction, nor have we commenced review or consideration of anyprivate company for such purpose. Nor can there be any assurance as to when or whether wewill be successful in entering into any such Transaction. However, we expect that anyTransaction will normally involve the transfer to the target private operating company ofthe majority of our issued and outstanding common stock, and the replacement of ourmanagement including control of the board of directors to persons designated by the ownersand management of the private company.

No assurances can be given that we will be able to enter into asuccessful Transaction at terms acceptable to us, nor can we predict with any certaintythe terms of any future Transaction. Further, we have no predetermined plan regarding thenature of the business of any future target company nor any particular industry in whichsuch target private company may operate.

Our proposed business activities described herein means that we areclassified under applicable SEC rules as a "blank check" company. The SEC andcertain states have enacted statutes, rules and regulations limiting the sale ofsecurities of blank check companies. We do not intend to issue or sell additional sharesor take steps to cause a market to develop in our securities until such time as we shallhave successfully concluded a Transaction. Following such a Transaction, it should beexpected that we shall no longer be classified by the SEC as a blank check company. 

We elected to voluntarily file our Form 10-SB/12g registrationstatement with the SEC. We will continue to file all reports required under the ExchangeAct until a Transaction has occurred, and will engage the services of qualifiedprofessionals in addition to CR Capital Services, Inc. ("CRCS"), a Floridacorporation having the same officers, directors and shareholders as the Company, in orderto prepare and file all such reports on a timely basis. 

A Transaction will normally result in a change in control andmanagement of the Company. We intend that in connection with a Transaction to continue tobe a reporting company under the Exchange Act, and will continue to file reports under theExchange Act both prior to any following a Transaction. However, there can be no assurancethat we will be able to continue to remain timely, which will be dependent upon continuedfunding from CRCS and the business, financial conditions and results of operations of theentity being acquired in the Transaction.

Thomas J. Craft, Jr., Richard Rubin and Ivo Heiden are our soleofficers, directors and shareholders at present. They are also the sole officers,directors and shareholders of CRCS. We have at present no employees nor are there anyother persons than our officers/directors who devote any of their time to our affairs.Further, we have no present intention or plan to hire any employees or consultants. Allreferences herein to our management are to our three officers/directors. The inability atany time of our management to devote sufficient attention to our business and businessplan could have a material adverse impact on our operations.

GLOSSARY
**"Blank Check" Company: As used    herein, a "blank check" company is a development stage company that has no    specific business plan or purpose or has indicated that its business plan is to engage in    a merger or acquisition with an unidentified company or companies.**Business Combination Transaction: As used    herein, such term may be expected to include a merger, stock-for-stock exchange or    stock-for-assets exchange between the Company as the Registrant and a target company not    yet identified.**The Company: Fifth Avenue Acquisition II Corp.,    a Florida corporation, with common stock registered under the Exchange Act.**Exchange Act: The Securities Exchange Act of    1934.**Act: The Securities Act of 1933, as amended.
Reference is made to our registration statement on Form 10-SB/12g and the discussionunder  "RISK FACTORS ASSOCIATED WITH BLANK CHECK COMPANIES"  incorporated herein by reference in Item I, Part I of our Form-10SB/12g.

ITEM 2. DESCRIPTION OF PROPERTIES.

We have no properties and at this time have no agreements to acquireany properties. The Company currently uses the offices of CRCS at no cost to the Company.CRCS has agreed to continue this arrangement until the Company completes an acquisition ormerger. The offices available to the Company consist of executive office facilities ofapproximately  1,000 square feet in New York, NY and 1,500 square feet in West PalmBeach, FL.

ITEM 3. LEGAL PROCEEDINGS

There is no litigation pending or threatened by or against the Company. 

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

No matter was submitted during the fiscal year ended December 31, 2001covered by this Annual Report to a vote security holders through the solicitation ofproxies or otherwise.

 
**PART II**
ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

(A) MARKET PRICE. There is no trading market for the Company's CommonStock at present and there has been no trading market to date. There is no assurance thata trading market will ever develop or, and if such a market does develop, that it willcontinue. We do not intend to seek to have any market develop in our Common Stock untilthe conclusion of a business Transaction.

The Securities and Exchange Commission has adopted Rule 15g-9 whichestablishes the definition of a "penny stock," for purposes relevant to theCompany, as any equity security that has a market price of less than $5.00 per share orwith an exercise price of less than $5.00 per share, subject to certain exceptions. Forany transaction involving a penny stock, unless exempt, the rules require:
(i) that a broker or dealer approve a person's account for transactions    in penny stocks; and (ii) the broker or dealer receive from the investor a written agreement    to the transaction, setting forth the identity and quantity of the penny stock to be    purchased.In order to approve a person's account for transactions in penny stocks,    the broker or dealer must (i) obtain financial information and investment experience and objectives    of the person; and 
(ii) make a reasonable determination that the    transactions in penny stocks are suitable for that person and that person has sufficient    knowledge and experience in financial matters to be capable of evaluating the risks of    transactions in penny stocks.
The broker or dealer must also deliver, prior to any    transaction in a penny stock, a disclosure schedule prepared by the Commission relating to    the penny stock market, which, in highlight form, 
(i) sets forth the basis on which the broker or dealer    made the suitability determination; and 
(ii) that the broker or dealer received a signed,    written agreement from the investor prior to the transaction. Disclosure also has to be    made about the risks of investing in penny stocks in both public offerings and in    secondary trading, and about commissions payable to both the broker-dealer and the    registered representative, current quotations for the securities and the rights and    remedies available to an investor in cases of fraud in penny stock transactions. 
Finally, monthly statements have to be sent disclosing recent priceinformation for the penny stock held in the account and information on the limited marketin penny stocks.

(B) HOLDERS. There are three holders of the Company's Common Stock. Theissued and outstanding shares of the Company's Common Stock were issued in accordance withthe exemptions from registration afforded by Section 4(2) of the Act.

(C) DIVIDENDS. The Company has not paid any dividends to date, and has no plans to doso in the immediate future.

RECENT SALES OF UNREGISTERED SECURITIES

During the year ended December 31, 2001, the Company has sold securities, which werenot registered as follows:
DateName
Number of Shares
ConsiderationAugust 20, 2000Thomas J. Craft, Jr.
400,000
$400August 20, 2000Ivo Heiden
200,000
$200August 20, 2000Richard Rubin
400,000
$400   
Mr. Thomas Craft. Jr. is    director, shareholder and president of the Company and is also deemed to be a promoter as    that term is defined under the Act. With respect to the sales made to Mr. Craft, the    Company relied upon Section 4(2) of the Act. 
Mr. Ivo Heiden is director,    shareholder and vice-president of the Company and is also deemed to be a promoter. With    respect to the sales made to Mr. Heiden, the Company relied upon Section 4(2) of the Act.
Mr. Richard Rubin is    director, shareholder and corporate secretary of the Company and is also deemed to be a    promoter. With respect to the sales made to Mr. Rubin, the Company relied upon Section    4(2) of the Act.
It is the position of the Office of Small Business of the Securitiesand Exchange Commission (per No Action Letter, NASD Regulation, Inc., dated January 21,2000) that Rule 144 is not available for resale transactions involving securities sold bypromoters and affiliates of a blank check company, and their transferees, and anyone elsewho has been issued securities from a blank check company, and that securities issued by ablank check company to promoters and affiliates, and their transferees, can only be resoldthrough registration under the Act.

ITEM 6. MANAGEMENT DISCUSSION AND ANALYSIS AND PLAN OF OPERATIONS

SEARCH FOR TARGET COMPANY

Our plan is to enter into a Transaction with a target company inexchange for the issuance of shares of our common stock. We have not engaged in anynegotiations with any specific entity regarding the possibility of a Transaction, norengaged the services of any independent third party for such purpose. We have entered intoa services agreement with CRCS, which is a controlling affiliate of the Company, toprovide us with corporate securities services, to engage an independent public accountingfirm to audit the financial statements of the Company filed herewith, and seek out thirdparties to assist in the search for target companies as potential candidates for aTransaction. The services agreement between the Company and CRCS will continue for aperiod of two years, subject to the terms of a Transaction. Such Transaction may result inthe termination or amendment of the service agreement with CRCS. CRCS has also agreed tofund the expenses associated with the preparation and filing of any Quarterly Reports onForm 10-QSB and has funded the professional accounting fees associated  with thepreparation of this Annual Report on Form 10-KSB. Any terms of repayment will be subjectto negotiations in connection with  any business Transaction.

Our management team is Thomas J. Craft, Jr., our president, Ivo Heiden,our vice president and Richard Rubin, our corporate secretary, who are also the soledirectors of the Company and the sole officers, directors and shareholders of CRCS. TheCompany's agreement with CRCS is not exclusive and therefore CRCS may enter intoagreements with other companies, including blank check companies that have been organizedand are similar to the Company, on comparable or different terms than those contained inthe CRCS services agreement with the Company. Indeed, CRCS has organized and has preparedand filed a registration statement on Form 10-SB/12g for Fifth Avenue Acquisition IICorp., a Florida corporation in which Messrs. Craft, Heiden and Rubin have the sameposition as in the Company. CRCS may provide corporate securities services and advice topotential target companies incident to and following a Transaction, and receive paymentfor such assistance from target companies. In such event, it may be deemed to involve aconflict of interest, which would be disclosed in all appropriate filings and reports withthe SEC. 

CRCS or the Company may enter into agreements with non-affiliated thirdparty consultants to assist in locating a target company. It may be anticipated that suchother consultants may also be issued shares of the Company, either by transfer from CRCSor directly by the Company pursuant to the provisions and in compliance with applicablefederal and state securities laws. There is no minimum or maximum amount of stock,options, or cash consideration that the Company may grant, pay or agree to issue to suchthird party consultants. 

CRCS anticipates that it may seek to locate a target company throughsolicitation. Such solicitation may include newspaper or magazine advertisements, mailingsand other distributions to law firms, accounting firms, investment bankers, financialadvisors and similar persons, the use of one or more World Wide Web sites and similarmethods. No estimate can be made as to the number of persons who may be contacted orsolicited. To date, CRCS has not utilized solicitation, does not anticipate that it willdo so, and expects to rely solely on referrals of potential target companies fromprofessionals, including consultants, in the business and financial communities.

CRCS, a Florida company, as noted above, specializes in corporatesecurities and corporate compliance, and as such, is regularly in communication withnumerous persons, including corporate officers, attorneys, accountants, financialadvisors, brokers, dealers, investment and financial advisors and others. Some of theseindividuals and entities may be interested in utilizing the services of the CRCS for theirown companies or clients in regard to a wide variety of possible securities-related workincluding negotiation and preparation and filing of documentation involving mergers,acquisitions, IPO’s, secondary stock distributions, or other services and activities.It is possible over time that certain of the companies or clients represented by suchpersons and entities may develop into possible target companies or may independentlyengage CRCS to perform services unrelated to the Company. 

MANAGEMENT OF THE COMPANY

The Company has no full time employees. Thomas J. Craft, Jr., RichardRubin and Ivo Heiden, at present, are our sole officers, directors and shareholders. Themember of Management are also the controlling shareholders of CRCS. The member ofManagement have agreed to allocate a portion of their time to the activities of theCompany, including pursuit of a Transaction. As a result potential conflicts may arisewith respect to the time commitment by the Management and the potential demands of theCompany's activities.

The amount of time devoted by the Management on the activities of theCompany cannot be predetermined. Such time may vary widely from an extensive amount whenreviewing a potential target company and effecting a Transaction to an essentially passiverole when activities of Management focus elsewhere, or some amount in between. It isimpossible to state with any precision the exact amount of time the Management willactually be required to spend to locate a suitable target company and negotiate aTransaction. The Management estimates that the business plan of the Company can beimplemented by devoting cumulatively approximately 10 to 15 hours per month over thecourse of several months but such figure cannot be stated with precision. 

GENERAL BUSINESS PLAN

Our purpose is to seek, investigate and, if such investigationwarrants, acquire an interest in or 100% of another business entity, previously defined asa Transaction, which entity desires to pursue the perceived advantages of a Transactionwith a corporation which has a class of securities registered under the Exchange Act. Wewill not restrict our search to any specific business, industry, or geographical locationand we may participate in a business venture of virtually any kind or nature. Weanticipate that we may be able to participate in only one potential business venturebecause at present we have only nominal assets and limited financial and personnelresources. Reference is made to the financial statement and the notes to the financialstatements that are included as part of this Annual Report on Form 10-KSB. This lack ofdiversification should be considered a substantial risk to our investors. 

We may seek to enter into a Transaction with an entity which hasrecently commenced operations, or which wishes to utilize the public marketplace in orderto raise additional capital in order to expand into new products or markets, to develop anew product or service, or for other corporate purposes. 

We anticipate that the selection of a business opportunity andTransaction in which we elect to participate may involve a high degree of risk. Managementbelieves (but has not conducted any research to confirm) that there are business entitiesseeking the perceived benefits of a Transaction with a reporting corporation. Suchperceived benefits may include those discussed under "POTENTIAL ENTITIES FOR ABUSINESS COMBINATION TRANSACTION" above. Included among such perceived benefits are:the ability to use our securities as a  reporting company for the future acquisitionof assets and/or other businesses; the increased likelihood of being able to find anunderwriter for a subsequent IPO or other offering of securities under the Act after aTransaction and becoming a reporting company at terms more acceptable and/or advantageousthan would otherwise be available to a private company; being able to become a reportingcompany under the Exchange Act with less dilution of its equity securities; the potentialfor securing investment capital, whether debt or equity, at terms more favorable thanthose available to a private company; and being able to attract and retain key employeesby having available a stock option and/or stock incentive plan with securities registeredunder the Exchange Act.

Business opportunities may be available in many different industriesand at various stages of development, all of which will make the task of comparativeinvestigation and analysis of such business opportunities and potential target companiesdifficult and complex for us.

We do not have, nor do we anticipate having, working capital or otherliquid assets to provide to the owners and operators of target companies. However,management believes that we will be able to offer owners and operators of target companiesthe opportunity to acquire a controlling ownership interest in us as a reporting companyunder the Exchange Act, without incurring the costs and time typically required tocomplete an IPO. However, we have not conducted market research and are not aware ofstatistical data to support the perceived benefits of a Transaction by a target company.

Analysis of potential target companies will be undertaken by ourManagement team, non of whom are professional business analysts or appraisers. Inanalyzing prospective target companies, we may consider among other information regardingthe target company, the following: its available technical, financial and managerialresources; its working capital and other financial requirements; its history ofoperations, if any; its potential for the future growth in revenues and profits; thenature of its present and potential future competition; the quality and experience of itsmanagement; specific risk factors applicable or which may be anticipated to becomeapplicable to its activities; the perceived public recognition or acceptance of itsproducts, services, or other assets; and other relevant factors. This discussion of theproposed criteria is not meant to be restrictive on our virtually unlimited discretion tosearch for and enter into a Transaction.

We are subject to the reporting requirements under the Exchange Act.Included in these requirements is the requirement to file with the SEC the auditedfinancial statements of the Company and the audited financial statements of an acquiredtarget company on a consolidated basis within 60 days following the filing of our Form 8-Kreporting the Transaction. The Form 8-K must be filed with the SEC within 15 daysfollowing entering into an agreement for a Transaction. It is our intention to acquire ormerge with a target company for which audited financial statements are available or forwhich we believe audited financial statements can be obtained within the required periodof time. We further intend to reserve the right in any acquisition or merger documentationfor the Transaction to void the Transaction if the audited financial statements are nottimely available or if the audited financial statements provided do not conform in allmaterial respects to the representations made by the target company.

We will not restrict our search for any specific kind of businessentities, but may acquire a venture which is in its development stage, which is already inoperation, or in essentially any stage of its business life. It is impossible for us topredict at this time the status of any business in which we may enter into a Transaction,in that such business may need to seek additional capital, may desire to have the of theCompany issued in a Transaction be available to be publicly traded, or may seek otherperceived advantages which we may offer.

Following a Transaction, we may seek to engage the services of otherprofessionals for accounting and legal services, enter into investment bankingrelationships and agreements for corporate public relations, among other services andarrangements. We may also recommend one or more potential underwriters, financialadvisors, or other consultants to provide such services.

A potential target company may have a pre-existing agreements withthird-party consultants and others which require that the target company continue toutilize the services of others following the conclusion of any Transaction. Additionally,this requirement may be a pre-condition to a target company being presented to us for apotential Transaction. The existence of such a requirement for the continuation of theservices of third-parties could be a factor in the selection of a target company.

TERMS OF A TRANSACTION

In implementing a structure for a particular Transaction, we may becomea party to a merger, consolidation, reorganization, joint venture, licensing agreement, orother arrangement with another corporation or entity. In connection with a Transaction, itis likely that our present Management and control shareholders will no longer be incontrol of the Company. In addition, it is likely that our officers and directors willresign, as part of the terms of the Transaction, and be replaced by new officers anddirectors.

It is anticipated that any securities issued in any such Transactionwould be issued in reliance upon exemption from registration under the Act and applicablestate securities laws. In some circumstances, however, as a negotiated element of aTransaction, we may agree to register all or a part of such securities issued in aTransaction, as well other securities that we have issued or agree to issue, includingshares issued to our present control shareholders, immediately after the Transaction isconsummated or at a specified or times thereafter. If such registration occurs, it will beundertaken by the surviving entity after we have entered into an agreement for aTransaction or have consummated a Transaction and are no longer deemed to be a blank checkcompany. The issuance of additional securities and their potential sale into any tradingmarket which may develop in our securities may adversely effect any trading market thatmay exist, and cause a decline in the market price of our securities in the future, if anysuch market develops, of which there is no assurance.

While the terms of a Transaction which we may be a party cannot bepredicted, it is expected that the parties to any Transaction will desire to avoid thecreation of a taxable event. As a result, we believe that we will structure a Transactionin a "tax-free reorganization" under Sections 351 or 368 of the Internal RevenueCode of 1986, as amended (the "Code"). However, it is possible that we willelect to enter into a Transaction that will not be structured as a tax-free reorganizationunder the Code.

With respect to negotiations with a target company, we expect to focuson the percentage of the Company which target company shareholders would acquire inconsideration for the acquisition of a target company. Depending upon, among other things,the target company's assets and liabilities, our present shareholders, Messrs. Craft,Rubin and Heiden, will in all likelihood hold a substantially lesser percentage ownershipinterest in the Company following any Transaction than at present. Any merger oracquisition Transaction that we complete can also be expected to have a significantdilutive effect on the percentage of shares held by all our shareholders immediatelypreceding the Transaction.

We intend to enter into a Transaction only after appropriate duediligence and the negotiation and execution of appropriate agreements. Although the termsof such agreements cannot be predicted, generally such agreements will require certainrepresentations and warranties of the parties thereto, will contain certain events ofdefault, and set forth the terms of closing and the conditions which must be satisfied bythe parties prior to and after such closing among other terms.

To date, has paid on behalf of the Company expenses aggregatingapproximately $6,355 including incorporation and accounting expenses. We will not borrowany funds to make any payments to the Company's management, or to its affiliates, CRCS. IfCRCS ceases or becomes unable to continue to pay our operating expenses, however limited,we may not be able to continue to file with the SEC on a timely manner the Quarterly andother reports required under the Exchange Act after filing this Annual Report, nor we willbe able to effectively continue to search for an acquisition target with which to enterinto a Transaction. In such event, we would seek alternative sources of funds or services,primarily through the issuance of additional securities.

The Board of Directors has passed a resolution which contains a policythat the Company will not seek a Transaction with any entity in which our officers,directors, shareholders or any affiliates or associates serves as an officer or directoror holds any ownership interest.

UNDERTAKINGS AND UNDERSTANDINGS REQUIRED OF TARGET COMPANIES

As part of a Transaction agreement, it is our intention to seek andobtain certain representations and warranties from a target company regarding its conductfollowing the Transaction. Such representations and warranties may include:

(i) the agreement of the target company to make all    necessary filings and to take all other steps necessary to remain a reporting company    under the Exchange Act;
(ii) imposing certain restrictions on the timing and    amount of the issuance of additional unrestricted shares, including shares registered on    Form S-8 or issued pursuant to Regulation S; and 
(iii) giving assurances of ongoing compliance with the    Act, the Exchange Act, the General Rules and Regulations of the Securities and Exchange    Commission, and other applicable laws, rules and regulations. 
A prospective target company should be aware that the market price andvolume of its securities, when and if listed for secondary trading, may depend in greatmeasure upon the willingness and efforts of successor management to encourage interest inthe Company within the financial community. The Company does not have the market supportof an underwriter that would normally follow a public offering of its securities. Initialmarket makers are likely to simply post bid and asked prices and are unlikely to takepositions in the Company's securities for their own account or customers without activeencouragement and a basis for doing so. In addition, certain market makers may take shortpositions in the Company's securities, which may result in a significant pressure on theirmarket price. The Company may consider the ability and commitment of a target company toactively encourage interest in its securities following a Transaction in deciding whetherto enter into a transaction with such company. 

A Transaction with the Company separates the process of becoming areporting company from the raising of investment capital through a registration statementunder the Act or an available exemption. As a result, a Transaction with the Companynormally will not be a beneficial transaction for a target company whose primary reasonfor becoming a reporting company is the immediate infusion of capital. The Company mayrequire assurances from the target company that it has or that it has a reasonable beliefthat it will have sufficient sources of capital to continue operations following theTransaction. However, it is possible that a target company may give such assurances inerror, or that the basis for such belief may change as a result of circumstances beyondthe control of the target company. 

Prior to completion of a Transaction, the Company will generallyrequire that it be provided with written materials regarding the target company containingsuch items as a description of products, services and company history; management resumes;financial information; available projections, with related assumptions upon which they arebased; an explanation of proprietary products and services; evidence of existing patents,trademarks, or service marks, or rights thereto; present and proposed forms ofcompensation to management; a description of transactions between such company and itsaffiliates during relevant periods; a description of present and required facilities; ananalysis of risks and competitive conditions; a financial plan of operation and estimatedcapital requirements; audited financial statements, or if they are not available,unaudited financial statements, together with reasonable assurances that audited financialstatements will be available within a reasonable period of time not to exceed 60 daysfollowing the filing of a Form 8-K reporting the Transaction; and other information deemedrelevant by us.

COMPETITION

We will remain a minor participant among the firms, which engage in theacquisition of business opportunities. There are many established venture capital andfinancial concerns which have significantly greater financial and personnel resources andtechnical expertise than us. In view of the Company's combined extremely limited financialresources and limited management availability, we will continue to be at a significantcompetitive disadvantage compared to the Company's competitors.

ITEM 7. FINANCIAL STATEMENTS

Set forth below are the audited financial statements for the Companyfor the period ended December 31, 2001. 

FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
FINANCIAL STATEMENTS
DECEMBER 31, 2001 AND 2000
FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
TABLE OF CONTENTS
 
INDEPENDENT AUDITORS' REPORTFINANCIAL STATEMENTS AS OF DECEMBER 31, 2001    AND DECEMBER 31, 2000 12BALANCE SHEET14STATEMENT OF OPERATIONS14STATEMENT OF CHANGES IN    STOCKHOLDERS’EQUITY (DEFICIT)15STATEMENT OF CASH FLOWS15NOTES TO FINANCIAL STATEMENTS 15
 

INDEPENDENT AUDITORS' REPORT
To the Board of Directors of:Fifth Avenue Acquisition II Corp.(A Development Stage Enterprise)
We have audited the accompanying balance sheet of Fifth AvenueAcquisition II Corp. (a development stage enterprise) as of December 31, 2001 and 2000 therelated statements of operations, changes in stockholders’ equity (deficit) and cashflows for the period from August 14, 2000 (date of incorporation) to December 31, 2000.These financial statements are the responsibility of the Company's management. Ourresponsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditingstandards. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatement. Anaudit includes examining, on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accounting principlesused and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. We believe that our audit provides a reasonable basisfor our opinion.

In our opinion, the financial statements referred to above presentfairly in all material respects, the financial position of Fifth Avenue Acquisition IICorp. (a development stage enterprise) as of December 31, 2000, and the results of itsoperations and its cash flows for the period from August 14, 2000 (date of incorporation)to December 31, 2000 in conformity with accounting principles generally accepted in theUnited States of America. 

The accompanying financial statements have been prepared assuming thatthe Company will continue as a going concern. As discussed in Notes 1 and 4 to thefinancial statements, the Company is in the development stage and will require asignificant amount of capital to commence its planned principal operations and proceedwith its business plan. As of the date of these financial statements, an insignificantamount of capital has been raised, and as such there is no assurance that the Company willbe successful in its efforts to raise the necessary capital to commence its plannedprincipal operations and/or implement its business plan. These factors raise substantialdoubt about the Company’s ability to continue as a going concern. Management’splans in regard to this matter are described in Note 4. The financial statements do notinclude any adjustments that might result from the outcome of this uncertainty.

/s/ Grassano Accounting, P.A.
Boca Raton, Florida, March 7, 2002
FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
BALANCE SHEET
AS OF DECEMBER 31, 2001 AND 2000
 
**ASSETS**   Current Assets   Cash$1,002$
534     Total Current Assets1,002
534TOTAL ASSETS$1,002$
534   **LIABILITIES AND STOCKHOLDERS' EQUITY    (DEFICIT)**   LIABILITIES   Accrued Liability$1,500$
750   Due to Related Party4,857
2,307TOTAL LIABILITIES6,357
3,057   STOCKHOLDERS' EQUITY (DEFICIT)   Common Stock, $.001 par value,    20,000,000 shares authorized, 1,000,000 issued and outstanding1,000
1,000   Deficit accumulated during    development stage(6,355)
(3,523)     Total Stockholders'    Equity (deficit)(5,355)
(2,523)TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY    (DEFICIT)$1,002$
534See accompanying notes to    financial statements are integral part of these financial statements.
FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
STATEMENT OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 2001 ANDFOR THE PERIOD FROM AUGUST 14, 2000 (DATE    OF INCORPORATION) TO DECEMBER 31, 2000
 
2001
2000Income$-$
-Expenses   Administrative32
12   Organization expense-
461   Professional fees2,800
3,050     Total expenses2,832
3,523NET LOSS$(2,832)
(3,523)   BASIC AND DILUTED NET LOSS PER SHARE$(0.00)$
(0.00)WEIGHTED AVERAGE COMMON SHARES OUTSTANDING1,000,000
1,000,000See accompanying notes to    financial statements are integral part of these financial statements.
FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
STATEMENT OF CHANGES IN
STOCKHOLDER'S EQUITY (DEFICIT)
FOR THE YEAR ENDED DECEMBER 31, 2001 AND
FOR THE PERIOD FROM AUGUST 14, 2000    (DATE OF INCORPORATION) TO DECEMBER 31, 2000
 

Common Stock
Accumulated Deficit During Development Stage
Total
Shares
AmountCommon stock issuance
1,000,000
$1,000
$-
$1,000Net loss for the period, August 14, 2000 (date    of incorporation) to December 31, 2000
-
-
(3,523)
(3,523)BALANCE AT DECEMBER 31, 2000
1,000,000
$1,000
$(3,523)
$(3,523)Net loss for the year
(2,832)
(2,832)1,000,000$1,000$(6,355)(5,355)See accompanying notes to    financial statements are integral part of these financial statements.
FIFTH AVENUE ACQUISITION II CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2001 AND
FOR THE PERIOD FROM AUGUST 14, 2000    (DATE OF INCORPORATION) TO DECEMBER 31, 2000
 
2001
2000CASH FLOWS FROM OPERATING ACTIVITIES:Net loss$(2,832)$
(3,523)Increase in accrued liabilities750
750   Net cash used in operating activities(2,082)
(2,773)   CASH FLOWS FROM INVESTING ACTIVITIES-
-   CASH FLOWS FROM FINANCING ACTIVITIES:Proceeds from issuance of common stock-
1,000Advance from related party2,550
2,307Net cash provided by financing activities2,550
3,307   INCREASE IN CASH AND CASH EQUIVALENTS468
534   CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD534
-   CASH AND CASH EQUIVALENTS END OF PERIOD$1,002
$534   Supplemental Disclosures of Cash Flow    Information:Taxes Paid$-$
-Interest Paid$-$
-See accompanying notes to    financial statements are integral part of these financial statements.
FIFTH AVENUE ACQUISITION I CORP.
(A DEVELOPMENT STAGE ENTERPRISE)
NOTES TO FINANCIAL STATEMENTS
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Business Operations

Fifth Avenue Acquisition II Corp. (a development stage enterprise)("the Company") was incorporated in Florida on August 14, 2000 to serve as avehicle to effect a merger, exchange of capital stock, asset acquisition or other businesscombination transaction with a domestic entity. As of December 31, 2000, the Company hadnot yet commenced any formal business operations, and all activity to date relates to theCompany's formation and proposed fund raising. The Company's fiscal year end is December31.

The Company's ability to commence operations is contingent upon itsability to identify a prospective target business and the surviving entity’s abilityto secure the capital it will require through the issuance of equity securities, debtsecurities, bank borrowings or a combination thereof.

Use of Estimates

The preparation of the financial statements in conformity withgenerally accepted accounting principles requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure ofcontingent assets and liabilities at the date of the financial statements and the reportedamounts of revenues and expenses during the reporting period. Actual results could differfrom those estimates.

Fair Value of Financial Instruments 

Financial instruments, including cash, receivables, accounts payable,and notes payable are carried at amounts which reasonably approximate their fair value dueto the short-term nature of these amounts or due to variable rates of interest which areconsistent with market rates. At present, the Company does not have any receivables,accounts payable or notes payable.

Impairment of Long-Lived Assets 

The Company adopted FASB Statement No. 121 (SFAS 121), "Accountingfor the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of".SFAS 121 requires that impairment losses are to be recorded when long-lived assets to beheld and used are reviewed for impairment whenever events or changes in circumstancesindicate that the related carrying amount may not be recoverable. When required,impairment losses on assets to be held and used are recognized based on the fair value ofthe asset. Long-lived assets to be disposed of, if any, are reported at the lower ofcarrying amount or fair value less cost to sell. There have been no material adjustmentsfor impairments of long-lived assets. 

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers allhighly liquid investments purchased with an original maturity of three months or less tobe cash equivalents.

Income Taxes

The Company accounts for income taxes under the Financial AccountingStandards Board of Financial Accounting Standard No. 109, "Accounting for IncomeTaxes" ("Statement 109"). Under Statement 109, deferred tax assets andliabilities are recognized for the future tax consequences attributable to differencesbetween the financial statement carrying amounts of existing assets and liabilities andtheir respective tax basis. Deferred tax assets and liabilities are measured using enactedtax rates expected to apply to taxable income in the years in which those temporarydifferences are expected to be recovered or settled. Under Statement 109, the effect ondeferred tax assets and liabilities of a change in tax rates is recognized in income inthe period that includes the enactment date. There were no current or deferred income taxexpense or benefits due to the Company’s not having any material operations for theperiod ending December 31, 2001.

Recent Accounting Pronouncements

In 2000, the Company is subject to the provisions of Statement ofFinancial Accounting Standards No. 130 ("SFAS 130"), "ReportingComprehensive Income" and Statement of Financial Accounting Standards No. 131("SFAS 131"), "Disclosures about Segments of an Enterprise and RelatedInformation." Neither statement had any impact on the Company’s financialstatements as the Company does not have any "comprehensive income" type earnings(losses) and its financial statements reflect how the "key operating decisionsmakers" view the business. The Company will continue to review these statements overtime, in particular SFAS 131, to determine if any additional disclosures are necessarybased on evolving circumstances.

NOTE 2 – STOCKHOLDERS’ EQUITY

Common Stock

The Company is authorized to issue 20,000,000 shares of common stock at$0.001 par value. The Company issued 1,000,000 shares of its common stock to itsshareholders pursuant to the exemption provided under Section 4(2) of the Securities Actof 1933, as amended, for an aggregate consideration of $1,000. 

Preferred Stock

As of December 6, 2000, the Company is authorized to issue 3,000,000shares of preferred stock par $0.001 par value, which may be divided into series and withthe preferences, limitations and relative rights determined by the board of directors. Nopreferred stock has been issued as of the date of this report.

NOTE 3 - STOCK OPTION PLAN

On January 24, 2001, the board of directors authorized a 2001 StockOption Plan. The plan is divided into two separate separate equity programs: the OptionGrant Programs under which eligible persons may, at the discretion of the PlanAdministrator, be granted options to purchase shares of common stock and the StockIssuance Program under which eligible persons may, at the discretion of the PlanAdministrator, be issued shares of common stock directly, either through the immediatepurchase of such shares or as a bonus for services rendered to the Company (or any Parentor Subsidiary). 

NOTE 4 – NET LOSS PER SHARE

We compute net loss per share in accordance with SFAS No. 128"Earnings per Share" ("SFAS No. 128") and SEC Staff AccountingBulletin No. 98 ("SAB 98"). Under the provisions of SFAS No. 128 and SAB 98,basic net loss per share is computed by dividing the net loss available to commonstockholders for the period by the weighted average number of common shares outstandingduring the period. Diluted net loss per share is computed by dividing the net loss for theperiod by the number of common and common equivalent shares outstanding during the period.There were no common equivalent shares outstanding as of December 31, 2000.

NOTE 5 – AGREEMENT WITH RELATED PARTY

On September 10, 2000, the Company signed an agreement with CR CapitalServices, Inc. (CRCS), a related party. (The principals of CRCS are the Company’sstockholders.) The Agreement calls for CRCS to provide the following services, withoutreimbursement from the Company, until the Company enters into a business combinationtransaction as described in Note 1:

1. Preparation and filing of required documents with the Securities andExchange Commission, including the Form 10-SB registration statement, and the AnnualReport on Form 10-KSB, and Quarterly Reports on Form 10-QSB;

2. Location and review of potential target companies and thepreparation and filing of a Form 8-K reporting the transaction;

3. Payment of all professional and accounting fees, and corporate,organizational and other costs incurred by the Company.

As of December 31, 2000, CRCS had advanced the Company $4,857, which isrepresented in the account due to related party.

NOTE 6 – GOING CONCERN AND MANAGEMENT'S PLANS 

As reflected in the accompanying financial statements, during theperiod from the date of incorporation through December 31, 2001, the Company had norevenues and incurred a net loss of $6,355. In addition, the Company is dependent upon thewillingness and ability of CRCS to pay the ongoing expenses of the Company prior to abusiness combination transaction. These factors, as well as the uncertain conditions theCompany faces regarding its ability to successfully conclude a business combinationtransaction, creates substantial doubt about the Company's ability to continue as a goingconcern. However, there can be no assurance regarding any terms and conditions of abusiness combination transaction, if any. To date, the Company has been dependent upon thewillingness of its officers, directors and CRCS to provide services without any assuranceof cash or other compensation. The Company will continue to be dependent upon thewillingness of persons for services, until such time, if ever, that it generates apositive cash flow from operations by the successful conclusion of a business combinationtransaction. 

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE.

The Company has not changed accountants since its formation and there are nodisagreements with the findings of its accountants.
**PART III**
ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT.

Name
Age
Positions and Offices    Held
Thomas J. Craft, Jr.
35
President
Ivo Heiden
34
Vice President,    Treasurer
Richard Rubin
58
Secretary
Thomas J. Craft, Jr., Esq. has served as the Company’s president,a director, a controlling shareholder and a promoter of the Company since its organizationin August 2000. Mr. Craft is an attorney practicing law under the laws of the State ofFlorida. In addition to his positions with the Company, Mr. Craft is the president,corporate counsel, a director and controlling shareholder of CRCS. Mr. Craft also servesas the corporate secretary, corporate counsel and a director of American DiversifiedGroup, Inc., a public company with headquarters in Hickory, NC since March 1996. From July1994 to December 1997, Mr. Craft was also counsel, secretary and a director of PhoenixInternational Industries, Inc., a development stage public company located in West PalmBeach, FL. During the past five years, prior to his present positions with the Company,Mr. Craft was engaged in the private practice of law in West Palm Beach, FL. In addition,prior to joining the Company, Mr. Craft served as an Intern for United States Senator, BobGraham, Florida.

Richard Rubin has served as the Company’s corporate secretary, adirector, a controlling shareholder, and promoter of the Company since its organization.During the past five years, Mr. Rubin has been engaged in the business of providingcorporate securities consulting services to public companies. At present, in addition tohis positions with the Company, Mr. Rubin also serves as corporate secretary, a directorand a controlling shareholder of CRCS. Mr. Rubin has served as a corporate securitiesconsultant to American Diversified Group, Inc. since 1995, and has served in the samecapacity on behalf of Affordable Telecommunications Technology Corporation, a publiccompany with offices in Houston, TX since February 2000. Mr. Rubin has also providedcorporate securities services to Skintek Labs, Inc., a public company with offices inPlantation, FL since early 1999. 

Ivo Heiden has served as the Company’s vice-president, a director,a controlling shareholder, and promoter of the Company since its organization. At present,in addition to his positions with the Company, Mr. Heiden also serves as director and acontrolling shareholder of CRCS. Mr. Heiden graduated in Finance and InternationalManagement from the University of Applied Sciences of Berlin, Germany in 1997. Followinghis graduation he has worked as a Management Analyst for a privately held company in NewYork. Prior to his position with the Company, Mr. Heiden has not held any position withany other public company.

There are no agreements or understandings for the officers or directorsto resign at the request of another person and the above-named officer and director arenot acting on behalf of nor will act at the direction of any other person.

CURRENT BLANK CHECK COMPANIES

The Management of the Company is currently not involved with any otherreporting blank check companies, but considers to get involved in creating additionalreporting, non-operating companies similar to this one. 

CONFLICTS OF INTEREST

The Company's officers and directors have organized and may elect tofile registration statements under the Exchange Act on Form 10-SB/12g for additioncompanies of a similar nature and with a similar purpose as the Company. Consequently,there are potential inherent conflicts of interest in acting as an officer and director ofthe Company. In addition, insofar as the Management is engaged in other businessactivities, the Management may devote only a portion of his time to the Company's affairs.

A conflict may arise in the event that other blank check companies withwhich the Management is affiliated also actively seeks a target company. However, otherblank check companies may differ from the Company in certain items such as place ofincorporation, number of shares and shareholders, working capital, types of authorizedsecurities, or other items. It may be that a target company may be more suitable for ormay prefer a certain blank check company formed after the Company. In such case, aTransaction might be negotiated on behalf of the more suitable or preferred blank checkcompany regardless of date of formation. 

Our Management of Messrs. Craft, Heiden and Rubin are also theprincipal shareholder of CR Capital Services Inc., a corporate securities compliance andconsulting firm with offices located in New York, NY and West Palm Beach, FL. As such,demands may be placed on the time of the Management, which will detract from the amount oftime the Management is able to devote to the Company.Our Management intends to devote asmuch time to the activities of the Company as required. However, should such a conflictarise, there is no assurance that the Management would not attend to other matters priorto those of the Company. The Management estimates that the business plan of the Companycan be implemented by devoting an aggregated amount of time of approximately 10 to 15hours per month over the course of several months but there can be given no assurance tosuch figure.

The terms of Transaction may include such terms as the Managementremains as directors, officers and shareholders of the Company and/or the continuingcorporate securities or other related services of the Company being handled by CRCS. Termsof a Transaction may provide for a payment to our present shareholders and Management incash or other consideration for the purchase or retirement of all or part of the commonstock of the Company by a target company or payment to CRCS in cash or other considerationfor continued services to the Company in connection to or following a Transaction. TheManagement would directly benefit from such employment or payment. Such benefits mayinfluence the Management’s choice of a target company. However, the Management’sbeneficial and economic interest in other blank check companies with which the Managementmay become involved is identical. 

We will not enter into a Transaction, or acquire any assets of any kindfor our securities, in which management of the Company or any affiliates or associateshave any interest, direct or indirect.

There are no binding guidelines or procedures for resolving potentialconflicts of interest. Failure by management to resolve conflicts of interest in favor ofthe Company could result in liability of the Management to the Company. 

INVESTMENT COMPANY ACT OF 1940

Although we will be subject to regulation under the Act and theExchange Act, management believes that we will not be subject to regulation under theInvestment Company Act of 1940 insofar as we will not be engaged in the business ofinvesting or trading in securities. In the event we engage in Transactions which result inthe Company holding passive investment interests in a number of entities we could besubject to regulation under the Investment Company Act of 1940. In such event, we would berequired to register as an investment company and could be expected to incur significantregistration and compliance costs. We have obtained no formal determination from theSecurities and Exchange Commission as to the status of the Company under the InvestmentCompany Act of 1940. Any violation of such Act would subject the Company to materialadverse consequences.

Section 16(a) Beneficial Ownership Reporting Compliance.
Name of Officer/Director
Forms FiledThomas J. Craft, Jr.
Forms 3 and 5Ivo Heiden
Forms 3 and 5Richard Rubin
Forms 3 and 5
ITEM 10. EXECUTIVE COMPENSATION.

The Management does not receive any compensation for serving as theCompany’s officers or directors, and they have not received such compensation in thepast, are they accruing any compensation pursuant to any individual employment agreementswith the Company. However, the Management of the Company anticipates receiving benefits asshareholders of the Company in addition to the compensation and benefits they shallreceive as principals of CRCS, which has entered into a services agreement to performcorporate securities services for the Company both before and after the Transaction. Seethe discussion under "ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROLPERSONS-Conflicts of Interest" above.

No retirement, pension, profit sharing, stock option or insuranceprograms or other similar programs have been adopted by the Company for the benefit of theManagement.
          
Long Term Compensation      
Annual Compensation
Awards
Payouts  
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Name and Principal    Position
Year
Salary
Bonus 
Other Annual    Compensation
Restricted Stock Award 
Securities Underlying    Options/SAR 
LTIP Payouts 
All other compensation      
($)($)($)($)(#)($)($)
Thomas J. Craft, Jr.,    President
2001
0000000
Ivo Heiden, Vice    President
2001
0000000Richard Rubin, Secretary2001
0000000
During 2001, we paid no executive compensation, because we lacked thefinancial resources and because it is not the present intention of the Company to pay andcash or other executive compensation to its executive officers

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT.

The following table sets forth each person known by the Company to bethe beneficial owner of five percent or more of the Company's Common Stock, all directorsindividually and all directors and officers of the Company as a group. Except as noted,each person has sole voting and investment power with respect to the shares shown.
Name and Address of Beneficial    Owner
Amount of    Beneficial Ownership
Percentage of    Class (4)
Thomas J.    Craft, Jr. (1)
400,000 shares    of common stock
40%301 Clematis Street, Suite 3000,    West Palm Beach, FL 33401Richard Rubin (2)
400,000 shares    of common stock
40%730 Fifth Avenue, Suite 911, New    York, NY 10019Ivo Heiden (3)
200,000 shares    of common stock
20%730 Fifth Avenue, Suite 911, New    York, NY 10019
All Executive    Officers and Directors as a Group (3 People)
1,000,000 shares    of common stock
100%   (1) Mr. Thomas J. Craft, Jr. is also a    shareholder, director and officer of CRCS.(2) Richard Rubin is also a shareholder,    director and officer of CRCS.(3) Ivo Heiden is also a shareholder and    director of CRCS.(4) Based upon 1,000,000 shares of common stock    issued
ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.

The Company has issued a total of 1,000,000 shares of Common Stock tothe following control persons for a total of $1,000 in cash:

Name
Number of Total Shares
Consideration
Thomas J. Craft, Jr.
400,000
$400.00
Ivo Heiden
200,000
$200.00
Richard Rubin
400,000
$400.00
Mr. Thomas J. Craft, Jr. is    an officer, director and shareholder of the Company and of CRCS. With respect to the    issuance and sale of shares by the Company to Mr. Craft, the Company relied upon Section    4(2) of the Act.
Mr. Ivo Heiden is an    officer, director and shareholder of the Company and a director and shareholder of CRCS.    With respect to the issuance and sale of shares by the Company to Mr. Heiden, the Company    relied upon Section 4(2) of the Act.
Mr. Richard Rubin is and    officer, director, and shareholder of the Company and CRCS. With respect to the issuance    and sale of shares by the Company to Mr. Rubin, the Company relied upon Section 4(2) of    the Act.
It is the position of the Office of Small Business of the Securitiesand Exchange Commission (per No Action Letter, NASD Regulation, Inc., dated January 21,2000) that Rule 144 is not available for resale transactions involving securities sold bypromoters and affiliates of a blank check company, and their transferees, and anyone elsewho has been issued securities from a blank check company, and that securities issued by ablank check company to promoters and affiliates, and their transferees, can only be resoldthrough registration under the Act.

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(A) EXHIBITS

Index to Exhibits.
Exhibit No.DescriptionPage No3(i)By-laws (filed as Exhibit 3(i) to the    Company's Registration Statement on Form 10-SB/12g,  filed on January 26, 2001 and    incorporated herein by reference herein)*3(ii)Articles of Incorporation (filed as Exhibit    3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on January    26, 2001 and incorporated herein by reference herein)*4Specimen Stock Certificate (filed as Exhibit    3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on January    26, 2001 and incorporated herein by reference herein)*10 (i)Service Agreement with CR Capital Services,    Inc. (filed as Exhibit 10(i) to the Company's Registration Statement on Form    10-SB/12g,  filed on January 26, 2001 and incorporated herein by reference herein)*10 (ii)Lock-up Agreement (filed as Exhibit 10(ii) to    the Company's Registration Statement on Form 10-SB/12g,  filed on January 26, 2001    and incorporated herein by reference herein)*10 (ii)(a)Lock-up Agreement as amended and attached to    the Form 10-QSB for the period ended September 30, 2001.99 (ii)Chapter 607.0850 of the Florida Statutes    (filed as Exhibit to the Company's Registration Statement on Form 10-SB/12g, filed on    January 26, 2001and incorporated herein by reference herein)*23Consent of Accountants filed herewith* Incorporated by reference to the    Company's Form 10-SB/12g.
EXHIBIT 23 Consent of Accountants
Fifth Avenue Acquisition II Corp.301 Clematis Street, Suite 3000West Palm Beach, Fl 33401
March 7, 2002
Re: Consent to include audit report in Form 10-KSB

Gentlemen:

We consent to the inclusion of our Independent Auditor's Report dated March 7, 2002,covering the financial statements from inception through December 31, 2001, in the Form10-KSB, for Fifth Avenue Acquisition II Corp.

Yours truly,

 
Grassano Accounting, P.A./s/ N. Richard Grassano
(B) REPORTS ON FORM 8-K

During the year ended December 31, 2001, the Company did not file anyReports on Form 8-K.

SIGNATURES

Pursuant to the requirements of Section 12 of the Securities ExchangeAct of 1934, the registrant has duly caused this registration statement to be signed onits behalf by the undersigned, thereunto duly authorized.

 

Date: March 12, 2002
Fifth Avenue Acquisition II Corp.By: Thomas J. Craft, Jr., President/s/ Thomas J. Craft, Jr.********************************** |
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