EXHIBIT 10.30


                     San Benito Chiropractic Clinic, LLC

                             Financial Statement

                 For the twelve months ended December 31, 1999




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                     San Benito Chiropractic Clinic, LLC

                                    Index


                  * Opinion Letter

                  * Balance Sheet as of December 31, 1999

                  * Statement of Income and Expenses for the twelve months
                    ended December 31, 1999

                  * Statement of Cash flows

                  * Notes to Financial Statement



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                                          PMB 129
                                          110 West Sandy Lake Road-Ste 102
                                          Coppell, Texas (214) 448-5320



                          RON PANDOS & COMPANY, INC


             To the members of Acme San Benito Chiropractic Clinic, LLC
             1300 W Walnut Hill Lane, Suite 275
             Irving, Texas

             I have audited to accompanying balance sheet of Acme San Benito
             Chiropractic Clinic, LLC as of December 31, 1999 and the
             related statement of income and expenses and cash flows for
             the year then ended.  These financial statements are the
             responsibility of the management of Acme San Benito
             Chiropractic Clinic, LLC.  My responsibility is to express
             an opinion on the financial statements based on the audit.

             I conducted the audit in accordance with generally accepted
             auditing standards.  Those standards require that I plan and
             perform the audit to obtain reasonable assurance about whether
             the financial statements are free of material misstatement.  An
             audit includes examining, on a test basis, evidence supporting
             amounts and disclosures in the financial statement presentation.
             I believe that the audit provides a reasonable basis for my
             opinion.

             In my opinion, the financial statements referred to above,
             present, in all material respects, the financial position of
             Acme San Benito Chiropractic Clinic, LLC as of December 31, 1999
             and the results of operations and cash flows for the year then
             ended in conformity with generally accepted accounting
             principles.


             /s/ Ronald Pandos

             Ronald Pandos
             December 22, 2000



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<TABLE>

                   Acme San Benito Chiropractic Clinic, LLC
                                Balance Sheet
                           As of December 31, 1999


             <S>                                <C>            <C>
             Assets:
             Current Assets
               Cash                             $     3,207
               Accounts receivable                  935,580
               Allowance for doubtful accounts     (288,687)
                                                 ----------
             Total current assets                              $   650,101

             Fixed Asset (note 1)
               Equipment - clinic                    38,283
               Equipment - office                    16,870
               Furniture & fixtures                   1,234
               Leasehold improvements                19,258
               Accumulated depreciation             (58,729)
                                                 ----------
             Total fixed assets                                     16,916

             Other assets
               Deposits                               1,248
               Due from Morrison                     14,297
               Organizational cost                      210
               Accumulated amortization                (175)
                                                 ----------
                                                                    15,580
                                                                ----------
             Total assets                                      $   682,596
                                                                ==========
               Liabilities & Equity:
               Current liabilities
                 Accounts payable               $     4,437

               Long term liabilities
                 Note payable (note 7)               49,393
                                                 ----------
               Total liabilities                               $    53,829

             Equity
               Capital (note 6)                     501,289
               Current year net income              127,478
                                                 ----------
             Total Equity                                          628,767
                                                                ----------
             Total liabilities & equity                        $   682,596
                                                                ==========

             The notes are an integral part of this financial statement

</TABLE>
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<TABLE>

                   Acme San Benito Chiropractic Clinic, LLC
                       Statement of Income and Expenses
             For the twelve month period ended December 31, 1999



             <S>                                <C>            <C>
             Net Revenue
             Professional fees (note 2)                        $   614,672

             Cost of Services:
               Salaries & wages                     189,676
               Contract labor                           254
               Equipment rental                       2,674
               Supplies, clinic & x-ray              14,307
                                                 ----------
             Total cost of services                                206,912
                                                                ----------
             Gross Profit                                          407,760

             Operating Costs:
               Advertising                           65,887
               Amortization (note 1)                     42
               Bank service  charges                     62
               Contributions                            305
               Depreciation (note 1)                 11,746
               Dues & subscriptions                      26
               Insurance                              1,730
               Management fees                      151,000
               Office                                 1,228
               Professional fees                      3,718
               Rent                                  14,506
               Repairs & maintenance                  2,915
               Taxes & licenses                      18,468
               Telephone                              4,254
               Travel                                   478
               Utilities                              3,919
                                                 ----------
             Total operating costs                                 280,282
                                                                ----------
             Net Distributive Income
               to Members (note 5)                             $   127,478
                                                                ==========

             The notes are an integral part of this financial statement

</TABLE>
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<TABLE>

                   Acme San Benito Chiropractic Clinic, LLC
                            Statement of Cash Flow
                      January 1 through December 31, 1999

             <S>                                               <C>
             Operating activities
               Net Income                                      $   127,478
               Depreciation                                         11,746
               Amortization                                             42
               Accounts payable                                       (882)
               Accounts receivable (net)                           (82,180)
                                                                ----------
             Net cash provided by Operating activities              56,204

             Financing activities
               Equipment                                            (2,244)
               Note payable                                        (50,753)
                                                                ----------
             Net cash used by financing activities                 (52,997)
                                                                ----------

             Net cash increase for the period                        3,207

             Cash at beginning of period                                 -
                                                                ----------
             Cash at end of period                             $     3,207
                                                                ==========

             The notes are an integral part of this financial statement
</TABLE>
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                   Acme San Benito Chiropractic Clinic, LLC
                         Notes to Financial Statement
                     For the year ended December 31, 1999

          The notes are an integral part of this financial statement


        Note 1 - Significant accounting policies and procedures

             Acme  Corpus  Chiropractic  Clinic,  LLC  is a Limited Liability
        Corporation incorporated under the laws of the  State  of Texas.  The
        corporation began business  on  November 6, 1995  and  maintains  its
        accounting records using the accrual method of accounting.

             For  financial  statement  purposes,   the   Limited   Liability
        Corporation  uses  the  straight-line method of depreciation based on
        historical cost  and  an  estimate  of  the  life of each asset.  For
        income  tax  purposes,  the  Limited  Liability  Corporation uses  an
        accelerated  method  of  depreciation  in  accordance  with  Internal
        Revenue Service guidelines.

             The allowance for doubtful accounts is based on an aging  of the
        receivables and calculated on a percentage  of services  rendered  as
        determined by management of the Chiropractic Clinic.

             Since  the corporation  is  classified as  a  Limited  Liability
        Corporation  by  the  Internal  Service,  the  corporation  uses  the
        calendar year as the corporate year period of accounting.

        Note 2 - Use of estimates

             The  preparation  of  financial  statements  in  conformity with
        generally accepted accounting policies  requires management  to  make
        estimates  and  assumptions  that affect certain reported amounts and
        disclosures  Net  revenue  reported  is  services  rendered  less  an
        estimate  for  bad debts.   Accordingly, actual results  could differ
        from those estimates.

        Note 3 - Subsequent events

             The  Chiropractic  clinic  is  in the process of being sold to a
        third party corporation and is to be  classified  as  an  asset  sale
        whereby  the  seller  shall  sell,  transfer,  and  assign all right,
        title  and interest in  and to the assets free and clear of mortgage,
        security interest lien, charge,  claim,  or  other encumbrance of any
        nature except the assumed liabilities of the seller.
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        Note 4 - Income taxes

             The   corporation  is   classified   as  a   Limited   Liability
        Corporation by the  Internal Revenue Service and  all income or  loss
        of the corporation transfers to the individual income tax returns  of
        its members based on the percentage of ownership in the  corporation.
        For income tax purposes,  the Limited Liability Corporation used  the
        cash basis of accounting.  As of result of the classification by  the
        Internal Revenue Service, no  provision for income taxes is  reported
        on the financial statement.

        Note 5 - Members

             The sole member of the corporation  as  of  December 31, 1999 is
        David Voracek who currently resides in the State of Texas.

        Note 6 - Capital

             Capital consists of cash and/or equipment provided by David
        Voracek, the sole member of the corporation.

        Note 7 - Notes payable

             Notes payable consists of several demand notes as follows;

                  Mainstream Enterprises    $40,763
                  Other                       8,630
                                             ------
                                            $49,393