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

                                    FORM 10-K

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

     For the fiscal year ended December 31, 2008

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

     For the transition period from __________ to ____________

     Commission file number:  000-52171

                              Tropical PC, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

              Nevada                                          20-5220693
-------------------------------                           -------------------
(State or other jurisdiction of                           (I.R.S. Employer
incorporation or organization)                            Identification No.)

              3118 W. Parkwood Ave., #111, Webster, TX  77598
              ---------------------------------------------------
               (Address of principal executive offices)(Zip Code)
         Issuer's telephone number, including area code:  (281) 554-9560

    Securities registered pursuant to Section 12(b) of the Act: None
    Securities registered pursuant to Section 12(g) of the Act: Common Stock

Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act. [ ] Yes [X] No

Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act. [ ] Yes [X] No

Indicate by checkmark whether the issuer (1) filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 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.  Yes [X] No [ ]

Indicate by checkmark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not 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-K or any amendment to
this Form 10-K. [X]

Indicate by checkmark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company.
See the definitions of "large accelerated filer," "accelerated filer," and
"smaller reporting company" in Rule 12b-2 of the Exchange Act.

         [ ] Large accelerated filer      [ ] Accelerated filer
         [ ] Non-accelerated filer        [X] Smaller reporting company
         (Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act).
                                              Yes[X] No [ ]

State the aggregate market value of the voting and non-voting common equity
held by non-affiliates computed by reference to the price at which the common
equity was last sold, or the average bid and asked price of such common
equity, as of the last business day of the registrant's most recently
completed second fiscal quarter:

The aggregate market value of the Company's common shares of voting stock held
by non-affiliates of the Company at April 10, 2009, computed by reference to
a public offering that closed on December 31, 2004 was $10,500.

Indicate the number of shares outstanding of each of the registrant's classes
of common stock, as of the latest practicable date:

As of April 10, 2009, the registrant's outstanding common stock consisted
of 25,210,000 shares, $0.001 Par Value.  Authorized - 75,000,000 common
voting shares.


DOCUMENTS INCORPORATED BY REFERENCE:

None.

Transitional Small Business Disclosure Format: Yes [ ] No [X]

<PAGE>



                                      INDEX


         Title                                                             Page

ITEM 1.  BUSINESS                                                            5

ITEM 2.  PROPERTIES                                                         19

ITEM 3.  LEGAL PROCEEDINGS                                                  20

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS                20

ITEM 5.  MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS           21

ITEM 7.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF                            22
         FINANCIAL CONDITION AND RESULTS OF OPERATIONS

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA                        26

ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON                   27
         ACCOUNTING AND FINANCIAL DISCLOSURE

ITEM 9A. CONTROLS AND PROCEDURES                                            27

ITEM 10. DIRECTOR, EXECUTIVE OFFICER AND CORPORATE GOVERNANCE               30

ITEM 11. EXECUTIVE COMPENSATION                                             34

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS,                   36
         MANAGEMENT AND RELATED STOCKHOLDER MATTERS

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS                     37
         AND DIRECTOR INDEPENDENCE

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES                             38

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES                            39


                                        2
<PAGE>


                            FORWARD-LOOKING STATEMENTS

This document contains "forward-looking statements" within the meaning of
the Private Securities Litigation Reform Act of 1995. All statements other
than statements of historical fact are "forward-looking statements" for
purposes of federal and state securities laws, including, but not limited to,
any projections of earnings, revenue or other financial items; any statements
of the plans, strategies and objections of management for future operations;
any statements concerning proposed new services or developments; any
statements regarding future economic conditions or performance; any statements
or belief; and any statements of assumptions underlying any of the foregoing.

Forward-looking statements may include the words "may", "could", "estimate",
"intend", "continue", "believe", "expect" or "anticipate" or other similar
words. These forward-looking statements present our estimates and assumptions
only as of the date of this report. Accordingly, readers are cautioned not to
place undue reliance on forward-looking statements, which speak only as of the
dates on which they are made. We do not undertake to update forward-looking
statements to reflect the impact of circumstances or events that arise after
the dates they are made.  You should, however, consult further disclosures we
make in future filings of our Annual Report on Form 10-K, Quarterly Reports on
Form 10-Q and Current Reports on Form 8-K.

Although we believe that the expectations reflected in any of our forward-
looking statements are reasonable, actual results could differ materially from
those projected or assumed in any of our forward-looking statements. Our future
financial condition and results of operations, as well as any forward-looking
statements, are subject to change and inherent risks and uncertainties. The
factors impacting these risks and uncertainties include, but are not limited
to:

o  inability to raise additional financing for working capital and product
   development;

o  inability to find customers for its yacht cruises;

o  deterioration in general or regional economic, market and political
   conditions;

o  the fact that our accounting policies and methods are fundamental to how we
   report our financial condition and results of operations, and they may
   require management to make estimates about matters that are inherently
   uncertain;

o  adverse state or federal legislation or regulation that increases the costs
   of compliance, or adverse findings by a regulator with respect to existing
   operations;

o  changes in U.S. GAAP or in the legal, regulatory and legislative
   environments in the markets in which we operate;


                                        3
<PAGE>


o  inability to efficiently manage our operations;

o  inability to achieve future operating results;

o  our ability to recruit and hire key employees;

o  the inability of management to effectively implement our strategies and
   business plans; and

o  the other risks and uncertainties detailed in this report.

In this form 10-K references to "Tropical PC, Inc.", "the Company", "we",
"us", and "our" refer to Tropical PC, Inc..

                              AVAILABLE INFORMATION

We file annual, quarterly and special reports and other information with the
SEC.  You can read these SEC filings and reports over the Internet at the SEC's
website at www.sec.gov.  You can also obtain copies of the documents at
prescribed rates by writing to the Public Reference Section of the SEC at 100 F
Street, NE, Washington, DC 20549 on official business days between the hours of
10:00 am and 3:00 pm.  Please call the SEC at (800) SEC-0330 for further
information on the operations of the public reference facilities.  We will
provide a copy of our annual report to security holders, including audited
financial statements, at no charge upon receipt to of a written request to us
at Tropical PC, Inc., 3118 W. Parkwood Ave., #111, Webster, TX  77598.


                                        4
<PAGE>


                                     PART I

ITEM 1.  BUSINESS

History and Organization
------------------------

Tropical PC, Inc. ("Tropical" or "the Company") was incorporated under the laws
of the State of Nevada on September 22, 2004 , under the name Tropical PC, Inc.

On October 31, 2006, Tropical PC, Inc., a Nevada corporation and DEZ,
Inc., ("DEZ") a Nevada corporation entered into an Acquisition Agreement and
Plan of Merger (the "Merger Agreement") whereby Tropical acquired all the
outstanding shares of common stock of DEZ from its sole stockholder in an
exchange for $5,000 cash in a transaction where Tropical is the successor
corporation.  The Merger was approved by the unanimous consent of the
Board of Directors of Tropical on October 30, 2006.

Pursuant to Rule 12g-3(g) of the General Rules and Regulations of the
Securities and Exchange Commission, Tropical is the successor issuer to DEZ for
reporting purposes under the Securities Exchange Act of 1934, as amended (the
"Act").  The purpose of this transaction was for Tropical to succeed to the
registration status of DEZ under the Exchange Act pursuant to Rule 12g-3.
DEZ, a reporting company was not engaged in any business.  DEZ was
incorporated for the purpose of becoming a fully reporting company and
subsequently finding a merger candidate.

On December 8, 2008, Grand Horizons Excursions, a Nevada corporation and
subsidiary of Tropical PC, Inc. entered into a related party Capital Lease
Agreement, whereby Grand Horizons Excursions acquired a yacht from Mr.
David D. Selmon in exchange for 25,000,000 restricted shares of the
Registrant's common stock.  The Board of Director approved the Capital Lease
arrangement on October 1, 2008; however, the lease agreement was not finalized
until December 8, 2008.


Our Business
------------

From inception through October, 2008, Tropical PC was pursuing its business
plan.  Pest control workers treat residential and commercial properties with
chemicals and mechanical traps to get rid of rodents, insects, and other
common pests.  They make periodic visits to their clients' properties to make
sure they remain pest-free.  They may also control diseases and pests that
attack lawns, shrubs, and other outdoor vegetation.  The Company's prospective
customers and marketing targets included new and pre-owned homebuyers.

With the acquisition of the yacht by our subsidiary, our business focus has
shifted, and we are now a provider of yacht services in the Gulf of Mexico.


                                       5
<PAGE>


Yachting offers a broad range of services to suit vacationing customers of
many ages, backgrounds and interests.  We offer contemporary, and premium
yachting experiences.  The contemporary experience typically includes
cruises that last one days or less, have a more casual ambiance and are less
expensive than premium cruises.  The premium experience typically includes
cruises that last from two to seven days.  Premium cruises emphasize quality,
comfort, style and more destination-focused itineraries and the average
pricing on these cruises is typically higher than contemporary cruises.
There generally is significant overlap and competition among all yachting
providers.


Marketing Strategy
------------------

We are a customer service-driven company.  We believe that we have established
satisfactory support systems for our clients to book a cruise on our yacht.

Currently, we sell our services mainly through word of month.  We are looking
at expanding the marketing of our services through a wide variety of
marketing techniques, including websites, seminars and videos, to familiarize
prospective customers with our yachting services.

Our investment in customer service has been focused on the development of
systems and specific cruise destinations on the Gulf of Mexico.  We have
improved our systems by developing greater contact and interactivity with
our customer base.

We plan to pursue comprehensive marketing campaigns to market our yachting
services to vacationers, and business people.  To stimulate demand, we also
plan to offer more home port locations, which enable certain guests to lower
the price of their cruise vacation by substantially reducing or eliminating
the cost of air travel to and from the port.


Seasonality
-----------

Our revenues from the sale of yachting services are seasonal.  Historically,
demand for yachting has been greatest during the second and third fiscal
quarters, which includes the summer months.  This higher demand will results
in higher revenues during the better weather seasons.  The seasonality of our
results is also increased due to our yacht being taken out of service for
maintenance, which we typically schedule during non-peak demand periods.



                                        6
<PAGE>


Competition
-----------

We compete with land-based vacation alternatives throughout Texas,
including, among others, hotels, resorts, theme parks, vacation ownership
properties located near the Gulf of Mexico and numerous other vacation
choices on the Gulf of Mexico.

There are many other yachts based in the Gulf of Mexico which competes for
our customers.  Most of our competitors are significantly larger than we are,
have been in business much longer than we have, and have significantly more
resources at their disposal.


Tropical PC, Inc.'s Funding Requirements
----------------------------------------

Future funding could result in potentially dilutive issuances of equity
securities, the incurrence of debt, contingent liabilities and/or
amortization expenses related to goodwill and other intangible assets, which
could materially adversely affect the Company's business, results of
operations and financial condition.  Any future acquisitions of other
businesses, technologies, services or product(s) might require the Company to
obtain additional equity or debt financing, which might not be available on
terms favorable to the Company, or at all, and such financing, if available,
might be dilutive.


Patent, Trademark, License and Franchise Restrictions and Contractual
Obligations and Concessions
---------------------------------------------------------------------

We have no current plans for any registrations such as patents, trademarks,
copyrights, franchises, concessions, royalty agreements or labor contracts.
We will assess the need for any copyright, trademark or patent applications
on an ongoing basis.


Research and Development Activities and Costs
---------------------------------------------

Tropical PC, Inc. did not incur any research and development costs for the
years ended December 31, 2008 and 2007, and has no plans to undertake any
research and development activities during the next year of operations.



                                        7
<PAGE>


Government Regulations
----------------------

We are regulated by various international, national, state and local laws,
regulations and treaties in force in the jurisdictions in which our yacht
operates.  We are subject periodic inspections to verify compliance with
these maritime regulations as discussed more fully below.

Specifically, the International Maritime Organization, sometimes referred
to as the "IMO", which operates under the auspices of the United Nations, has
adopted safety standards as part of the International Convention for Safety of
Life at Sea, sometimes referred to as SOLAS, which is applicable to all of our
yacht.  Among other things, SOLAS establishes requirements for vessel design,
structural features, materials, construction, life saving equipment, safe
management and operation and security in order to help ensure passenger and
crew safety and security. The SOLAS requirements are revised from time to
time, with the most recent modifications being phased-in through 2010.

In 1993, SOLAS was amended to incorporate the International Safety
Management Code, referred to as the "ISM Code."  The ISM Code provides an
international standard for the safe management and operation of ships and for
pollution prevention. The ISM Code is mandatory for passenger vessel operators.
We have obtained the required certificates demonstrating compliance with the
the national authorities.

The most important convention regulating and preventing marine pollution
by ships is the IMO International Convention for the Prevention of Pollution
from Ships ("MARPOL"), as amended.  This convention applies to our yacht
and covers accidental and operational oil pollution as well as pollution by
various items including, but not limited to, sewage, garbage and air emissions.

Our yacht is subject to a program of periodic inspection by classification
societies who conduct annual, intermediate, dry-docking and class
renewal surveys.  Classification societies conduct these surveys not only to
ensure that our yacht is in compliance with international conventions, but
also to verify that our yacht has been maintained in accordance with the rules
of the society and that recommended repairs have been satisfactorily completed.

Our yacht is subject to inspection by the U.S. Coast Guard for compliance
with SOLAS, by the U.S. Public Health Service for sanitary standards, and by
other agencies such as U.S. Customs and Border Protection, with regard to
customs and immigration.



                                        8
<PAGE>


Finally, our yacht is also subject to various security requirements,
primarily including the International Ship and Port Facility Security Code
("ISPS Code"), which is part of SOLAS.  Among other things, the ISPS Code
requires vessel owners to implement security measures, conduct vessel security
assessments, and develop security plans. Under these requirements, we have
prepared and submitted security plans for all our ships to their respective
country of registry, and International Ship Security Certificates have been
issued demonstrating compliance with the ISPS Code.  For yacths that are
registered in the U.S. or have operations located in the U.S. the Maritime
Transportation Security Act of 2002 ("MTSA") is the governing regulation.  The
MTSA establishes Area Maritime Security requirements for geographic port areas
that provide authority for the U.S. Coast Guard to implement operational and
physical security measures on a port area basis that could affect our operation
in those areas.

We believe that health, environmental, safety and security issues will
continue to be an area of focus by relevant government authorities in the
U.S. Resulting legislation or regulations, or changes in existing legislation
or regulations, could impact our operations and would likely subject us to
increasing compliance costs in the future.


Compliance With Environmental Laws
----------------------------------

We are subject to various international, national, state and local
environmental protection and health and safety laws, regulations and treaties
that govern, among other things, air emissions, employee health and safety,
waste discharge, water management and disposal, and storage, handling, use and
disposal of hazardous substances, such as chemicals, solvents, paints and
asbestos.

In particular, in the U.S., the Act to Prevent Pollution from Ships,
implementing the MARPOL convention, provides for severe civil and criminal
penalties related to ship-generated pollution for incidents in U.S. waters
within three nautical miles and in some cases in the 200-mile exclusive
economic zone.

Furthermore, in the U.S., the Oil Pollution Act of 1990 (the "OPA")
provides for strict liability for water pollution, such as oil pollution or
threatened oil pollution incidents in the 200-mile exclusive economic zone of
the U.S., subject to monetary limits.  These monetary limits do not apply,
however, where the discharge is proximately caused by the gross negligence or
willful misconduct or the violation of an applicable safety, construction, or
operating regulation by a responsible party; or the responsible party fails or
refuses to: report the incident as required by law, provide all reasonable
cooperation and assistance in connection with removal operations, or without
sufficient cause, comply with an order issued by the federal on-scene
coordinator.


                                        9
<PAGE>


Pursuant to the OPA, in order for us to operate in U.S. waters, we
are also required to obtain Certificates of Financial Responsibility from the
U.S. Coast Guard for each of our ships operating therein.  These certificates
demonstrate our ability to meet removal costs and damages related to water
pollution, such as for an oil spill or a release of a hazardous substance, up
to our yacht's statutory liability limit.

In addition, most U.S. states that border a navigable waterways or
seacoasts have enacted environmental pollution laws that impose strict
liability on a person for removal costs and damages resulting from a
discharge of oil or a release of a hazardous substance.  These laws may be
more stringent than U.S. federal law and in some cases have no statutory
limits of liability.

If we violate or fail to comply with environmental laws, regulations or
treaties, we could be fined or otherwise sanctioned by regulators.  We believe
that we have taken the necessary steps to comply with environmental laws and
regulations.


Employees
---------

We have no full time employees at this time.  All functions including
development, strategy, negotiations and clerical work is being provided by
our officers of the Company on a voluntary basis, without compensation.


Item 1A. Risk Factors.

You should consider carefully the specific risk factors set forth below
and other information contained or incorporated by reference in this joint
Annual Report on Form 10-K, as these are important factors, among others, that
could cause our actual results to differ from our expected or historical
results.  You should note that the risks described below are not the only risks
we face.  The risks listed below are only those risks relating to our
operations that we consider material.  There may be additional risks, that we
currently consider not to be material, or which we are not currently aware of,
that could have an adverse effect on our future results.  Some of the
statements in Annual Report on Form 10-K are "forward-looking statements." For
a discussion of those statements and of other factors to consider see the
"Cautionary Note Concerning Factors That May Affect Future Results" section
below.



                                       10
<PAGE>


                      Risk Factors Relating to Our Company
                      ------------------------------------


1.  SINCE WE ARE A DEVELOPMENT COMPANY, THERE ARE NO ASSURANCES THAT OUR
BUSINESS PLAN WILL EVER BE SUCCESSFUL.

Our company was incorporated on September 22, 2004.  Since inception, we have
realized $48,071 in revenues and lost $(26,658).  We have no solid operating
history upon which an evaluation of our future prospects can be made.  Based
upon current plans, we expect to incur operating losses in future periods as
we incur significant expenses associated with the initial startup of our
business.  Further, there are no assurances that we will be successful in
realizing added revenues or in achieving or sustaining positive cash flows.
Any such failure could result in the possible closure of our business or
force us to seek additional capital through loans or additional sales of our
equity securities to continue business operations, which would dilute the
value of any shares you purchase in this distribution.


2.  IF OUR BUSINESS PLAN IS NOT SUCCESSFUL, WE MAY NOT BE ABLE TO CONTINUE
OPERATIONS AS A GOING CONCERN AND OUR STOCKHOLDERS MAY LOSE THEIR ENTIRE
INVESTMENT IN US.

As discussed in the Notes to Financial Statements included in this
registration statement, at December 31, 2008 we had $24,850 in cash and cash
equivalents, prepaid expense of $9,874, and current liabilities of $90,018.
In addition, we had a net loss of approximately $(26,658) for the period from
September 22, 2004 (inception) to December 31, 2008.

These factors raise substantial doubt that we will be able to continue
operations as a going concern, and our independent auditors included an
explanatory paragraph regarding this uncertainty in their report on our
financial statements for the period September 22, 2004 (inception) to December
31, 2008.  Our ability to continue as a going concern is dependent upon our
generating cash flow sufficient to fund operations and reducing operating
expenses.  Our business plans may not be successful in addressing these
issues.  If we cannot continue as a going concern, our stockholders may lose
their entire investment in us.  (See Financial Footnote 3.)







                                        11
<PAGE>


3.  WE EXPECT LOSSES IN THE FUTURE BECAUSE WE HAVE GENERATED NO REVENUE.

Since our inception, we have generated $48,071 in revenues, we expect losses
over the next eighteen (18) to twenty-four (24) months.  We cannot guarantee
that we will ever be successful in generating sufficient revenues to cover our
expenses.  We recognize that if we are unable to sufficient revenues, we will
not be able to earn profits or continue operations as a going concern.  There
is no history upon which to base any assumption as to the likelihood that we
will prove successful, and we can provide investors with no assurance that we
will generate any operating revenues or ever achieve profitable operations.


4.  TROPICAL PC MAY NOT BE ABLE TO RAISE SUFFICIENT CAPITAL OR GENERATE
ADEQUATE REVENUE TO MEET ITS OBLIGATIONS AND FUND ITS OPERATING EXPENSES.

Failure to raise adequate capital and generate adequate sales revenues to meet
Tropical PC's obligations and develop and sustain its operations could result
in  reducing or ceasing Tropical PC's operations.  Additionally, even if
Tropical PC does raise sufficient capital and generate revenues to support its
operating expenses, there can be no assurances that the revenue will be
sufficient to enable Tropical PC to develop business to a level where it will
generate profits and cash flows from operations.  These matters raise
substantial doubt about Tropical PC's ability to continue as a going concern.


5.  SINCE PRESIDENT WORKS FOR US PART TIME, HIS OTHER ACTIVITIES COULD SLOW
DOWN OUR OPERATIONS.

David D. Selmon, our principal officer, does not work for us exclusively and
does not devote all of his time to our operations.  Therefore, it is possible
that a conflict of interest with regard to his time may arise based on his
employment in other activities.  His other activities will prevent him from
devoting full-time to our operations which could slow our operations and may
reduce our financial results because of the slow down in operations.

We have not formulated a plan to resolve any possible conflict of interest
with her other business activities.  Mr. Selmon intends to limit his role in
his other business activities and devote more of his time to Tropical PC, Inc.
after we attain a sufficient level of revenue and are able to provide
sufficient officers' salaries per our business plan.  In the event he is
unable to fulfill any aspect of his duties to the company we may experience a
shortfall or complete lack of sales resulting in little or no profits and
eventual closure of the business.



                                        12
<PAGE>


6. TROPICAL PC MAY NOT BE ABLE TO COMPETE WITH LARGER YACHT PROVIDES, THE
MAJORITY OF WHOM HAVE GREATER RESOURCES AND EXPERIENCE THAN TROPICAL PC DOES.

Many of the Company's competitors are significantly larger and have
substantially greater financial, marketing, larger yachts and other resources
and have achieved better recognition for their yachting services than our
Company.  There is no assurance that we will be able to compete successfully
against present or future competitors or that competitive pressures faced by
the Company will not have a material
adverse effect on the Company.


7.  WE MAY NOT BE ABLE TO FIND SUITABLE EMPLOYEES.

The Company currently relies heavily upon the services and expertise of our
officers and director.  In order to implement the aggressive business
plan of the Company, management recognizes that additional clerical staff
will be required.  Our officers are the only employed personnel at the
outset of operations.  Our officers can manage the office functions and
bookkeeping services until the Company can generate enough revenues to hire
additional staff.

No assurances can be given that the Company will be able to find suitable
employees that can support the above needs of the Company or that these
employees can be hired on terms favorable to the Company.

8.  WE MAY NOT BE ABLE TO RAISE SUFFICIENT CAPITAL OR GENERATE ADEQUATE
REVENUE TO MEET OUR OBLIGATIONS AND FUND OUR OPERATING EXPENSES.

Failure to raise adequate capital and generate adequate sales revenues to
meet our obligations and develop and sustain our operations could result in
reducing or ceasing our operations.  Additionally, even if we do raise
sufficient capital and generate revenues to support our operating expenses,
there can be no assurances that the revenue will be sufficient to enable us
to develop business to a level where it will generate profits and cash flows
from operations.  These matters raise substantial doubt about our ability to
continue as a going concern.  Our independent auditors currently included an
explanatory paragraph in their report on our financial statements regarding
concerns about our ability to continue as a going concern.



                                        13
<PAGE>


9.  THE CONTINUED AVAILABILITY OF ATTRACTIVE DESTINATIONS FOR OUR YACHT
CRUISES COULD REDUCE OUR NET REVENUE YIELDS AND NET INCOME.

We believe that attractive destinations, including ports that are not overly
congested with tourists, are major reasons why our guests choose a yacht
cruise versus an alternative vacation option.  The availability of ports,
including the specific port facility at which our guests will embark and
disembark, is affected by a number of factors including, but not limited to,
security concerns, unusual weather patterns and natural disasters, financial
limitations on port development.   The inability to continue to maintain,
rebuild and increase our destinations or ports of call could adversely affect
our net revenue yields and net income.


10.  NEW REGULATIONS OF HEALTH, SAFETY, SECURITY AND OTHER REGULATORY ISSUES
COULD INCREASE OUR OPERATING COSTS OR NEGATIVELY EFFECT OUR BOOKINGS AND
FUTURE NET REVENUE YIELDS AND ADVERSELY AFFECT NET INCOME.

We are subject to various international, national, state and local health,
safety and security laws, regulations and treaties. See "Governmental
Regulations" for a detailed discussion of these regulatory issues.

We believe that health, safety, security and other regulatory issues will
continue to be areas of focus by relevant government authorities in the U.S.,
Europe and elsewhere. Resulting legislation or regulations, or changes in
existing legislation or regulations, could impact our operations and would
likely subject us to increasing compliance costs in the future.


11.  WE ARE SUBJECT TO MANY ECONOMIC AND POLITICAL FACTORS, INCLUDING CHANGES
IN AND COMPLIANCE WITH NUMEROUS RULES AND REGULATIONS THAT ARE BEYOND OUR
CONTROL, WHICH COULD RESULT IN INCREASES IN OUR OPERATING, FINANCING AND TAX
COSTS AND COULD HARM FUTURE SALES AND PROFITABILITY.

Some of our operating costs, including fuel, food, insurance, payroll and
security costs, are subject to increases because of market forces, economic or
political instability or decisions beyond our control. In addition, interest
rates, currency fluctuations and our ability to obtain debt or equity financing
are dependent on many economic and political factors. Actions by U.S. and
non-U.S. taxing jurisdictions could also cause an increase in our costs.





                                       14
<PAGE>


12.  ACCIDENTS, UNUSUAL WEATHER CONDITIONS OR NATURAL DISASTERS AND OTHER
INCIDENTS AFFECTING THE HEALTH, SAFETY, SECURITY AND VACATION SATISFACTION OF
PASSENGERS COULD HAVE AN ADVERSE AFFECT ON OUR SALES AND PROFITABILITY.

The operation of a yacht involves the risk of accidents, including those
caused by the improper operation of our yacht, passenger and crew illnesses
such as the spread of contagious diseases, mechanical failures, fires,
collisions and other incidents at sea or while in port, which may bring into
question passenger safety, health, security and vacation satisfaction, and
thereby adversely effect future industry performance, sales and profitability.
In addition, our cruises and port facilities may be impacted by unusual
weather patterns or natural disasters, such as hurricanes and earthquakes.
It is possible that we could be forced to alter itineraries or cancel a
cruise or a series of cruises due to these or other factors, which would have
an adverse affect on sales and profitability.


13.  OUR OFFICER/DIRECTOR OWNS A CONTROLLING INTEREST IN OUR VOTING STOCK
AND INVESTORS WILL NOT HAVE ANY VOICE IN OUR MANAGEMENT, WHICH COULD RESULT
IN DECISIONS ADVERSE TO OUR GENERAL SHAREHOLDERS.

Our officer/director is our principal stockholder, he beneficially owns
approximately or has the right to vote approximately 99% of our outstanding
common stock.  As a result, this major shareholder will have the ability to
control substantially all matters submitted to our stockholders for approval
including:

a) election of our board of directors;

b) removal of any of our directors;

c) amendment of our Articles of Incorporation or bylaws; and

d) adoption of measures that could delay or prevent a change in control or
   impede a merger, takeover or other business combination involving us.

As a result of their ownership and positions, these two individuals have the
ability to influence all matters requiring shareholder approval, including
the election of directors and approval of significant corporate transactions.
In addition, the future prospect of sales of significant amounts of shares
held by our director and executive officer could affect the market price of
our common stock if the marketplace does not orderly adjust to the increase
in shares in the market and the value of your investment in the company may
decrease. Management's stock ownership may discourage a potential acquirer
from making a tender offer or otherwise attempting to obtain control of us,
which in turn could reduce our stock price or prevent our stockholders from
realizing a premium over our stock price.


                                       15
<PAGE>


14.  IN THE FUTURE, WE WILL INCUR INCREMENTAL COSTS AS A RESULT OF OPERATING
AS A FULLY REPORTING COMPANY, AND OUR MANAGEMENT WILL BE REQUIRED TO DEVOTE
SUBSTANTIAL TIME TO NEW COMPLIANCE INITIATIVES.

As a fully reporting company with the SEC, we will incur legal, accounting and
other expenses.  Moreover, the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley
Act"), as well as new rules subsequently implemented by the SEC, have imposed
various new requirements on public companies, including requiring changes in
corporate governance practices.  Our management will need to devote a
substantial amount of time to these new compliance initiatives.  Moreover,
these rules and regulations will increase our legal and financial compliance
costs and will make some activities more time-consuming and costly.  We expect
to incur approximately $10,000 of incremental operating expenses in 2009.

The Sarbanes-Oxley Act also requires, among other things, that we maintain
effective internal controls for financial reporting and disclosure controls and
procedures.  In particular, we must perform system and process evaluation and
testing of our internal controls over financial reporting to allow management
and our independent registered public accounting firm to report on the
effectiveness of our internal controls over financial reporting, as required
by Section 404 of the Sarbanes-Oxley Act.  Our testing, or the subsequent
testing by our independent registered public accounting firm, may reveal
deficiencies in our internal controls over financial reporting that are
deemed to be material weaknesses.  Our compliance with Section 404 will
require that we incur substantial accounting expense and expend significant
management efforts.  Moreover, if we are not able to comply with the
requirements of Section 404 in a timely manner, or if we or our independent
registered public accounting firm identifies deficiencies in our internal
controls over financial reporting that are deemed to be material weaknesses,
the market price of our stock could decline, and we could be subject to
sanctions or investigations by the SEC or other regulatory authorities, which
would require additional financial and management resources.



                                       16
<PAGE>




                     RISKS RELATING TO OUR COMMON SHARES
                     -----------------------------------

15.  WE MAY, IN THE FUTURE, ISSUE ADDITIONAL COMMON SHARES, WHICH WOULD REDUCE
INVESTORS' PERCENT OF OWNERSHIP AND MAY DILUTE OUR SHARE VALUE.

Our Articles of Incorporation authorize the issuance of 75,000,000 shares of
common stock.  The future issuance of common stock may result in substantial
dilution in the percentage of our common stock held by our then existing
shareholders.  We may value any common stock issued in the future on an
arbitrary basis.  The issuance of common stock for future services or
acquisitions or other corporate actions may have the effect of diluting the
value of the shares held by our investors, and might have an adverse effect
on any trading market for our common stock.


16.  OUR COMMON SHARES ARE SUBJECT TO THE "PENNY STOCK" RULES OF THE SEC AND
THE TRADING MARKET IN OUR SECURITIES IS LIMITED, WHICH MAKES TRANSACTIONS IN
OUR STOCK CUMBERSOME AND MAY REDUCE THE VALUE OF AN INVESTMENT IN OUR STOCK.

The Securities and Exchange Commission has adopted Rule 15g-9 which
establishes the definition of a "penny stock," for the purposes relevant to
us, as any equity security that has a market price of less than $5.00 per
share or with an exercise price of less than $5.00 per share, subject to
certain exceptions.

For any transaction involving a penny stock, unless exempt, the rules
require: (a) that a broker or dealer approve a person's account for
transactions in penny stocks; and (b) 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: (a) obtain financial information and investment
experience objectives of the person; and (b) make a reasonable determination
that the transactions in penny stocks are suitable for that person and the
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 prescribed by the Commission relating to the
penny stock market, which, in highlight form: (a) sets forth the basis on
which the broker or dealer made the suitability determination; and (b) that
the broker or dealer received a signed, written agreement from the investor
prior to the transaction. Generally, brokers may be less willing to execute
transactions in securities subject to the "penny stock" rules. This may make
it more difficult for investors to dispose of our Common shares and cause a
decline in the market value of our stock.



                                       17
<PAGE>


Disclosure also has to be made about the risks of investing in penny stocks
in both public offerings and in secondary trading and about the 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 price information for the penny
stock held in the account and information on the limited market in
penny stocks.


17. THERE IS NO CURRENT TRADING MARKET FOR TROPICAL PC'S SECURITIES AND IF A
TRADING MARKET DOES NOT DEVELOP, PURCHASERS OF TROPICAL PC'S SECURITIES MAY
HAVE DIFFICULTY SELLING THEIR SHARES.

There is currently no established public trading market for Tropical PC's
securities and an active trading market in Tropical PC's securities may not
develop or, if developed, may not be sustained.


18.  BECAUSE WE DO NOT INTEND TO PAY ANY CASH DIVIDENDS ON OUR COMMON STOCK,
OUR STOCKHOLDERS WILL NOT BE ABLE TO RECEIVE A RETURN ON THEIR SHARES UNLESS
THEY SELL THEM.

We intend to retain any future earnings to finance the development and
expansion of our business.  We do not anticipate paying any cash dividends on
our common stock in the foreseeable future. Unless we pay dividends, our
stockholders will not be able to receive a return on their shares unless they
sell them.  There is no assurance that stockholders will be able to sell
shares when desired.


      Cautionary Note Concerning Factors That May Affect Future Results

Some of the statements contained in this Annual Report on Form 10-K
are "forward-looking statements" that involve risks, uncertainties and
assumptions with respect to us, including some statements concerning future
results, outlook, plans, goals and other events which have not yet occurred.
These statements are intended to qualify for the safe harbors from liability
provided by Section 27A of the Securities Act of 1933 and Section 21E of the
Securities Exchange Act of 1934. We have tried, wherever possible, to identify
these statements by using words like "will," "may," "believes," "expects,"
"anticipates," "forecast," "future," "intends," "plans," and "estimates" and
for similar expressions.

Because forward-looking statements involve risks and uncertainties, there
are many factors that could cause our actual results, performance or
achievements to differ materially from those expressed or implied in this joint
Annual Report on Form 10-K. Forward-looking statements include those statements
which may impact the forecasting of our earnings per share, net revenue yields,
booking levels, pricing, occupancy, operating, financing and/or tax costs, fuel
costs, cost per available lower berth day, estimates of ship depreciable lives
and/or residual values, outlook or business prospects.


                                        18
<PAGE>

Forward-looking statements should not be relied upon as a prediction of
actual results. Subject to any continuing obligations under applicable law or
any relevant listing rules, we expressly disclaim any obligation to
disseminate, after the date of this Annual Report on Form 10-K, any updates or
revisions to any such forward-looking statements to reflect any change in
expectations or events, conditions or circumstances on which any such
statements are based.

Item 1B. Unresolved Staff Comments.

Not applicable.

Item 2. Properties.

Our offices are currently located at 3118 W. Parkwood Ave., #111, Webster, TX
77598.  Our telephone number is (281) 554-9560.  This space consists
of a unit within a larger building that is also used by unrelated businesses.
Management believes that its current facilities are adequate for its needs
through the next twelve months, and that, should it be needed, suitable
additional space will be available to accommodate expansion of the Company's
operations on commercially reasonable terms, although there can be no
assurance in this regard.  Our officer will not seek reimbursement for past
office expenses.




                                       19
<PAGE>


Item 3. Legal Proceedings.

From time to time, we may become involved in various lawsuits and legal
proceedings, which arise in the ordinary course of business.  However,
litigation is subject to inherent uncertainties, and an adverse result in
these or other matters may arise from time to time that may harm our
business.

We are not presently a party to any material litigation, nor to the knowledge
of management is any litigation threatened against us, which may materially
affect us.


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

We did not submit any matters to a vote of our security holders during the
past fiscal year.






                                       20
<PAGE>



                                    PART II

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters
and Issuer Purchases of Equity Securities.

(a) Market Information

Tropical PC, Inc. Common Stock, $0.001 par value, is not traded on any stock
market.

(b) Holders of Common Stock

As of April 10, 2009, there were approximately forty-one (41) holders of
record of our Common Stock and 25,210,000 shares issued and outstanding.

(c) Dividends

In the future we intend to follow a policy of retaining earnings, if any, to
finance the growth of the business and do not anticipate paying any cash
dividends in the foreseeable future.  The declaration and payment of future
dividends on the Common Stock will be the sole discretion of board of
directors and will depend on our profitability and financial condition,
capital requirements, statutory and contractual restrictions, future prospects
and other factors deemed relevant.


(d) Securities Authorized for Issuance under Equity Compensation Plans

There are no outstanding grants or rights or any equity compensation plan in
place.

(e) Recent Sales of Unregistered Securities

On December 8, 2008, Grand Horizons Excursions, a Nevada corporation and
subsidiary of Tropical PC, Inc. entered into a related party Capital Lease
Agreement, whereby Grand Horizons Excursions acquired a yacht from Mr.
David D. Selmon in exchange for 25,000,000 restricted shares of the
Company's common stock.

On October 7, 2008, the Company's subsidiary issued 40,000 shares of its $0.001
par value Series A preferred stock for $40,000 in cash.

Each holder of the Series A Preferred Stock, after one year of ownership, but
no later than three years shall have the right to convert all of their Stock
into Stock of the Common Stock of the subsidiary, as follows:  each share of
Series A Preferred Stock can be exchanged for two hundred fifty (250) Stock
of Common Stock of the subsidiary.



                                       21
<PAGE>


The Series A Preferred Stock have a liquidation preference of $1.00 per share
plus all cumulative dividends.  At the third year anniversary date of the
initial issuance of the Series A Preferred Stock, these Stock will be
automatically converted into common stock (at the exchange rate of 250 common
shares for each preferred share) unless the holder of the Series A Preferred
Stock exercises an option to receive 130% of the stated value (the option
price would be $1.30 per share) plus all unpaid cumulated dividends.



(f) Issuer Purchases of Equity Securities

Immediately after the related party Capital Lease Agreement was consummated,
the founder of Tropical PC, Inc., Jorge Moreno cancelled 600,000 shares of
the Company's Common Stock held by him.

Item 6. Selected Financial Data.

Not applicable.


Item 7. Management's Discussion and Analysis of Financial Condition and
        Results of Operations.

Overview of Current Operations
------------------------------

Tropical PC, Inc. is a provider of yacht cruises in the Gulf of Mexico.

Results of Operations for the year ended December 31, 2008
----------------------------------------------------------

We earned $48,071 in revenues since our inception on September 22, 2004 through
December 31, 2008.  We are presently in the development stage of our business
and we can provide no assurance that we will be successful in executing our
business plan.

For the period of inception through December 31, 2008 we generated $48,071 in
revenues.  Since our inception on September 22, 2004, we experienced a net
loss of $(26,658).  For the year ending December 31, 2008 we lost $(9,966) as
compared to a loss of $(7,585) for the same period last year.  We anticipate
our operating expenses will increase as we build our operations.  We
anticipate our ongoing operating expenses will also increase once we become
a reporting company under the Securities Exchange Act of 1934.






                                       22
<PAGE>


Revenues
--------

We generated $45,496 in revenues for the year ending December 31, 2008 as
compared to no revenues last year when the Company was somewhat inactive.  We
do not anticipate generating any significant revenues for at least 24 months.

Liquidity and Capital Resources
-------------------------------

Our balance sheet as of December 31, 2008 reflects $34,724 in current assets
and $90,018 in current liabilities.

Notwithstanding, we anticipate generating losses and therefore we may be
unable to continue operations in the future.  We anticipate we will require
additional capital and we would have to issue debt or equity or enter into a
strategic arrangement with a third party.  We intend to try and raise capital
through a private offering after this registration statement is declared
effective and our shares are quoted on the Over the Counter Bulletin Board.
There can be no assurance that additional capital will be available to us.  We
currently have no agreements, arrangements or understandings with any person
to obtain funds through bank loans, lines of credit or any other sources.

Our officer/director has agreed to donate funds to the operations of the
Company, in order to keep it fully reporting for the next twelve (12) months,
without seeking reimbursement for funds donated.


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

The financial conditions evidenced by the accompanying financial statements
raise substantial doubt as to our ability to continue as a going concern. Our
plans include obtaining additional capital through debt or equity financing.
The financial statements do not include any adjustments that might be
necessary if we are unable to continue as a going concern.







                                       23
<PAGE>


Summary of any product research and development that we will perform for the
term of our plan of operation.
----------------------------------------------------------------------------

We do not anticipate performing any product research and development under our
current plan of operation.


Expected purchase or sale of property and significant equipment
---------------------------------------------------------------

We do not anticipate the purchase or sale of any property or significant
equipment.

Significant changes in the number of employees
----------------------------------------------

As of December 31, 2008, we did not have any employees.  We are dependent upon
our officers and director for our future business development.  As our
operations expand we anticipate the need to hire additional employees,
consultants and professionals; however, the exact number is not quantifiable
at this time.


Off-Balance Sheet Arrangements
------------------------------

We do not have any off-balance sheet arrangements that have or are reasonably
likely to have a current or future effect on our financial condition, changes
in financial condition, revenues or expenses, results or operations,
liquidity, capital expenditures or capital resources that is material
to investors.

Critical Accounting Policies and Estimates
------------------------------------------

Revenue Recognition:  The Company recognizes revenue on an accrual basis as
it invoices for services.  Revenue is generally realized or realizable and
earned when all of the following criteria are met:  1) persuasive evidence
of an arrangement exists between the Company and our customer(s); 2) services
have been rendered; 3) our price to our customer is fixed or determinable;
and 4) collectability is reasonably assured.



                                       24
<PAGE>


New Accounting Standards
------------------------

In June 2008, the FASB issued FASB Staff Position EITF 03-6-1, Determining
Whether Instruments Granted in Share-Based Payment Transactions Are
Participating Securities, ("FSP EITF 03-6-1"). FSP EITF 03-6-1 addresses
whether instruments granted in share-based payment transactions are
participating securities prior to vesting, and therefore need to be included
in the computation of earnings per share under the two-class method as
described in FASB Statement of Financial Accounting Standards No. 128,
"Earnings per Share." FSP EITF 03-6-1 is effective for financial statements
issued for fiscal years beginning on or after December 15, 2008 and earlier
adoption is prohibited. We are not required to adopt FSP EITF 03-6-1; neither
do we believe that FSP EITF 03-6-1 would have material effect on our
consolidated financial position and results of operations if adopted.

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 163, "Accounting for Financial Guarantee Insurance Contracts-and
interpretation of FASB Statement No. 60".  SFAS No. 163 clarifies how
Statement 60 applies to financial guarantee insurance contracts, including
the recognition and measurement of premium revenue and claims liabilities.
This statement also requires expanded disclosures about financial guarantee
insurance contracts. SFAS No. 163 is effective for fiscal years beginning on
or after December 15, 2008, and interim periods within those years. SFAS No.
163 has no effect on the Company's financial position, statements of
operations, or cash flows at this time.

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 162, "The Hierarchy of Generally Accepted Accounting Principles".  SFAS
No. 162 sets forth the level of authority to a given accounting pronouncement
or document by category. Where there might be conflicting guidance between
two categories, the more authoritative category will prevail. SFAS No. 162
will become effective 60 days after the SEC approves the PCAOB's amendments
to AU Section 411 of the AICPA Professional Standards. SFAS No. 162 has no
effect on the Company's financial position, statements of operations, or cash
flows at this time.

In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS
No. 161, Disclosures about Derivative Instruments and Hedging Activities-an
amendment of FASB Statement No. 133.  This standard requires companies to
provide enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement 133 and its related interpretations, and (c)
how derivative instruments and related hedged items affect an entity's
financial position, financial performance, and cash flows. This Statement is
effective for financial statements issued for fiscal years and interim
periods beginning after November 15, 2008, with early application encouraged.
The Company has not yet adopted the provisions of SFAS No. 161, but does not
expect it to have a material impact on its consolidated financial position,
results of operations or cash flows.


                                        25
<PAGE>


Item 7A. Quantitative and Qualitative Disclosures about Market Risk.

Not applicable.


Item 8. Financial Statements and Supplementary Data.

Index to Financial Statements


                              Financial Statement
                              -------------------


<TABLE>
                                                                   PAGE
                                                                   ----
<S>                                                                <C>
Independent Auditors' Report                                       F-1
Balance Sheet                                                      F-2
Statements of Operations                                           F-3
Statements of Changes in Stockholders' Equity                      F-4
Statements of Cash Flows                                           F-5
Notes to Financials                                                F-6

</TABLE>



                                      26

<PAGE>



MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
     PCAOB REGISTERED

         REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
         -------------------------------------------------------

To the Board of Directors
Tropical PC, Inc.
(A Development Stage Company)

We have audited the accompanying consolidated balance sheets of Tropical PC,
Inc. (A Development Stage Company) as of December 31, 2008 and 2007, and the
related consolidated statements of operations, stockholders' equity and cash
flows for the years then ended and for the period from inception on September
22, 2004 through December 31, 2008. These consolidated 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 standards of the Public Company
Accounting Oversight Board (United States).  Those standards require that we
plan and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  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 Tropical PC, Inc. (A
Development Stage Company) as of December 31, 2008 and 2007, and the related
consolidated statements of operations, stockholders' equity and cash flows for
the years then ended and for the period from inception on September 22, 2004
through December 31, 2008, in conformity with accounting principles generally
accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern.  As discussed in Note 3 to the
financial statements, the Company has incurred net losses of $26,688 for the
period from September 22, 2004 (inception) through December 31, 2008, which
raises substantial doubt about its ability to continue as a going concern.
Management's plans concerning these matters are also described in Note 3.  The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.

/s/ Moore & Associates, Chartered
---------------------------------
    Moore & Associates, Chartered
    Las Vegas, Nevada
    April 10, 2009

                  6490 West Desert Inn Rd, Las Vegas, NV 89146
                       (702) 253-7499 Fax (702) 253-7501

                                       F-1
<PAGE>


                         TROPICAL PC, INC. AND SUBSIDIARY
                          (a development stage company)
                           Consolidated Balance Sheets
<TABLE>
<CAPTION>

Consolidated Balance Sheets
                                                  Dec. 31,   Dec. 31,
                                                    2008       2007
                                                  ---------  ---------
<S>                                               <C>        <C>
Assets

Current Assets:
   Cash                                           $  6,250   $      18
   Funds held in escrow                             18,600       5,000
   Prepaid expenses                                  9,874           -
                                                  ---------  ---------
     Total current assets                           34,724       5,018
Equipment, net                                     469,063       3,990
                                                  ---------  ---------

Total Assets                                      $503,787   $   9,008
                                                  =========  =========

Liabilities and Stockholders' Equity

Liabilities

Current liabilities:
   Accounts payable                                     18           -
   Current portion lease payable                    90,000           -
                                                  ---------  ---------
     Total current liabilities                      90,018           -

Long term liabilities:
   Lease payable                                   205,493           -
                                                  ---------  ---------
     Total long term liabilities                   205,493           -
                                                  ---------  ---------
   Total liabilities                               295,511           -
                                                  ---------  ---------
Stockholders' equity:
   Common stock, $0.001 par value, 75,000,000
     shares authorized, 25,210,000, 810,000
     shares issued and outstanding as of
     12/31/2008 and 12/31/2007 respectively         25,210        810
   Additional paid-in capital                      169,724     24,890
   Non Controlling Interest                         40,000          -
   (Deficit) accumulated during
     development stage                             (26,658)   (16,692)
                                                  ---------  ---------
   Total stockholders' equity                      208,276      9,008
                                                  ---------  ---------
Total stockholders' equity and liabilities        $503,787   $  9,008
                                                  =========  =========
</TABLE>

     The accompanying notes are an integral part of these statements

                                      F-2
<PAGE>


                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                   Consolidated Statements of Operations

<TABLE>
<CAPTION>

Consolidated Statements of Operations
                                                       September 22, 2004
                          Year Ending   Year Ending      (Inception) to
                         December 31,   December 31,      December 31,
                             2008           2007              2008
                         -------------  ------------   -----------------
<S>                      <C>            <C>            <C>
Revenue                  $     45,496   $         -    $         48,071
                         -------------  ------------   -----------------

Expenses:
General and
   administrative
   expenses                    45,534         7,185              63,601
Depreciation                    6,238           400               7,438
Fixed Asset Distributed
   to former shareholder        3,690             -               3,690
                         -------------  ------------   -----------------
  Total expenses               55,462         7,585              74,729
                         -------------  ------------   -----------------

Net income (loss) before
 income taxes                  (9,966)       (7,585)            (26,658)

Provision for
 income taxes                       -             -                   -
                         -------------  ------------   -----------------

Net income (loss)        $     (9,966)  $    (7,585)   $        (26,658)
                         =============  ============   =================

Net income (loss)
 per share-
 basic and fully
 diluted                 $      (0.00)  $     (0.01)
                         =============  ============

Weighted average
 number of common
 shares outstanding-
 basic and fully
 diluted                    2,347,534       810,000
                         =============  ============
</TABLE>

     The accompanying notes are an integral part of these statements

                                      F-3
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                Consolidated Statements of Stockholders' Equity

<TABLE>
<CAPTION>

Consolidated Statements of Stockholders' Equity

                                                         Accumulated
           Preferred        Common                 Non-   (Deficit)   Total
             Stock          Stock      Additional Contr-    During    Stock-
       -------------- ------------------ Paid-in  olling Development holders'
       Shares Amount    Shares   Amount  Capital Interest   Stage     Equity
       ------ ------- ---------- ------- ------- -------- ----------- ---------
<S>    <C>    <C>     <C>        <C>     <C>     <C>      <C>         <C>
Founder's
initial
investment,
9/23/04
$0.001
per share   - $     -    600,000 $   600 $ 2,400 $      - $        -  $  3,000

Net Income
(loss)
year ended
December 31,
2004                                                          (2,190)   (2,190)
       ------ ------- ---------- ------- ------- -------- ----------- ---------

Balance,
December 31,
2004                     600,000 $   600  (2,400)             (2,190)      810

Issuance
of Reg. D,
Rule 504
Subscription
Shares,                  210,000     210  10,290                        10,500

Net Income
(loss)
year ended
December 31,
2005                                                          (6,108)   (6,108)
       ------ ------- ---------- ------- ------- -------- ----------- ---------

                                       F-4
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
         Consolidated Statements of Stockholders' Equity (Continued)

                                                         Accumulated
           Preferred        Common                 Non-   (Deficit)   Total
             Stock          Stock      Additional Contr-    During    Stock-
       -------------- ------------------ Paid-in  olling Development holders'
       Shares Amount    Shares   Amount  Capital Interest   Stage     Equity
       ------ ------- ---------- ------- ------- -------- ----------- ---------
Net Income
(loss)
year ended
December 31,
2005                                                          (6,108)   (6,108)
       ------ ------- ---------- ------- ------- -------- ----------- ---------

Balance,
December 31,
2005                     810,000     810  12,690              (8,298)    5,202

Net Income
(loss)
year ended
December 31,
2006                                                            (809)     (809)
       ------ ------- ---------- ------- ------- -------- ----------- ---------

Balance,
December 31,
2006                     810,000     810  12,690              (9,107)    4,393

Contributed
capital                                    7,200                         7,200

Contributed
capital for
subsidiary
spin-off                                   5,000                         5,000


Net Income
(loss)
year ended
December 31,
2007                                                          (7,585)   (7,585)
       ------ ------- ---------- ------- ------- -------- ----------- ---------

Balance,
December 31,
2007                              810,000     810  24,890    (16,692)    9,008

      The accompanying notes are an integral part of these statements

                                       F-5
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
          Consolidated Statements of Stockholders' Equity (Continued)

                                                         Accumulated
           Preferred        Common                 Non-   (Deficit)   Total
             Stock          Stock      Additional Contr-    During    Stock-
       -------------- ------------------ Paid-in  olling Development holders'
       Shares Amount    Shares   Amount  Capital Interest   Stage     Equity
       ------ ------- ---------- ------- ------- -------- ----------- ---------
Balance,
December 31,
2007                     810,000     810  24,890             (16,692)    9,008

October 2008
Issuance of
Series A
Convertible
Preferred
Shares of
Subsidiary
for cash at
$1.00 per
share                                              40,000               40,000

December 2008
Return of
Founders'
shares                 (600,000)   (600)     600        -          -         -

December 2008
Issuance of
common
shares for
acquisition
of fixed
assets at
$0.007 per
share                 25,000,000  25,000 144,234                       169,234

Net income
for the
year ended
December 31,
2008                                                          (9,966)   (9,966)
       ------ ------- ---------- ------- -------- ------- ----------- ---------

Balance,
December 31,
2008        - $     - 25,210,000 $25,210 $169,724 $40,000 $ (26,658)  $208,276
       ====== ======= ========== ======= ======== ======= =========== =========
</TABLE>

      The accompanying notes are an integral part of these statements

                                       F-6
<PAGE>

                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                    Consolidated Statements of Cash Flows

<TABLE>
<CAPTION>

Consolidated Statements of Cash Flows

                                                       September 22, 2004
                          Year Ending   Year Ending      (Inception) to
                         December 31,   December 31,      December 31,
                             2008           2007              2008
                         -------------  ------------   -----------------
<S>                      <C>            <C>            <C>
Operating activities:
Net income (loss)        $     (9,966)  $    (7,585)   $        (26,658)
Adjustments to reconcile
  net loss to net cash
  Used by operating
  activities
    Depreciation                6,238           400               7,438
    (Increase) in
      prepaid expenses         (9,874)            -              (9,874)
    Increase in
      accounts payable             18             -                  18
                         -------------  ------------   -----------------
Net cash provided
 (used) by operating
 activities                    (9,894)       (7,185)            (25,386)


Investing activities:
Purchase of fixed asset      (475,000)            -            (480,190)
                         -------------  ------------   -----------------
Net cash provided
(used) by investing
activities                   (475,000)            -            (480,190)


Financing activities:
 Issuances of
  common stock                169,233             -             182,733
 Non-controlling interest      40,000             -              40,000
 Contributed capital                -        12,200              12,200
 Lease payable                295,493             -             295,493
                         -------------  ------------   -----------------
Net cash provided
 (used) by financing
 activities                   504,726        12,200             530,426


Net increase
 (decrease)
 in cash                       19,832         5,015              24,850

Cash and equivalents-
 beginning                      5,018             3                   -
                         -------------  ------------   -----------------
Cash and equivalents-
 ending                  $     24,850   $     5,018    $         24,850
                         =============  ============   =================

Supplemental disclosures:
 Interest paid           $          -   $         -    $              -
                         =============  ============   =================
Income taxes paid        $          -   $         -    $              -
                         =============  ============   =================
Non-cash transactions    $          -   $         -    $              -
                         =============  ============   =================
</TABLE>

     The accompanying notes are an integral part of these statements

                                     F-7
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 1.   GENERAL ORGANIZATION AND BUSINESS

Tropical PC, Inc. (the Company) was incorporated under the laws of the state
of Nevada on September 22, 2004.  The Company has two officers and a
Director and was organized to provide residential and commercial pest control
services in Southern Nevada.

The Company has minimal operations and in accordance with the provisions of
the Financial Accounting Standards Board ("FASB") Statement of Financial
Accounting Standards ("SFAS") No. 7, the Company is considered a development
stage company.

NOTE 2.    SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

The Company has cash assets of $24,850 and liabilities of $295,511 as of
December 31, 2008.  The relevant accounting policies are listed below.

Basis of Accounting
-------------------
The basis is United States generally accepted accounting principles.

Earnings per Share
------------------
Historical net (loss) per common share is computed using the weighted average
number of common shares outstanding.  Diluted earnings per share include
additional dilution from common stock equivalents, such as stock issuable
pursuant to the exercise of securities or other contracts to issue common
stock were exercised or converted into common stock or resulted in the
issuance of common stock that shared in the earnings of the entity, but these
potential common stock equivalents were determined to be antidilutive.

Calculation of net income (loss) per share is as follows:

                                       For the year ended  For the year ended
                                       December 31, 2008   December 31, 2007
                                       ------------------  ------------------
Net income (loss) (numerator)          $          (9,966)  $          (7,585)
                                       ==================  ==================
Weighted average common
  shares outstanding                           2,347,534             810,534
                                       ==================  ==================
Basic gain (loss) per share            $           (0.00)  $           (0.01)
                                       ==================  ==================

Dividends
---------
The Company has not yet adopted any policy regarding payment of dividends.
No Dividends have been paid during the period shown.

                                    F-8
<PAGE>

                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 2.   SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES-CONTINUED

Income Taxes
------------
The provision for income taxes is the total of the current taxes payable and
the net of the change in the deferred income taxes.  Provision is made for
the deferred income taxes where differences exist between the period in which
transactions affect current taxable income and the period in which they enter
into the determination of net income in the financial statements.

Year-end
--------
The Company has selected December 31 as its year-end.

Advertising
-----------
Advertising is expensed when incurred.  There has been no advertising
during the period.

Use of Estimates
----------------
The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts
of revenue and expenses during the reporting period.  Actual results could
differ from those estimates.

Principle of Consolidation
--------------------------
The financial statements include the accounts of Tropical PC, Inc. and its
subsidiary, Grand Horizons Excursions. Intercompany transactions and balances
have been eliminated. Equity investments in which we exercise significant
influence but do not control and are not the primary beneficiary are accounted
for using the equity method. Investments in which we are not able to exercise
significant influence over the investee and which do not have readily
determinable fair values are accounted for under the cost method. (See Note 5)

NOTE 3.   GOING CONCERN

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern.  As shown in the accompanying financial
statements, the Company has incurred net losses of $(26,688) for the period
from September 22, 2004 (inception) to December 31, 2008.  The future of the
Company is dependent upon its ability to obtain financing and upon future
profitable operations from the development of its new business opportunities.

<PAGE>


                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 3.   GOING CONCERN (continued)

Management has plans to seek additional capital through private placements
and public offerings of its common stock.  The financial statements do not
include any adjustments relating to the recoverability and classification of
recorded assets, or the amounts of and classification of liabilities that
might be necessary in the event the Company cannot continue in existence.

These conditions raise substantial doubt about the Company's ability to
continue as a going concern.  These financial statements do not include any
adjustments that might arise from this uncertainty.

NOTE 4.   STOCKHOLDERS'EQUITY

Common Stock
------------

On September 23, 2004, the Company issued 3,000,000 shares of its $0.001 par
value common stock to its officer and Director for $3,000 in cash.

On December 31, 2004, the Company issued 1,050,000 shares of its $0.001 par
value common stock for cash of $10,500, pursuant to Regulation D, Rule 504.

On December 31, 2004, the Company approved a forward stock split of common
shares at two-for-one.  The number of authorized shares remained at
75,000,000 and the par value of $0.001 was retained.

On December 20, 2007, the Company effectuated a reverse stock split of common
shares at ten-for-one bases.  The number of authorized shares remained at
75,000,000 and the par value of $0.001 was retained.

On December 8, 2008, Grand Horizons Excursions, a Nevada corporation and
subsidiary of Tropical PC, Inc. entered into a related party Capital Lease
Agreement, whereby Grand Horizons Excursions acquired a yacht from Mr.
David D. Selmon in exchange for 25,000,000 restricted shares of the
Company's common stock.

Immediately after the related party Capital Lease Agreement was consummated,
the founder of Tropical PC, Inc., Jorge Moreno cancelled 600,000 shares of
the Company's Common Stock held by him.  This cancellation represented his
entire ownership in the Company.


NOTE 5.   NON CONTROLLING INTEREST

Preferred Stock
---------------
On October 7, 2008, the Company's subsidiary issued 40,000 shares of its $0.001
par value Series A preferred stock for $40,000 in cash.

                                       F-9
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 5.   NON CONTROLLING INTEREST (continued)

Preferred Stock
---------------
The Company recognized minority interest of $40,000 according to SFAS No. 160.
These shares are subject to such other terms as determined by the board of
Directors of the corporation prior to their issuance.  Each Series A Preferred
Share is 10% cumulative stock that accrues daily upon issuance and is payable
upon the yearly anniversary date of the initial issuance.  Each holder of the
Series A Preferred Stock, after one year of ownership, but no later than three
years shall have the right to convert all of their Stock into Stock of the
Common Stock of the subsidiary, as follows:  each share of Series A Preferred
Stock can be exchanged for two hundred fifty (250) Stock of Common Stock of
the subsidiary.

The Series A Preferred Stock have a liquidation preference of $1.00 per share
plus all cumulative dividends.  At the third year anniversary date of the
initial issuance of the Series A Preferred Stock, these Stock will be
automatically converted into common stock (at the exchange rate of 250 common
shares for each preferred share) unless the holder of the Series A Preferred
Stock exercises an option to receive 130% of the stated value (the option
price would be $1.30 per share) plus all unpaid cumulated dividends.


NOTE 6.   RELATED PARTY TRANSACTIONS

Office services are provided without charge by a director.  Such costs are
immaterial to the financial statements and, accordingly, have not been
reflected therein.  The officers and directors of the Company are involved in
other business activities and may, in the future, become involved in other
business opportunities.  If a specific business opportunity becomes available,
such persons may face a conflict in selecting between the Company and their
other business interests.  The Company has not formulated a policy for the
resolution of such conflicts.

The officer and director of the company has entered into a Capital Lease
Agreement with the company (see Note 7).

NOTE 7.    PROVISION FOR INCOME TAXES

The Company accounts for income taxes under Statement of Financial Accounting
Standards No. 109, "Accounting for Income Taxes" ("SFAS No. 109"), which
requires use of the liability method.  SFAS No. 109 provides that deferred
tax assets and liabilities are recorded based on the differences between the
tax bases of assets and liabilities and their carrying amounts for financial
reporting purposes, referred to as temporary differences.  Deferred tax

                                     F-10
<PAGE>


                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008


NOTE 7.    PROVISION FOR INCOME TAXES (continued)

assets and liabilities at the end of each period are determined using the
currently enacted tax rates applied to taxable income in the periods in which
the deferred tax assets and liabilities are expected to be settled or
realized.

The provision for income taxes differs from the amount computed by applying
the statutory federal income tax rate to income before provision for income
taxes. The sources and tax effects of the differences are as follows:

                   U.S federal statutory rate      (34.0%)
                   Valuation reserve                34.0%
                                                   ------
                   Total                               -%

Income tax benefits as of December 31, 2008, are calculated as follows:

                            Book loss         $ 9,966
                            Less: Book              -
                            depreciation
                            Add: Tax                -
                            depreciation
                                              --------
                            Net loss          $ 9,966
                            Effective              34%
                            tax rate
                                              --------
                            Tax benefit       $ 3,388
                            Valuation         $(3,388)
                            allowance
                                              --------
                                              $     -
                                              --------

During the year ended December 31, 2008, the Company recorded a valuation
allowance of $9,966 on the deferred tax assets to reduce the total to an
amount that management believes will ultimately be realized. Realization of
deferred tax assets is dependent upon sufficient future taxable income during
the period that deductible temporary differences and carryforwards are
expected to be available to reduce taxable income. There was no other activity
in the valuation allowance account during the year ended December 31, 2008.


                                      F-11
<PAGE>


                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008


NOTE 7.    PROVISION FOR INCOME TAXES (continued)

Tax net operating loss carryforwards as of December 31, 2008, have the
following expiration dates:

                               EXPIRATION  AMOUNT
                               DATE
                                  2028     $9,966
                                  2027      8,368
                                  2026      1,981
                                  2025      6,368
                                  2024      2,190

The alternative minimum tax (AMT) credit carryforward may be carried forward
indefinitely to reduce future regular federal income taxes payable.

The provision for income taxes charged to income from continuing operations
for the year ended December 31, 2008, consists of the following:

                             Current tax      $     -0-
                             expense
                             Deferred tax         3,388
                             (benefit)
                             Benefit of
                             operating
                             loss
                             carryforwards          -0-
                             Investment             -0-
                             tax credits
                                               ---------
                             Total             $ (3,388)
                                               ---------


NOTE 8.   CAPITAL LEASES AND OTHER COMMITMENTS:

On December 8, 2008, Grand Horizons Excursions, a Nevada corporation and
subsidiary of Tropical PC, Inc. entered into a related party Capital Lease
Agreement, whereby Grand Horizons Excursions acquired a yacht from Mr.
David D. Selmon in exchange for 25,000,000 restricted shares of the
Registrant's common stock.  The Board of Director approved the Capital Lease
arrangement on October 1, 2008; however, the lease agreement was not finalized
until December 8, 2008.


                                      F-12
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008


NOTE 8.   CAPITAL LEASES AND OTHER COMMITMENTS (continued):

The term of the lease is for three (3) years commencing on October 1, 2008,
and ends at midnight on September 30, 2011.

           October 1, 2008 to December 31, 2008       $ 22,500
           January 1, 2009 to December 31, 2009       $ 90,000
           January 1, 2010 to December 31, 2010       $ 90,000
           January 1, 2011 to September 30, 2011      $ 67,500
                                                      --------
                                          Total:      $270,000

NOTE 9.   RECENT PRONOUNCEMENTS

In June 2008, the FASB issued FASB Staff Position EITF 03-6-1, Determining
Whether Instruments Granted in Share-Based Payment Transactions Are
Participating Securities, ("FSP EITF 03-6-1"). FSP EITF 03-6-1 addresses
whether instruments granted in share-based payment transactions are
participating securities prior to vesting, and therefore need to be included
in the computation of earnings per share under the two-class method as
described in FASB Statement of Financial Accounting Standards No. 128,
"Earnings per Share." FSP EITF 03-6-1 is effective for financial statements
issued for fiscal years beginning on or after December 15, 2008 and earlier
adoption is prohibited. We are not required to adopt FSP EITF 03-6-1; neither
do we believe that FSP EITF 03-6-1 would have material effect on our
consolidated financial position and results of operations if adopted.

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 163, "Accounting for Financial Guarantee Insurance Contracts-and
interpretation of FASB Statement No. 60".  SFAS No. 163 clarifies how
Statement 60 applies to financial guarantee insurance contracts, including
the recognition and measurement of premium revenue and claims liabilities.
This statement also requires expanded disclosures about financial guarantee
insurance contracts. SFAS No. 163 is effective for fiscal years beginning on
or after December 15, 2008, and interim periods within those years. SFAS No.
163 has no effect on the Company's financial position, statements of
operations, or cash flows at this time.

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 162, "The Hierarchy of Generally Accepted Accounting Principles".  SFAS
No. 162 sets forth the level of authority to a given accounting pronouncement
or document by category. Where there might be conflicting guidance between
two categories, the more authoritative category will prevail. SFAS No. 162
will become effective 60 days after the SEC approves the PCAOB's amendments
to AU Section 411 of the AICPA Professional Standards. SFAS No. 162 has no
effect on the Company's financial position, statements of operations, or cash
flows at this time.

                                     F-13
<PAGE>


                      TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 9.   RECENT PRONOUNCEMENTS (continued)

In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS
No. 161, Disclosures about Derivative Instruments and Hedging Activities-an
amendment of FASB Statement No. 133.  This standard requires companies to
provide enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement 133 and its related interpretations, and (c)
how derivative instruments and related hedged items affect an entity's
financial position, financial performance, and cash flows. This Statement is
effective for financial statements issued for fiscal years and interim
periods beginning after November 15, 2008, with early application encouraged.
The Company has not yet adopted the provisions of SFAS No. 161, but does not
expect it to have a material impact on its consolidated financial position,
results of operations or cash flows.

In December 2007, the SEC issued Staff Accounting Bulletin (SAB) No. 110
regarding the use of a "simplified" method, as discussed in SAB No. 107 (SAB
107), in developing an estimate of expected term of "plain vanilla" share
options in accordance with SFAS No. 123 (R), Share-Based Payment.  In
particular, the staff indicated in SAB 107 that it will accept a company's
election to use the simplified method, regardless of whether the company has
sufficient information to make more refined estimates of expected term. At
the time SAB 107 was issued, the staff believed that more detailed external
information about employee exercise behavior (e.g., employee exercise
patterns by industry and/or other categories of companies) would, over time,
become readily available to companies. Therefore, the staff stated in SAB 107
that it would not expect a company to use the simplified method for share
option grants after December 31, 2007. The staff understands that such
detailed information about employee exercise behavior may not be widely
available by December 31, 2007. Accordingly, the staff will continue to
accept, under certain circumstances, the use of the simplified method beyond
December 31, 2007. The Company currently uses the simplified method for
"plain vanilla" share options and warrants, and will assess the impact of SAB
110 for fiscal year 2009. It is not believed that this will have an impact on
the Company's consolidated financial position, results of operations or cash
flows.

In December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in
Consolidated Financial Statements-an amendment of ARB No. 51.  This statement
amends ARB 51 to establish accounting and reporting standards for the
noncontrolling interest in a subsidiary and for the deconsolidation of a
subsidiary. It clarifies that a noncontrolling interest in a subsidiary is an
ownership interest in the consolidated entity that should be reported as
equity in the consolidated financial statements. Before this statement was
issued, limited guidance existed for reporting noncontrolling interests. As a
result, considerable diversity in practice existed. So-called minority
interests were reported in the consolidated statement of financial position
as liabilities or in the mezzanine section between liabilities and equity.

                                      F-14
<PAGE>

                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008

NOTE 9.   RECENT PRONOUNCEMENTS (continued)

This statement improves comparability by eliminating that diversity. This
statement is effective for fiscal years, and interim periods within those
fiscal years, beginning on or after December 15, 2008 (that is, January 1,
2009, for entities with calendar year-ends). Earlier adoption is prohibited.
The effective date of this statement is the same as that of the related
Statement 141 (revised 2007). The Company will adopt this Statement beginning
March 1, 2009. It is not believed that this will have an impact on the
Company's consolidated financial position, results of operations or cash
flows.

In December 2007, the FASB, issued FAS No. 141 (revised 2007), Business
Combinations'.  This Statement replaces FASB Statement No. 141, Business
Combinations, but retains the fundamental requirements in Statement 141.
This Statement establishes principles and requirements for how the acquirer:
(a) recognizes and measures in its financial statements the identifiable
assets acquired, the liabilities assumed, and any noncontrolling interest in
the acquiree; (b) recognizes and measures the goodwill acquired in the
business combination or a gain from a bargain purchase; and (c) determines
what information to disclose to enable users of the financial statements to
evaluate the nature and financial effects of the business combination. This
statement applies prospectively to business combinations for which the
acquisition date is on or after the beginning of the first annual reporting
period beginning on or after December 15, 2008. An entity may not apply it
before that date. The effective date of this statement is the same as that of
the related FASB Statement No. 160, Noncontrolling Interests in Consolidated
Financial Statements.  The Company will adopt this statement beginning March
1, 2009. It is not believed that this will have an impact on the Company's
consolidated financial position, results of operations or cash flows.

In February 2007, the FASB, issued SFAS No. 159, The Fair Value Option for
Financial Assets and Liabilities-Including an Amendment of FASB Statement No.
115.  This standard permits an entity to choose to measure many financial
instruments and certain other items at fair value. This option is available
to all entities. Most of the provisions in FAS 159 are elective; however, an
amendment to FAS 115 Accounting for Certain Investments in Debt and Equity
Securities applies to all entities with available for sale or trading
securities. Some requirements apply differently to entities that do not
report net income. SFAS No. 159 is effective as of the beginning of an
entity's first fiscal year that begins after November 15, 2007. Early
adoption is permitted as of the beginning of the previous fiscal year
provided that the entity makes that choice in the first 120 days of that
fiscal year and also elects to apply the provisions of SFAS No. 157 Fair
Value Measurements.  The Company will adopt SFAS No. 159 beginning March 1,
2008 and is currently evaluating the potential impact the adoption of this
pronouncement will have on its consolidated financial statements.

                                     F-15
<PAGE>


                     TROPICAL PC, INC. AND SUBSIDIARY
                       (a development stage company)
                 CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
                             December 31, 2008


NOTE 9.   RECENT PRONOUNCEMENTS (continued)

In September 2006, the FASB issued SFAS No. 157, Fair Value Measurements.
This statement defines fair value, establishes a framework for measuring fair
value in generally accepted accounting principles (GAAP), and expands
disclosures about fair value measurements. This statement applies under other
accounting pronouncements that require or permit fair value measurements, the
Board having previously concluded in those accounting pronouncements that
fair value is the relevant measurement attribute. Accordingly, this statement
does not require any new fair value measurements. However, for some entities,
the application of this statement will change current practice. This
statement is effective for financial statements issued for fiscal years
beginning after November 15, 2007, and interim periods within those fiscal
years. Earlier application is encouraged, provided that the reporting entity
has not yet issued financial statements for that fiscal year, including
financial statements for an interim period within that fiscal year. The
Company will adopt this statement March 1, 2008, and it is not believed that
this will have an impact on the Company's consolidated financial position,
results of operations or cash flows.


NOTE 10.  CONCENTRATIONS OF RISKS

Cash Balances
-------------

The Company maintains its cash in institutions insured by the Federal Deposit
Insurance Corporation (FDIC).  This government corporation insured balances
up to $100,000 through October 13, 2008.  As of October 14, 2008 all non-
interest bearing transaction deposit accounts at an FDIC-insured institution,
including all personal and business checking deposit accounts that do not
earn interest, are fully insured for the entire amount in the deposit
account.  This unlimited insurance coverage is temporary and will remain in
effect for participating institutions until December 31, 2009.

All other deposit accounts at FDIC-insured institutions are insured up to at
least $250,000 per depositor until December 31, 2009.  On January 1, 2010,
FDIC deposit insurance for all deposit accounts, except for certain
retirement accounts, will return to at least $100,000 per depositor.
Insurance coverage for certain retirement accounts, which include all IRA
deposit accounts, will remain at $250,000 per depositor.


                                      F-16
<PAGE>



Item 9. Changes in and Disagreements With Accountants On Accounting and
        Financial Disclosure.

None.

Item 9A(T). Controls and Procedures.

Item 9A(T). Controls and Procedures.

Evaluation of disclosure controls and procedures
------------------------------------------------

Management is responsible for establishing and maintaining adequate internal
control over financial reporting and for the assessment of the effectiveness
of those internal controls.  As defined by the SEC, internal control over
financial reporting is a process designed by our principal executive
officer/principal financial officer, who is also the sole member of our Board
of Directors, to provide reasonable assurance regarding the reliability of
financial reporting and the reparation of the financial statements in
accordance with U. S. generally accepted accounting principles.

As of the end of the period covered by this report, we initially carried out
an evaluation, under the supervision and with the participation of our
President (who is also our principal financial and accounting officer), of the
effectiveness of the design and operation of our disclosure controls and
procedures.  Based on this evaluation, our President and chief financial
officer initially concluded that our disclosure controls and procedures were
not effective.


Management's Report On Internal Control Over Financial Reporting
----------------------------------------------------------------

Our management is responsible for establishing and maintaining adequate
internal control over financial reporting.  Internal control over financial
reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the
Securities Exchange Act of 1934 as a process designed by, or under the
supervision of, the company's principal executive and principal financial
officer and effected by the company's board of directors, management and other
personnel, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with accounting principles generally accepted in the
United States of America and includes those policies and procedures that:

-  Pertain to the maintenance of records that in reasonable detail accurately
   and fairly reflect the transactions and dispositions of the assets of the
   company;


                                        27
<PAGE>


-  Provide reasonable assurance that transactions are recorded as necessary to
   permit preparation of financial statements in accordance with accounting
   principles generally accepted in the United States of America and that
   receipts and expenditures of the company are being made only in accordance
   with authorizations of management and directors of the company; and

-  Provide reasonable assurance regarding prevention or timely detection of
   unauthorized acquisition, use or disposition of the company's assets that
   could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements.  Projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.  All internal
control systems, no matter how well designed, have inherent limitations.
Therefore, even those systems determined to be effective can provide only
reasonable assurance with respect to financial statement preparation and
presentation.  Because of the inherent limitations of internal control, there
is a risk that material misstatements may not be prevented or detected on a
timely basis by internal control over financial reporting. However, these
inherent limitations are known features of the financial reporting process.
Therefore, it is possible to design into the process safeguards to reduce,
though not eliminate, this risk.

As of December 31, 2008 management assessed the effectiveness of our internal
control over financial reporting based on the criteria for effective internal
control over financial reporting established in Internal Control--Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway
Commission ("COSO") and SEC guidance on conducting such assessments.  Based on
that evaluation, they concluded that, during the period covered by this
report, such internal controls and procedures were not effective to detect the
inappropriate application of US GAAP rules as more fully described below.
This was due to deficiencies that existed in the design or operation of our
internal controls over financial reporting that adversely affected our
internal controls and that may be considered to be material weaknesses.

The matters involving internal controls and procedures that our management
considered to be material weaknesses under the standards of the Public Company
Accounting Oversight Board were:  lack of a functioning audit committee due to
a lack of a majority of independent members and a lack of a majority of outside
directors on our board of directors, resulting in ineffective oversight in the
establishment and monitoring of required internal controls and procedures; and
the aforementioned material weakness was identified by our President in
connection with the review of our financial statements as of December 31, 2008.




                                       28
<PAGE>


Management believes that the lack of a functioning audit committee and the
lack of a majority of outside directors on our board of directors results in
ineffective oversight in the establishment and monitoring of required internal
controls and procedures, which could result in a material misstatement in our
financial statements in future periods.

This annual report does not include an attestation report of the Corporation's
registered public accounting firm regarding internal control over financial
reporting.  Management's report was not subject to attestation by the
Corporation's registered public accounting firm pursuant to temporary rules of
the SEC that permit the Corporation to provide only the management's report in
this annual report.


Management's Remediation Initiatives
------------------------------------

In an effort to remediate the identified material weaknesses and other
deficiencies and enhance our internal controls, we have initiated, or plan to
initiate, the following series of measures:

We plan to appoint one or more outside directors to our board of directors who
shall be appointed to an audit committee resulting in a fully functioning
audit committee who will undertake the oversight in the establishment and
monitoring of required internal controls and procedures such as reviewing and
approving estimates and assumptions made by management when funds are
available to us.

Management believes that the appointment of one or more outside directors, who
shall be appointed to a fully functioning audit committee, will remedy the
lack of a functioning audit committee and a lack of a majority of outside
directors on our Board.

We anticipate that these initiatives will be at least partially, if not fully,
implemented by December 31, 2009.  Additionally, we plan to test our updated
controls and remediate our deficiencies by December 31, 2009.

Changes in internal controls over financial reporting
-----------------------------------------------------

There was no change in our internal controls over financial reporting that
occurred during the period covered by this report, that has materially
affected, or is reasonably likely to materially affect, our internal controls
over financial reporting.


Item 9B. Other Information.

None.

                                        29
<PAGE>


                                    PART III

Item 10. Director, Executive Officer and Corporate Governance.

The following table sets forth certain information regarding our current
director and executive officer.  Our executive officers serve one-year terms.
Set forth below are the names, ages and present principal occupations or
employment, and material occupations, positions, offices or employments for
the past five years of our current director and executive officer.

<TABLE>
<CAPTION>

Name                Age                 Position
----------------    ---                 ------------------------------------
<S>                 <C>                 <C>
David D. Selmon     52                  Director & CEO
Melissa Fernandez   28                  Secretary
-----------------------------------------------------------------------------
</TABLE>

Biography of David D. Selmon, Director & CEO
--------------------------------------------

2008-Present - Director and President of Grand Horizons Excursions, a
Nevada corporation, and a subsidiary of Tropical PC, Inc.

1982-Present - Self-employed. Started own bookkeeping and tax preparation
firm in August 1979.  Incorporated David Selmon, Inc. in December 1982 in
Texas.  Clients include auto repair shops, investment and consulting
operations, real estate lessors, homeowner associations, brewing & processing
plants, and various others.

2000 - 2004 Member of the board of directors of a publicly traded company
InsynQ, Inc., resigned due to logistics.

Worked for a regional Texas CPA firm (Sellers and Sellers PC) from December
1980 thru July 1982.

Member of the U.S. Army from July 1975 thru June 1979.  Honorable discharge
with rank of Sergeant.

Education:

Graduated with honors (magna cum laude) from University of Houston System,
Downtown College, May 1983.  Bachelor of Science in Business Administration
with a concentration in accounting and taxation.

He is a licensed United States Coast Guard merchant marine, certificate
number 1168094 issued February 5, 2007.

Further, he is an active professional divemaster, Professional Association
of Dive Instructors certificate number 179774 issued January 14, 2002.

                                    30
<PAGE>


Biography of Melissa Fernandez, Secretary
-----------------------------------------

Melissa Fernandez is currently employed as a customer service representative
with Wells Fargo Insurance Services.

She has managed nightclubs and other entertainment facilities.

She was the corporate Secretary of General Telephony.com, Inc. from November
12, 1999 to December, 2002.

She has attended Houston Community College.



Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Securities Exchange Act of 1934, as amended (the
"Exchange Act"), requires our executive officer and director, and persons who
beneficially own more than ten percent of our common stock, to file initial
reports of ownership and reports of changes in ownership with the SEC.
Executive officers, directors and greater than ten percent beneficial owners
are required by SEC regulations to furnish us with copies of all Section 16(a)
forms they file.  Based upon a review of the copies of such forms furnished to
us and written representations from our executive officer and director, we
believe that as of the date of this report they were not current in his 16(a)
reports.

Board of Directors
------------------

Our board of directors currently consists of one member, Mr. David D. Selmon.
Our directors serve one-year terms.




                                       31
<PAGE>


Audit Committee
---------------

The company does not presently have an Audit Committee.  The member of the
Board sits as the Audit Committee.  No qualified financial expert has been
hired because the company is too small to afford such expense.


Committees and Procedures
-------------------------

     (1)  The registrant has no standing audit, nominating and compensation
          committees of the Board of Directors, or committees performing
          similar functions.  The Board acts itself in lieu of committees due
          to its small size.

     (2)  The view of the board of directors is that it is appropriate for the
          registrant not to have such a committee because its directors
          participate in the consideration of director nominees and the
          board and the company are so small.

     (3)  The members of the Board who acts as nominating committee is
          not independent, pursuant to the definition of independence of a
          national securities exchange registered pursuant to section 6(a)
          of the Act (15 U.S.C. 78f(a).

     (4)  The nominating committee has no policy with regard to the
          consideration of any director candidates recommended by security
          holders, but the committee will consider director candidates
          recommended by security holders.

     (5)  The basis for the view of the board of directors that it is
          appropriate for the registrant not to have such a policy is that
          there is no need to adopt a policy for a small company.

     (6)  The nominating committee will consider candidates recommended by
          security holders, and by security holders in submitting such
          recommendations.

     (7)  There are no specific, minimum qualifications that the nominating
          committee believes must be met by a nominee recommended by security
          holders except to find anyone willing to serve with a clean
          background.

     (8)  The nominating committee's process for identifying and evaluation
          of nominees for director, including nominees recommended by security
          holders, is to find qualified persons willing to serve with a clean
          backgrounds.  There are no differences in the manner in which the
          nominating committee evaluates nominees for director based on
          whether the nominee is recommended by a security holder, or found
          by the board.


                                       32
<PAGE>


Code of Ethics
--------------

We have not adopted a Code of Ethics for the Board and any salaried employees.


Limitation of Liability of Directors
------------------------------------

Pursuant to the Nevada General Corporation Law, our Articles of Incorporation
exclude personal liability for our Directors for monetary damages based upon
any violation of their fiduciary duties as Directors, except as to liability
for any breach of the duty of loyalty, acts or omissions not in good faith or
which involve intentional misconduct or a knowing violation of law, or any
transaction from which a Director receives an improper personal benefit. This
exclusion of liability does not limit any right which a Director may have to
be indemnified and does not affect any Director's liability under federal or
applicable state securities laws.  We have agreed to indemnify our directors
against expenses, judgments, and amounts paid in settlement in connection with
any claim against a Director if he acted in good faith and in a manner he
believed to be in our best interests.


Nevada Anti-Takeover Law and Charter and By-law Provisions
----------------------------------------------------------

The anti-takeover provisions of Sections 78.411 through 78.445 of the Nevada
Corporation Law apply to Tropical PC, Inc. Section 78.438 of the Nevada law
prohibits the Company from merging with or selling more than 5% of our assets
or stock to any shareholder who owns or owned more than 10% of any stock or
any entity related to a 10% shareholder for three years after the date on
which the shareholder acquired the Tropical PC, Inc. shares, unless the
transaction is approved by Tropical PC, Inc.'s Board of Directors.  The
provisions also prohibit the Company from completing any of the transactions
described in the preceding sentence with a 10% shareholder who has held the
shares more than three years and its related entities unless the transaction
is approved by our Board of Directors or a majority of our shares, other than
shares owned by that 10% shareholder or any related entity.  These provisions
could delay, defer or prevent a change in control of Tropical PC, Inc.










                                       33
<PAGE>


Item 11.  Executive Compensation

The following table sets forth summary compensation information for the
fiscal year ended December 31, 2008 for our President and sole director.  We
did not have any executive officer as of the fiscal year end of December 31,
2008 receive any compensation.

Compensation
------------

As a result of the Company's current limited available cash, no officer or
director received compensation since September 22, 2004 (inception) of the
company through December 31, 2008.  Tropical PC, Inc. has no intention of
paying any salaries at this time.  We intend to pay salaries when cash flow
permits.

<TABLE>
<CAPTION>

Summary Compensation Table
--------------------------

                                                             All
                             Fiscal                         Other
                              Year                          Compen-
                             ending  Salary Bonus  Awards   sation    Total
Name and Principal Position  Dec. 31   ($)    ($)    ($)      ($)      ($)
-----------------------------------------------------------------------------
<S>                  <C>       <C>     <C>    <C>      <C>     <C>     <C>
David D. Selmon      CEO/Dir.  2008    -0-    -0-      -0-     -0-     -0-
Melissa Fernandez    Sec.      2008    -0-    -0-      -0-     -0-     -0-

</TABLE>

We do not maintain key-man life insurance for our executive officer/
director.  We do not have any long-term compensation plans or stock option
plans.


Stock Option Grants
-------------------

We did not grant any stock options to the executive officer or director from
inception through fiscal year end December 31, 2008.


Outstanding Equity Awards at 2008 Fiscal Year-End
-------------------------------------------------

We did not have any outstanding equity awards as of December 31, 2008.


                                       34
<PAGE>


Option Exercises for Fiscal 2008
--------------------------------

There were no options exercised by our named executive officer in fiscal 2008.


Potential Payments Upon Termination or Change in Control
--------------------------------------------------------

We have not entered into any compensatory plans or arrangements with respect
to our named executive officer, which would in any way result in payments to
such officer because of her resignation, retirement, or other termination of
employment with us or our subsidiaries, or any change in control of, or a
change in his responsibilities following a change in control.

Director Compensation
---------------------

We did not pay our director any compensation during fiscal years ending
December 31, 2008 or December 31, 2007.




                                       35
<PAGE>


Item 12.  Security Ownership of Certain Beneficial Owners and Management
          and Related Stockholder Matters.


The following table presents information, to the best of our knowledge, about
the ownership of our common stock on April 10, 2009 relating to those
persons known to beneficially own more than 5% of our capital stock and by
our named executive officer and sole director.

Beneficial ownership is determined in accordance with the rules of the
Securities and Exchange Commission and does not necessarily indicate
beneficial ownership for any other purpose.  Under these rules, beneficial
ownership includes those shares of common stock over which the stockholder has
sole or shared voting or investment power. It also includes shares of common
stock that the stockholder has a right to acquire within 60 days after January
12, 2009 pursuant to options, warrants, conversion privileges or other right.
The percentage ownership of the outstanding common stock, however, is based on
the assumption, expressly required by the rules of the Securities and Exchange
Commission, that only the person or entity whose ownership is being reported
has converted options or warrants into shares of Tropical PC, Inc.'s common
stock.

We do not have any outstanding options, warrants or other securities
exercisable for or convertible into shares of our common stock.




                                                         Amount
Title     Name and Address                               of shares    Percent
of        of Beneficial                                  held by       of
Class     Owner of Shares                Position        Owner        Class(1)
----------------------------------------------------------------------------

Common     David D. Selmon (2)           Chairman/CEO    25,000,000     99.1%
Common     Melissa Fernandez (3)         Secretary                0      -
------------------------------------------------------------------------------
All Executive Officers, Directors
as a Group  (2 persons)                                  25,000,000     99.1%

(1)  The percentages listed in the percent of class column are based upon
     25,210,000 issued and outstanding shares of Common Stock.

(2)  David D. Selmon, 3118 W. Parkwood Ave., #111, Webster, TX  77598.

(3)  Melissa Fernande, 3118 W. Parkwood Ave., #111, Webster, TX  77598.



We are not aware of any arrangements that may result in "changes in control"
as that term is defined by the provisions of Item 403(c) of Regulation S-B.


                                       36
<PAGE>


We believe that all persons named have full voting and investment power with
respect to the shares indicated, unless otherwise noted in the table. Under the
rules of the Securities and Exchange Commission, a person (or group of persons)
is deemed to be a "beneficial owner" of a security if he or she, directly or
indirectly, has or shares the power to vote or to direct the voting of such
security, or the power to dispose of or to direct the disposition of such
security. Accordingly, more than one person may be deemed to be a beneficial
owner of the same security. A person is also deemed to be a beneficial owner of
any security, which that person has the right to acquire within 60 days,
such as options or warrants to purchase our common stock.


Item 13. Certain Relationships and Related Transactions, and Director
         Independence.

The company's officer/director has contributed office space for our use
for all periods presented.  There is no charge to us for the space.

Through a Board Resolution, the Company's subsidiary, Grand Horizon
Excursions entered into Capital Lease Agreement to lease a yacht from Mr.
David D. Selmon.  Mr. Selmon is an officer and director of Grand
Horizon Excursions.  Upon consummation of the Capital Lease Agreement, Mr.
Selmon becomes a director and officer of Tropical PC, Inc.  During the lease
period, Mr. Selmon will continue to hold title in the yacht.

Mr. Selmon is involved in other business activities and may, in the future,
become involved in other business opportunities.  If a specific business
opportunity becomes available, he may face a conflict in selecting between
the Company and their other business interests.  The Company has not
formulated a policy for the resolution of such conflicts.

Through a Board Resolution, the Company hired the professional services of
Moore & Associates, Chartered, Certified Public Accountants, to perform an
audit of the financials for the Company.  Moore & Associates, Chartered own no
stock in the Company.  The company has no formal contract with its
accountants, they are paid on a fee for service basis.


                                        37
<PAGE>



Item 14. Principal Accountant Fees and Services.

Moore & Associates, Chartered served as our principal independent public
accountants for fiscal years ending December 31, 2008 and December 31,
2007.  Aggregate fees billed to us for the years ended December 31, 2008 and
2007 by Moore & Associates were as follows:

<TABLE>
<CAPTION>

                                                         For the Years Ended
                                                              December 31,
                                                         -------------------
                                                            2008      2007
                                                         -------------------
<S>                                                        <C>       <C>
(1) Audit Fees(1)                                          $5,750    $2,000
(2) Audit-Related Fees                                       -0-       -0-
(3) Tax Fees                                               $1,400      -0-
(4) All Other Fees                                           -0-       -0-

Total fees paid or accrued to our principal auditor

</TABLE>

(1)  Audit Fees include fees billed and expected to be billed for services
performed to comply with Generally Accepted Auditing Standards (GAAS),
including the recurring audit of the Company's financial statements for such
period included in this Annual Report on Form 10-K and for the reviews of the
quarterly financial statements included in the Quarterly Reports on Form 10-Q
filed with the Securities and Exchange Commission.


Audit Committee Policies and Procedures
---------------------------------------

We do not have an audit committee; therefore our director pre-approves
all services to be provided to us by our independent auditor.  This process
involves obtaining (i) a written description of the proposed services, (ii)
the confirmation of our Principal Accounting Officer that the services are
compatible with maintaining specific principles relating to independence, and
(iii) confirmation from our securities counsel that the services are not among
those that our independent auditors have been prohibited from performing under
SEC rules.  Our director then makes a determination to approve or disapprove
the engagement of Moore & Associates for the proposed services.  In the fiscal
year ending December 31, 2008, all fees paid to Moore & Associates
were unanimously pre-approved in accordance with this policy.

Less than 50 percent of hours expended on the principal accountant's
engagement to audit the registrant's financial statements for the most recent
fiscal year were attributed to work performed by persons other than the
principal accountant's full-time, permanent employees.

                                        38
<PAGE>


                                     PART IV

Item 15. Exhibits, Financial Statement Schedules.


The following information required under this item is filed as part of this
report:

(a) 1. Financial Statements

                                                                     Page
                                                                     ----
Management's Report on Internal Control Over Financial Reporting       27
Report of Independent Registered Public Accounting Firm               F-1
Balance Sheets                                                        F-2
Statements of Operations                                              F-3
Statements of Stockholders' Equity                                    F-4
Statements of Cash Flows                                              F-5

(b) 2. Financial Statement Schedules

None.

(c) 3.  Exhibit Index

                                                 Incorporated by reference
                                                 -------------------------
                                        Filed          Period           Filing
Exhibit       Exhibit Description     herewith  Form   ending  Exhibit   date
-------------------------------------------------------------------------------
 3.1       Articles of Incorporation,           10-Q           3.1   11/21/2008
           as currently in effect
-------------------------------------------------------------------------------
 3.2       Bylaws                               10-Q           3.1   11/21/2008
           as currently in effect
-------------------------------------------------------------------------------
 3.3       Articles of Merger, by                8-K           3.3   12/22/2006
           and between Tropical PC, Inc.
           and DEZ, Inc. dated
           December 11, 2006.
-------------------------------------------------------------------------------
10.1       Capital Lease Agreement dated         8-K          10.1   12/09/2008
           December 8, 2008
-------------------------------------------------------------------------------
23.1       Consent Letter from Moore      X
           and Associates Chartered
-------------------------------------------------------------------------------
31.1       Certification of President     X
           and Principal Financial
           Officer, pursuant to Section
           302 of the Sarbanes-Oxley
           Act
-------------------------------------------------------------------------------
32.1       Certification of President     X
           and Principal Financial
           Officer, pursuant to Section
           906 of the Sarbanes-Oxley
           Act
-------------------------------------------------------------------------------

                                     39
<PAGE>


                                   SIGNATURES


In accordance with Section 13 or 15(d) of the Securities Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

     Tropical PC, Inc.
--------------------------
        Registrant

By: /s/ David D. Selmon
    ---------------------------
        David D. Selmon
        Chief Executive Officer
        and Director

Date:  April 10, 2009
       --------------

Pursuant to the requirements of the Securities Exchange Act of 1934, the
following persons on behalf of the Registrant and in the capacities and on the
dates indicated have signed this report below.

Name


By: /s/ David D. Selmon
    --------------------------------
        David D. Selmon
        Chief Executive officer
        And Director


Date:  April 10, 2009
       --------------


                                        40
<PAGE>