FORM  10-K-SB-A

     SECURITIES  AND  EXCHANGE  COMMISSION
     Washington,  D.C.  20549


     [X]  ANNUAL REPORT PURSUANT TO SECTION 13
     OF THE SECURITIES EXCHANGE ACT OF 1934

     Commission  File  Number:  0-13409


     LEGALOPINION.COM

     formerly  Eurotronics  Holdings,  Inc.


Nevada                                                                87-0550824
(Incorporation)                                                    (IRS  Number)

3855  South  Valley  View  #1,  Las  Vegas  NV                             89103
(Address of principal executive offices)                              (Zip Code)

Registrant's  telephone  number,  including  area  code:         (206)  652-3390

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

Securities  registered  pursuant  to  Section  12(g)  of the Act:     31,083,942

Yes[X]   No[]  (Indicate  by check mark whether the Registrant (1) has filed all
reports  required  to be filed by Section 13 or 15(d) of the Securities Exchange
Act  of 1934 during the preceding 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.)

[]  (Indicate  by  check  mark  whether  if  disclosure  of  delinquent filers (
229.405)  is not and will not to the best of Registrant's knowledge be contained
herein,  in  definitive  proxy  or information statements incorporated herein by
reference  or  any  amendment  hereto.)

As  of  12/31/99  the  aggregate  number  of  shares  held by non-affiliates was
approximately  21,783,942  shares.

As  of  December  31, 1999, the number of shares outstanding of the Registrant's
Common  Stock  was  31,083,942.
     Exhibit  Index  is  found  on  page  23

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     TABLE  OF  CONTENTS

Item  1.  Description  of  Business.                                         3
     (a)  Historical  Information                                            3
     (b)  The  Reorganization                                                4
     (c)  Summary  of  Significant  Events  following  Reorganizations       5
     (d)  Our  Business                                                      5
     (e)  Financing  Plans                                                  10
     (f)  Government  Regulation                                            10
     (g)  Competition                                                       10
     (h)  Planned  Acquisitions                                             10
     (i)  Employees                                                         10

Item  2.  Description  of  Property.                                        10

Item  3.  Legal  Proceedings.                                               11

Item  4.  Submission  of  Matters  to  a  Vote  of  Security  Holders.      11

Item  5.  Market  for  Common  Equity  and  Stockholder  Matters.           12
     (a)  Market  Information                                               12
     (b)  Market  Information.                                              13
     (c)  Holders                                                           13
     (d)  Dividends                                                         13
     (e)  Sales  of  Unregistered  Common  Stock                            13

Item  6.  Management's  Discussion  and  Analysis or Plan of Operation.     15
     (a)  Plan  of  Operation  for  the  next  twelve  months.              15
     (b)  Discussion  and  Analysis  of  Financial  Condition  and
          Results  of Operations.                                           17

Item  7.  Financial  Statements.                                            19

Item  8.  Changes  In  and  Disagreements  With Accountants on
          Accounting and Financial  Disclosure.                             19

Item  9.  Directors  and  Executive  Officers, Promoters and Control
          Persons; Compliance with Section 16(a) of  the  Exchange  Act.    20

Item  10.  Executive  Compensation.                                         20

Item  11.  Security Ownership of Certain Beneficial Owners and Management.  21

Item  12.  Certain  Relationships  and  Related  Transactions.              22

Item  13.  Exhibits,  Financial  Statement  Schedules, and Reports on Form 8-K.
23
     (a)  Financial  Statements                                            22
     (b)  Form  8-K  Reports                                               22
     (c)  Exhibits                                                         22

Exhibit  Index                                                             23


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     PART  I


     INTRODUCTION

     This  Registrant  has  recently recovered from a period of dormancy, made a
material  acquisition,  and  is  now  attempting to resume orderly reporting and
disclosure. During its dormancy, it did not file reports. This Registrant's last
previous Annual Report was filed for the year ended December 31, 1998. There was
a  lapse  in our filing for 1997. The Annual Report for the years ended December
31,  1998  was  filed close to the end of 1999 and included important subsequent
events  to  make  disclosure  as  meaningful  and  complete as possible. Shortly
following  the  filing of the 1998 Annual Report, we filed Quarterly reports for
each  of  the  three  quarters of 1999, and now file our 1999 Annual Report upon
completion  of  our  audit  for  the  current  year. It is the intention of this
Registrant  to  continue  normal  reporting.

     Canadian  Dollars and United States Dollars are not the same. In the Report
which follows, the designation (US)$ and (CDN)$ will be used to avoid confusion.
Unless  otherwise  indicated,  all  amounts  not  designated  are  United States
Dollars.


     ITEM  1.  DESCRIPTION  OF  BUSINESS.

(A)  HISTORICAL  INFORMATIONA)  HISTORICAL  INFORMATION.  Although  our  Nevada
Corporation  was  incorporated  on  July  28,  1999,  we  trace  our  origin  to
Eurotronics Holdings Incorporated, a Utah corporation incorporated on January 7,
1982.  Eurotronics  Holdings was formed for the primary purpose of investigating
and evaluating prospective mineral properties for possible acquisition, although
it  existed  only as a non-operating shell corporation with nominal assets until
August  9,  1999. On that date, we acquired all of the outstanding capital stock
of  legalopinion.com,  Inc.,  a  corporation  formed  under the laws of Alberta,
Canada.  We  regard  the  date of inception of our operations to be the April 7,
1999  date  on  which this Alberta, Canada subsidiary corporation was formed. On
the  same  date  of  the above acquisition, Eurotronics Holdings merged with our
company to effect a change in the state of incorporation from Utah to Nevada and
the  name  of  the  surviving  corporation  became  "legalopinion.com."

     Our  predecessor was incorporated as a Utah corporation on January 7, 1982,
as  Eurotronics  Holding  Inc.,  for  the  primary  purpose of investigating and
evaluating  prospective  mineral properties for possible acquisition. On January
27, 1982, that Company sold 15,000,000 shares at $.002 per share (converts to 23
shares  after  reverse  stock  splits).  On August 5, 1983, that Company sold an
additional  14,285,714  shares at $.00175 to two affiliated corporations and two
individuals  for $25,000 (converts to 19 shares after reverse stock splits). All
future  references to shares of stock issued by the Company will be presented as
if  the  reverse  stock  splits  in  May  1995  and  November  1997 had occurred
retroactively  for  all periods presented. In 1984, the company offered and sold
65  (post-post-reverse)  shares  in a public offering for cash, $111,627, net of
underwriting  expenses.

     The  Company's  unpatented  mining  claims  and  mineral  leases which were
acquired  in  1987 were lost because the Company had insufficient capital to pay
the  mineral  lease  requirements and to perform the required minimum assessment
work.  Between  1987  and  April,  1994,  the  Company's  activity  was  largely
restricted  to  maintaining  its  corporate  legal status. The Company's current
business  plan  was  to  merge  with  or  acquire  another  business  entity.

     On  May  22, 1995 the Company adopted a 1,500 for 1 reverse stock split. On
May  23,  1995  the  Company  issued  150 shares of common stock for services of

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undetermined  value.  Also  during  1995 an additional 8,411 shares were issued:
1,744  for  cash,  2,863 for services, 444 for debt, and 3,330 for other assets.
During  1996,  196  post  reverse  stock  split  shares  were  issued  for costs
associated  with  a  proposed  merger.

     On December 20, 1995 the Company approved an Agreement and Plan of Exchange
between  the  Company,  Eurotronics  International  Incorporated (EII) and EII's
shareholders.  The  agreement  stipulated  that  the  company issue and exchange
shares  of  its common stock for all of the issued and outstanding shares of the
common  stock  of  EII.  On May 8, 1996, the Company, EII and EII's shareholders
executed  a rescission of the agreement. The rescission was made effective as of
the  date  of  the  original  agreement.

     On  July  30,  1996  the Company approved an Agreement and Plan of Exchange
between  the Company, InterConnect West, Inc. (InterConnect), and InterConnect's
shareholders.  The  agreement  stipulated  that  the  Company issue and exchange
shares  of  its common stock for all of the issued and outstanding shares of the
common  stock  of  Interconnect. This agreement was later amended on February 3,
1997.  On June 3, 1997 the Company, InterConnect and InterConnect's shareholders
executed  a  rescission  of  the  agreement.

     In  April,  1997,  the Company issued 196 shares for services. The recision
was made effective as of the date of the original agreement. On October 23, 1997
the  Company  issued  59 shares of common stock to an officer of InterConnect as
payment  for  $6,435  in  expenses  incurred  by  him  as a result of the merger
attempt.  Consistent  with  the  effective  dates  of  the  rescissions,  these
transactions  have  been  considered void from inception and, therefore, are not
reflected  in  the  financial  statements,  except  for  the  costs  incurred.

     On  October  27,  1997  the Company issued 7,563 shares to Canton Financial
Services  to  settle  a  debt  related to an existing consulting contract in the
amount  of  $182,892.

     On  October  30,  1997  the  Company issued 283,864 shares to Saxx Capital,
Inc.,  an Ontario, Canada corporation ("Saxx") in Exchange for all of the issued
and  outstanding  capital  stock of Saxx, making Saxx a wholly owned subsidiary.
Also  on  October  30,  1997, Saxx paid $150,000 in cash to three consultants as
consideration  for their services related to the transaction. The Company issued
33,396 shares to the same three consultants as additional consideration relating
to  this  transaction. Saxx was a newly created corporation and had no assets or
transactions  other  than  the  payment  of  $150,000  to  consultants.

     Effective  on  November  17,  1997, the Company adopted a 510 for 1 reverse
stock  split.  On November 24, 1997 the Company issued 15,000,000 shares for all
of  the  outstanding  shares  of First International Properties Inc., an Ontario
Canada  corporation  ("First"),  making  First  a  wholly owned subsidiary. This
transaction  was recorded based on the estimated cost of forming a new corporate
entity  -  $1500.  During  December 1997 the Company issued 1,750,000 shares for
services  valued  at  $175,  to  officers  and  directors  for  services.

     As  a  result  of  the foregoing, as of December 31, 1997, and December 31,
1998,  our  predecessor  had  17,083,942  issued  and  outstanding.

(B)  THE  REORGANIZATIONB)  THE  REORGANIZATION.

     On  April  7, 1999 the Private Alberta Corporation, legalopinion.com issued
100  shares  of  common  stock  for  cash  of $45,000.00. These shares have been
acquired  by  us  in  the  Reorganization.

     On  or  about  May 15, 1999 Baycove Investments Limited (Baycove)(a private
company  incorporated  in Ireland), and Bondock Capital Ltd. (Bondock)(a private
Alberta company) offered to sell, and this Issuer offered to buy 100% of a third
private  Alberta  company, legalopinion.com. (Alberta). Baycove and Bondock were

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each  50%  owners  of  legalopinion (Alberta). The price was 9,000,000 shares of
common  stock of this issuer, plus $100,000.00 United States Dollars. This offer
was  accepted  by  the  shareholders  of  the  Issuer  on  August  9,  1999.

     On  July  28,  1999, legalopinion.com was duly incorporated in the State of
Nevada

     On  August  9,  1999,  the  shareholders of Eurotronics Holding Corporation
approved  the  following  corporate  reorganization:

     legalopinion.com  (Nevada)  and  Eurotronics  Holding  (Utah)  merged.
legalopinion.com (Nevada) was the surviving corporation. We are legalopinion.com
(Nevada). We acquired 100% of the outstanding common shares of legalopinion.com,
Inc.,  for  cash  consideration  of  $100,000  and the issuance of 9,000,000 new
shares  of  our  common  stock.

     At  years  end  we  issued  5,000,000  new  shares for prepaid advertising.

     Accordingly, there were 31,083,942 shares issued and outstanding at the end
of  the  period  covered  by  this  Report,  December  31,  1999.


(C)  SUMMARY  OF  SIGNIFICANT  EVENTS  FOLLOWING  REORGANIZATIONSC)  SUMMARY  OF
SIGNIFICANT  EVENTS  FOLLOWING  REORGANIZATIONS. New Directors were elected at a
meeting  of  shareholders  held on August 9, 1999, in Utah under the auspices of
Eurotronics  Holdings,  Inc.,  the  Utah  corporate  predecessor  of this Nevada
Issuer,  and  confirmed  as  the  Board of Directors. New Directors and Officers
elected  August  9,  1999,  were  Don  Crompton (elected President), Brian Lovig
(elected  Treasurer)  and  Rae  Meier  (elected  Secretary).

     The acquired Alberta legalopinion.com company had entered into an agreement
to purchase a national television advertising package from Spectra Holdings with
a wholesale value of $10,000,000.00 (US). The purchase price was to be 1,000,000
shares  of  common stock. On November 30, 1999, this Agreement was cancelled and
the  shares  were  returned to treasury. On that same date we entered into a new
agreement to buy $40,000,000.00 in advertising from Norman Alvis and Associates.
The  advertising  is being purchased with new investment shares of common stock.
the  common  shares  will  be issued each quarter based on current market prices
less  25%.  During 1999, $10,000,000.00 worth of shares were issued at $2.00 per
share,  resulting  in the issuance of 5,000,000 shares. That contract, affecting
the  remaining $30,000,000 of advertising, is currently being re-negotiated, and
no  additional  shares  have  been  issued  pending  the  completion  of  the
negotiations.

      A patent has been applied for the legalopinion.com concept and its special
features.  A  financial  consulting  and  investor  relations  firm is currently
retained  to  assist  in  strategic  planning  and  to  increase exposure to the
investment  community.  Medallion  Capital  Corporation:(1-800-295-0671).

(D)  OUR  BUSINESSD)  OUR  BUSINESS.

     We  are  an online directory service offering consumers the convenience and
quality  of  legal  consultation  from  their  homes  or  offices.  Our website,
www.legalopinion.com,  was  launched  on October 31, 1999. It provides consumers
and  attorneys  the ability to interact in a new, simple and convenient way. Our
website  provides consumers with direct access to an online written opinion from
an  appropriately  licensed  attorney experienced in the particular problem area
and  located in the consumer's geographical jurisdiction. Currently, our company
serves  consumers  from  the United States, Canada and South America who wish to
secure  an  opinion  by  an  attorney.  As  of June 30, 2000, we have over 6,000
attorneys  in all 50 states, and every province in Canada, with the exception of
Quebec,  available  to  answer  questions.

     We  do  not practice law in any jurisdiction and are not licensed to do so.
We  do  not  become  involved  in  any  attorney-client relationship that may be
established  between  our  customer  users  and  attorneys  participating in our
database.  Our  common  stock is publicly traded on the OTC Bulletin Board under
the  symbol  "LAWW".

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     THE  INTERNET.  The growth of the Internet as a new means of communicating,
accessing  information  and engaging in commerce has been rapid and we expect it
to  accelerate.  Jupiter  Communications,  a research, consulting and publishing
firm  specializing  in  emerging  consumer  online and interactive technologies,
estimates  in  an April 1999 study that the number of Internet users in the U.S.
alone  is  expected  to  grow  from  approximately  100  million  in  1999  to
approximately 160 million by 2002, and the number of worldwide Internet users is
expected to reach 250 million by the end of 2003. This growth is being driven by
a  number of factors, including a growing base of personal computers in the home
and  workplace,  improvements in network infrastructure, more convenient, faster
and  inexpensive  Internet  access,  technological  advances  in PCs and modems,
increased  quantity  and  quality  of  content available on the Internet and the
overall  increased  public awareness of the Internet. Due to its large audience,
the  Internet  represents a significant channel for advertisers and marketers of
products  and  services.

     THE  LEGAL INDUSTRY. According to Legal Needs and Civil Justice (1994), one
of every two American families will require the advice of an attorney each year.
As  busy  consumers  search  for  a  way  to  save time and money in the face of
spiraling  legal  fees,  they  have  increasingly searched for information about
their legal questions and have attempted to resolve their legal problems without
the  assistance  of  an  attorney. The Internet allows consumers to access large
quantities  of  legal  information quickly and easily, but the information, once
obtained, is often difficult to interpret and apply effectively. With the growth
in  the  Internet,  lawyers  and  other  legal  service  providers have begun to
recognize  the  inefficiencies  in the typical legal services delivery model and
accept  the Internet as a tool enabling them to more effectively and efficiently
provide  legal  services  to  their  clients.

     OUR  SOLUTION.  Through our website, we address the needs of both consumers
and  legal  service  providers.

     In  the  typical  legal  services  delivery model, an attorney will have an
initial  discussion with a potential client over the phone to gather preliminary
information,  he  or  she  will  then  perform a conflicts check and schedule an
appointment  with  the  prospective  client, usually within the 8 a.m. to 5 p.m.
business  hours  window.  The attorney then meets with the prospective client to
conduct a fact-finding interview. Finally, if the issue is within the attorney s
area of expertise, the attorney provides a verbal opinion or written proposal to
secure  the client (and often asks for a retainer from the client). The attorney
then  performs the work required. This process can be time consuming, with costs
to  both the attorney and the client easily approaching several hundred dollars.

     Our company is primarily an online directory and communications service. We
have  established  a  directory of attorneys across North America. For $39.95, a
consumer  can  go  to  our  website,  select an attorney from the directory, and
structure  a  question regarding any legal issue. After a successful conflict of
interests  test,  within  two  business days, the chosen attorney will provide a
written  opinion  to  the  consumer  through  online  forms  on  our  website.
Essentially,  our  company  offers  an  online  duplication  of  the  existing
professional  services  delivery  model  with a scale and efficiency that can be
provided  only  through  the  Internet.

     Our  online  directory  service also provides value to any attorney who has
the  capacity  to  take  on  additional  clients. Attorneys can be listed in the
directory  at  no  charge  until  January  1,  2001.  After  the  fourth quarter
acquisition  of  Lawyers  Homepage Network, participating attorneys can access a
substantial  base of potential clients by presenting a virtual image via our web
hosing  services. By participating in our services programs, attorneys avoid the
costs  associated  with  the  initial client-screening process and have a steady
source  of referrals. Attorneys who respond to customer questions do not receive
any  part  of the fees paid to us because of applicable state bar and provincial
law  society  rules.  However,  by demonstrating knowledge in answering customer
questions,  laying  out  options for the customer's case, and perhaps estimating
the costs for taking the case forward, attorneys may be retained by the customer
for  future  services  or  those  services  offered  at  reduced  rates  through
LegalCare.

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     OUR  BUSINESS  STRATEGY.  Our  objective  is  to be the leading provider of
online  legal  question-and-answer  services and other related legal information
and  services for the individual and business community. We use leading Internet
technologies  to  provide  a  unique,  efficient and cost-effective service. The
following  are  the  key  elements  of  our  strategy:

     PROVIDE  A  UNIQUE  SERVICE.  Our uniqueness comes from providing consumers
with  direct  access  to  an  online,  written  opinion from a licensed attorney
experienced  in  the consumer's problem area. The attorney will be an individual
located  in  the  consumer's  geographic jurisdiction, who could be subsequently
retained to act on a problem. Our basic concept is to provide a valuable service
with  our  directory  of  attorneys,  divided into practice areas and geographic
regions,  providing answers in "real-time" that can only be provided efficiently
through  the  use  of  a  virtual  environment.

     Other  web  sites  give  consumers  cookie-cutter  replies to general legal
questions.  The  responses  to questions given by the attorneys in our directory
are  not  stock  answers,  rather  they  are  personalized replies tailored to a
specific  situation.  Our  system  provides  consumers  with  decision-enabling
information.

          Our core technology can be selectively adapted to service the needs of
special  interest  groups whose legal and financial requirements may differ from
mainstream  America.  Content  can  be  scaled  and tailored to address specific
issues  attributable  to varying cultural subsets or demographic profiles within
any  subset  of  society.  This  flexibility  will  be extremely valuable as our
company  grows.

     PROVIDE  TIME  AND COST SAVINGS. The core technology that we offer provides
value  to both the consumer and the attorney, first and foremost, by simplifying
and  streamlining  communication  processes.  As  mentioned  above,  the initial
interview, conflicts check and fact-finding interview typically conducted at the
beginning  of  attorney-client relationship can be time-consuming, with costs to
both  the  attorney  and the client that could approach several hundred dollars.

     We  collect  sufficient information beforehand to dramatically condense the
timeline  for  most  of  these  initial  steps.  Our  website  lists  attorneys
experienced  in a consumer's problem area, and provides a two-day window for the
attorney  to perform a conflicts check, research the answer and get a reply back
to the client. Attorneys review the details of the case and provide legal advice
based  on  the  identified  issues.  The motivation being, that by demonstrating
knowledge in answering the question, laying out options for the consumer's case,
and  estimating the costs to proceed, the consumer will retain their services if
action  is  taken.

     Attorneys  are  committed  to respond to all questions received through our
secure  system within two business days of receipt (excluding weekends and legal
holidays).  Response  times  are  closely  monitored.  Both  our company and our
participating attorneys believe fast response times are an important part of our
process  and  a  key  factor  in  making  the  service unique. There may be some
situations  in  which  the  attorney  has a conflict of interest or is unable to
answer  a  question. If such a situation occurs, the question is returned to the
consumer  and  they  may  then  select  another  attorney  from  the  directory.

     If  an  attorney  does not accept or simply does not respond to a question,
the  question  will automatically be returned to the consumer. The consumer will
then  be given the option to select another attorney from the directory, and the
original  attorney  will receive a late warning. Three such warnings are grounds
for  termination  of  the  contract  between  the  attorney  and  our  company.

     PROVIDE  CONVENIENCE.  Through  our  website,  consumers can describe their
legal  situation  from  the  privacy  of  their  home  or  office,  on their own

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timetable.  They  can then secure a quick and low-cost assessment of their legal
rights  or  liabilities  by  a  licensed  attorney before committing significant
amounts  of  time  or  money  to  retain  an  attorney.

     Attorneys participating in the program also are afforded the opportunity to
respond to questions according to their schedule, optimizing the critical 8 a.m.
to  5  p.m.  window  for  billable  activities.

     If  attorneys  know  in  advance  that  they are going to be unavailable to
respond  to  questions,  they  simply  mark  their  account  as inactive and are
temporarily  removed  from  the  directory  of  available providers. If they are
signed  in  and  receive  notification that a question is pending, they have two
business  days  in  which  to  respond.

     PROVIDE  KNOWLEDGEABLE  AND  LICENSED  ATTORNEYS.  Attorneys  listed in our
directory  are  required  to  demonstrate  that  they:

     Maintain  an  active  license  to  practice  law  in  their  jurisdiction;

     Are  in  good  standing  with  their  respective  Bar  Associations;

     Maintain an office for the practice of law and are regularly engaged in the
practice  of  law;  and

     Maintain  at least the minimum professional liability insurance required by
their  Bar  Association.

     Attorneys are required to agree to the Terms and Conditions of our Attorney
Participation  Agreement,  confirming  the above, to be listed in our directory.
Attorneys only list, and as such, only receive questions in, the areas of law in
which  they  practice.

     BUILD  AN  ONLINE  COMMUNITY. In addition to our lawyer directory and reply
service,  our  company  is  committed to building and growing an online Internet
community  of  people interested in legal issues. To this end, we have created a
public chat room and a list of over 200 law-related links. See "Services - Links
to  Other  Web  sites  and  Access  to  Chat  Rooms"  below. We also are open to
suggestions  from  our  visitors  for  improving  the  community  aspects of our
service.  Our  visitors can e-mail us at info@legalopinion.com with any comments
or  questions  they  may  have.

     BUILD  STRONG  BRAND  NAME  AWARENESS.  We  believe that establishing brand
awareness  is critical to attracting and retaining visitors and advertisers. Our
company  seeks  to build its brand by creating a superior visitor experience and
creating  broad  awareness  of  our name as the trusted on-line source for legal
information.  We  intend to achieve this goal by expanding our marketing efforts
through  both  off-line  and  on-line  marketing  initiatives.

     ENHANCE  THE  VISITOR EXPERIENCE. We are committed to continually improving
the utility and perceived value of our website. Our company seeks to broaden and
deepen  the  content  of  our  website;  improve the navigability of our website
environment;  expand and enhance our suite of complementary services; and tailor
our  website  to  meet  the  needs  and  preferences  of  our  visitors.

     SERVICES.  In  addition  to the legal question and answer service, which is
the main service provided by our company and which is explained in detail above,
our  company  provides  the  following  services:

     LEGAL  FORMS  SERVICE.  Our company, in partnership with U. S. Legal Forms,
Inc.,  provides  over 12,000 legal forms on our website, which are available for
immediate  downloading.  We  believe  that  U.S. Legal Forms has one of the best
selections of legal forms on the Internet. Most forms can be downloaded in Word,
WordPerfect and Text formats. The small number of forms that are not immediately
available  for downloading are provided by e-mail. For a small fee, our visitors

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can  access  form  wills  for  all states, powers of attorney, promissory notes,
deeds, healthcare directives and incorporation documents, to name just a few. We
use  authorize.net  to  process  all  credit  cards.  All  processing  is  on an
"authorize  only" basis. This means a credit card is not actually charged at the
time  a  form  is ordered or downloaded. We usually finalize the charge 24 hours
after  the  form  has  been  ordered  or  downloaded.

     LINKS  TO  OTHER  WEB  SITES  AND  ACCESS  TO CHAT ROOMS. Through the legal
resource  page  on our website, our visitors can connect to over 200 legal links
on  the  Internet,  allowing  our  visitors  to  quickly  access  a multitude of
additional  legal  resources.  The  legal  links  are  divided  into  three main
categories:  the  United  States,  Canadian  and International. Each category is
further  divided  into sections such as national, government, state/local, legal
research  and  additional  area-specific  resources.  The  legal  resource  page
includes  links  to web sites such as the American Bar Association, the American
Association  of  Law  Libraries,  the  Consumer  Law  Organization, the Consumer
Product  Safety  Commission,  the Internal Revenue Service, and the U.S. Senate.

     The  legal  resources  page  on  our  website  also  allows our visitors to
participate  in  live  chats  with  other  legalopinion.com  visitors.  After
registering  with  our  website,  our visitors can chat with other site visitors
about  legal issues in a live format. Registration is easy and it's free. In our
live  chat  room,  visitors  may  find  someone  who  has  faced a similar legal
situation  and  may  be  able  to  benefit  from  their  experience.


     SERVICES  UNDER  DEVELOPMENT.  Our  company  currently is in the process of
developing  additional  services  that  it  may  provide to our customers. These
include  the  following  services:

     LEGALCARE.  This is a proposed prepaid legal services package that could be
offered  by  employers  to  its  employees  as a part of their employee benefits
package.  This  legal services package would provide the employee with access to
discounted  or  free  online legal opinions, depending upon the level of service
selected  by  the  employer.  Additionally,  preferential fixed pricing for some
routine  legal  services  may  be  provided.

     TAXPERT.  This  is an offshoot of our existing online written legal opinion
service.  We  intend  to offer our customers the means to access the advice of a
certified  public accountant or enrolled agent in much the same way as we now do
in  other  areas  of  the  law.

     We  are  unable  to  give  any  assurance  that  we  will  be successful in
developing  any  new  services.


REVENUE  GENERATION.  We  will  generate revenues from a variety of sources. The
principal  source  are  fees  for  attorney  enrollment and membership fees, and
consumer  user  fees.

     User fees paid by consumers are $39.95 to access our database of attorneys,
review  the  attorney  profiles  and  submit a detailed question to the attorney
through  our  secure  system.

     We  believe  that  these basic fees will provide a steady source of revenue
for  the  company.

     We  expect  to  develop  additional  revenues  through  contracting out our
Information  Technology department to provide build-out and maintenance services
to  our  strategic  partners.

     Additionally,  on  August 5, 2000, we entered a binding letter of intent to
purchase  Lawyers  Homepage  Network ("LHN"). LHN provides a variety of attorney
services  including  web  page  development and hosting as well as providing its
members  access  to  a  Virtual  Private  Network.

     We are also in the process of developing two unique services with promising
profit potential. The first is the LegalCare subscriber service, which gives its
members  access to the legalopinion.com service as well as a variety of flat-fee
and  reduced  fee legal services. Members select their desired program and pay a
monthly  membership  fee.  The  second  is  TaxPert,  which  will  expand on the
legalopinion.com  concept  by  providing  consumers  with  access  to  financial
experts.  TaxPert  will be a tax and financial question and answer service where
consumers  will  pay  a  fee  to  ask  a question to a financial expert in their
jurisdiction.  The  service will be staffed on a joint venture basis with Equity
Search,  of  Buffalo,  New  York.

                                        9
<PAGE>


(E)  FINANCING  PLANSE)  FINANCING  PLANS. We have initiated a Private Placement
Offering  pursuant  to  Regulation D, Rule 506, as promulgated by the Securities
and  Exchange Commission pursuant to the Securities Act of 1933. The offering is
extended  to  our  participating attorneys, with pre-existing relationships with
us.  No  shares  were placed as of the date of this Report. The maximum proceeds
would be $3,675,000 if fully subscribed, without regard to any warrant exercise.
If  fully  placed,  2,100,000  shares  would  be issued, and 2,100,000 warrants,
exercisable at various times and prices, within the next twelve months. For more
information, please see Item 6 of Part II, Management's Discussion and Analysis.

(F)  GOVERNMENT  REGULATIONF)  GOVERNMENT  REGULATION.  There  are  no issues of
government  regulation  unique  to  this  Registrant  or its business. We do not
practice  law  in  any  jurisdiction.  All  relationships  between participating
attorneys  and  initiating  clients would be subject to the laws of the State or
jurisdiction  in  which  the  client  resides,  and  under which the attorney is
admitted  to  practice.

(G)  COMPETITIONG)  COMPETITION. There are inherent difficulties for any company
competing  in  any  field with limited resources, and particularly for companies
newly  entering a particular field or fields. The Company lacks the resources of
other  established  companies  in  the  various  areas  in  which  it expects to
competes.  There  is a relative ease of entry into the industry segment in which
this  Registrant  operates.  The Company is not well established or known in its
field,  and has intense competition from other, larger firms, with substantially
greater  resources,  more  established  histories,  backgrounds,  experience and
records  of successful operations, more employees, and more extensive facilities
than  the  Company will have in the near future and, accordingly, some companies
are  in  a  much  better  position to compete and to expand operation within the
industry  segment  of  this  Registrant.  There  is  no direct competitor of our
business known to us. There are companies which provide pre-paid legal services.
They  are  direct  providers  of  such  services. We are not. We are an internet
referral  service,  not  a provider of legal services. We are aware of no direct
internet  competitors.

(H)  PLANNED  ACQUISITIONSH)  PLANNED  ACQUISITIONS.  There  are  no  planned
acquisitions.

(I)  EMPLOYEESI)  EMPLOYEES.  We have no full-time and 4 part-time employees. We
have  a  contract  with  Paradigm Financial Management Contract Group at $17,500
(Canadian)  per  month  that  provides  for  the  payment  of  salaries to the 4
part-time  employees.


     ITEM  2.  DESCRIPTION  OF  PROPERTY.
     We  have  an  office  located at #230-2000 Spall Road, Kelowna BC. V1Y 9P6,
that  contains approximately 2,000 square feet of space and is rented for  (CDN)
$1,600.00  per  month  pursuant to a lease entered into on August 1, 1999. After
February 1, 2000, the lease will be on a month to month basis. We also pays (US)
$250.00 per month for another office located at Two Union Square, 42nd Floor 601
Union  Street,  Seattle  Washington,  98101. We have plans to acquire additional
space  in  Seattle  in the near future. We own a computer server with a value of
approximately  $15,000.  The  use  of  limited office equipment is also provided
pursuant  to  our contract with Paradigm Financial Management Contract Group. We
also  have  received  informal  notification  that  its  United  States  Patent
Application  titled  "Method and System for Internet Delivery of Legal Services"
has  received  a  filing date of September 24, 1999. The official filing receipt
has  not  yet  been  received.

                                       10
<PAGE>

     ITEM  3.  LEGAL  PROCEEDINGS.

     There  are no material legal proceedings pending against the Company, as of
the  preparation  of  this  Report.


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

     On  August  9,  1999  at  a Special Meeting of Shareholders, of Eurotronics
Holding  Corporation,  it  was  resolved  to  move  the corporation from Utah to
Nevada,  change the corporate name to legalopinion.com, to approve and authorize
the  acquisition  of  that  certain  Canadian  Corporation  also  called
legalopinion.com,  Inc.,  and  to  elect  three directors. On or about August 9,
1999,  this  Registrant  changed its place of incorporation from Utah to Nevada,
pursuant  to  that certain Plan of Merger for Change of Situs (Exhibit 2.1). The
name  change was accomplished simultaneously with the change of situs. As result
of  these  events, this Registrant Corporation is a Nevada Corporation, is named
legalopinion.com,  and  has  new  business,  assets and a new plan of operation.
Forthwith  upon  the effective date hereof, each and every one share of stock of
the  Public  Utah  Company  was  converted  to  one share of the Nevada Company.


     The  Remainder  of  this  Page  is  Intentionally  left  Blank

                                       11
<PAGE>

     PART  II


     ITEM  5.  MARKET  FOR  COMMON EQUITY AND STOCKHOLDER MATTERS.


(A)  MARKET  INFORMATIONA)  MARKET  INFORMATION.  The  Company, has one class of
securities,  Common  Voting  Equity  Shares  ("Common  Stock").  The  Company's
Securities  may  be quoted in the over-the-counter market, but there is a young,
sporadic  and  potentially volatile trading market for them. Quotations for, and
transactions  in  the  Securities,  and  transactions  are  capable  of  rapid
fluctuations,  resulting  from  the influence of supply and demand on relatively
thin  volume.  There  may  be  buyers  at  a time when there are no sellers, and
sellers when there are no buyers, resulting in significant variations of bid and
ask  quotations by market-making dealers, attempting to adjust changes in demand
and  supply.  A  young  market is also particularly vulnerable to short selling,
sell  orders  by  persons owning no shares of stock, but intending to drive down
the  market  price so as to purchase the shares to be delivered at a price below
the  price  at  which  the  shares  were  sold  short.

     Of  the  Company's 31,083,942 issued and outstanding shares of Common Stock
as  of  December  31,  1999,  management  believes that approximately 17 million
shares  of  the  Company's  restricted  Common  Stock  may  be presently sold in
compliance  with  Rule  144. Rule 144 provides among other things and subject to
certain  limitations  that  a non-affiliate person holding restricted securities
for  a  period  of  two  years may sell those securities, free of restriction in
brokerage  transactions.  Possible or actual sales of the Company's Common Stock
under  Rule  144  may  have  a depressive effect upon the price of the Company's
Common  Stock. The Company's 9,000,000 exchange shares are restricted securities
and  new  investment  shares,  pursuant  to  Rule  144(a)  and  Rule  145.

                                       12
<PAGE>

 (B)  MARKET  INFORMATION.B)  MARKET  INFORMATION.

Our Common Stock is quoted Over-the-Counter on the Bulletin Board ("OTCBB"). The
Company's  trading  symbol  is "LAWW".  The following price information is based
upon  inter-dealer  prices  without retail mark-up, mark-down or commissions and
may  not  reflect  actual  transactions.  Based  upon standard reporting sources
(bigcharts.com),  the  following  information  is  provided:
     ----------

<TABLE>
<CAPTION>

<S>       <C>        <C>        <C>
period .  high bid   low bid    volume
1st 1998  $    7.50  $ 0.01875   2,000,000
2nd 1998  $  0.5625  $0.015625     500,000
3rd 1998  $  0.1562  $0.015625      86,000
4th 1998  $0.015625  $0.015625     120,000
period .  high bid   low bid    volume
========  =========  =========  ==========
1st 1999  $    0.01  $   0.005      57,000
2nd 1999  $    0.30  $    0.01   3,200,000
3rd 1999  $    4.00  $    0.40   9,320,000
4th 1999  $    3.90  $    1.10   6,000,000
period .  high bid   low bid    volume
========  =========  =========  ==========
1st 2000  $    4.00  $    1.50  12,000,000
2nd 2000  $    2.00  $    0.35   6,000,000
</TABLE>


(C)  HOLDERSC)  HOLDERS.  Management  calculates  that the approximate number of
holders  of  the  Company's  Common  Stock,  as  of  December 31, 1999, was 596.

(D)  DIVIDENDSD)  DIVIDENDS.  No cash dividends have been paid by the Company on
its  Common  Stock and no such payment is anticipated in the foreseeable future.

(E)  SALES  OF  UNREGISTERED  COMMON STOCKE) SALES OF UNREGISTERED COMMON STOCK.


     (1)  BEFORE  THE  REORGANIZATION  by  which  we  became LegalOpinion.com of
Nevada,  formerly  Eurotronics  Holding,  Inc.,  the following transactions were
recorded  by  previous  management.

     In  April, 1997, the Company issued then rescinded 196 shares for services.
The  recision  was  made  effective  as  of  the date of the original agreement.

     On  October  23,  1997  the  Company issued 59 shares of common stock to an
officer  of  InterConnect as payment for $6,435 in expenses incurred by him as a
result  of  the  merger  attempt.

     Consistent  with the effective dates of the rescissions, these transactions
have  been  considered void from inception and, therefore, were not reflected in
the  financial  statements,  except  for  the  costs  incurred.

                                       13
<PAGE>

     On  October  27,  1997  the Company issued 7,563 shares to Canton Financial
Services  to  settle  a  debt  related to an existing consulting contract in the
amount  of  $182,892.

     On  October  30,  1997  the  Company issued 283,864 shares to Saxx Capital,
Inc.,  an Ontario, Canada corporation ("Saxx") in Exchange for all of the issued
and  outstanding  capital  stock of Saxx, making Saxx a wholly owned subsidiary.
Also  on  October  30,  1997, Saxx paid $150,000 in cash to three consultants as
consideration  for their services related to the transaction. The Company issued
33,396 shares to the same three consultants as additional consideration relating
to  this  transaction. Saxx was a newly created corporation and had no assets or
transactions  other  than  the  payment  of  $150,000  to  consultants.

     Effective  on  November  17,  1997, the Company adopted a 510 for 1 reverse
stock  split.  On November 24, 1997 the Company issued 15,000,000 shares for all
of  the  outstanding  shares of First International Properties Inc., an Ontario,
Canada  corporation  ("First"),  making  First  a  wholly owned subsidiary. This
transaction  was recorded based on the estimated cost of forming a new corporate
entity  -  $1500.  During  December 1997 the Company issued 1,750,000 shares for
services  valued  at  $175,  to  officers  and  directors  for  services.

     As  a  result  of  the foregoing, as of December 31, 1997, and December 31,
1998,  our  predecessor  had  17,083,942  issued  and  outstanding.

     Present  management has limited information about these transactions by our
predecessor.  Full  disclosure  has  been made above of all information known or
discoverable  by  Management.

     (2) AFTER THE REORGANIZATION by which we became LegalOpinion.com of Nevada,
formerly  Eurotronics Holding, Inc., the following transactions were recorded by
current  management.

     On  April  7, 1999 the Private Alberta Corporation, legalopinion.com issued
100  shares  of  common  stock  for  cash  of $45,000.00. These shares have been
acquired  by  us  in  the  Reorganization.  On  or  about  May 15, 1999, Baycove
Investments  Limited  (Baycove)(a  private company incorporated in Ireland), and
Bondock  Capital  Ltd. (Bondock)(a private Alberta company) offered to sell, and
this  Issuer  offered  to  buy  100%  of  a  third  private  Alberta  company,
legalopinion.com.  (Alberta).  Baycove  and  Bondock  were  each  50%  owners of
legalopinion  (Alberta).  The price was 9,000,000 shares of common stock of this
issuer,  plus  $100,000.00 United States Dollars. This offer was accepted by the
shareholders  of  the  Issuer  on  August  9,  1999.

     Bondock  Capital  (Brian L. Lovig and Wife) loaned $571,768 to our company,
of  which  $12,698 remains owing. This unsecured loan does not bear interest and
does  not  have  specified  repayment  terms.  Bondock  Capital has indicated in
writing  that they will not request repayment of the loan during the fiscal year
ending  December  31,  2000.

     On  April 11, 2000, Bondock Capital purchased 105 units consisting of stock
and  warrants  in  exchange  for  a  total purchase price of $551,250. Each unit
contained  3,000  shares  of  our  common  stock  and  warrants  to  purchase an
additional  3,000  shares  of  our  common  stock.  As a result, in this private
placement  transaction  Bondock  Capital  received  315,000 shares of our common
stock  and  warrants  to  purchase an additional 315,000 shares. Bondock Capital
paid for the units by forgiving $551,250 of the outstanding loan made by Bondock
Capital  to  our  company.

     At  years  end  we  issued  5,000,000  new  shares  for prepaid advertising
pursuant to section 4(2) of the Securities Act of 1933. These shares were issued
to  Allan  Hackel  and  Norman  Alvis.

     Accordingly, there were 31,083,942 shares issued and outstanding at the end
of  the  period  covered  by  this  Report,  December  31,  1999.

                                       14
<PAGE>

     ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.


 (A)  PLAN OF OPERATION FOR THE NEXT TWELVE MONTHS.A)  PLAN OF OPERATION FOR THE
NEXT  TWELVE  MONTHS.

      (1)  CASH  REQUIREMENTS  AND  OF NEED FOR ADDITIONAL FUNDS, TWELVE MONTHS.
This  Report is revised and amended, responsive to SEC comments and suggestions,
as  of  mid  October 2000. Accordingly, the discussion includes the most current
available  information, including disclosure of events occurring after the close
of  our  fiscal  year, December 31, 1999. In our previous filing on form 10-KSB,
for  1999,  before  this  amendment  of  that  form,  we  said:

     In  order  for  the  company  to  further attract consumers to its website,
additional  capital  formation  is  warranted  and  necessary in the judgment of
management.  We will need approximately $1 million to $1.5 million in additional
funding.  We  also  plan  to expand our marketing efforts into Europe and it may
need, as well, an additional $1 million over the next 12 month period to execute
an  aggressive  market  agenda  in  this  area,  if  such  expansion  is  to  be
accomplished  within  the  next  12  months.

     Reference  is  made to Note 1(a) of our Auditor's report. We have generated
insignificant  revenue  and  have  accumulated  a  deficit since inception. This
factor,  among  others  raises  doubt  about  our ability to continue as a going
concern.  Our ability to continue as a going concern is dependent on our ability
to  generate  future  profitable  operations  and receive financial support from
stockholders  and  other  investors.  Our  plans  to  generate future operations
include  the launch of an external advertising campaign, the anticipated results
of  which  are  sales  sufficient  to  cover  operating  expenses.  We  are also
anticipating  certain  support  from  some  of  our  shareholders.

     Our  insignificant  revenues and accumulated deficit has raised substantial
doubt  about our ability to continue as a going concern. Our accumulated deficit
since inception is $14,013,698. To the extent that existing resources and future
earnings were insufficient to fund our activities, we needed to raise additional
funding  through  debt  and  equity  financings.  While  our inability to obtain
adequate  funding  was  a  concern,  recent  financing  agreements  have come to
fruition  and sufficient additional financing has been obtained to carry us into
profitability.  We  are  now of the opinion that our need for additional funding
has  been  met  for  the  next three years. In September 2000, we entered into a
$15,000,000  equity  line of credit with The May Davis Group, Inc. Additionally,
as an added measure of security, we entered into a securities purchase agreement
with  The  May  Davis Group whereby we agreed to issue and sell $1,000,000 of 6%
convertible  debentures  to  that  Group.  These  transactions  contemplate
registration  pursuant  to  Section 5 of the Securities Act of 1933, to be filed
when  our  1999  Annual  Report  (this  Report)  is  clear  of  SEC  Comments.

     In  our  previous filing on form 10-KSB, for 1999, before this amendment of
that  form,  we  said:

          There are two principal sources for additional funds. We have received
loans  from  certain  of  our  shareholders, to date, in the aggregate amount of
approximately  $796,000.00.  These  shareholders  have  indicated that they will
continue  to  financially  support us. These advances were made with no terms or
interest  due.  This  understanding  provides  us  with  some  comfort  that our
operations can continue for the next 12 months, with some improvement in growth.
Clearly,  these  shareholders  cannot  meet  our optimal needs for expansion and
penetration  of  our  intended  markets.

     At this time, we have received loans to date from two stockholders, Bondock
Capital  and  Baycove  Investments,  in  the  aggregate  amount of approximately
$796,000.00.  The  loans  have  been  converted  from  debt  to  stock.  These
stockholders  have  indicated that they will continue to financially support us,
although they are not contractually bound to do so. We believe our understanding
with  these  stockholders will allow us to have the funds needed to continue our

                                       15
<PAGE>

operations  over the next twelve months, however, these stockholders cannot meet
our  optimal  needs  for  expansion  and penetration of our intended markets nor
allow  us  to  implement  our  entire  business  strategy.

     Bondock  Capital  loaned  $571,768 to our company, of which $12,698 remains
owing.  This  unsecured  loan does not bear interest and does not have specified
repayment  terms.  Bondock  Capital  has indicated in writing that they will not
request  repayment  of the loan during the fiscal year ending December 31, 2000.

     Three  Eff  Corporation  loaned  approximately  $573,000 to our company, of
which  all  the  debt  has been converted to stock. On April 11, 2000, Three Eff
purchased  28  units  consisting  of  stock and warrants in exchange for a total
purchase price of $147,000. Each unit contained 3,000 shares of our common stock
and  warrants  to  purchase an additional 3,000 shares of our common stock. As a
result,  in  this private placement transaction Three Eff received 84,000 shares
of  our common stock and warrants to purchase an additional 84,000 shares. Three
Eff  paid  for  the  units by forgiving $147,000 of the outstanding loan made by
Three  Eff  to  our  company.

     Our  next  twelve  months  income  projections  are based upon focusing our
advertising  campaign  toward  four  regional  markets  with  a  relatively high
concentration  of Internet users in California, New York, Florida and Texas. New
collateral  marketing  pieces  and  coupon  programs targeted at small to medium
business  users  will focus our sales effort on growing the business-to-business
arm  of our site in conjunction with a modified subscriber program which we will
launch  as LegalCareTM. LegalCareTM will offer low cost or no cost legal and tax
opinions  to  employees  of  participating  companies  in addition to discounted
estate  planning,  traffic  violation  defense, reduced hourly rates from member
attorneys,  and  other  related  benefits  depending  on the level of membership
chosen  by  the  employer.

     By  May,  of  this  year, over 5,000 attorneys recognized the value of this
approach and chose to participate in our program. These attorneys were initially
attracted to the idea of replacing customary initial onsite interviews with more
cost-  and  time-effective  processes. In May, we began reworking the concept of
the  attorney network to including the offering of technology services to member
attorneys  (free  e-mail, low cost web hosting, application services provisions,
etc.)  and  we  discovered  Lawyers  Homepage  Network (LHN), with an additional
20,000  member  attorneys  already  using  their  patented CaseMatch service. We
determined  that  LHN  was  an ideal fit to manage the attorney component of our
professional  service website. On August 5, 2000, we entered a binding letter of
intent  to  purchase Lawyers Homepage Network ("LHN"). LHN provides a variety of
attorney  services  including  web  page  development  and  hosting  as  well as
providing  its  members  access  to  a  Virtual  Private  Network.

     We  have  discontinued  the  placement  of  the  $32  million  balance of a
$42-million advertising campaign announced in January of this year. The campaign
itself,  composed  of print, television, radio, banner ads, billboards and event
sponsorships,  had insufficient focus and geographic concentration to build to a
critical  mass  in  any  regional  market.  With  a  marketing plan specifically
designed  to  drive  traffic  to  the  site  via a targeted business-to-business
strategy,  legalopinion.com will rework its media plan to focus on those markets
with  high  internet  use  populations. This approach, supported by a nationwide
network  of  direct  business  development representatives supplemented with key
strategic  alliances,  should  drive  the  traffic  to the site with predictable
precision,  while  continually  increasing the pool of legal talent available to
the  consumer.

     As  the  number  of Internet users increases, and legalopinion.com's market
share  increases,  revenues  will  continue  to demonstrate an increasingly high
growth  curve.  The  Company  has plans to add other revenue streams that can be
accommodated  within  the  existing  Web  site  configuration.

     Product  plans  include  multiple  format  legal  forms (fill-in-the-blank,
"smart-form"  assisted,  and  forms  bundled with the services of an attorney to
complete the document), as well as online small claims processing assistance (to
be  launched  as  www.mylawsuitonline.com  are  all currently in the development
phase.  Projected  costs  to  bring  these  services  online  exceed $1 million.

                                       16
<PAGE>

Additionally,  the  Company  plans  to  pursue strategic acquisitions, marketing
alliances,  and  tie  in  related  financial/accounting  services  into  their
offerings.

     Organizationally,  legalopinion.com will be re-invented as a public holding
company  with operating divisions representing our current potential in four (4)
key  profit  centers:

1.  LegalCare  -  consumer  legal  and  financial  services;

2.  Lawyers  Homepage  Network  - Attorney services and Virtual Private Network;

3.  Affiliate,  Joint  Ventures,  and  Strategic  Partnerships;  and

4.  IT  Services  -  fulfilling  our  internal deeds and providing build-out and
maintenance  services  to  our  strategic  partners.


CAUTIONARY  STATEMENTS:

     We  have generated insignificant revenues and have accumulated a deficit of
more  than  $14  Million  since  inception.  This  factor,  among others, raises
substantial  doubt  about our ability to continue as a going concern. Our future
capital  requirements will depend on many factors, including but not limited to,
results  of  operations  and  the  availability  of additional financing. To the
extent  that existing resources and future earnings are insufficient to fund our
activities,  we  will  need  to  raise  additional  funds through debt or equity
financing.  We cannot assure that such additional financing will be available or
that,  if  available,  it  can  be  obtained  on  terms  favorable to us and our
stockholders.  In addition, any equity financing could result in dilution to our
stockholders.  Our inability to obtain adequate funds would adversely affect our
operations  and  ability  to  implement  our  business  strategy. Even if we are
successful  in  raising  capital  through the sources specified, there can be no
assurances  that  any such financing would be available in a timely manner or on
terms acceptable to us and our current shareholders, Also, any additional equity
financing  could  be  dilutive  to  our then existing shareholders, and any debt
financing  could  involve  restrictive  covenants with respect to future capital
raising  activities  and  other  financial  and  operational  matters.


      (2)  SUMMARY  OF  PRODUCT  RESEARCH  AND  DEVELOPMENT. As the software and
website  have  already  been completed and a majority of the development work is
complete,  on-going  changes  may  be completed as the company receives feedback
from  both  lawyers  and consumers that use its website. If the demand is strong
from  Europe  and  consumers indicate they require another language, the company
may translate its software into several different languages to allow the site to
be  used  by  consumers     throughout  the  world. We are planning to expand to
provide  further  services  to  both  lawyers  and  consumers.

      (3)  EXPECTED PURCHASE OR SALE OF PLANT AND SIGNIFICANT EQUIPMENT. None at
this  time.

      (4)  EXPECTED  SIGNIFICANT  CHANGE  IN THE NUMBER OF EMPLOYEES. We will be
staffing  5  new  positions  within the next 12 months. Further employees may be
required  if  demand  increases  significantly  for  customer support and sales.


 (B)  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND  RESULTS  OF
OPERATIONS.B)  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL CONDITION AND RESULTS OF
OPERATIONS.  Our  principal  activity  for  1997  and  1998  and for the first 2
quarters  of  1999,  has  been to revivify our corporate franchise and bring our
securities filings and reporting current. We were not an operating entity, until
the  last  half  of  1999.  Therefore  comparison  of  current  periods  with
corresponding  previous  periods  would  not  be  meaningful  or  useful, in the
judgement  of  management.  After  the  acquisition  of our current business, on
August  9,  1999,  we  continued  to  incur  expenses to develop our Website. No

                                       17
<PAGE>

revenues  were  generated until after the Site became operational on October 31,
1999.  Only  $439.00 was generated from that time until year end. The reason for
such  a  modest  result  must be seen in terms of the lack of previous marketing
efforts,  and  limited  marketing efforts during those final two months of 1999.

     We wound up with total expenses of $652,359 and a net loss of $651,920. The
loss  was  generated  by  our  initial  operating  activity,  as  follows:

<TABLE>
<CAPTION>

<S>                                  <C>
Revenues: . . . . . . . . . . . . .  $
                                     =========
Directory fees. . . . . . . . . . .      (439)
 Total Revenues . . . . . . . . . .      (439)
Expenses:
Accounting and Legal. . . . . . . .    79,423
Advertising and Promotion . . . . .    68,483
Attorney Directory enrollment . . .    58,450
Cost of Recapitalization. . . . . .   100,000
Credit and commissions. . . . . . .     2,902
Depreciation. . . . . . . . . . . .     4,296
Foreign exchange loss . . . . . . .       250
General and administrative. . . . .    12,227
Investor relations. . . . . . . . .    28,474
Management Fees . . . . . . . . . .    60,639
Travel and legal conventions. . . .    27,516
Web-site and technology maintenance   209,699
 Total Expenses . . . . . . . . . .   652,359
Net Loss. . . . . . . . . . . . . .   651,920
</TABLE>

     During 1999, we operated on the funds provided through shareholder loans in
the  amount  of  $527,899.00.

     We  have  discontinued  the  placement  of  the  $32  million  balance of a
$42-million advertising campaign announced in January of this year. The campaign
itself,  composed  of print, television, radio, banner ads, billboards and event
sponsorships,  had insufficient focus and geographic concentration to build to a
critical  mass  in  any  regional  market.

                                       18
<PAGE>

     ITEM  7.  FINANCIAL  STATEMENTS.

     Please see the Exhibit Index found on page 14 of this Report. The financial
statements  listed  therein, attached hereto and filed herewith are incorporated
herein  by  this  reference  as  though  fully  set  forth  herein.


     ITEM 8.     CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
                 FINANCIAL  DISCLOSURE.

     None.


     The  Remainder  of  this  Page  is  Intentionally  left  Blank

                                       19
<PAGE>

     PART  III


     ITEM  9.     DIRECTORS  AND  EXECUTIVE  OFFICERS,  PROMOTERS  AND  CONTROL
                  PERSONS; COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT.

     The  Directors  and  Officers  elected on August 9, 1999, were Don Crompton
(elected  President),  Brian  Lovig  (elected  Treasurer) and Rae Meier (elected
Secretary).

     Don  Crompton,  age  53,  serves  as  a  Director  and as President for the
Registrant.  Over  the  past  5 years Mr. Crompton has been an owner/operator of
Realty  World  Corp.  of  Kelowna,  BC,  Canada.  During  this  same  period and
previously,  he  has  served as a consultant for financial and mortgage start-up
companies.  In  the  course of work, Mr. Crompton has recruited and trained over
1,000 sales professionals. He holds a degree in commerce and frequently lectures
at  various  leadership  and  management  seminars.

     Brian  Lovig,  age  49,  serves  as a Director, Chief Financial Officer and
Treasurer  for  the  Registrant.  Mr Lovig, who is the author of Bright Business
Ideas  I  and  II,  for the past 5 years has been an investor and financier in a
number  of  public  and  private companies. Mr Lovig during that period has also
served  as  an  independent  auctioneer  for  real  estate  properties.

     Rae  Meier,  age  54,  serves as a Director and corporate Secretary for the
Registrant.  Since  May,  1994,  Mr  Meier  has been 50% co-owner and manager of
Paradigm  Financial  Services Ltd. Paradigm is a mortgage brokerage company. Mr.
Meier  has  over  30  years  experience  in  corporate  finance,  management and
marketing  with  various  companies.


     No  Director  has resigned or declined to stand for re-election at any time
during  the  last  year  because  of  any disagreement on any matter of any sort
involving  any  aspect  of  Registrant's  operations,  policies  or  practices.


     ITEM  10.  EXECUTIVE  COMPENSATION.

     No officer or director receives any salary or benefits directly from us and
there  are  no stock options or bonuses established for any of these persons. We
have  an  arrangement  with  Paradigm  Financial Consulting Group to provide for
payment  of  our  employees.  We  pay Paradigm $17,500 (Canadian) per month that
provides  for the payment of salaries to the 4 part-time employees. There are no
highly-compensated persons among this group. Don Crompton (our Director) and Rae
Meier  (our  Secretary)  are  indirectly  benefitted by the fee paid to Paradigm
Financial Consulting Group of which Rae Meier also serves as President. Paradigm
is  beneficially  owned 50%/50% by Mr. Crompton's family trust and by Mr. Meier.

     Paradigm  has  other  business  interests  besides its arrangement with us.
Accordingly,  our  CEO  Mr.  Crompton  and  our  Secretary  Mr.  Meier  are  not
compensated  directly  by  us,  but  provide  their  services  by  reason of our
relationship  with  Paradigm, and are presumably benefited as owners of Paradigm
by this arrangement. We have not as yet adopted our formal plan of compensation.
While  we  expect  to  develop  such  a  plan,  we  have  not  done  so  yet.

                                       20
<PAGE>


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

                                     TABLE A
               CERTAIN BENEFICIAL OWNERS AND OWNERS OF 5% OR MORE
<TABLE>
<CAPTION>
<S>                                             <C>         <C>
Name and Address of Beneficial Owner            Share       % of Total
Common Stock                                    Ownership
----------------------------------------------------------------------
Baycove Investments Ltd.                         4,500,000       14.48
1177 West Hastings
Vancouver BC V6E 2K3
----------------------------------------------------------------------
Bondock Capital Ltd.                             4,500,000       14.48
Two Union Square, 42nd Floor 601 Union Street,
Seattle Washington, 98101
----------------------------------------------------------------------
Norm Avis                                        2,499,999        8.04
8300 Sunset Avenue
Fair Oaks CA 95628
----------------------------------------------------------------------
Allan Hackel                                     2,500,001        8.04
1330 Center Street
Newton Center MA 02459
----------------------------------------------------------------------
Total 5% Owners                                 14,000,000       45.04
Total Issued and Outstanding                    31,083,942      100.00
======================================================================
</TABLE>


                                     TABLE B
                             OFFICERS AND DIRECTORS
<TABLE>
<CAPTION>
<S>                                              <C>         <C>
Name and Address of Beneficial Owner             Share       % of Total
Common Stock                                     Ownership
Don Crompton (President)                            150,000        0.48
Two Union Square, 42nd Floor 601 Union Street,
Seattle Washington, 98101
-----------------------------------------------------------------------
Rae Meier (Secretary)                               150,000        0.48
Two Union Square, 42nd Floor 601 Union Street,
Seattle Washington, 98101
-----------------------------------------------------------------------
Brian Lovig (Treasurer)(1)                        4,500,000       14.48
Two Union Square, 42nd Floor 601 Union Street,
Seattle Washington, 98101
-----------------------------------------------------------------------
All Officers and Directors as a Group             4,800,000       15.44
-----------------------------------------------------------------------
Total Shares Issued and Outstanding              31,083,942      100.00
=======================================================================
</TABLE>

(1)  Irene  Poole  is  the  sole  Director  of  Baycove  Investments  Ltd,  with
dispositive  control  of  is  shares.

(2)  Mr.  Brian  Lovig  and wife are the persons with dispositive control of the
4,500,000  shares  shown  in Tables A and B. They are the same 4,500,000 shares,
being  one-half  of  the 9,000,000 exchange shares issued for the acquisition of
legalopinion.com,  Inc.,  the Canadian acquired company. The shares are owned by
Bondock  Capital.  Bondock  is owned by Mr. and Mrs. Lovig through the form of a
family  trust.  Mrs.  Lovig  is  the  Trustee.

                                       21
<PAGE>

(3)      Norm  Alvis  and Allan Hackel are the beneficial owners of their shares
as  listed. However, the shares are issued in the name of Venture Capital Media.


     ITEM  12.  CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS.


     Don  Crompton and Rae Meier are indirectly compensated from the fee paid to
Paradigm Financial Consulting Group of which Rae Meier also serves as President.

     We  believe  that  the  terms of the transactions discussed in this section
were at least as favorable to our company as those which could have been secured
in  arm's  length  transactions  with  unrelated  third  parties.


     ITEM  13.  EXHIBITS,  FINANCIAL  STATEMENT  SCHEDULES,  AND REPORTS ON FORM
8-K.13.  EXHIBITS,  FINANCIAL  STATEMENT  SCHEDULES,  AND  REPORTS  ON FORM 8-K.


(A)  FINANCIAL  STATEMENTSA)  FINANCIAL  STATEMENTS.  Please  see  Exhibit Index
following

(B)  FORM  8-K  REPORTSB) FORM 8-K REPORTS. A report on Form 8-K was filed about
August  25,  1999,  reporting  the reorganization and related events reported as
subsequent  events  in  this  Annual  Report.  It was corrected in certain minor
respects  by  a  report  on  Form  8-K  of  about  November  11,  1999.

(C)  EXHIBITSC)  EXHIBITS.  Please  see  Exhibit  Index  following.

                                       22
<PAGE>


     EXHIBIT  INDEXINDEX

     FINANCIAL  STATEMENTS  AND  DOCUMENTS
     FURNISHED  AS  A  PART  OF  THIS  REGISTRATION  STATEMENT

     Each  Exhibit  is  filed  under  an  Exhibit Cover-page, and indexed by the
Exhibit  Number,  Description,  and  sequential  page  number  of  this  Report.

Exhibit  Table Category  /  Description of Exhibit                          Page
=======  =======================================================================
 Number           [2]   PLAN OF ACQUISITION, REORGANIZATION,
                        ARRANGEMENT, LIQUIDATION OR SUCCESSION
2.1 . .  Articles of Merger and Plan of Reorganization Eurotronics Holdings   25
         (a Utah corporation) to legalopinion.com (a Nevada corporation)
                  [3]   ARTICLES OF INCORPORATION AND BY-LAWS
3.1 . .  ARTICLES OF INCORPORATION legalopinion.com (a Nevada Corporation)    31
3.2 . .  BY-LAWS legalopinion.com (a Nevada Corporation)                      34
F-1                     FINANCIAL STATEMENTS
         Audited Financial Statements for the years ended December 31, 1999   44
================================================================================

                                       23
<PAGE>




     SUPPLEMENTARY  INFORMATION  TO  BE  FURNISHED  WITH
     REPORTS  FILED  PURSUANT  TO  SECTION  15(D)  OF  THE  ACT  BY
     REGISTRANTS  WHICH  HAVE  NOT  REGISTERED  SECURITIES
     PURSUANT  TO  SECTION  12  OF  THE  ACT.

     No  annual  report  or  proxy  material  has been sent to security holders.


     Pursuant  to  the requirements of the Securities Exchange Act of 1934, this
report  has  been  signed  below  by  the  following  persons  on  behalf of the
Registrant  and  in  the  individual  capacities  and  on  the
date  indicated.

     LEGALOPINION.COM

     formerly  Eurotronics  Holdings,  Inc.

Dated:  October  25,  2000




John  Marencik  /s/                                     /s/         Brian  Lovig

John  Marencik                                                      Brian  Lovig
President/CEO                                          Chief  Financial  Officer



Rae  Meier   /s/                                       /s/         Don  Crompton

Rae  Meier                                                         Don  Crompton
Secretary/Director                                                      Director



PLAN  ATTACHED

                                       24
<PAGE>
                       PLAN OF MERGER FOR CHANGE OF SITUS
                                    AUGUST 9, 1999

                                       25
<PAGE>

                   PLAN  OF  MERGER  FOR  CHANGE  OF  SITUS
                                 BY  WHICH
                         EUROTRONICS  HOLDINGS,  INC.
             (A  UTAH  CORPORATION)WILL  MERGE  WITH  AND  INTO
                               legalopinion.com
                          (A  NEVADA  CORPORATION)
     FOR  THE  PURPOSE  OF  CHANGING  THE  PLACE  OF  INCORPORATION


     THIS PLAN OF REORGANIZATION  is made effective and dated this day of August
9, 1999, by and between the above referenced corporations, sometimes referred to
     herein as "the Public Company" and "the Private Company", respectively.


     I.  RECITALS

                        A. THE PARTIES TO THIS AGREEMENT

         1.  EUROTRONICS HOLDINGS, INC. ("the Public Company") is a Utah
  Corporation.

         2.  legalopinion.com ("the Private Company") is a Nevada  Corporation,
  having been created (or to be created) on behalf of Eurotronics Holdings, Inc.
  for the purpose of changing the place of incorporation from Utah to Nevada .

                         B. THE CAPITAL OF THE PARTIES:

        1.  THE CAPITAL OF THE PUBLIC COMPANY consists of 200,000,000 shares of
common voting stock of $0.0001 par value authorized, of which 17,083,942 shares
are issued and outstanding.

        2.  THE CAPITAL OF THE PRIVATE COMPANY consists of 50,000,000  shares of
common voting stock of $0.001 par value authorized, of which no shares have been
or are issued or outstanding.

                        C. THE DECISION TO REORGANIZE TO CHANGE SITUS:
  The Parties have resolved, accordingly, to merge and relocated the place of
incorporation, by means of the following reorganization, by which the Public
Company will merge with and into the Private Company move to Nevada.

--------------------------------------------------------------------------------
                             II.  Plan of Reorganization
--------------------------------------------------------------------------------

A. CHANGE OF SITUS:  The Public Company (Utah) and the Private Company (Nevada )
are hereby reorganized for the sole and singular purpose of changing the place
of incorporation of Eurotronics Holdings, Inc.; such that immediately following
the Reorganization the Utah Public Company will move to Nevada .

     1.  THE PUBLIC COMPANY: EUROTRONICS HOLDINGS, INC. of Utah will merge with
and into and thereafter be legalopinion.com of Nevada . The Public Company will
retain its corporate personality and status, and will continue its corporate
existence uninterrupted, in and through, and only in and through the Nevada
Corporation.

      2.  CONVERSION OF OUTSTANDING SHARES:  Forthwith upon the effective date
hereof, each and every one share of stock of the Public Utah Company shall be
converted to one share of the Nevada  Company. Any such holders of shares may
surrender them to the transfer agent for common stock of the Public Utah
Company, which transfer agent shall remain and continue as transfer agent for
the Nevada  Company, until and unless changed later.

       3.  EFFECTIVE DATE: This Plan of Reorganization shall become effective
immediately upon approval and adoption by Corporate parties hereto, in the
manner provided by the law of its place of incorporation and its constituent
corporate documents, the time of such effectiveness being called the effective
date hereof.

       4.  SURVIVING CORPORATIONS: The Nevada  Company shall survive the
Reorganization after Reorganization, with the operational history of the Utah
Company before the Reorganization, and with the management, duties and
relationships to its shareholders unchanged by the Reorganization and with all
of its property and with its shareholder list unchanged.

      5.  FURTHER ASSURANCE, GOOD FAITH AND FAIR DEALING: the Directors of each
Company shall and will execute and deliver any and all necessary documents,
acknowledgments and assurances and do all things proper to confirm or
acknowledge any and all rights, titles and interests created or confirmed
herein; and both companies covenant hereby to deal fairly and good faith with
each other and each others shareholders.

This Reorganization Agreement is executed on behalf of each Company by its
duly authorized representatives, and attested to, pursuant to the laws of its
respective place of incorporation and in accordance with its constituent
documents.


              EUROTRONICS  HOLDINGS,  INC.          legalopinion.com
             (A  UTAH  CORPORATION)            (A  NEVADA  CORPORATION)

                   by                                      by

        __________/s/___________                 ________/s/________
              Don Crompton                           Don Crompton
              -President                               President

        _________/s/___________                  _______/s/_________
            Don Crompton                             Rae Meier
              Secretary                              Secretary

                                       26
<PAGE>


                                   EXHIBIT 3.1

                   ARTICLES OF INCORPORATION legalopinion.com
                             (A NEVADA CORPORATION)



                                       27
<PAGE>

                            ARTICLES OF INCORPORATION
                                       OF
                                legalopinion.com


     ARTICLE  I.  The  name  of  the  Corporation  is  legalopinion.com

     ARTICLE  II.  Its principal office in the State of Nevada is 774 Mays Blvd.
#10,  Incline  Village  NV  89452.  The  initial  resident agent for services of
process  at  that  address  is  N&R  Ltd.  Group,  Inc.

     ARTICLE  III.  The  purposes  for which the corporation is organized are to
engage in any activity or business not in conflict with the laws of the State of
Nevada  or  of  the  United  States  of America.  The period of existence of the
corporation  shall  be  perpetual.

     ARTICLE  IV.  The corporation shall have authority to issue an aggregate of
50,000,000  shares  of  common voting equity stock of par value one mil ($0.001)
per share, and no other class or classes of stock, for a total capitalization of
$50,000.  The corporation's capital stock may be sold from time to time for such
consideration  as  may  be  fixed  by  the  Board of Directors, provided that no
consideration  so  fixed  shall  be  less  than  par  value.

     ARTICLE  V.  No  shareholder  shall  be  entitled  to  any  preemptive  or
preferential  rights  to subscribe to any unissued stock or any other securities
which the corporation may now or hereafter be authorized to issue, nor shall any
shareholder  possess  cumulative  voting rights at any shareholders meeting, for
the  purpose  of  electing  Directors,  or  otherwise.

     ARTICLE  VI. The name and address of the Incorporator of the corporation is
William  Stocker,  Attorney  at  Law,  34700  Pacific  Coast Highway, Suite 303,
Capistrano  Beach  CA  92624,  phone  (949)  248-9561,  fax  (949) 248-1688. The
affairs of the corporation shall be governed by a Board of Directors of not less
than  one  (1)  nor  more  than  (7) persons. The Incorporator shall act as Sole
Initial  Director.

     ARTICLE  VII. The Capital Stock, after the amount of the subscription price
or  par  value,  shall  not  be  subject  to  assessment to pay the debts of the
corporation,  and  no  stock  issued,  as  paid  up, shall ever be assessable or
assessed.

     ARTICLE  VIII.  The  initial By-laws of the corporation shall be adopted by
its  Board  of  Directors.  The  power to alter, amend or repeal the By-laws, or
adopt  new  By-laws,  shall  be  vested  in  the  Board  of Directors, except as
otherwise  may  be  specifically  provided  in  the  By-laws.

                                       28
<PAGE>
     I  THE  UNDERSIGNED,  being  the  Incorporator  hereinbefore  named for the
purpose  of  forming  a  corporation pursuant the General Corporation Law of the
State  of  Nevada,  do  make  and  file  these Articles of Incorporation, hereby
declaring  and certifying that the facts herein stated are true, and accordingly
have  set  my  hand  hereunto  this  Day,

July  26,  1999.





                             _________/s/__________
                                 William Stocker
                                 attorney at law
                                  Incorporator

                                       29
<PAGE>
--------------------------------------------------------------------------------
                                   EXHIBIT 3.2
                            BY-LAWS legalopinion.com
                             (A NEVADA CORPORATION)
--------------------------------------------------------------------------------


                                       30
<PAGE>
--------------------------------------------------------------------------------
                                     BY-LAWS
                                       OF
                                legalopinion.com
                              A NEVADA CORPORATION
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
                                    ARTICLE I
                                CORPORATE OFFICES
--------------------------------------------------------------------------------


     The  principal  office  of  the corporation in the State of Nevada shall be
located  at  774  Mays Blvd. Suite 10, Incline Village NV 89451. The corporation
may have such other offices, either within or without the State of incorporation
as  the  board  of directors may designate or as the business of the corporation
may  from  time  to  time  require.

--------------------------------------------------------------------------------
                                   ARTICLE II
                             SHAREHOLDERS' MEETINGS
--------------------------------------------------------------------------------

SECTION  1.  PLACE  OF  MEETINGS

     The  directors  may designate any place, either within or without the State
unless  otherwise  prescribed by statute, as the place of meeting for any annual
meeting  or  for any special meeting called by the directors. A waiver of notice
signed  by  all  stockholders  entitled  to  vote at a meeting may designate any
place,  either  within  or  without  the  State  unless  otherwise prescribed by
statute, as the place for holding such meeting. If no designation is made, or if
a  special  meeting  be  otherwise  called,  the  place  of meeting shall be the
principal  office  of  the  corporation.

SECTION  2.  ANNUAL  MEETINGS

     The  time  and date for the annual meeting of the shareholders shall be set
by  the  Board  of  Directors of the Corporation, at which time the shareholders
shall  elect a Board of Directors and transact any other proper business. Unless
the  Board  of  Directors  shall  determine otherwise, the annual meeting of the
shareholders  shall be held on the second Monday of March in each year, if not a
holiday, at Ten o'clock A.M., at which time the shareholders shall elect a Board
of  Directors  and  transact  any other proper business. If this date falls on a
holiday,  then  the  meeting  shall be held on the following business day at the
same  hour.

SECTION  3.  SPECIAL  MEETINGS

     Special  meetings  of  the shareholders may be called by the President, the
Board  of  Directors,  by  the holders of at least ten percent of all the shares
entitled  to  vote  at  the  proposed  special  meeting, or such other person or
persons  as  may  be  authorized  in  the  Articles  of  Incorporation.

SECTION  4.  NOTICES  OF  MEETINGS

     Written  or  printed  notice stating the place, day and hour of the meeting
and,  in  the  case  of a special meeting, the purpose or purposes for which the
meeting  is called, shall be delivered not less than ten (10) days nor more than
sixty (60) days before the date of the meeting, either personally or by mail, by
the  direction of the president, or secretary, or the officer or persons calling
the  meeting.  If  mailed,  such  notice  shall  be  deemed to be delivered when
deposited in the United States mail, addressed to the stockholder at his address
as  it  appears  on  the  stock  transfer books of the corporation, with postage
thereon  prepaid.
Closing  of  Transfer  Books  or  Fixing  Record  Date.

     (a) For the purpose of determining stockholders entitled to notice of or to
vote  at any meeting of stockholders or any adjournment thereof, or stockholders
entitled to receive payment of any dividend, or in order to make a determination
of  stockholders  for any other proper purpose, the directors of the corporation
may  provide  that  the stock transfer books shall be closed for a stated period
but  not to exceed, in any case twenty (20) days. If the stock transfer books be
closed for the purpose of determining stockholders entitled to notice or to vote
at  a  meeting  of  stockholders, such books shall be closed for at least twenty
(20)  days  immediately  preceding  such  meeting.

     (b)  In  lieu  of  closing  the  stock  transfer  books,  the directors may
prescribe  a  day  not  more than sixty (60) days before the holding of any such
meeting  as  the  day as of which stockholders  entitled to notice of the and to
vote at such meeting must be determined. Only stockholders of record on that day
are  entitled  to  notice  or  to  vote  at  such  meeting

     (c)  The directors may adopt a resolution prescribing a date upon which the
stockholders  of  record are entitled to give written consent to actions in lieu
of  meeting.  The  date  prescribed by the directors may not precede nor be more
than  ten  (10)  days  after  the  date  the resolution is adopted by directors.

SECTION  5.  VOTING  LIST.

     The  officer  or  agent  having  charge of the stock transfer books for the
shares of the corporation shall make, at least ten (10) days before each meeting
of  stockholders,  a  complete  list  of  stockholders  entitled to vote at such
meeting,  or  any  adjournment thereof, arranged in alphabetical order, with the
address  of  and  number of shares held by each, which list, for a period of ten
(10)  days  prior to such meeting, shall be kept on file at the principal office
of  the corporation and shall be subject to inspection by any stockholder at any
time during usual business hours. Such list shall also be produced and kept open
at  the  time and place of the meeting and shall be subject to the inspection of
any  stockholder  during  the  whole  time  of  the  meeting. The original stock
transfer  book  shall  be  prima  facie  evidence as to who are the stockholders
entitled  to  examine  such  list or transfer books or to vote at the meeting of
stockholders.

SECTION  6.  QUORUM.

     At  any meeting of stockholders, a majority of fifty percent plus one vote,
of  the  outstanding  shares of the corporation entitled to vote, represented in
person  or  by proxy, shall constitute a quorum at a meeting of stockholders. If
less  than said number of the outstanding shares are represented at a meeting, a
majority  of  the outstanding shares so represented may adjourn the meeting from
time to time without further notice. At such adjourned meeting at which a quorum
shall be present or represented, any business may be transacted which might have
been  transacted at the meeting originally notified. The stockholders present at
a  duly  organized  meeting may continue to transact business until adjournment,
notwithstanding  the  withdrawal  of  enough  stockholders  to leave less than a
quorum.

SECTION  7.  PROXIES.

     At  all  meetings  of  the  stockholders,  a  stockholder may vote by proxy
executed  in  writing  by  the stockholder or by his duly authorized attorney in
fact.  Such proxy shall be filed with the secretary of the corporation before or
at  the  time  of  the  meeting.  Such  proxies  may  be deposited by electronic
transmission.

SECTION  8.  VOTING.

     Each  stockholder  entitled  to  vote  in  accordance  with  the  terms and
provisions  of  the  certificate  of  incorporation  and  these by-laws shall be
entitled to one vote, in person or by proxy, for each share of stock entitled to
vote  held by such shareholder. Upon the demand of any stockholder, the vote for
directors  and  upon  any  question  before  the meeting shall be by ballot. All
elections  for directors shall be decided by plurality vote; all other questions
shall  be  decided  by  majority  vote  except  as  otherwise  provided  by  the
Certificate  of  Incorporation  or  the  laws  of  Nevada.

SECTION  9.  ORDER  OF  BUSINESS.

     The  order  of  business  at  all meetings of the stockholders, shall be as
follows:

     a.     Roll  Call.
     b.     Proof  of  notice  of  meeting  or  waiver  of  notice.
     c.     Reading  of  minutes  of  preceding  meeting.
     d.     Reports  of  Officers.
     e.     Reports  of  Committees.
     f.     Election  of  Directors.
     g.     Unfinished  Business.
     h.     New  Business.


SECTION  10.  INFORMAL  ACTION  BY  STOCKHOLDERS.

     Unless  otherwise  provided by law, any action required to be taken, or any
other  action which may be taken, at a meeting of the stockholders, may be taken
without  a  meeting  if a consent in writing, setting forth the action so taken,
shall  be signed by all of the stockholders entitled to vote with respect to the
subject matter thereof. Unless otherwise provided by law, any action required to
be  taken,  or  any  other  action  which  may  be  taken,  at  a meeting of the
stockholders,  may  be  taken without a meeting if a consent in writing, setting
forth  the  action  so  taken,  shall  be  signed  by  a  Majority of all of the
stockholders  entitled to vote with respect to the subject matter thereof at any
regular  meeting  called on notice, and if written notice to all shareholders is
promptly  given  of  all  action  so  taken.

SECTION  11.  BOOKS  AND  RECORDS.

     The  Books,  Accounts,  and  Records  of  the corporation, except as may be
otherwise  required  by  the laws of the State of Nevada, may be kept outside of
the  State of Nevada, at such place or places as the Board of Directors may from
time to time appoint. The Board of Directors shall determine whether and to what
extent the accounts and the books of the corporation, or any of them, other than
the  stock  ledgers, shall be open to the inspection of the stockholders, and no
stockholder  shall  have any right to inspect any account or book or document of
this  Corporation,  except  as  conferred  by  law  or  by  resolution  of  the
stockholders  or  directors. In the event such right of inspection is granted to
the  Stockholder(s)  all  fees associated with such inspection shall be the sole
expense  of  the  Stockholder(s)  demanding the inspection. No book, account, or
record  of  the  Corporation  may be inspected without the legal counsel and the
accountants  of the Corporation being present. The fees charged by legal counsel
and  accountants to attend such inspections shall be paid for by the Stockholder
demanding  the  inspection.

--------------------------------------------------------------------------------
                                   ARTICLE III
                               BOARD OF DIRECTORS
--------------------------------------------------------------------------------

SECTION  1.  GENERAL  POWERS.

     The  business  and affairs of the corporation shall be managed by its board
of  directors.  The  directors  shall  in all cases act as a board, and they may
adopt  such  rules  and  regulations  for  the conduct of their meetings and the
management  of  the  corporation, as they may deem proper, not inconsistent with
these  by-laws  and  the  laws  of  this  State.

SECTION  2.  NUMBER,  TENURE,  AND  QUALIFICATIONS.

     The  number  of  directors of the corporation shall be a minimum of one (l)
and  a  maximum  of  nine  (7),  or  such other number as may be provided in the
Articles of Incorporation, or amendment thereof. Each director shall hold office
until the next annual meeting of stockholders and until his successor shall have
been  elected  and  qualified.

SECTION  3.  REGULAR  MEETINGS.

     A regular meeting of the directors, shall be held without other notice than
this  by-law  immediately after, and at the same place as, the annual meeting of
stockholders.  The  directors may provide, by resolution, the time and place for
holding  of  additional  regular  meetings  without  other  notice  than  such
resolution.

SECTION  4.  SPECIAL  MEETINGS.

     Special meetings of the directors may be called by or at the request of the
president or any two directors. The person or persons authorized to call special
meetings  of  the directors may fix the place for holding any special meeting of
the  directors  called  by  them.

SECTION  5.  NOTICE.

     Notice  of  any  special meeting shall be given at least one day previously
thereto by written notice delivered personally, or by telegram or mailed to each
director  at  his business address. If mailed, such notice shall be deemed to be
delivered  when  deposited  in the United States mail so addressed, with postage
thereon  prepaid.  The  attendance of a director at a meeting shall constitute a
waiver  of notice of such meeting, except where a director attends a meeting for
the  express purpose of objecting to the transaction of any business because the
meeting  is  not  lawfully  called  or  convened.

SECTION  6.  QUORUM.

     At  any  meeting  of  the  directors  fifty (50) percent shall constitute a
quorum  for the transaction of business, but if less than said number is present
at  a  meeting, a majority of the directors present may adjourn the meeting from
time  to  time  without  further  notice.

SECTION  7.  MANNER  OF  ACTING.

     The  act  of  the majority of the directors present at a meeting at which a
quorum  is  present  shall  be  the  act  of  the  directors.

SECTION  8.  NEWLY  CREATED  DIRECTORSHIPS  AND  VACANCIES.

     Newly  created  directorships  resulting  from an increase in the number of
directors and vacancies occurring in the board for any reason except the removal
of  directors  without  cause  may  be  filled  by a vote of the majority of the
directors  then  in  office,  although  less  than  a  quorum  exists. Vacancies
occurring by reason of the removal of directors without cause shall be filled by
vote  of  the  stockholders.  A  director  elected  to  fill a vacancy caused by
resignation,  death or removal shall be elected to hold office for the unexpired
term  of  his  predecessor.

SECTION  9.  REMOVAL  OF  DIRECTORS.

     Any  or  all  of  the  directors  may  be  removed for cause by vote of the
stockholders  or  by action of the board. Directors may be removed without cause
only  by  vote  of  the  stockholders.

SECTION  10.  RESIGNATION.

     A  director  may  resign at any time by giving written notice to the board,
the president or the secretary of the corporation. Unless otherwise specified in
the  notice, the resignation shall take effect upon receipt thereof by the board
or such officer, and the acceptance of the resignation shall not be necessary to
make  it  effective.

SECTION  11.  COMPENSATION.

     No  compensation  shall  be paid to directors, as such, for their services,
but by resolution of the board a fixed sum and expenses for actual attendance at
each  regular  or special meeting of the board may be authorized. Nothing herein
contained  shall  be  construed  to  preclude  any  director  from  serving  the
corporation  in  any  other  capacity  and  receiving  compensation  therefor.

SECTION  12.  EXECUTIVE  AND  OTHER  COMMITTEES.

     The board, by resolution, may designate from among its members an executive
committee  and  other  committees, each consisting of one (l) or more directors.
Each  such  committee  shall  serve  at  the  pleasure  of  the  board.

--------------------------------------------------------------------------------
                                   ARTICLE IV
                                    OFFICERS
--------------------------------------------------------------------------------


SECTION  1.  NUMBER.

     The  officers  of the corporation shall be the president, a secretary and a
treasurer,  each  of whom shall be elected by the directors. Such other officers
and assistant officers as may be deemed necessary may be elected or appointed by
the  directors.

SECTION  2.  ELECTION  AND  TERM  OF  OFFICE.

     The  officers  of  the  corporation to be elected by the directors shall be
elected  annually  at  the first meeting of the directors held after each annual
meeting  of the stockholders. Each officer shall hold office until his successor
shall  have  been  duly  elected  and shall have qualified or until his death or
until  he  shall  resign  or  shall  have been removed in the manner hereinafter
provided.  In the event that no election of officers be held by the directors at
that  time,  the  existing  officers  shall  be deemed to have been confirmed in
office  by  the  directors.

SECTION  3.  REMOVAL.

     Any  officer  or agent elected or appointed by the directors may be removed
by  the  directors  whenever  in  their  judgement  the  best  interest  of  the
corporation would be served thereby, but such removal shall be without prejudice
to  contract  rights,  if  any,  of  the  person  so  removed.

SECTION  4.  VACANCIES.

     A  vacancy  in  any  office  because  of  death,  resignation,  removal,
disqualification  or otherwise, may be filled by the directors for the unexpired
portion  of  the  term.

SECTION  5.  PRESIDENT.

     The  president  shall be the principal executive officer of the corporation
and,  subject  to  the  control of the directors, shall in general supervise and
control  all  of  the  business  and  affairs of the corporation. He shall, when
present,  preside  at  all meetings of the stockholders and of the directors. He
may  sign,  with  the  secretary  or any other proper officer of the corporation
thereunto  authorized  by  the  directors,  certificates  for  shares  of  the
corporation,  any deeds, mortgages, bonds, contracts, or other instruments which
the  directors  have  authorized  to  be  executed,  except  in  cases where the
directors or by these by-laws to some other officer or agent of the corporation,
or  shall  be required by law to be otherwise signed or executed; and in general
shall  perform  all  duties  incident  to the office of president and such other
duties  as  may  be  prescribed  by  the  directors  from  time  to  time.

SECTION  6.  CHAIRMAN  OF  THE  BOARD.

     In  the absence of the president or in the event of his death, inability or
refusal  to act, the chairman of the board of directors shall perform the duties
of  the  president,  and  when  so  acting,  shall have all the powers of and be
subject to all the restrictions upon the president. The chairman of the board of
directors  shall  perform such other duties as from time to time may be assigned
to  him  by  the  directors.

SECTION  7.  SECRETARY.

     The  secretary  shall  keep  the  minutes  of  the stockholders' and of the
directors' meetings in one or more books provided for that purpose, see that all
notices  are duly given in accordance with the provisions of these by-laws or as
required,  be  custodian  of  the  corporate  records  and  of  the  seal of the
corporation  and  keep a register of the post office address of each stockholder
which  shall  be  furnished  to  the secretary by such stockholder, have general
charge of the stock transfer books of the corporation and in general perform all
the  duties  incident  to  the office of secretary and such other duties as from
time  to  time  may  be  assigned  to  him by the president or by the directors.

SECTION  8.  TREASURER.

     If  required  by  the  directors,  the  treasurer shall give a bond for the
faithful discharge of his duties in such sum and with such surety or sureties as
the  directors  shall  determine.  He  shall  have  charge and custody of and be
responsible  for  all  funds and securities of the corporation; receive and give
receipts  for  moneys  due  and  payable  to  the  corporation  from  any source
whatsoever,  and  deposit all such moneys in the name of the corporation in such
banks,  trust companies or other depositories as shall be selected in accordance
with  these  by-laws  and  in  general perform all of the duties incident to the
office  of  treasurer and such other duties as from time to time may be assigned
to  him  by  the  president  or  by  the  directors.


SECTION  9.  SALARIES.

     The  salaries  of  the  officers  shall  be  fixed from time to time by the
directors and no officer shall be prevented from receiving such salary by reason
of  fact  that  he  is  also  a  director  of  the  corporation.

--------------------------------------------------------------------------------
                                    ARTICLE V
                      CONTRACTS, LOANS, CHECKS AND DEPOSITS
--------------------------------------------------------------------------------

SECTION  1.  CONTRACTS.

     The  directors  may  authorize  any officer or officers, agent or agents to
enter into any contract or execute and deliver any instrument in the name of and
on  behalf  of the corporation, and such authority may be general or confined to
specific  instances.


SECTION  2.  LOANS.

     No  loans shall be contracted on behalf of the corporation and no evidences
of indebtedness shall be issued in its name unless authorized by a resolution of
the  directors. Such authority may be general or confined to specific instances.

SECTION  3.  CHECKS,  DRAFTS,  ETC.

     All checks, drafts or other orders for the payment of money, notes or other
evidences of indebtedness issued in the name of the corporation, shall be signed
by  such  officer  or  officers,  agent or agents of the corporation and in such
manner  as shall from time to time be determined by resolution of the directors.

SECTION  4.  DEPOSITS.

     All funds of the corporation not otherwise employed shall be deposited from
time  to time to the credit of the corporation in such banks, trust companies or
other  depositories  as  the  directors  may  select.


                                   ARTICLE VI
                                   FISCAL YEAR

     The  fiscal year of the corporation shall begin on the first day of January
in  each  year,  or  on  such  other  day  as  the Board of Directors shall fix.


                                   ARTICLE VII
                                    DIVIDENDS

     The  directors  may from time to time declare, and the corporation may pay,
dividends  on  its  outstanding  shares  in  the  manner  and upon the terms and
conditions  provided  by  law.


                                  ARTICLE VIII
                                      SEAL

     The  directors  may  provide  a  corporate  seal which shall have inscribed
thereon  the  name  of  the  corporation,  the  state  of incorporation, year of
incorporation  and  the  words,  "Corporate  Seal".


                                   ARTICLE IX
                                WAIVER OF NOTICE

     Unless  otherwise  provided  by  law, whenever any notice is required to be
given  to any stockholder or director of the corporation under the provisions of
these by-laws or under the provisions of the articles of incorporation, a waiver
thereof  in  writing,  signed  by the person or persons entitled to such notice,
whether  before  or after the time stated therein, shall be deemed equivalent to
the  giving  of  such  notice.


                                    ARTICLE X
                                   AMENDMENTS

     These  by-laws  may  be altered, amended or repealed and new by-laws may be
adopted  in  the  same manner as their adoption, by the Board of Directors if so
adopted; by a vote of the stockholders representing a majority of all the shares
issued  and outstanding, if so adopted or adopted by the Board of Directors; or,
in any case, at any annual stockholders' meeting or at any special stockholders'
meeting  when  the  proposed  amendment  has  been set out in the notice of such
meeting.

                                       31
<PAGE>

                                  CERTIFICATION

     THE  SECRETARY  of the Corporation hereby certifies that the foregoing is a
true  and  correct  copy  of  the  By-Laws of the Corporation named in the title
thereto  and  that  such  By-Laws were duly adopted by the Board of Directors of
said  Corporation  on  the  date  set  forth  below.

EXECUTED,  AND  CORPORATE  SEAL  AFFIXED,  this  day  of  October  15,  1999.

                   _____________/s/_____________
                            Rae  Meier
                                       32
<PAGE>

--------------------------------------------------------------------------------
                                   EXHIBIT F-1
                          AUDITED FINANCIAL STATEMENTS
                       FOR YEARS ENDING DECEMBER 31, 1999
--------------------------------------------------------------------------------


AUDITORS'  REPORT  TO  THE  STOCKHOLDERS
We  have  audited  the  consolidated  balance  sheet  of  legalopinion.com  and
subsidiary  (a  development  stage  enterprise)  as at December 31, 1999 and the
consolidated  statement  of  loss,  cash  flows and stockholders' equity for the
period  from  inception  (April  7, 1999) to December 31, 1999.  These financial
statements  are  the  responsibility  of  the  Company's  management.  Our
responsibility  is  to express an opinion on these financial statements based on
our  audit.
We  conducted  our  audit  in  accordance  with United States generally accepted
auditing  standards.  Those  standards require that we plan and perform an audit
to  obtain  reasonable  assurance  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  audit provides a reasonable basis for our
opinion.
In  our  opinion, the 1999 consolidated financial statements, referred to above,
present  fairly,  in  all  material  respects,  the  financial  position  of
legalopinion.com  and  subsidiary as at December 31, 1999 and the results of its
operations  and  its cash flows for the period from inception (April 7, 1999) to
December 31, 1999 in accordance with United States generally accepted accounting
principles.
The  accompanying  financial  statements  have  been  prepared assuming that the
Company  will  continue  as  a  going  concern.  As  shown  in  the consolidated
financial  statements,  the Company has accumulated a deficit since inception of
$651,920  to December 31, 1999.  This factor, among others, as discussed in Note
1  a) raise substantial doubt about the Company's ability to continue as a going
concern.  Management's  plans  in  regard to these matters are also described in
note  1  a).  The financial statements do not include any adjustments that might
result  from  the  outcome  of  these  uncertainties.

_______/s/__________
   "KPMG  LLP"
Chartered  Accountants
Kelowna,  Canada
February  10,  2000
                                       33
<PAGE>

                                legalopinion.com
                  (Formerly Eurotronics Holdings Incorporated)
                        (A Development Stage Enterprise)
                           Consolidated Balance Sheet
                              $  United  States
<TABLE>
<CAPTION>
<S>                                                <C>
                                                     December 31, 1999
                                                   -------------------
ASSETS

Current Assets
Cash                                               $           23,080
Prepaid Expenses (Note 3)                                  10,000,920
                                                   -------------------
                                                           10,024,000
Fixed Assets (Note 4)                                          25,558
                                                   $       10,049,558
                                                   ===================
LIABILITIES & STOCKHOLDERS' EQUITY

Current Liabilities
Accounts Payable and Accrued liabilites                      $141,979
Longe term debt
Stockholders' loan (Note 5)                                   527,899
-------------------------------------------------  -------------------
                                                              669,878
Stockholders' Equity
Capital Stock
Authorized:
50,000,000 common shares with a par value
of $0.001 per share
Issued:
31,083,942 common shares                                       31,084
Additional paid-in capital                                 10,000,516
Deficit Accululated during the development stage             (651,920)
-------------------------------------------------  -------------------
                                                            9,379,680
                                                          $10,049,558
                                                   ===================
</TABLE>
        See  accompanying  notes  to  financial  statements
                                       34
<PAGE>

                                legalopinion.com
                  (Formerly Eurotronics Holdings Incorporated)
                        (A Development Stage Enterprise)
                         Consolidated Statement of Loss
                              $  United  States

<TABLE>
<CAPTION>
<S>                                             <C>
                                                From Inception
                                                 (April 7, 1999) to
                                                December 31, 1999
                                                --------------------
Revenue
Directory Fees                                  $               439
----------------------------------------------  --------------------
                                                                439
Expenses
Accounting and Legal                                         79,423
Advertising and promotion                                    68,483
Attorney directory enrollment                                58,450
Cost of recapitalization (Note 2)                           100,000
Credit Card commissions                                       2,902
Depreciation                                                  4,296
Foreign exchange loss                                           250
General and Administrative                                   12,227
Investor Relations                                           28,474
Management fees paid to related party (Note 6)               60,639
Travel and legal Conventions                                 27,516
Web-Site and technology maintenance                         209,699
----------------------------------------------  --------------------
                                                            652,359
                                                --------------------
Net Loss                                        $           651,920
                                                --------------------
Weighted Average number of Shares                        22,170,899
Loss per Share                                               ($0.03)
====================================================================
</TABLE>
      See  accompanying  notes  to  financial  statements

                                       35
<PAGE>

                                legalopinion.com
                  (Formerly Eurotronics Holdings Incorporated)
                        (A Development Stage Enterprise)
                      Consolidated Statement of Cash Flows
                                 $ United States
<TABLE>
<CAPTION>
<S>                                           <C>
                                                 From Inception
                                               (April 7, 1999) to
                                              December 31, 1999
                                              --------------------
Operating Activities
Net Loss                                                ($651,920)
Items non involving cash
Depreciation                                                4,296
Changes in non-cash working capital
Prepaid expenses                                             (920)
Accounts payable and accrued liabilities                  128,829
--------------------------------------------  --------------------
                                                         (519,715)
Financing
Stockholders' Loans                                       527,899
--------------------------------------------  --------------------
                                                          527,899
Investing
Issuance of Shares                                          45,000
Purchase of fixed assets                                  (29,854)
------------------------------------------------------------------
                                                           15,146

Change in foreign curency denominated
cash balance                                                 (250)
--------------------------------------------  --------------------
Increase in cash                                           23,080
Cash, beginning of period                                       0
Cash, end of period                           $            23,080
============================================  ====================
Supplementary information:
Interest paid                                                   0
Income taxes paid                                               0
Non Cash investing and financing activities:
Issuance of capital stock for services to
be received                                            10,000,000
Issuance of common stock for common stock
of a private corporation                                      900
==================================================================
</TABLE>

                 See accompanying notes to financial statements

                                       36
<PAGE>
                                legalopinion.com
                  (Formerly Eurotronics Holdings Incorporated)
                        (A Development Stage Enterprise)
                 Consolidated Statement of Stockholders' Equity
                                 $ United States
<TABLE>
<CAPTION>
<S>                                <C>            <C>        <C>          <C>            <C>
                                                                          Deficit
                                                                          Accumulated
                                   Capital Stock             Additional   During the     Total
                                   -------------
                                   Number                    Paid-In      Development    Stockholders'
                                   of Shares      Amount     Capital      Stage          Equity
--------------------------------------------------------------------------------------------------------
Issued for cash on April 7, 1999             100  $ 45,000   $         0  $          0   $       45,000
Adjustment to record capital
transaction (Note 2)                  26,083,842   (14,416)        1,016             0          (13,400)
Net Loss for the period ended
December 31, 1999                              0         0             0      (651,920)        (651,920)
Issuance of shares for services
at $2.00                               5,000,000       500     9,999,500             0       10,000,000
--------------------------------------------------------------------------------------------------------
                                      31,083,942   $31,084   $10,000,516     $(651,920)      $9,379,680
========================================================================================================
</TABLE>
                             See  accompanying  notes  to  financial  statements
                                       37
<PAGE>

                                 legalopinion.com
                  (Formerly Eurotronics Holdings Incorporated)
                        (A Development Stage Enterprise)
                   Notes to Consolidated Financial Statements
                                 $ United States

                         Period ended December 31, 1999


legalopinion.com  (formerly  Eurotronics Holdings Incorporated) was incorporated
under the laws of the State of Utah for the primary purpose of investigating and
evaluating  prospective  mineral properties for possible acquisition.  Effective
August  9,  1999,  the  Company  acquired  100%  of  the  outstanding  shares of
legalopinion.com,  Inc.,  a  private  corporation  incorporated on April 7, 1999
under  the  laws  of  Alberta.  Prior to the acquisition, legalopinion.com was a
non-operating  public shell corporation with nominal net assets.  For accounting
purposes  this  transaction  has  been  accounted  for  as a recapitalization of
legalopinion.com,  Inc.  (see  note  2).  As  part of a capital transaction with
legalopinion.com, Inc., the Company continued its registration jurisdiction from
Utah  to  Nevada  and  changed  its  principal activity to the development of an
online  directory  service  that provides consumers and attorneys the ability to
interact.

1.     SIGNIFICANT  ACCOUNTING  POLICIES:

a)     Going  concern
These  financial statements have been prepared on the going concern basis, which
assumes  the  realization of assets and liquidation of liabilities in the normal
course  of  business.  As  shown  in  the consolidated financial statements, the
Company has generated insignificant revenues and has accumulated a deficit since
inception of $651,920.  This factor, among others raises substantial doubt about
the  Company's ability to continue as a going concern.  The Company's ability to
continue  as  a  going  concern  is  dependent on its ability to generate future
profitable  operations  and  receive  continued  financial  support  from  its
stockholders  and  other  investors.

Management's  plans  with  respect  to  generating  future profitable operations
include  the  launch  of  an  external  advertising  campaign  (see note 3), the
anticipated  results  of which are sales sufficient to cover operating expenses.
Management is also anticipating certain stockholders to provide additional funds
in  the  form  of  stockholders  loans  (see  note  8).

b)     Translation  of  financial  statements
The  Company's  wholly  owned subsidiary, legalopinion.Com, Inc. operates in the
United  States  and  Canada  and  accordingly,  a  portion of its operations are
conducted  in  Canadian  currency.

The  method  of  translation  applied  is  as  follows:
i)     Monetary assets and liabilities are translated at the rate of exchange in
effect  at  the  balance  sheet  date,  being  US $1.00 per Cdn. $1.4433 (1998 -
$1.5263).
ii)     Non-monetary  assets  and  liabilities  are  translated  at  the rate of
exchange in effect at the time of acquisition of the assets or assumption of the
liabilities.
iii)     Revenues  and expenses are translated at the exchange rate in effect at
the  transaction  date.
iv)     Foreign exchange gains and losses on translation are included in income.

                                       38
<PAGE>
                         legalopinion.com
       (Formerly  Eurotronics  Holdings  Incorporated)
             (A  Development  Stage  Enterprise)
         Notes  to  Consolidated  Financial  Statements
                        $  United  States
                 Period  ended  December  31,  1999


1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):
c)     Basis  of  presentation  and  consolidation
The  consolidated  financial  statements include the accounts of the Company and
its  wholly  owned  subsidiary.  All  material  intercompany  transactions  and
balances  have  been  eliminated.

To  December  31,  1999,  the  Company  is  primarily  focused on the process of
developing its business and no significant revenues have been generated to date.
Accordingly,  the Company is considered to be a development state enterprise for
financial  reporting  purposes.

d)     Fixed  assets
Fixed assets are recorded at cost.  Depreciation is provided using the following
methods  and  annual rates which are intended to amortize the cost of the assets
over  their  estimated  useful  life:

--------------------------------------------------------------------------------
       Asset                            Method                        Rate
--------------------------------------------------------------------------------
Computer  equipment                Declining  balance                  30%
Furniture  and  fixtures           Declining  balance                  20%
--------------------------------------------------------------------------------
e)     Income  taxes
The  Company accounts for income taxes by the asset and liability method.  Under
the  asset  and  liability  method,  deferred  tax  assets  and  liabilities are
recognized  for  the future tax consequences attributable to differences between
the  financial statement carrying amounts of existing assets and liabilities and
their  respective  tax  bases  and  operating loss and tax credit carryforwards.
Deferred  tax  assets  and  liabilities  are  measured  using  enacted tax rates
expected  to  apply  to  taxable  income  in  the years in which those temporary
differences are expected to be recovered or settled.  The effect on deferred tax
assets  and  liabilities of a change in tax rates is recognized in income in the
period  that  includes  the  enactment  date.

f)     Management  estimates
The  preparation  of  financial  statements  in  conformity  with  United States
generally  accepted  accounting principles requires management to make estimates
and  assumptions  that affect the reported amounts of assets and liabilities and
disclosures  of  contingent  assets and liabilities at the date of the financial
statements  and  the  reported  amounts  of  revenues  and  expenses  during the
reporting  period.  Actual  results  could  differ  from  those  estimates.

g)     Financial  instruments
The  fair  values  of  the  Company's  cash  and  accounts  payable  and accrued
liabilities  approximate  their  carrying  values  due  to  the relatively short
periods  to maturity of the instruments.  It is not possible to arrive at a fair
value  for  stockholders' loans as a maturity date is not determinable, there is
not a ready market for such instruments and given the nature of the relationship
between  the  stockholder and the Company.  The maximum credit risk exposure for
all  financial  assets  is  the  carrying  amount  of  those  assets.

                                       39
<PAGE>
                                 legalopinion.com
                  (Formerly  Eurotronics  Holdings  Incorporated)
                         (A  Development  Stage  Enterprise)
                  Notes  to  Consolidated  Financial  Statements
                                $  United  States

                      Period  ended  December  31,  1999


1.     SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED):

h)     Loss  per  share
Loss  per  share has been calculated using the weighted average number of common
shares  outstanding  during  the  period.

i)     Accounting  standards  change
In  June  1998,  the  Financial  Accounting Standards Board issued SFAS no. 133,
"Accounting  for  Derivative  Instruments  and Hedging Activities."  Adoption of
this  statement  is  not  expected to have a significant impact on the Company's
results  of  operations  or  financial  position.

2.     CAPITAL  TRANSACTION:
Effective  August  9,  1999, the Company acquired 100% of the outstanding common
shares of legalopinion.Com, Inc., a private corporation incorporated on April 7,
1999  under  the  laws of Alberta, Canada for cash consideration of $100,000 and
the issuance of 9,000,000 common shares from treasury.  The transaction has been
accounted  for  as  if  it  were  a  capital  transaction,  effectively  as  if
legalopinion.com,  Inc.  had  issued  shares  for the net assets of the Company.
Accordingly,  this  transaction  has been measured at the carrying amount of the
assets  and  liabilities  of  the Company with the excess of the carrying amount
reflected as a charge to operations.  In addition, the consolidated statement of
loss,  stockholders'  equity  and cash flows reflect the results from operations
and  cash  flows  of legalopinion.com, Inc. for the period from incorporation on
April 7, 1999 to December 31, 1999, combined with those of the legal parent from
the  date  of  acquisition  on  August  9,  1999.

3.     PREPAID  EXPENSES:
The  Company  entered into an agreement whereby the advertising service provider
agreed  to  provide  advertising  services  in exchange for common shares of the
Company.  As  at  December  31, 1999, 5,000,000 common shares were issued to the
advertising  service  provider.  This  transaction  has  been  recorded  at
$10,000,000,  the  estimated  fair  value  of  the  advertising  services  to be
received.  As  the advertising services had not yet been provided as at December
31,  1999,  the  amount  has  been  recorded  as  a  prepaid  expense.
Subject to the ongoing delivery of advertising services in the next fiscal year,
the  Company  is  committed  to issuing additional common shares with a value of
$30,000,000  subject  to  cancellation  by  the  Company  on  a quarterly basis.

                                       40
<PAGE>
                          legalopinion.com
          (Formerly  Eurotronics  Holdings  Incorporated)
                (A  Development  Stage  Enterprise)
            Notes  to  Consolidated  Financial  Statements
                          $  United  States
                  Period  ended  December  31,  1999


4.     FIXED  ASSETS:
                                                          1999
                                                      Accumulated     Net  book
                                         Cost        amortization         value
--------------------------------------------------------------------------------
Computer  equipment               $     26,204     $     3,931     $     22,273
Furniture  and  fixtures                 3,650             365            3,285
                                  $     29,854     $     4,296     $     25,558
--------------------------------------------------------------------------------
5.     STOCKHOLDERS'  LOANS:
Stockholders'  loans  are  unsecured, do not bear interest and have no specified
terms  of  repayment.  As  the  stockholders have indicated in writing that they
will  not  request repayment in the next fiscal year, the entire amount has been
shown  as  a  long  term  liability.

6.     RELATED  PARTY  TRANSACTIONS:
During the year the Company entered into the following transactions with related
parties:

                                                                         1999
--------------------------------------------------------------------------------
Management  fees  paid  to  a  company  controlled
by  the  President  of  the  Company                                $     60,639
--------------------------------------------------------------------------------
Shares  and  cash  issued  to  a  company  controlled
by  a  director  (see  note  2)                                    $     100,900
--------------------------------------------------------------------------------
These  transactions  are  measured  at  the  exchange  amount  of  consideration
established  and  agreed  to  by  the  related  parties.
--------------------------------------------------------------------------------

7.     INCOME  TAXES:
At  December  31,  1999,  the  Company had a net operating loss carryforward for
United  States income tax purposes of approximately $1,300,000 and a non-capital
loss  carryforward  for  Canadian income tax purposes of approximately $600,000.
The  net  operating  loss and non-capital loss carryforward expire in increments
beginning  in  2000  and 2006 respectively.  No amount has been reflected on the
balance  sheet  for  future income taxes as any future income tax asset has been
fully  offset  by  a  valuation  allowance.

                                       41
<PAGE>
legalopinion.com
                 (Formerly  Eurotronics  Holdings  Incorporated)
                       (A  Development  Stage  Enterprise)
                Notes  to  Consolidated  Financial  Statements
                              $  United  States

                      Period  ended  December  31,  1999

8.     SUBSEQUENT  EVENTS:
Subsequent  to  December  31, 1999, the Company received $150,000 in the form of
stockholders'  loans.
9.     UNCERTAINTY  DUE  TO  THE  YEAR  2000  ISSUE:
The  Year  2000  Issue  arises  because many computerized systems use two digits
rather  than  four to identify a year.  Date-sensitive systems may recognize the
year 2000 as 1900 or some other date, resulting in errors when information using
the  year  2000  dates is processed.  In addition, similar problems may arise in
some systems which use certain dates in 1999 to represent something other than a
date.  Although  the change in date has occurred, it is not possible to conclude
that  all  aspects  of the Year 2000 that may affect the entity, including those
related  to  customers,  suppliers,  or  other  third  parties,  have been fully
resolved.