FORM 10-K-SB

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                    [X]  ANNUAL REPORT PURSUANT TO SECTION 13
              OF THE SECURITIES EXCHANGE ACT OF 1934 (FEE REQUIRED)

                         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
(sec229.405)  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  14

<PAGE>
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                                     PART I
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                                  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.

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                        ITEM 1.  DESCRIPTION OF BUSINESS.
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(A)  HISTORICAL  INFORMATION.  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
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  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
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  legal
Opinion.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 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.
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 issuedpending  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)  THE  BUSINESS OF REGISTRANT AND ITS SUBSIDIARIES. On October 31, 1999, this
Reporting  Registrant  launched  its  web-site.  "www.legalopinion.com"  is  a
Seattle-based  online  directory  service offering consumers the convenience and
quality  of  in-home  and  in-business  legal  consultation.  The  site provides
consumers  and attorneys the ability to interact in a new, simple and convenient
way.  The  uniqueness  comes  from  providing consumers with direct access to an
online  written  opinion  from an appropriately licensed attorney experienced in
the  particular problem area and located in their geographical jurisdiction. The
system opened with more than 600 attorneys, serving 90% of the United States. We
have  continued to add attorneys and coverage.  We have expanded into Canada and
are  preparing  to  expand coverage into the United Kingdom of Great Britain and
Northern Ireland in the coming months. At this date we have over 3000 attorney's
and  all  50  states  are  covered.

     We do not practice law in any jurisdiction. We are not licensed to practice
law  in  any  jurisdiction.  We  do  not  become involved in any attorney-client
relationship  that  may be established between our customer users, and attorneys
participating  in the Company's database.

     There  are  more  than  200  links to other sites, which the users may find
helpful.  We  are  endeavoring  to develop other strategic relationships to many
more related sites including numerous State, National and International sites of
related  interest.

     Mindquake  Software,  a  Vancouver  based  software  developer,  is  our
contractor,  having  done  the design and implementation of the system, for (US)
$50,000.  Mindquake  continues to provide services to us for website updates and
modifications. Exodus Communications, Inc. has installed the dedicated server in
the Seattle service center, and the system is a secure and seamless link between
the attorney and the client. We have purchased $15,000 worth of equipment housed
in Seattle by Exodus, and we will pay (US) $4,200 per month to them to house the
equipment  in  the  racks,  service  the  server,  and  provide band width. This
contract  is  renewable. We paid Saultmine Creative, a Seattle creative company,
(US)$35,000  for  he  artistic  and  verbal  input  to  the  Site.

(E)  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  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)  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  ACQUISITIONS.  There  are  no  planned  acquisitions.

(I)  EMPLOYEES.  We  have no full time and 4 part-time employees. We have a con-
tract 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.

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                        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.

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                           ITEM 3.  LEGAL PROCEEDINGS.
--------------------------------------------------------------------------------
     There  are no material legal proceedings pending against the Company, as of
the  preparation  of  this  Report.

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          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.

<PAGE>

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<PAGE>
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                                     PART II
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           ITEM 5.  MARKET FOR COMMON EQUITY AND STOCKHOLDER MATTERS.
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(A)  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.

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

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

(D)  SALES  OF  UNREGISTERED  COMMON  STOCK.

     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, Inc. (Alberta). Baycove and Bondock
were  each  50%  owners  of  legalopinion.com (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. The
9,000,000  shares  were  issued  in  reliance  on  Rule  145, and are restricted
securities  as  if  so  defined  in  Rule  144(a).

     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.

 (E)  MARKET  INFORMATION.

Our Common Stock is quoted Over-the-Counter on the Bulletin Board ("OTCBB"). The
Company's  trading  symbol  is  "LAWW". To the best of our knowledge and belief,
there has been limited market activity, buying or selling, in brokerage
transactions,of our common stock during the first six months of 1999, and
considerable market activity  during  the  second  half  of the year. Based upon
standard reporting sources,  the  following  information  is  provided:
<TABLE>
<CAPTION>
<S>       <C>        <C>
period    high bid   low bid
-----------------------------
1st 1999  $    0.01  $  0.005
2nd 1999  $    0.30  $   0.01
3rd 1999  $    4.00  $   0.40
4th 1999  $    3.90  $   1.10
=============================
</TABLE>


     The  foregoing  price information is based upon inter-dealer prices without
retail  mark-up,  mark-down  or  commissions  and  may  not  reflect  actual
transactions.

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       ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.
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 (A)  PLAN  OF  OPERATION  FOR  THE  NEXT  TWELVE  MONTHS.

      (1)  CASH REQUIREMENTS AND OF NEED FOR ADDITIONAL FUNDS, TWELVE MONTHS. 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.

     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.

     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. A maximum of 700 units are
offered (each unit consisting of 3,000 shares of common stock and 3,000 warrants
to  acquire  an  additional  share). 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  about  the  next  twelve  months.

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<TABLE>
<CAPTION>
<S>      <C>           <C>         <C>
         Per Unit US$  # of Units  Total US$
-----------------------------------------------
Maximum      5,250.00         700  3,675,000.00
Minimum      5,250.00         100    525,000.00
-----------------------------------------------
</TABLE>
================================================================================
Warrants  are  convertible  at (US)$2.50 per warrant/share exercise through July
31,  2000,  and  at  (US)$3.50 from August 1, 2000 until and including March 31,
2001.  The Units are being offered by Management, and no fees or commissions are
being  paid  on  the  Offering  proceeds.
================================================================================

      (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.
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 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  $608,009.00  and  a  net  loss of
$607,570.00. This loss was generated from development and maintenance of the Web
Site  of  $288,428.00,  write-down of goodwill created by the acquisition of our
current  business  of  $134,522,  depreciation  of  $4,296.00,  and  general and
administrative  expenses  of  $180,763.00.  These  general  and  administrative
expenses  consisted  of  $79,423.00  for  legal  and  accounting; $28,474.00 for
investor  relations  and  management consulting; $60,639.00 for management fees;
and  $12,227.00  for  other  miscellaneous  items.

     During 1999, we operated on the funds provided through shareholder loans in
the  amount  of $527,899.00. We issued five million shares at $2.00 per share in
December  1999  for  the  first quarterly payment of our $40,000,000 ad campaign
contract.  The $10,000,000.00 for advertising is reflected as a pre-paid expense
until  such time as the advertising is incurred, which is expected to take place
in  the  first  and  second  quarters  of  2000.

--------------------------------------------------------------------------------
                         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].


<PAGE>
             The Remainder of this Page is Intentionally left Blank

<PAGE>
--------------------------------------------------------------------------------
                                    PART III
--------------------------------------------------------------------------------

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

     New  Directors  and  Officers  elected  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  CEO) 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.

<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)  Mr.  Lovig  is  shown as the attributed owner of shares owned by his family
trust,  of  which  his  wife is Trustee. These are 50% of the 9,000,000 exchange
shares  issued  for  the  acquisition  of  legalopinion.com,  Inc.  the Canadian
acquired  company.  These  shares  are  the  same as those indicated as owned by
Bondock  Capital  Ltd.,  in  Table  A  above.

--------------------------------------------------------------------------------
            ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.
--------------------------------------------------------------------------------

          We  entered  into  a  Management  Consulting  Agreement with Medallion
Capital  to  provide  certain  corporate  planning  and  consulting  services.
Additionally,  Medallion  Capital  will  coordinate  the  Registrant's  Investor
Relations  Program.  The  contract  calls  for  payment of $3,000 per month plus
certain  expenses.

     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.

     The  5,000,000  shares  for  prepaid  advertising  has  been disclosed and
discussed in Item 1 of Part I. There are no relationships of affiliation between
us  and  our  personnel  and  the  provider  of  the  advertising  purchased.

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

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

(B)  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)  EXHIBITS.  Please  see  Exhibit  Index  following.

<PAGE>

                                  EXHIBIT INDEX

                       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.

<TABLE>
<CAPTION>
<S>                                                            <C>                                        <C>
                                                                                                            Page
Exhibit Table Category  /  Description of Exhibit               Number                                     Number
---------------------------------------------------------------------------------------------------------------------------------
[2]   PLAN OF ACQUISITION, REORGANIZATION, ARRANGEMENT, LIQUIDATION OR SUCCESSION
---------------------------------------------------------------------------------------------------------------------------------
2.1  Articles of Merger and Plan of Reorganization Eurotronics Holdings, Inc. (a Utah corporation) to legalopinion.com (a Nevada
---------------------------------------------------------------------------------------------------------------------------------
[3]   ARTICLES OF INCORPORATION AND BY-LAWS
---------------------------------------------------------------------------------------------------------------------------------
3.1 ARTICLES OF INCORPORATION legalopinion.com (a Nevada Corporation)                                         22
3.2 BY-LAWS legalopinion.com (a Nevada Corporation)                                                           25
---------------------------------------------------------------------------------------------------------------------------------
                                                         FINANCIAL STATEMENTS
---------------------------------------------------------------------------------------------------------------------------------
F-1  Audited Financial Statements for the years ended December 31, 1999                                       35
=================================================================================================================================
</TABLE>
<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.


<PAGE>
     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:March 22, 2000


      /s/                                                               /s/
--------------                                                   ---------------
Don  Crompton                                                       Brian  Lovig
President  CEO/Director                                Chief  Financial  Officer


                                       /s/
                               ------------------
                                    Rae Meier
                               Secretary/Director


--------------------------------------------------------------------------------
                                   EXHIBIT 2.1

ARTICLES OF MERGER AND PLAN OF REORGANIZATION EUROTRONICS HOLDINGS, INC. (A UTAH
            CORPORATION) TO legalopinion.com (A NEVADA  CORPORATION)
--------------------------------------------------------------------------------



<PAGE>
                           ARTICLES  OF  MERGER
              ARTICLES  OF  MERGER  FOR  CHANGE  OF  SITUS
                       AUGUST  9,  1999  PAGE  39


                              BY  WHICH


                     EUROTRONICS  HOLDINGS,  INC.
                        (A  UTAH  CORPORATION)

                   SHALL  MERGE  WITH  AND  BECOME

                          legalopinion.com
                      (A  NEVADA  CORPORATION)


                 FIRST, THE PLAN OF MERGER FOR CHANGE OF SITUS:

   (1) That certain Plan of Merger for Change of Situs, dated August 9, 1999 is
   attached hereto and incorporated herein by this reference as though fully set
                                  forth herein.

                   SECOND, INFORMATION RE SHAREHOLDER ACTION:

 (2) Shareholder Action is not required, for the reason that the former
 shareholders and the resulting shareholders are the same without dilution or
 change, and that the exchange of shares is in effect merely an exchange of
 situs. (Nevada: NRS 78.454). However, shareholder approval was obtained in Utah
 this day, August 9, 1999, at a meeting of shareholders called regularly with
 notice, 15,000 shares present and voting in favor, 17,083,942 issued,
 outstanding and entitled to vote.

                           THIRD, CORPORATE AUTHORITY:

 (3) The Plan of Merger for Change of Situs and the performance of the terms of
 the Plan of Merger for Change of Situs, by the each and all of the parties and
 entities mentioned in the Plan of Merger for Change of Situs were duly
 authorized by all action required by the laws under which each was incorporated
 or organized and by its constituent documents, to which representation each of
 the undersigned duly certifies and attests.

                             FOURTH, EFFECTIVE DATE:

(4)The exchange shall become effective at the earliest date provided or allowed
by law, and not later than certification by each applicable State Official that
this document has been accepted for filing and filed.

                                 FIFTH SIGNING:

 (5) These Articles of Merger are signed by the duly authorized Officers of the
 each applicable entity as follows:

  the  remainder  of  this  page  is  intentionally  left  blank
  signatures  appear  on  the  following  page  or  pages

<PAGE>
  all  signatures  on  this  page  must  be  notarized


                  EUROTRONICS HOLDINGS, INC    .   legalopinion.com
                (A UTAH CORPORATION)           (A NEVADA  CORPORATION)
                   ARTICLES  OF  MERGER  FOR  CHANGE  OF  SITUS




          _________/s/_________                 _________/s/__________
              Don Crompton                          Don Crompton
                President                           President

          _________/s/_________                 _________/s/__________
              Don Crompton                           Rae Meier
               Secretary                             Secretary


     PLAN  ATTACHED

<PAGE>
                       PLAN OF MERGER FOR CHANGE OF SITUS
                                AUGUST 9  PAGE 13


<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.

                     by                            by
              ----/s/-----                    ----/s/-----
              Don Crompton                    Don Crompton
                President                      President

                    by                             by
            -----/s/------                    -----/s/-----
              Don Crompton                      Rae Meier
               Secretary                        Secretary

PLAN  ATTACHED

<PAGE>
                       PLAN OF MERGER FOR CHANGE OF SITUS
                                AUGUST 9  PAGE 13

<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

<PAGE>


                                   EXHIBIT 3.1

                   ARTICLES OF INCORPORATION legalopinion.com
                             (A NEVADA CORPORATION)



<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.

<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

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


<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.

<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
<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
<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
<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

<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

<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
<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.

<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.

<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.

<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.

<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.