SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

                                   FORM 10-KSB

 Annual Report under Section 13 or 15(d) of the Securities Exchange Act of 1934
                      For the year ended December 31, 2000

                         Commission File Number 0-25416

                              Call Solutions, Inc.
             -------------------------------------------------------
                 (Name of Small Business Issuer in Its Charter)


           CALIFORNIA                                33-0563989
    -----------------------                        -----------------
   (State of Incorporation)               (I.R.S. Employer Identification No.)

                      555 Whitehall, Atlanta, Georgia 30381
               -----------------------------------------------------
              (Address of Principal Executive Offices)  (Zip Code)

                                 (404) 222-0760
                               ------------------
              (Registrant's telephone number, including area code)


         Securities registered under Section 12(g) of the Exchange Act:

                          Common Stock - .001 Par Value
                          -----------------------------
                                (Title of Class)


<PAGE>
Check  whether  the issuer (1) filed all reports required to be filed by Section
13  or  15(d) of the Exchange Act of 1934 during the past 12 months (or for such
shorter  period  that the registrant was required to file such reports), and (2)
has  been  subject  to  such  filing  requirements  for  the  past  90  days.


          Yes   X                    No
               ---


Check  if there is no disclosure of delinquent filers in response to Item 405 of
Regulation  S-B  is  not  contained  in  this  form,  and  no disclosure will be
contained,  to  the  best  of  registrant's  knowledge,  in  definitive proxy or
information statements incorporated by reference in Part III of this Form 10 KSB
or  any  amendment  to  this  Form  10-KSB.


          Yes  X                    No
              ---


The  issuer's  had revenues of $131,840.00 for the year ended December 31, 2000.

The  approximate  aggregate  market  value  of  the  voting  stock  held  by
non-affiliates  of  the registrant as of December 31, 2000, based on the average
of  the  closing  bid  and  asked prices of one share of the Common Stock of the
Company,  as  reported  on  December  31,  2000  was  $417,295.


                                                                               2
<PAGE>
                                     PART 1

ITEM  1     DESCRIPTION  OF  BUSINESS

Business  Development
---------------------

The  Company was incorporated in California on August 15, 1983 using the name of
Tahoe  Lake Concessions, Inc.  The Company remained dormant until 1993.  On June
21,  1993, the Company's shareholders approved a name change to BAOA, Inc.  From
1993  through 1997, BAOA was engaged in the development, marketing, and sales of
an educational and entertainment board game, the marketing of an affinity credit
card,  the  licensing of a trademark logo, "Black Americans of Achievement," and
the  development  of  a television game show.  On October 4, 2000, the Company's
shareholders  approved  a  name  change  to Call-Solutions, Inc.  On January 20,
2001,  the  name  change  was  officially filed with the California Secretary of
State.

There  have  been  no  bankruptcy,  receivership  or  similar  proceedings.

There  have  been  no  material  reclassifications,  mergers, consolidations, or
purchase or sale of a significant amount of assets not in the ordinary course of
business.

Business  of  the  Issuer
-------------------------

Call-Solutions'  mission  is  to  open  call  centers  throughout  the  world in
locations  which  have  business  atmospheres  that  are  encouraging  to  labor
intensive  business operations.  The Company's goal is to be the first choice of
corporate  business  customers who wish to outsource their company's teleservice
needs.    The  company  will  design  its call centers to be multi-media contact
centers  to  facilitate  computer  telephony integration technology enabling all
Internet,  cable  and  telephony  commerce.

The  Company  also  desires  to  become  a  world leader in "direct-to-consumer"
distribution  of  goods  and  services  by  using  its  call  center  operation.


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

While  the  size  and  financial  strength  of  the  Company's  competitors  are
substantially greater than those of the Company, management believes the Company
will  be  able  to  compete  effectively  because  it will incur lower costs and
expenses  due  to significantly lower labor costs. The Company believes that the
affordable  labor  rate  will  significantly  increase its profitability on call
center  projects.  This  factor  will  also  allow  the  company  to  train  its
teleservice  representatives  for new sales and marketing campaigns at extremely
competitive rates.  This ability to re-train its teleservices representatives at
an  affordable rate will make the Company's call centers more competitive in the
marketplace.


                                                                               3
<PAGE>
ITEM  2     DESCRIPTION  OF  PROPERTY

The  Company  has a lease on their office space located at 555 Whitehall Street,
Atlanta,  Georgia.


ITEM  3     LEGAL  PROCEEDINGS

The  Company  had  no  legal  proceedings  in  2000  and  none  are  pending.


ITEM  4     SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

On  October  4,  2000,  the  Company held a Special Meeting of the Shareholders.
The  Shareholders  were  considering  the  following  issues:

1.   Resolution  Number  1. A Shareholders' resolution amending Article 4 of the
     Amended  Articles  of  Incorporation and approving a reverse stock split of
     the  issued  and  outstanding  shares  of  this Corporation's Common Stock.

2.   Resolution  Number  2.  A  Shareholders'  resolution  amending  the Amended
     Articles  of  Incorporation  so that there will be 90,000,000 common shares
     authorized  after  the  Reverse  Split.

3.   Resolution  Number  3. A Shareholders' resolution amending Article 1 of the
     Amended Articles of Incorporation to change the name of the Corporation to:
     Call-Solutions,  Inc.

4.   Resolution  Number  4.  Ratification of Accounting firm Kahn Boyd Levychin,
     CPAs.


Vote  of  Shareholders
----------------------

A  majority  of  the Shareholders voted in favor of Resolutions 1, 2, 3 and 4 as
follows:

                                 FOR       AGAINST   ABSTAIN
        Resolution Number 1  117,881,596  2,014,866   32,100
        Resolution Number 2  117,762,696  2,111,866   54,100
        Resolution Number 3  119,269,896    587,666   71,000
        Resolution Number 4  118,964,062    681,500  283,000


                                                                               4
<PAGE>
                                     PART II


ITEM  5     MARKET  FOR  COMMON  EQUITY  AND  RELATED  STOCKHOLDERS  MATTERS.

General
-------

The  Company's common stock is traded on the OTC Electronic Bulletin Board.  The
OTC  Electronic  Bulletin  Board  is  sponsored  by  the National Association of
Securities  Dealers  (NASD).  The  Electronic  Bulletin  Board  is  a network of
security  dealers  who  buy  and  sell  stocks.

For  the  periods indicated, the following table sets forth the high and low bid
prices  per  share  of  common  stock.  These  prices  represent  inter-dealer
quotations  without  retail  markup,  markdown,  or  commission  and  may  not
necessarily  represent  actual  transactions.

      1999             LOW  HIGH
      First Quarter    .10  1.20
      Second Quarter   .60  3.00
      Third Quarter    .60  1.20
      Fourth Quarter   .40  1.00

      2000             LOW  HIGH
      First Quarter    .60  6.00
      Second Quarter  1.00  2.40
      Third Quarter    .40  1.20
      Fourth Quarter   .02   .31

The Company's Board of Directors determines any payment of dividends.  The Board
of  Directors  does not expect to authorize the payment of cash dividends in the
foreseeable  future.  Any  future decision with respect to dividends will depend
on  future  earnings,  operations,  capital  requirements  and  availability,
restrictions  in  future  financing agreements, and other business and financial
considerations.

As  of  December 31, 2000, there were approximately 456 holders of record of the
Company's  Common  Stock.  The  Board  of  Directors  believe that the number of
beneficial  owners  is  substantially  greater than the number of record holders
because a portion of the Company's outstanding Common Stock is held of record in
broker  "street  names"  for  the  benefit  of  individual  investors.


                                                                               5
<PAGE>
ITEM  6     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL CONDITION AND
            RESULTS  OF  OPERATIONS

Plan  of  Operations
--------------------

The  Company  has  formed strategic alliances with various call center operators
and managers to establish company owned centers.  Long distance phone rates have
been  drastically  reduced over the last three years.  Consequently, through the
use  of private networks and satellite technology, long distance phone calls can
be  made  off-shore  into the USA as cheaply as long distance phone calls can be
made  intrastate.  This  has  created  a  revenue  opportunity for the company's
labor-intensive  business  which  heavily  uses  long  distance  phone  calls to
generate  income.

Call-Solutions'  primary business strategy has shifted to take advantage of this
opportunity  by  opening call centers off-shore, in countries which have a labor
pool  from which to select workers.  In many foreign English speaking countries,
the  cost of living is substantially less than in the USA, therefore the cost of
labor  for  low-technology  employment positions is much more economical than in
the  USA.

Call-Solutions  had  opened  and planned to expand a call center in Montego Bay,
Jamaica.  However,  the opportunity to acquire an existing call center with over
250  seats  has  now  become  available.  Call-Solutions  ceased its call center
operations  to engage in the acquisition of Sharpe Communications, a call center
located  in  the  Cazoumar Free Zone.  The Sharpe Communications call center has
the  ability  to  handle both inbound and outbound teleservice work.  Currently,
Sharpe  Communications performs outbound direct marketing of its own travel club
products  and  credit  cards.

Sharpe  Communications reported gross revenues over the last 12 months in excess
of three million eight hundred thousand United States dollars (US $3,800,000.00)
and revenue over the next twelve months is expected to gross over twelve million
United  States  dollars  (US  $12,000,000.00).  Sharpe  offers its clients three
options:

1.   Complete  outsourcing  of  their  clients'  teleservice  needs,  including
     recruitment,  training,  and  management.
2.   Access  to  agent  positions  and telecommunications. Sharpe supplies fully
     equipped  workstations  and  telecommunications equipment, the client hires
     and  trains  their  own  agents.
3.   Space  and  telecommunications  only.  Clients  construct  their  own agent
     workstations  and  handle  all  personnel  matters  including  recruitment,
     training  and  management.

The  acquired  Company's  Jamaica  call center is projected to gross over twelve
million  dollars  in  sales provided it ramps up to its full capacity during the
next  twelve  months.

The Company will face considerable risk in each of its business plan steps, such
as  difficulty  of  hiring  competent  personnel within its budget and a lack of
funding due to the Company's inability to raise capital in the Equity Securities
Market.  If  no  funding  is received during the next twelve months, the Company
will  be forced to rely on its existing cash in the bank and funds loaned to the
Company.  In  such  a restricted cash flow scenario, the Company would be unable
to  complete  its business plan steps and would instead delay all cash intensive
activities.


                                                                               6
<PAGE>
Results  of  Operations
-----------------------

As  of  December  31, 2000, the Company had $2,282 cash on hand and in the bank.
The  primary  sources  of  cash and financing for the Company for the year ended
December  31,  2000 were $696,951 from the issuance of stock and additional paid
in  capital,  shareholders'  loans  to  the  Company of $28,356, and call center
revenues  of  $129,332.  The  primary  uses of cash during 2000 were $807,165 to
finance the Company's operations, $2,380 for an option to purchase a building in
the  City  of  Atlanta  for  the  Company's call center business, and $47,567 to
purchase  property  and equipment. The Company had no full time employees during
2000.

Significant  losses  in  2000  were  primarily  due  to management's decision to
utilize  operating  funds to advance the Company's business plan of opening call
centers  inside  Economic Empowerment Zones and in Jamaica.  Management believes
the  Company  will  achieve  revenue  and  profit  goals  in  2001  through  the
acquisition  of  Sharpe  Communications.

ITEM  7     FINANCIAL  STATEMENTS  AND  SUPPLEMENTARY  DATA

The  audited  financial  statements  of  the Company and related Notes which are
included in this filing have been examined by Kahn Boyd Levychin, LLP, Certified
Public  Accountants,  and  have been so included in reliance upon the opinion of
such  accountants  given  upon  their  authority  as  experts  in  auditing  and
accounting.


<PAGE>






                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                          AUDITED FINANCIAL STATEMENTS
                               FOR THE YEARS ENDED
                           DECEMBER 31, 2000 AND 1999






<PAGE>
                                    CONTENTS
================================================================================

AUDITORS'  REPORT                                                         1


FINANCIAL  STATEMENTS
   Consolidated  balance  sheets                                         2-3
   Consolidated  statements  of  operations                               4
   Consolidated  statements  of  cash  flows                             5-6

SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES                           7-8

NOTES  TO  THE  FINANCIAL  STATEMENTS                                    9-12


<PAGE>
                     ---------------------------------------
                             KAHN BOYD LEVYCHIN, LLP
                     ---------------------------------------
                   CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS


                                AUDITORS' REPORT

================================================================================

Board of Directors and the Shareholders
Call  Solutions,  Inc.
Atlanta,  Georgia

We  have  audited the accompanying consolidated balance sheet of Call Solutions,
Inc.  (a  California  corporation  formerly  known  as  BAOA,  Inc.)  and  its
subsidiaries as of December 31, 2000, and the related consolidated statements of
operations, and cash flows, for the year then ended.  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. The
financial  statements  of  BAOA,  Inc.  as of December 31, 1999, were audited by
other  auditors  whose  report  dated  March  23, 2000, expressed an unqualified
opinion  on  those  financial  statements.

We conducted our audit in accordance with generally accepted auditing standards.
Those  standards require that we plan and perform the audit to obtain reasonable
assurance  about  whether  the  financial  statements  are  free  of  material
misstatement.  An audit includes examining, on a test basis, evidence supporting
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 financial statements referred to above present fairly, in
all  material  respects,  the  financial  position of Call Solutions, Inc. as of
December  31, 2000, and the results of its operations and its cash flows for the
year  then  ended  in  conformity with generally accepted accounting principles.

The  accompanying  consolidated financial statements have been prepared assuming
that  the  Company  will continue as a going concern.  As discussed in Note 7 to
the  financial  statements,  the  Company  has  suffered  recurring  losses from
operations,  and  is  dependent  upon shareholders to provide sufficient working
capital  to  maintain  continuity.  These circumstances create 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 7.  The financial
statements  do not include any adjustments that might result from the outcome of
this  uncertainty.




Kahn  Boyd  Levychin,
Certified  Public  Accountants

February  27,  2001



                                                                               1
--------------------------------------------------------------------------------
67 Wall Street,  5th Floor New York, NY  10005                    (212) 843-4100


<PAGE>
<TABLE>
<CAPTION>
                    CALL  SOLUTIONS,  INC.  AND  SUBSIDIARIES
                           CONSOLIDATED BALANCE SHEETS
                           DECEMBER 31, 2000 AND 1999
================================================================================

                                                       2000             1999
--------------------------------------------------------------------------------

                                     ASSETS

<S>                                                  <C>             <C>

CURRENT ASSETS
  Cash and cash equivalents                              $  2,282    $  4,755
  Accounts receivable                                       2,508
--------------------------------------------------------------------------------

    TOTAL CURRENT ASSETS                                    4,790       4,755
--------------------------------------------------------------------------------

FIXED ASSETS
  Equipment                                                73,378      37,378
  Furniture and fixtures                                   14,820      14,402
  Leasehold improvements                                   11,150
--------------------------------------------------------------------------------

                                                           99,348      51,780
  Less: accumulated depreciation                           53,198      45,979
--------------------------------------------------------------------------------

    NET FIXED ASSETS                                       46,150       5,801
--------------------------------------------------------------------------------

OTHER ASSETS
  Option to acquire real property                                     115,684
  Deposits                                                             10,703
--------------------------------------------------------------------------------
    TOTAL OTHER ASSETS                                                126,387
--------------------------------------------------------------------------------
  TOTAL ASSETS                                           $ 50,940    $136,943
================================================================================
</TABLE>

See  auditors'  report,  the summary of significant accounting policies, and the
accompanying  notes  to  the  financial  statements.


                                                                               2
<PAGE>
<TABLE>
<CAPTION>
                               CALL SOLUTIONS, INC. AND SUBSIDIARIES
                                    CONSOLIDATED BALANCE SHEETS
                                    DECEMBER 31, 2000 AND 1999
======================================================================================


                                                                 2000         1999
--------------------------------------------------------------------------------------
<S>                                                         <C>           <C>

                             LIABILITIES AND SHAREHOLDERS' DEFICIT

CURRENT LIABILITIES
  Accounts and accrued expenses payable                     $ 1,014,650   $   186,539
  Income taxes payable                                            4,363         4,363
--------------------------------------------------------------------------------------

    TOTAL CURRENT LIABILITIES                                 1,019,013       190,902
--------------------------------------------------------------------------------------

NON-CURRENT LIABILITIES
  Notes payable, shareholders and related parties (Note 1)      213,911       208,200
--------------------------------------------------------------------------------------

    TOTAL NON-CURRENT LIABILITIES                               213,911       208,200
--------------------------------------------------------------------------------------

    TOTAL LIABILITIES                                         1,232,924       399,102
--------------------------------------------------------------------------------------

SHAREHOLDERS' DEFICIT
  Common stock (90,000,000 shares $.001 par value
    authorized, 6,419,922 and 3,804,101 issued and
      outstanding respectively)                                  92,500        76,082
  Preferred stock (10,000,000 shares $.001 par value
    authorized, 160,000 and 0 shares issued and
      outstanding respectively)                                     160
  Additional paid-in capital                                  8,240,275     6,489,735
  Accumulated deficit                                        (9,493,919)   (6,827,976)
--------------------------------------------------------------------------------------

                                                             (1,160,984)     (262,159)
  Stock subscription receivable                                 (21,000)
--------------------------------------------------------------------------------------

    TOTAL SHAREHOLDERS' DEFICIT                              (1,181,984)     (262,159)
--------------------------------------------------------------------------------------

    TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT             $    50,940   $   136,943
======================================================================================
</TABLE>

See  auditors'  report,  the summary of significant accounting policies, and the
accompanying  notes  to  the  financial  statements.


                                                                               3
<PAGE>
<TABLE>
<CAPTION>
                          CALL SOLUTIONS, INC. AND SUBSIDIARIES
                          CONSOLIDATED STATEMENTS OF OPERATIONS
                                   FOR THE YEARS ENDED
                               DECEMBER 31, 2000 AND 1999
=================================================================================

                                                           2000          1999
---------------------------------------------------------------------------------
<S>                                                    <C>           <C>

---------------------------------------------------------------------------------
Revenue                                                $   131,840   $
---------------------------------------------------------------------------------

OPERATING EXPENSES
  Sales and marketing                                    1,621,482       943,759
  General and administrative expenses                      630,005       230,097
  Compensation expense related to common stock sales
     at less than fair market value                        566,667        83,772
---------------------------------------------------------------------------------
TOTAL OPERATING EXPENSES                                 2,818,154     1,257,628
---------------------------------------------------------------------------------
LOSS FROM OPERATIONS                                    (2,686,314)   (1,257,628)
---------------------------------------------------------------------------------
OTHER INCOME (EXPENSE)
  Forgiveness of debt                                       32,913
  Interest expense                                         (11,743)      (20,296)
---------------------------------------------------------------------------------
TOTAL OTHER INCOME (EXPENSE)                                21,170       (20,296)
---------------------------------------------------------------------------------
LOSS BEFORE PROVISION FOR INCOME TAXES                  (2,665,144)   (1,277,924)
Provision for income taxes (current)                           800           800
---------------------------------------------------------------------------------
NET LOSS                                               $(2,665,944)  $(1,278,724)
=================================================================================

Loss per weighted average shares of common stock
  outstanding                                          $      (.57)  $      (.42)

Weighted average number of shares of common stock
    outstanding                                          4,652,538     3,055,739
</TABLE>

See  auditors'  report,  the summary of significant accounting policies, and the
accompanying  notes  to  the  financial  statements.


                                                                               4
<PAGE>
<TABLE>
<CAPTION>
                       CALL SOLUTIONS, INC. AND SUBSIDIARIES
                       CONSOLIDATED STATEMENTS OF CASH FLOWS
                                FOR THE YEARS ENDED
                             DECEMBER 31, 2000 AND 1999
===================================================================================

                                                             2000          1999
-----------------------------------------------------------------------------------
<S>                                                      <C>           <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                               $(2,665,944)  $(1,278,724)
  Adjustments to reconcile net loss to net cash used in
     operating activities
      Depreciation and amortization                            7,219         5,549
      Common stock issued for fees and services              587,000       892,500
  Common stock issued for interest expense                                   2,250
      Compensation expense related to common stock
          sales at less than fair market value               566,667        83,772
  Changes in operating assets and liabilities
      Increase in accounts receivable                         (2,508)
      Decrease (increase) in deposits and other assets        10,703        (8,445)
      Increase (decrease) in accounts and accrued
         expenses payable                                    828,113        10,447
  Increase in income taxes payable                                             800
-----------------------------------------------------------------------------------
NET CASH USED IN OPERATING ACTIVITIES                       (668,750)     (291,851)
-----------------------------------------------------------------------------------
CASH FLOWS FROM INVESTING ACTIVITIES
  Purchases of property and equipment                        (47,568)       (2,255)
  Decrease in option to acquire real estate                  115,684       (21,467)
-----------------------------------------------------------------------------------
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES           68,116       (23,722)
-----------------------------------------------------------------------------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Decrease in cash overdraft                                                  (672)
  Net increase in notes payable                                5,711       106,500
  Proceeds from sale of common stock                         592,450       214,500
-----------------------------------------------------------------------------------
NET CASH PROVIDED BY FINANCING ACTIVITIES                    598,161       320,328
-----------------------------------------------------------------------------------
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS          (2,473)        4,755
Cash and cash equivalents, beginning of year                   4,755
-----------------------------------------------------------------------------------
CASH AND CASH EQUIVALENTS, END OF PERIOD                 $     2,282   $     4,755
===================================================================================
</TABLE>

See  auditors'  report,  the summary of significant accounting policies, and the
accompanying  notes  to  the  financial  statements.


                                                                               5
<PAGE>
<TABLE>
<CAPTION>
                    CALL  SOLUTIONS,  INC.  AND  SUBSIDIARIES
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                               FOR THE YEARS ENDED
                           DECEMBER 31, 2000 AND 1999
================================================================================

                                                            2000    1999
--------------------------------------------------------------------------------
<S>                                                        <C>      <C>
SUPPLEMENTARY DISCLOSURES OF CASH FLOW INFORMATION
  Cash paid during the year for:
     Interest expense                                      $ 1,500  $
     Income taxes                                              800    260

   Issuance of 900,000 shares of restricted, unregistered
      common stock as repayment of outstanding debt to
         related party                                     $27,000  $
</TABLE>

See  auditors'  report,  the summary of significant accounting policies, and the
accompanying  notes  to  the  financial  statements.


                                                                               6
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
================================================================================

Organization

BAOA,  Inc.  ("BAOA")  was incorporated in the State of California in October of
1983.  BAOA remained dormant until 1993.  From 1993 to 1997, BAOA was engaged in
the  development,  sale, and marketing of an educational and entertainment board
game,  the  marketing  of  an affinity credit card, the licensing of a trademark
logo, "Black Americans of Achievement," and the development of a television game
show.

During  1997, BAOA redirected its efforts to the operation of telemarketing call
centers  located in federally designated empowerment zones throughout the United
States.  In  2000,  BAOA  refined  its  business  plan to include worldwide call
center  business  locations.  BAOA  opened,  and  has  derived revenue from, its
initial  call center domiciled in Montego Bay, Jamaica during the second quarter
of  2000.

In  anticipation  of  opening  call  centers  in  Atlanta  and  New  York,  BAOA
incorporated  two  wholly  owned  subsidiaries:  Call  Atlanta,  Inc., which was
incorporated  in  January  1998 in the State of Georgia to operate the Company's
telemarketing  call center operations located in the Atlanta, Georgia designated
empowerment  zone,  and  Call  Harlem, Inc., which was incorporated in September
1998  in  the  State  of  Delaware  to  operate BAOA's telemarketing call center
operations  located  in  the New York City designated empowerment zone.  Both of
these  entities  are  currently  inactive.

In  October  2000  BAOA  changed  it  named  to  Call  Solutions,  Inc.

The  accompanying  financial  statements  present  the  consolidated  financial
condition,  operations,  and  cash flows of Call Solutions, Inc., and its wholly
owned  subsidiaries  Call  Atlanta,  Inc. and Call Harlem, Inc.  All significant
intercompany  transactions  have  been  eliminated  in  consolidation.  The
consolidated  entities  are  collectively  referred  to  as  the  "Company."

Accounting  basis

The  Company  uses  the  accrual  basis  of  accounting  for financial statement
reporting.  Accordingly  revenues  are recognized when services are rendered and
expenses  realized  when  the  obligation  is  incurred.

Cash  and  cash  equivalents

The  Company  considers  all  highly liquid investments with a maturity of three
months  or  less  when  purchased  to be cash equivalents.  Cash equivalents are
carried  at  cost,  which  approximates  market  value.

See  auditors'  report  and  the accompanying notes to the financial statements.


                                                                               7
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
================================================================================

Fixed  assets

Fixed  assets  are  stated at cost.  Depreciation is computed using the straight
line  method  over  the  following  estimated  useful  lives:

                                                      Estimated
Description                                          useful life
--------------------------------------------------------------------------------
Office equipment and furniture and fixtures            5 years
Capital  improvements                                  7 years

Estimates

The  preparation  of  financial statements in conformity with 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  may  differ  from  these  estimates.

Reverse  stock  split

In  October,  2000 there was a 20:1 reverse stock split, pursuant to which every
share of the Company's common stock was changed into one-twentieth (1/20th) of a
common  share.  All  share  amounts  have  been  restated  accordingly.

Reclassifications

The financial statement presentation for 1999 has been changed to conform to the
presentation  in  2000.

Income  taxes

The  Company  accounts  for income taxes using the asset and liability method as
required  by  Statement  of  Financial Accounting Standards No. 109, under which
deferred  tax  assets  and liabilities are determined based upon the differences
between  financial  statement  carrying  amounts  and  the tax bases of existing
assets and liabilities.  Deferred taxes also are recognized for operating losses
that  are  available  to  offset  future  taxable  income.

Valuation  allowances  are  established  when  necessary  to reduce deferred tax
assets  to  the  amount  expected to be realized.  Income tax expense is the tax
payable  or refundable for the period plus or minus the change during the period
in  deferred  tax  assets  and  liabilities.

See  auditors'  report  and  the accompanying notes to the financial statements.


                                                                               8
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                        NOTES TO THE FINANCIAL STATEMENTS
================================================================================

NOTE  1  -  NOTES  PAYABLE,  SHAREHOLDERS  AND  RELATED  PARTIES

<TABLE>
<CAPTION>
Notes  payable,  shareholders  and  related  parties are broken down as follows:

                                                               2000      1999
--------------------------------------------------------------------------------
<S>                                                          <C>       <C>
5% interest note payable on demand; no monthly payments of
principal and interest are required                          $ 74,781  $ 58,150

Non-interest note payable on demand; no monthly payments of
principal are required                                         60,000    60,000

5% interest note payable on demand; no monthly payments of
principal and interest are required                            39,050    39,050

11% note payable on demand; no monthly payments of
principal and interest are required                            20,000    20,000

30% interest note payable on demand; no monthly payments of
principal and interest are required                            12,500    25,000

8% note payable on demand; no monthly payments of principal
and interest are required                                       6,000     6,000

Non-interest note payable on demand; no monthly payments of
principal are required                                          1,580
--------------------------------------------------------------------------------
                                                             $213,911  $208,200
================================================================================
</TABLE>

NOTE  2  -  INCOME  TAXES

Temporary  differences  between  the  recognition  of  certain expense items for
income  tax  purposes  and  financial  reporting  purposes  are  as  follows:

                                                    2000               1999
--------------------------------------------------------------------------------
Net operating loss to be carried forward     $     4,080,155     $     2,933,800
Less:  valuation  allowance                        4,080,155           2,933,800
--------------------------------------------------------------------------------
NET DEFERRED TAX ASSET                       $                   $
================================================================================

   See auditors' report and the accompanying notes to the financial statements.


                                                                               9
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                        NOTES TO THE FINANCIAL STATEMENTS
================================================================================

NOTE  2  -  INCOME  TAXES  (CONTINUED)

It  is  believed  that  the  Company will not ever benefit from the deferred tax
asset.

The  Company incurred no federal income tax expense for the years ended December
31,  2000  and  1999,  and  utilized  no  tax  carryforward losses.  The Company
incurred  $800 and $800 respectively of state income tax expense for years ended
December  31,  2000  and  1999.

The  Company  has  a net operating loss carryover of $9,488,736 to offset future
income  tax.  The  net  operating  losses  expire  as  follows:

December 31, 2009                                                $     1,431,255
             2010                                                        947,670
             2011                                                      1,269,190
             2017                                                        885,291
             2019                                                      2,289,386
             2020                                                      2,665,944

NOTE  3  -  OPERATING  FACILITIES

The  Company  maintains  its  offices in facilities located in downtown Atlanta,
Georgia.  The  Company  is  not  being  charged  rent for use of the facilities.

NOTE  4  -  CONCENTRATIONS  OF  CREDIT  RISK

100%  of  the  Company's  revenue is derived from a call center that it operates
that  is  domiciled  in  Montego  Bay,  Jamaica.

NOTE  5  -  AMENDMENTS  TO  THE  COMPANY'S  ARTICLES  OF  INCORPORATION

In  October  2000, the Company's board of directors and shareholders adopted and
approved  the  following  amendments to the Company's articles of incorporation:

1.  A  20:1  reverse stock split, pursuant to which every share of the Company's
    common stock was changed into one-twentieth (1/20th) of a common share.

2.  The  name  of  the  Company  was  changed  to  Call  Solutions,  Inc.


See  auditors'  report  and  the accompanying notes to the financial statements.


                                                                              10
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                        NOTES TO THE FINANCIAL STATEMENTS
================================================================================

NOTE  6  -  LETTER  OF  INTENT  TO  ACQUIRE  SHARPE  COMMUNICATIONS,  LTD.

In  December  2000  the Company signed a letter of intent for the acquisition of
Sharpe Communications, Ltd.  Sharpe Communications, Ltd. was incorporated and is
domiciled  in  Jamaica,  West  Indies.  Its  main activity is the operation of a
membership  club  under  the  trading  name  Travel  Card  International,  which
specializes  in  the  telemarketing  of  travel  packages.

In  anticipation  of  the  acquisition,  in  2001  the  Company  formed Commerce
Solutions, Ltd., a Jamaican corporation that is a wholly owned subsidiary of the
Company,  for the purpose of acquiring Sharpe Communications, Ltd.  The intended
structure  of the acquisition is a forward merger of Sharpe Communications, Ltd.
into  Commerce  Solutions,  Ltd.,  wherein  the  surviving  corporation  will be
Commerce  Solutions,  Ltd.

The  intention  of  the  acquisition is that all of Sharpe Communications, Ltd's
issued  and outstanding stock will be acquired in exchange for 10,000,000 shares
of  the  common  stock  of  Call  Solutions,  Inc., and $4 million in cash.  The
Company  is  in  the process of securing a commercial loan in the amount of $3.5
million,  all of which will be applied towards the acquisition.  The Company has
executed  a  private  placement  memorandum  in  which it is seeking to raise an
additional  $3  million,  $500,000  of  which  will  be  applied  towards  the
acquisition,  and  the  remaining  $2.5 million towards post acquisition working
capital  and  expansion  of  the  facilities  of  Sharpe  Communications,  Ltd.

The  following  is  a  summary  of  the  financial  information  for  Sharpe
Communications,  Ltd.  for the eight months ended December 31, 2000 and the year
ended  April  30,  2000.  The  financial  information  is from audited financial
statements  prepared  in  United  States  dollars  in  accordance with generally
accepted  accounting  principles  accepted  by  the  Institute  of  Chartered
Accountants  of  Jamaica.

                                       FOR THE EIGHT           FOR THE YEAR
                                       MONTHS ENDED               ENDED
                                     DECEMBER 31, 2000        APRIL 30, 2000


Total  assets                         $     3,127,323      $        2,512,716
Total  liabilities                            785,530               1,245,982
Shareholders'  equity                       2,341,793               1,266,734
Gross  income                               3,841,244               3,922,946
Net  profit                                 1,075,059               1,266,204


See auditors' report and the accompanying notes to the financial statements.


                                                                              11
<PAGE>
                      CALL SOLUTIONS, INC. AND SUBSIDIARIES
                        NOTES TO THE FINANCIAL STATEMENTS
================================================================================

NOTE  7  -  GOING  CONCERN

These  financial  statements  are  presented  on the basis that the Company is a
going  concern.  Going  concern  contemplates  the realization of assets and the
satisfaction  of  liabilities in the normal course of business over a reasonable
of  time.

As  shown  in  the  accompanying  financial statements, the Company incurred net
losses  of  $2,665,944  and $1,278,724 respectively for the years ended December
31,  2000  and  1999, and as of December 31, 2000 had incurred cumulative losses
since  inception  of  $9,488,736.

The Company's existence in the current and prior periods has been dependent upon
advances  from  related  parties  and  other individuals, and the sale of equity
securities.
The  ability  of  the  Company  to  continue  as a going concern is dependent on
increasing  revenue  and  obtaining  additional  capital  and  financing.

During the second quarter of 2000, the Company opened, and derived revenue from,
its  initial  call  center  domiciled  in  Montego  Bay,  Jamaica.  The  Company
anticipates  opening  additional  call centers in Atlanta, Georgia, Jamaica, and
New  York  in  2001.  Additionally,  the  Company's management believes that its
ongoing  efforts  to  raise  additional  capital  through  the  sale  of  equity
securities  and  debt  instruments will provide additional cash flows.  However,
there  is  no  assurance  that  the  Company  will  be able to obtain additional
funding.

The  financial statements do not include any adjustments that might be necessary
if  the  Company  is  unable  to  continue  as  a  going  concern.


See  auditors'  report  and  the accompanying notes to the financial statements.


                                                                              12
<PAGE>
ITEM  8     CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS ON ACCOUNTING AND
            FINANCIAL  DISCLOSURE

There  have  been  no changes in or disagreements with accountants on accounting
and  financial  disclosure.

                                    PART III

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

Director               Age           Date  Elected            Position

Peter  Van  Brunt      46            7/20/96               Director  &  CEO
John  Ballard          42            10/1/99               Director  &  CFO
Cameron  Billmyer      55            10/1/99               Director  & Secretary
Virgil  Roberts        54            10/1/99               Director


                                                                               7
<PAGE>
Peter  Van  Brunt
-----------------
Mr.  Van  Brunt  is  an  expert  at  developing  new  businesses.  His extensive
experience in the International and Domestic arenas of business and finance have
given  him  the  experience  to  launch  and maintain Call-Solutions' mission in
establishing  teleservice  centers  around  the  world.

Mr.  Van Brunt has over 24 years of business experience.  As a corporate officer
for  an African Development company, he successfully started a crude oil trading
company  acquiring  and  trading over 36 million barrels of crude petroleum oil,
conducted  commodities  transactions  and  business  development  throughout the
African  continent.  He  also  established  an aircraft leasing company, a rough
diamond  trading  business  as  well  as  successfully  operating  today.

He  was  senior  vice  president  and  assistant  general counsel for one of the
nation's  largest  African  American  owned recording companies.  He managed all
phases  of  business  affairs  and  contract  negotiations  for  artists.  His
experience  also  includes  negotiating  agreements  for  recording  artists,
distribution,  publishing  and foreign licensing.  While serving as President of
an  Interactive  software  publishing  company,  he  designed  and implemented a
national sales campaign for Software products and was responsible for the artist
licensing  and  distribution  strategies.

Mr. Van Brunt is a graduate of Columbia University, completed a J.D. in Law from
the  University  of  La Verne where he was an Editor on Law Review and has taken
postgraduate  studies  at  Oxford  University.

John  Ballard
-------------
John  has  more  than  14  years  of leadership, management, project management,
accounting  and  administrative  experience.

Ballard is currently the CFO for a chain of retail stores in Denver, where he is
responsible  for  all  financial  operations  of  retail stores, and creates all
accounting  and financial reports.  Ballard has served as a financial specialist
for  Martin  Lockheed  and  served  as  an  accountant  for  Texaco.

Ballard  holds a BS in management and marketing from the University of Colorado,
where  he  graduated  Magna  Cum  Laude.  Ballard  also  holds  a MBA from Regis
University.

R.  Cameron  Billmyer
---------------------
Mr.  Billmyer  has  enjoyed  a  distinguished  career  as  a  lawyer,  currently
specializing  in  corporate law, transactional work, due diligence and financial
analysis.  He  also  has  been a part-time faculty member teaching paralegals at
Villanova University for the last six years.  Prior to starting his new firm, he
was  a trial attorney specializing in FELA litigation for the insurance industry
in  Pennsylvania.  Mr.  Billmyer  received  a  B.A. from  Wesleyan University in
Middletown,  Connecticut,  a  M.Ed.  from  Temple  University  in  Philadelphia,
Pennsylvania  and  a  J.D.  from  the Delaware Law School of Widener University.


                                                                               8
<PAGE>
Virgil  Roberts,  Director
--------------------------

     Virgil  Roberts is the managing partner in the law firm, Bobbitt & Roberts.
The  firm specializes in clients in the entertainment industry.  Mr. Roberts has
practiced  law  for  28  years,  specializing  in  all  areas of law, including,
International,  Corporate  and  Entertainment  law, as well as Civil Litigation.

Mr.  Roberts  has  held  many  prestigious  posts,  including,  Partner  in  the
Entertainment  law  firm Manning & Roberts; President & General Counsel of SOLAR
Records,  one  of  the  music  industry's  most successful record companies; and
Associate/Civil Litigator of the law firm, Pacht, Ross, Warner, Bernard & Sears.

Mr.  Roberts  has  served  extensive philanthropic endeavors, including, but not
limited to being chiefly responsible for the creation of Mayor Tom Bradley's Los
Angeles Africa Task Force; board member and/or officer for the Beverly Hills Bar
Association,  the  Beverly  Hills  Barristers  Association,  the  Los  Angeles
Barristers Association, the Langston Law Club, Los Angeles Legal Aid Foundation,
the  Beverly  Hills  Bar  Scholarship  Foundation,  the  California  Teacher
Credentialing  Commission,  the Black Entertainment & Sports Lawyers Association
(BESLA),  and  the  CORO  Foundation.

     Mr.  Roberts  has  also  served  as  Chairman  of the Los Angeles Education
Partnership  (LAEP); Treasurer of the Los Angeles Private Industry Council; Vice
Chairman  of  the  Public Education Fund Network; a Trustee of the Committee for
Economic  Development  CED;  and  a  board  member  of the Los Angeles Education
Alliance  For  Restructuring Now (LEARN).  Currently, Mr. Roberts is Chairman of
the  Board  of the California Community Foundation, a philanthropic organization
with almost $500,000,000 in assets; and Chairman of the Board of the Los Angeles
Annenberg  Metropolitan  Project (LAAMP); Board Member of Community Build; and a
Trustee  of  Occidental  College  and  Marlborough  School.

     Mr.  Roberts  holds a Juris Doctor (JD) degree from Harvard Law School, and
holds  a  BA  in  Political  Science  from  UCLA.


                                                                               9
<PAGE>
ITEM  10     EXECUTIVE  COMPENSATION

Summary  Compensation  Table  for  2000:



           Name:                           Peter Van Brunt
           Principal Position:             Director & CEO
           Salary:                         $             0
           Bonus:                                        0
           Other Compensation (see notes)           85,562
           Restricted Stock Awards                       0
           Options                                       0
           LTIP Payouts                                  0
           All Other Compensation                        0

Notes:  The  Company currently has no standard arrangement by which its Officers
and  Directors  are compensated.  Mr. Van Brunt received management fee payments
throughout  2000  for  services,  lodging, and travel expenses for his extensive
stays  away from home in relation to the completion of the Company's call center
business  negotiations  with  the  Cities  of Atlanta, New York and Montego Bay,
Jamaica.


           Name:                           John Ballard
           Principal Position:             Director & CFO
           Salary:                         $            0
           Bonus:                                       0
           Other Compensation                           0
           Restricted Stock Awards                      0
           Options                                      0
           LTIP Payouts                                 0
           All Other Compensation                       0


           Name:                           Cameron Billmyer
           Principal Position:             Director & Secretary
           Salary:                         $              5,000
           Bonus:                                             0
           Other Compensation                                 0
           Restricted Stock Awards                            0
           Options                                            0
           LTIP Payouts                                       0
           All Other Compensation                             0


                                                                              10
<PAGE>
ITEM  11     SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS AND MANAGEMENT

The  following  table  sets  forth information on the ownership of the Company's
voting  securities  by  Officers,  Directors,  and Major shareholders as well as
those who own beneficially more than five percent of the Company's common stock.

        Name of Beneficial Owner      Number of Shares    Percent of Total
        Peter Van Brunt                  1,147,728              17.9%
        John Ballard                        22,728             .0035%
        Cameron Billmyer                    22,728             .0035%
        Virgil Roberts                      22,728             .0035%

(Percentages  are  based  on the number of outstanding shares as of December 31,
2000)

ITEM  12     CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS

During  the  year  ended  December  31, 2000, the Company had advances and notes
payable  from  related  parties,  who  are  also  stockholders  or  related  to
stockholders  of  the  Company.  The  advances  and  notes  payable from related
parties  were for expenses of the Company paid by related parties and for direct
loans to the Company.  These advances and notes payable from related parties are
not formally documented.  Notes payable bear interest at rates ranging from 5.0%
and  30.0%  and  are  due on terms of between two years and three years from the
dates  of  issue.  The Company has paid in cash and common stock certain amounts
to  related  parties,  including  company personnel, officers, and directors for
services  rendered  to  the  Company.

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

None

                                   SIGNATURES
                           ---------------------------

Pursuant to the requirements of Section 13 and 15 (d) of the Securities Exchange
Act  of  1934,  the  Registrant  has duly caused this report to be signed on its
behalf  by  the  undersigned,  thereunto  duly  authorized.

                                 Call  Solutions,  Inc.
Date:  _____________             John Ballard, Chief Financial Officer, Director


                                                                              11
<PAGE>