SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-KSB

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

                   For the Fiscal Year Ended December 31, 2000

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

                         Commission file number 0-29804

                                 eClickMD, Inc.
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             (Exact name of registrant as specified in its charter)

                                     NEVADA
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         (State or other jurisdiction of incorporation or organization)

                                   82-0255758
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                     (I.R.S. Employer Identification Number)

                    201 East Main Street, Brady, Texas 78625
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                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (915) 792-8400
        Securities registered pursuant to Section 12(b) of the Act: None
           Securities registered pursuant to Section 12(g) of the Act:

                          COMMON STOCK, $.001 PAR VALUE
                          -----------------------------
                                (Title of class)

     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 Registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes [X]  No [ ]

     Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-B is not contained herein, and will not be contained, to the
best of Registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Report on Form 10-KSB or any
amendment to this Report on Form 10-KSB. ____

     The issuer's revenues for its most recent fiscal year ended December 31,
2000 were $332,980.

     The aggregate market value of the voting stock (which consists solely of
shares of Common Stock) held by non-affiliates of the Registrant as of January
31, 2001 (based upon the average bid and asked price) was $5,984,247.

     Issuers involved in Bankruptcy Proceedings During the Past Five Years. Not
Applicable.

     The number of shares of the issuer's Common Stock, par value $.001 per
share, outstanding as of March 23, 2000 was 11,875,289, of which 1,994,749
shares were held by non-affiliates.

Documents Incorporated by Reference. Yes.

Transitional Small Business Issuer Format. Yes [ ]  No [X]

<PAGE>

 RISK FACTORS

     Some of the information in this Report on Form 10-KSB contains
forward-looking statements that involve substantial risks and uncertainties. You
can identify these statements by forward-looking words such as "may," "will,"
"expect," "anticipate," "believe," "estimate," and "continue" or similar words.
You should read statements that contain these words carefully because they (1)
discuss our future expectations; (2) contain projections of our future results
of operation or of our future financial condition; or (3) state other
"forward-looking" information. We believe it is important to communicate our
expectations to people that may be interested. However, unexpected events may
arise in the future that we are not able to predict or control. The risk factors
that we describe in this section, as well as any other cautionary language in
this Report on Form 10-KSB, give examples of the types of uncertainties that may
cause our actual performance to differ materially from the expectations we
describe in our forward-looking statements. You should know that if the events
described in this section and elsewhere in this Report on Form 10-KSB occur,
they could have a material adverse effect on our business, operating results and
financial condition.

RISKS RELATED TO OUR HEALTHCARE ELECTRONIC SERVICES

     WE ARE ENGAGED IN A BUSINESS THAT PROVIDES HEALTHCARE ELECTRONIC COMMERCE
SERVICES AND THAT ONLY RECENTLY BEGAN TO GENERATE REVENUES AND HAS INCURRED NET
LOSSES SINCE INCEPTION. We began our current operations in the fall of 1999 upon
the closing of our reorganization with Link.com, Inc., a privately-held Nevada
corporation, which is now known as Link.com Opps, Inc. We were originally
incorporated under the name Center Star Gold Mines, Inc. for the prior purpose
of exploring commercial gold deposits, and we owned various unpatented mining
claims near Grangeville, Idaho. We abandoned our last mining claim in 1995. Upon
our reorganization with Link.com Opps, Inc., or the Reorganization, we changed
our business to the healthcare e-commerce industry, specifically connecting
physicians, home health agencies and nursing homes via electronic medical record
("EMR") products and services. In August 2000 we changed our name to eClickMD,
Inc. ("the Company" or "eClickMD"). While we have developed or purchased and
continue to develop several EMR products, we have not yet delivered some of our
healthcare e-commerce services. We did not generate our first EMR revenues until
the quarter ended September 30, 1999. As of December 31, 2000, we had an
accumulated deficit of $4,696,589. We expect to continue to incur significant
development, deployment and sales and marketing expenses in connection with our
business and to continue to incur operating losses for at least the next two
fiscal years. We may never achieve or sustain profitability. The provision of
services using Internet technology in the healthcare e-commerce industry is a
developing business that is inherently riskier than businesses in industries
where companies have established operating histories.

     WE WILL NOT BECOME PROFITABLE UNLESS WE ACHIEVE SUFFICIENT LEVELS OF
PHYSICIAN PENETRATION AND MARKET ACCEPTANCE OF OUR SERVICES. Our EMR business
model depends upon usage by a large number of physicians with a high volume of
healthcare transactions and to sell home healthcare e-commerce services to
payers and other healthcare constituents. The acceptance by physicians and other
healthcare providers of our EMR solutions will require adoption of new methods
of conducting business and exchanging information. We cannot assure you that
physicians or other health care providers will integrate our services into their
office workflow, or that the healthcare market will accept our services as a
replacement for traditional methods of conducting healthcare transactions. The
healthcare industry uses existing computer systems that may be unable to access
our Internet-based solutions. Customers using existing systems may refuse to
adopt new systems when they have made extensive investment in hardware, software
and training for existing systems or if they perceive that our products or
services will not adequately protect proprietary information. Failure to achieve
broad physician or health care organization penetration or successfully contract
with healthcare participants, would have a material adverse effect on our
business.

     Achieving market acceptance for our products and services will require
substantial marketing efforts and expenditure of significant funds to create
awareness and demand by participants in the healthcare industry. Our management
believes that we must gain significant market share with our services before our
competitors introduce alternative services with features similar to our
services. There can be no assurance that we will be able to succeed in
positioning our services as a preferred method for healthcare e-commerce, or
that any pricing strategy that we develop will be economically viable or
acceptable to the market. Failure to successfully market our products and
services would have a material adverse effect on our business, financial
condition and operating results.

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     OUR BUSINESS PROSPECTS WILL SUFFER IF WE ARE NOT ABLE TO QUICKLY AND
SUCCESSFULLY DEPLOY OUR EMR SYSTEMS AND PRODUCTS. We believe that our business
prospects will suffer if we do not deploy our services quickly. We began
allowing access to our Web-based EMR system in November of 2000 and intend to
expand deployment of access to our Web-based EMR services during the year 2001,
although there can be no assurance that we will be able to continue to do so
during this time, or at all. In order to deploy our services, we must integrate
our architecture with physicians', payers' and suppliers' systems. We will need
to expend substantial resources to integrate our EMR systems with the existing
computer systems of large healthcare organizations, home health care
organizations and physicians. We have limited or no experience in doing so, and
may experience delays in the integration process. These delays would, in turn,
delay our ability to generate revenue from our services and may have a material
adverse effect on our business, financial condition and operating results. Once
we have deployed our EMR system, we may need to expand and adapt it to
accommodate additional users, increased transaction volumes and changing
customer requirements. This expansion and adaptation could be costly. We may be
unable to expand or adapt our network infrastructure to meet additional demand
or our customers' changing needs on a timely basis and at a commercially
reasonable cost, or at all. Any failure to deploy, expand or adapt our system
quickly could have a material adverse effect on the Company's business,
financial condition and operating results.

     WE DO NOT CURRENTLY HAVE A SUBSTANTIAL CUSTOMER BASE AND OUR REVENUES WILL
INITIALLY COME FROM A FEW PAYERS IN ONE GEOGRAPHIC MARKET. We currently do not
have a substantial customer base. In addition, we expect that initially we will
generate a significant portion of our revenue from providing our products and
services in Texas, Louisiana, Mississippi, Alabama, North Carolina, Tennessee
and Oklahoma. If we do not generate as much revenue in this market or from these
payers as expected, our revenue will be significantly reduced, which would have
a material adverse effect on our business, financial condition and operating
results.

     WE ARE SUBJECT TO SIGNIFICANT COMPETITION. Our business operates in a
highly competitive environment. Many healthcare industry participants are
consolidating to create integrated healthcare delivery systems with greater
market power. As the healthcare industry consolidates, competition to provide
products and services to industry participants will become more intense and the
importance of establishing a relationship with each industry participant will
become greater. These industry participants may try to use their market power to
negotiate price reductions for our products and services. If forced to reduce
our prices, our operating results could suffer if we cannot achieve
corresponding reductions in our expenses.

     WE MAY EXPERIENCE SIGNIFICANT DELAYS IN GENERATING REVENUES FROM OUR
SERVICES BECAUSE POTENTIAL CUSTOMERS COULD TAKE A LONG TIME TO EVALUATE THE
PURCHASE OF OUR SERVICES. A key element of our strategy is to market our
services directly to large healthcare organizations, including home health care
organizations and nursing home facilities. We do not control many of the factors
that will influence physicians', payers' and suppliers' buying decisions. We
expect that the sales and implementation process will be lengthy and will
involve a significant technical evaluation and commitment of capital and other
resources by home health agencies, nursing homes, physicians, payers and
suppliers. The sale and implementation of our services are subject to delays due
to such organizations' internal budgets and procedures for approving large
capital expenditures and deploying new technologies within their networks.

     OUR BUSINESS WILL SUFFER IF THE INTEGRITY AND SECURITY OF ITS SYSTEMS ARE
INADEQUATE. If we are successful in delivering our Web-based healthcare
e-commerce services, our business could be harmed if we or our present or future
customers were to experience any system delays failures or loss of data.
Although we intend to have safeguards for emergencies, the occurrence of a
catastrophic event or other system failure at our facilities could interrupt our
operations or result in the loss of stored data. In addition, we will depend on
the efficient operation of Internet connections from customers to our systems.
These connections, in turn, depend on the efficient operation of Web browsers,
Internet service providers and Internet backbone service providers. In the past,
Internet users have occasionally experienced difficulties with Internet and
online services due to system failures. Any disruption in Internet access
provided by third parties could have a material adverse effect on our business,
financial condition and operating results. Furthermore, we will be dependent on
hardware suppliers for prompt delivery, installation and services of equipment
used to deliver our services.

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     DESPITE THE IMPLEMENTATION OF SECURITY MEASURES, OUR INFRASTRUCTURE MAY BE
VULNERABLE TO DAMAGE FROM PHYSICAL BREAK-INS, COMPUTER VIRUSES, PROGRAMMING
ERRORS, ATTACKS BY HACKERS OR SIMILAR DISRUPTIVE PROBLEMS. A material security
breach could damage our reputation or result in liability to us. We retain
confidential customer information in our processing center and on our servers.
An experienced computer user who is able to access our computer systems could
gain access to confidential company information. Furthermore, we may not have a
timely remedy to secure our system against any hacker who has been able to
penetrate our system. Therefore, it is critical that our facilities and
infrastructure remain and are perceived by the marketplace to be secure. The
occurrence of any of these events could result in the interruption, delay or
cessation of service, which could have a material adverse effect on our
business, financial condition and operating results.

     A significant barrier to e-commerce and communications are the issues
presented by the secure transmission of confidential information over public
networks. We intend to rely on encryption and authentication technology licensed
from third parties to secure Internet transmission of and access to confidential
information. There can be no assurance that advances in computer capabilities,
new discoveries in the field of cryptography, or other events or developments
will not result in a compromise or breach of the methods used to protect
customer transaction data. A party who is able to circumvent security measures
could misappropriate or alter proprietary information or cause interruptions in
operations. If any such compromise of our security or misappropriation of
proprietary information were to occur, it could have a material adverse effect
on our business, financial condition and operating results. We may be required
to expend significant capital and other resources to protect against such
security breaches or to alleviate problems caused by security breaches. We may
also be required to spend significant resources and encounter significant delays
in upgrading our systems to incorporate more advanced encryption and
authentication technology as it becomes available. Concerns over the security of
the Internet and other online transactions and the privacy of users may also
inhibit the growth of the Internet and other online services generally, and our
services in particular, especially as a means of conducting commercial and/or
healthcare-related transactions. There can be no assurance that our security
measures will prevent security breaches or that failure to prevent such breaches
will not have a material adverse effect on our business, financial condition and
operating results.

     OUR OPERATIONS WILL ALSO BE DEPENDENT ON THE DEVELOPMENT AND MAINTENANCE OF
SOFTWARE. Although we intend to use all necessary means to ensure the efficient
and effective development and maintenance of software, both activities are
extremely complex and thus frequently characterized by unexpected problems and
delays.

     OUR EXPANSION THROUGH ACQUISITIONS MAY BE DIFFICULT TO IMPLEMENT AND MAY
EXPOSE US TO ADDITIONAL RISK. We maintain an acquisition program and intend to
concentrate our acquisition efforts on businesses that are complementary to our
core businesses. Such emphasis is not, however, intended to limit in any manner
our ability to pursue acquisition opportunities in other related businesses or
in other industries. We anticipate that we may enter into further acquisitions,
joint ventures, strategic alliances or other business combinations. These
transactions may materially change the nature and scope of our business.

     Although our management will endeavor to evaluate the risks inherent in any
particular transaction, there can be no assurance that we will properly
ascertain all such risks. In addition, no assurances can be given that we will
succeed in consummating any such transactions, that such transactions will
ultimately provide us with the ability to offer the services described or that
we will be able to successfully manage or integrate any resulting business.

     The success of our acquisition program will depend on, among other things:

     o    the availability of suitable candidates,

     o    the availability of funds to finance transactions, and

     o    the availability of management resources to oversee the operation of
          resulting businesses.

     Financing for such transactions may come from several sources, including,
without limitation:

     o    cash and cash equivalents on hand,

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<PAGE>

     o    marketable securities,

     o    proceeds from new indebtedness, or

     o    proceeds from the issuance of additional common stock, preferred
          stock, convertible debt or other securities

     The issuance of additional securities, including common stock, or other
convertible securities could result in:

     o    substantial dilution of the percentage ownership of the Company's
          stockholders at the time of any such issuance, and

     o    substantial dilution of our earnings per share.

     The proceeds from any financing may be used for costs associated with
identifying and evaluating prospective candidates, and for structuring,
negotiating, financing and consummating any such transactions and for other
general corporate purposes. We do not intend to seek stockholder approval for
any such transaction or security issuance unless required by applicable law or
regulation.

     INTEGRATING OUR BUSINESS OPERATIONS WITH BUSINESSES WE MAY ACQUIRE IN THE
FUTURE, MAY BE DIFFICULT AND MAY HAVE A NEGATIVE IMPACT ON OUR BUSINESS. We may
acquire additional businesses in the future. The integration of companies or
businesses that we may acquire in the future involves the integration of
separate companies that have previously operated independently and have
different corporate cultures. The process of combining such companies may be
disruptive to their businesses and may cause an interruption of, or a loss of
momentum in, such businesses as a result of the following difficulties, among
others:

     o    loss of key employees or customers;

     o    possible inconsistencies in standards, controls, procedures and
          policies among the companies being combined and the need to implement
          and harmonize company-wide financials, accounting, information and
          other systems;

     o    failure to maintain the quality of services that such companies have
          historically provided;

     o    the need to coordinate geographically diverse organizations; and

     o    the diversion of management's attention from our day-to-day business
          and that of any company or business that we may acquire, as a result
          of the need to deal with the above disruptions and difficulties and/or
          the possible need to add management resources to do so.

     Such disruptions and difficulties, if they occur, may cause us to fail to
realize the benefits that we currently expect to result from such integration
and may cause material adverse short- and long-term effects on our operating
results and financial condition.

     UNCERTAINTIES IN REALIZING BENEFITS FROM A COMBINATION. Even if we are able
to integrate the operations of an acquired company or business into the company
successfully, there can be no assurance that such integration will result in the
realization of the full benefits that we expect to result from such integration
or that such benefits will be achieved within the time frame that we expect.

     o    Revenue enhancements from cross-selling complementary services may not
          materialize as expected.

     o    The benefits from the combination may be offset by costs incurred in
          integrating the companies.

     o    The benefits from the transaction may also be offset by increases in
          other expenses, by operating losses or by problems in the business
          unrelated to the transaction.

                                       5

<PAGE>

     RAPIDLY CHANGING TECHNOLOGY MAY ADVERSELY AFFECT OUR BUSINESS. All
businesses which rely on technology, including the healthcare e-commerce
business that we are developing, are subject to, among other risks and
uncertainties:

     o    rapid technological change;

     o    changing customer needs;

     o    frequent new product introductions; and

     o    evolving industry standards.

     Internet technologies are evolving rapidly, and the technology used by any
e-commerce business is subject to rapid change and obsolescence. These market
characteristics are exacerbated by the emerging nature of the market and the
fact that many companies are expected to introduce new Internet products and
services in the near future. In addition, use of the Internet may decrease if
alternative protocols are developed or if problems associated with increased
Internet use are not resolved. As the communications, computer and software
industries continue to experience rapid technological change, we must be able to
quickly and successfully modify our services so that we adapt to such changes.
There can be no assurance that we will not experience difficulties that could
delay or prevent the successful development and introduction of our healthcare
e-commerce services or that we will be able to respond to technological changes
in a timely and cost-effective manner. Moreover, technologically superior
products and services could be developed by competitors. These factors could
have a material adverse effect upon our business, financial condition and
operating results.

     DEPENDENCE ON PROPRIETARY TECHNOLOGY. The success of our business is
dependent to a significant extent on our ability to protect the proprietary and
confidential aspects of our technology. Although we have filed a provisional
patent application on some of our processes, our technology is not patented and
existing copyright laws offer only limited practical protection. We rely on a
combination of trade secret, copyright and trademark laws, license agreements,
nondisclosure and other contractual provisions and technical measures to
establish and protect our proprietary rights. There can be no assurance that the
legal protections afforded to us or the steps taken will be adequate to prevent
misappropriation of our technology. In addition, these protections do not
prevent independent third-party development of competitive products or services.
Our management believes that our products, services, trademarks and other
proprietary rights do not infringe upon the proprietary rights of third parties.
There can be no assurance, however, that third parties will not assert
infringement claims against us or that any such assertion will not require us to
enter into a license agreement or royalty arrangement with the party asserting
the claim. As competing healthcare information systems increase in complexity
and overall capabilities or the functionality of these systems further overlap,
providers of such systems may become increasingly subject to infringement
claims. Responding to and defending any such claims may distract the attention
of our management and otherwise have a material adverse effect on our business,
financial condition and operating results.

     GOVERNMENT REGULATION OF THE COMPANY'S BUSINESS COULD ADVERSELY AFFECT ITS
FINANCIAL CONDITION AND RESULTS OF OPERATIONS. Our services may be subject to
extensive and frequently changing regulation at federal, state and local levels.
The Internet and its associated technologies are also subject to government
regulation. Many existing laws and regulations, when enacted, did not anticipate
the methods of healthcare e-commerce we are developing. We believe, however,
that these laws and regulations may nonetheless be applied to our healthcare
e-commerce business. It may take years to determine the extent to which existing
laws and regulations governing general issues of property ownership, sales and
other taxes, libel, negligence and personal privacy are applicable to the
Internet. Laws and regulations may also be adopted in the future that address
Internet-related issues, including security, privacy and encryption, pricing,
content, copyrights and other intellectual property; contracting and selling
over the Internet; and distribution of products and services over the Internet.
Accordingly, our healthcare e-commerce business may be affected by current
regulations as well as future regulations specifically targeted to this new
segment of the healthcare industry.

     OUR LIMITED OPERATING HISTORY MAKES IT DIFFICULT TO FORECAST OUR REVENUES
AND EXPENSES. Our limited operating history makes it difficult to forecast our
future revenues and expenses. Although our revenues increased since the closing
of the Reorganization, you should not consider quarterly revenue growth as
indicative of future performance. Our revenues and operating results may be
adversely affected by a number of risks and uncertainties, including those
listed elsewhere in these risk factors. As a result, our revenues may not grow
at similar levels in future periods and may remain flat or decline over any
given period.

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     We base our forecast for expenses in part on future revenue projections. We
incur expenses in advance of revenues, and we may not be able to quickly reduce
spending if our revenues are lower than expected. In particular, we expect to
incur additional costs and expenses related to the following:

     o    The development of relationships with marketing partners and
          value-added resellers, or VARs, and commerce service providers, or
          CSPs;

     o    The development and expansion of our sales force and marketing
          operations;

     o    The development and enhancement of existing and new products and
          services; and

     o    The expansion of our management team.

     We expect that our business, stock price, operating results and financial
condition could be materially adversely affected if our revenues do not meet our
projections or our net losses are greater than expected.

     The expected fluctuations of our quarterly results could cause our stock
price to fluctuate or decline.

     We expect that our quarterly operating results will fluctuate significantly
in the future based upon a number of factors, many of which are not within our
control. We plan to further increase our operating expenses in order to expand
our sales and marketing activities and broaden our product offerings. We base
our operating expenses on anticipated market growth, and our operating expenses
are relatively fixed in the short term. As a result, if our revenues are lower
than we expect, our quarterly operating results may not meet the expectations of
public market analysts or investors, which could cause the market price of our
common stock to decline. Our quarterly results may fluctuate in the future as a
result of many other factors, including the following:

     o    Our ability to retain our existing customers and to attract new
          e-businesses, VARs and CSPs;

     o    Customer acceptance of our pricing model;

     o    Changes in the level of demand for our products or services;

     o    Our success in expanding our sales and marketing programs;

     o    The number, timing and significance of product enhancements and new
          product announcements by us or our competitors;

     o    The length of our sales cycle;

     o    The level of e-commerce transactions;

     o    The evolution of related technology and the emergence of standards and
          competing technology; and

     o    Changes in the level of our operating expenses.

     These risks and uncertainties are particularly significant for companies
such as ours that are in the evolving market for Internet products and services.
In addition, other factors that may affect our quarterly results are set forth
elsewhere in these risk factors. As a result of these and other factors, our
revenues and expenses may not be predictable.

     Due to the uncertainty surrounding our revenues and expenses, we believe
that quarter to quarter comparisons of our historical operating results may not
be meaningful and our historical operating results should not be relied upon as
an indicator of our future performance.

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<PAGE>

     WE MAY NOT BE ABLE TO SECURE FUNDING IN THE FUTURE NECESSARY TO OPERATE OUR
BUSINESS AS PLANNED. We require substantial working capital to fund our
business. We have had and are experiencing significant operating losses and
negative cash flow from operations since the closing of the Reorganization and
expect this to continue for the foreseeable future. In addition, we may incur
significant capital expenditures in connection with our planned expansion of our
products and services. Our capital requirements depend on several factors,
including the rate of market acceptance of our products and services, our
ability to expand our customer base, increased sales and marketing expenses, the
growth of the number of our employees and related expenses and other factors. If
capital requirements vary materially from those currently planned, we will
require additional financing sooner than anticipated. If additional funds are
raised through issuance of equity securities, the percentage ownership of our
stockholders will be reduced, and these equity securities may have rights,
preferences or privileges senior to those of the holders of our common stock.
Additional financing may not be available when needed on terms favorable to us
or at all. If adequate funds are not available or are not available on
acceptable terms, we may be unable to develop or enhance our products and
services, adequately support and maintain relationships with key partners and
customers, take advantage of future opportunities or respond to competitive
pressures.

     WE MAY BE UNABLE TO ADEQUATELY DEVELOP A PROFITABLE PROFESSIONAL SERVICES
ORGANIZATION, WHICH COULD AFFECT BOTH OUR OPERATING RESULTS AND OUR ABILITY TO
ASSIST OUR CLIENTS WITH THE IMPLEMENTATION OF OUR PRODUCTS. We cannot be certain
that we can attract, retain or successfully manage a sufficient number of
qualified professional services personnel. We believe that growth in our product
sales depends on our ability to provide our clients with these services and to
attract and educate third-party consultants and service providers to provide
similar services. As a result, we expect to significantly increase the number of
our services personnel to meet these needs. New services personnel will require
extensive training and education and take time to reach full productivity.
Competition for qualified services personnel with the appropriate
Internet-specific knowledge is intense. We are in a new emerging market, and a
limited number of people have the skills needed to provide the services that our
customers demand. To meet our needs for services personnel, we may also need to
use more costly third-party service providers and consultants to supplement our
own professional services organization. We cannot be certain that our
professional services revenue will exceed professional services costs in future
periods. Difficulties we may encounter managing our growth could adversely
affect our results of operations.

RISKS RELATED TO OUR FORMER GOLD MINING BUSINESS

     THE GOLD MINING ACTIVITIES OF CENTER STAR GOLD MINES, INC. CONDUCTED PRIOR
TO THE REORGANIZATION ARE SUBJECT TO A NUMBER OF ENVIRONMENTAL LAWS AND
REGULATIONS. We were incorporated under the laws of the State of Idaho on May 1,
1961, under the name Center Star Mines, Inc., for the primary purpose of
exploring gold deposits. We changed our corporate name on May 15, 1962 to Center
Star Gold Mines, Inc. We had owned various unpatented mining claims in Idaho
from 1962 until the last mining claim was abandoned in 1995. Since 1995, we have
been inactive in the gold mining business. However, the exploration, development
and production of gold mines conducted in the United States are subject to
local, state and federal regulations regarding environmental protection. All
operations involving the exploration for or the production of minerals are
subject to existing laws and regulations relating to exploration procedures,
safety precautions, employee health and safety, air quality standards, pollution
of water sources, waste materials, odor, noise, dust and other environmental
protection requirements adopted by federal, state and local governmental
authorities. Any environmental clean up obligations or other environmental
violations relating to our prior gold mining activities would have a material
adverse effect on our business, financial condition and operating results.

ITEM 1.  BUSINESS

     General

     eClickMD, Inc., formerly known as Link.com, Inc. and Center Star Gold
Mines, Inc. (the "Company" or "eClickMD") was incorporated in Idaho in 1961, for
the primary purpose of exploring for commercial gold deposits and operated under
the name of Center Star Gold Mines, Inc. ("CSGM"). The Company had owned various
unpatented mining claims near Grangeville, Idaho, from 1962 until the last
mining claim was abandoned in 1995. The claims were abandoned because the

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Company did not have adequate working capital in order to pay the annual
maintenance fee of $100 per mining claim to the U.S. Bureau of Land Management.
From 1995 until the reorganization with Link.com, Inc. the Company was inactive.
During 1998 the Company changed its domicile to the State of Nevada and is now a
Nevada Corporation, and effected a one-for-four reverse split of the outstanding
shares of common stock effective on August 12, 1998.

     The Company's Business

     Link.com, Inc., a privately held Nevada corporation ("Link.com"), was
co-founded by Marion Robert Rice and Andy W. McBee to develop Internet software
products for use by physicians and other health care providers. This company was
originally incorporated in Nevada on May 12, 1999 and reincorporated on
September 15, 1999. On August 31, 1999, this company purchased the assets and
liabilities of two entities: National Health Care Information Systems, LLC, a
Texas limited liability company ("National Health Care") organized on November
4, 1998, and Venture Information Systems, LLC, a Texas limited liability company
("Venture Information"), organized on August 7, 1996. National Health Care was
organized to develop a product known as scanware, which was designed to scan
specific documents for clinical tracking of patient care and the financial
reporting resulting from a patient's care. There have been limited sales of this
product. Venture Information was created to develop and implement the Company's
first software known as DocLink.

     The Reorganization

     On September 20, 1999, CSGM entered into an Agreement and Plan of
Reorganization (the "Reorganization Agreement") with Link.com, Inc. Pursuant to
the Reorganization Agreement, the shareholders of privately-held Link.com agreed
to exchange 100% of the issued and outstanding shares of common stock, or 25,000
shares, in exchange for 10,388,898 shares of CSGM's common stock, par value
$0.001 (the "Common Stock"). For accounting purposes, the acquisition of
Link.com by CSGM is treated as a recapitalization of Link.com with Link.com as
the acquiror (a reverse acquisition). Accordingly, the historical financial
statements are those of Link.com and its predecessors, Venture Information and
National HealthCare. Subsequent to the merger, the Board of Directors of CSGM
approved a reverse split of the outstanding shares at the rate of one share for
every 4.5 shares outstanding. The Board of Directors also approved a change of
CSGM's name to Link.com, Inc. in September, 1999. Pursuant to a Written Consent
in Lieu of a Special Meeting of Shareholders dated May 26, 2000, the following
actions were taken: the Company's name was changed to eClickMD, Inc., and the
Company's authorized capital stock was increased to 65,000,000 shares including
a series of "blank check" preferred stock consisting of 15,000,000 shares.

     Industry Background

     Healthcare expenditures in the United States totaled approximately $1.0
trillion in 1996, representing a 6.7% compound annual increase since 1990.
Principally technological advances have driven increases in healthcare costs in
the healthcare industry and by the aging of the population, as older Americans
utilize more healthcare resources on a per capita basis. This increasing trend
in aggregate healthcare costs is expected to continue.

     In the past 15 years, the U.S. healthcare industry has undergone
significant changes. Among the most significant of these changes has been a
shift away from fee-for-service indemnity plans into health maintenance
organizations, or HMOs, and other managed healthcare benefit plans. These payers
have used a variety of managed care techniques to control administrative costs
including, but not limited to, lowering reimbursement rates, shifting costs from
payers to patients, restricting coverage for services, limiting access to a
select group of providers, negotiating discounts with healthcare providers, case
management functions, and shifting the economic risk for the delivery of care to
providers through alternative reimbursement models, such as capitation and risk
pools. While these techniques were initially helpful in controlling healthcare
costs, the Company believes that these techniques have over time become less
effective in reducing costs.

     The Company believes that future healthcare cost management is increasingly
dependent upon compliance with federal and state guidelines and adherence to
best practices to improve the quality of care. The Company believes that costs
are better managed with an efficient channel of communications between the
providers of care. The Company also believes that Internet-based e-commerce
solutions can improve communication between providers as well as reduce costs.

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     Despite managed care initiatives, the cost of healthcare services delivery
in the United States continues to rise. Increasing cost pressures, shifting
financial risks, and consolidation/integration are forcing providers to find
innovative ways to reduce costs and add revenue. The current need in healthcare
for such solutions is well known. The Company believes that healthcare is an
extremely transaction-intensive industry and is laden with inefficiency. It is
estimated that between $0.25 and $0.40 of every healthcare dollar is spent on
excessive administrative costs, the performance of redundant tests and the
delivery of unnecessary care.

     Initially physician practice management software vendors entered the market
with technological solutions to address some of the administrative and
redundancy issues. The computerized version of a paper medical record, an EMR,
emerged as one strategy for connectivity between providers with purported
business benefits. Adoption of the EMR, however, has been slow due to the
proliferation of disparate information systems that have made connecting
providers an expensive and technologically volatile objective. Data and
information remain buried in non-integrated systems in hundreds of thousands of
facilities and physician offices across the country.

     More recently, Web-based technologies have emerged as a technological
solution that can create a more seamless connectivity between disparate provider
environments without requiring a large capital investment. Its use of browser
technology, open standards and networking protocols address many of the legacy
issues surrounding access, cost and compatibility. Business-to-business
applications ("B2B") have fostered a new breed of Internet vendors. The pace of
activity in the connectivity and applications sector has been fierce, and
although the market is in its infancy as far as network development and
electronic transaction volumes are concerned, an intense competitive environment
is developing rapidly.

     The electronic health market is substantial. Industry reports estimate that
market size for connectivity users is $250 billion to $400 billion in
administrative costs; $5 to $10 billion in estimated transaction revenues.

     The Company serves as the utility that automates Care Plan Oversight
("CPO") billing reports thereby creating the mechanism for the physician to add
CPO revenue to the physician's bottom line. According to a customer information
survey by Health Care Finance Administration ("HCFA"), there were 154,992,259
total home health agency visits and 12,229,153 home health claims in 1998;
however, the volume of physician CPO billing submitted does not appear to
coincide with projected utilization. Demographic data indicates that Medicare
patients are a large customer segment of the home care market. The industry
experienced a 40% increase in Medicare enrollees receiving fee-for-service home
health services between 1990 and 1997. For the same period, Medicare home health
expenditures increased from $3.9 billion to an estimated $17.2 billion. Most of
this increase in the rise in spending occurred as a result of the increase in
visits, which increased from 70 million in 1990 to an estimated 270 million in
1997. Growth in the Medicare home health benefit between 1990 and 1996 can be
attributed to specific court decisions, legislative expansions of the benefit,
and to a number of socio-demographic trends. Home health utilization trends are
projected to continue to increase. Reimbursement for any home health service
rendered is tied to the physician oversight of care; therefore, any means that
expedites the turn-around of physician orders directly impacts the home health
agency's accounts receivable and cash flow.

     The E-Commerce Business

     Since the closing of the Reorganization, the Company has developed and
intends to continue to develop software solutions for physicians and other
providers, such as home health agencies, pharmacies, durable medical equipment
providers, and nursing homes. The Company's initial product, DocLink, provides
an electronic link between physicians and home health care agencies to expedite
the processing of paperwork. The Company has developed an Internet-based
healthcare network called ClickMD, which was released to customers beginning
November 15, 2000. ClickMD was designed for interactive use by the users of the
original DocLink product, as well as other providers that will benefit from the
technology of a "paperless" and more streamlined paper and approval system
utilizing digital and electronic signature technologies.

     The Company's business is connecting physicians, home health agencies and
nursing homes via electronic medical records ("EMR") products and services. The
Company has developed an online application service provider ("ASP") systems
solution that transforms the EMR into a digital interactive document. This
paperless communication between the provider and physician is achieved through
electronic order and signature software that can be layered onto Internet
communications, enterprise systems, databases, and other technology. The

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physician can review the EMR and return to the provider, with signatures,
through this paperless system. The software also allows the physician to
electronically track and bill for CPO; the time a physician can bill per month,
per patient. Many physicians overlook and underutilize the CPO billings,
primarily due to the increased paperwork to manually track the billing. The
Company's ClickMD software automatically tracks the time spent and produces
reports that can be used as the source document for billing.

     Our Products

     The Company has developed and intends to provide a broad range of Web-based
healthcare electronic commerce services that will improve communication among
physicians, suppliers, and other providers; however, there can be no assurance
given that the Company will be successful in its development efforts. These
services using Internet technology in the healthcare electronic commerce
industry are subject to risks, including but not limited to those associated
with competition from existing companies offering similar services, rapid
technological change, development risks, management of growth and a minimal
previous record of operations or earnings. For additional description of the
risks inherent in the business of the Company, see "Risk Factors" above.

     On November 15, 2000, the Company released its Internet based ASP software
product called ClickMD that enables health care providers to communicate and
validate pertinent and private information to physicians and other ancillary
providers while keeping the data secure and reducing costs typically incurred in
the time and expenses to communicate such information manually. This product
furnishes health care providers with a means to send doctor's orders (and other
vital patient information) to a physician's office, where the orders would then
be reviewed and authorized by the physician on his or her desktop computer.
ClickMD allows a home care provider to scan in an order and send it to a
physician. At the doctor's office, ClickMD alerts the physician with a "you've
got mail" type icon, where the physician can read the order on the screen and
affix his or her electronic signature by invoking a password. ClickMD
automatically delivers the signed order back to the home care provider through
the ASP and automatically prints the order to be stored in the paper chart.
While the physician is reviewing orders, ClickMD can provide him or her with a
timing routine, which also feeds a database that furnishes per-patient oversight
billing reports.

     In summary, an ASP model allows the Company to centralize technological
operations into a single, high capacity point of contact to customers through an
Internet connection. Customers can begin utilizing the software by a simple
login onto the Company's web interface and downloading a digital certificate and
minimal software. All of the database functions and product features are
available and accessed via an Industry standard web browser in a secure fashion.
All associated patient, physician, agency and other relevant data and
documentation is stored and accessed securely on and from the Company's
databases.

     The Company's first product, DocLink, was released in January 1997. This
product furnishes health care providers with a means to send doctor's orders
(and other vital patient information) to a physician's office, where the orders
would then be reviewed and authorized by the physician on his or her desktop
computer. DocLink allows a home care provider to scan a medical order and send
it to a physician. At the doctor's office, DocLink alerts the physician with a
"you've got mail" type icon, where the physician can read the order on the
screen and affix his or her electronic signature by invoking a password. DocLink
automatically delivers the signed order back to the home care provider and
automatically prints the order to be stored in the paper chart. While the
physician is reviewing orders, DocLink can provide him or her with a timing
routine, which also feeds a database that furnishes per-patient oversight
billing reports.

     DocLink is a Microsoft Windows based application operational on currently
available versions of Windows and provides an electronic link between doctors
and home health care agencies to expedite the processing of paperwork. The
electronic link consists of original documents that must be electronically sent
to the physician, electronically signed by the physician, and returned to the
provider. A health care company clicks on a graphical button on a Windows screen
to scan a document into the software, and clicks on another graphical button to
send the orders/documents to the physician for review. The physician logs into
the system using his/her encrypted password and begins reading and signing the
orders with electronic signature verification on the screen. Once completed,
DocLink will automatically send this information back to the health care agency.
The Company's services reduce administrative paperwork, resulting in savings for
our clients and significantly expedite the reimbursement process, which directly
results in a lower average number of outstanding accounts receivable days for
our clients. Research has shown that most physicians and home health care
agencies currently neglect this portion of the process due to the overwhelming

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difficulties and liabilities associated with the typical paper based process.
Utilizing our software, what was previously a difficult and tedious process is
now simplified and expedited into a significant income-producing component of a
physician's business practice through implementation of the Care Plan Oversight
billings.

     Medicare increased CPO billing rates between 17% and 22% for the year 2000
to get more physicians to bill and review documents coming from home health
agencies. Many physicians overlook the CPO billings, primarily due to the
increased paperwork to manually track the billing. In a research report prepared
for the Massachusetts Medical Society regarding care plan oversight charges from
Medicare, 89.8% of respondents do not submit these charges for payment. There is
a significant relationship between physician specialty and whether or not a
respondent submits this charge. However, a very low percentage of overall
respondents submit this charge. When asked, "Why not?" the majority of
respondents (57.6%) reported not being aware of this charge. Forty two percent
(42.4%) reported "other" reasons. The verbatim responses indicate that the
respondents do not submit this charge because: 1) the time required is not worth
the compensation, 2) they are not paid even when they do submit the charge, and
3) insufficient time is spent on care plan oversight. Fear of audit and lack of
billing system capability was also mentioned. Our software product, DocLink
automatically tracks the time spent and produces reports that can be used as the
source document for billing. DocLink solves these issues and has passed HCFA and
OIG (Office of Inspector General) audits conducted by the Federal Government.
Our browser based and significantly enhanced eClickMD product will incorporate
this functionality as well as features only feasible from a browser based ASP
solution.

     On June 30, 2000, the Company acquired certain assets of LuRo Associates,
dba Health Tech, Inc., a developer of financial and accounting software designed
for the health care industry. The Company continues to market and support LuRo's
nursing home billing management software called Fact2000. The Company has one
employee in Michigan who performs support and marketing duties in a home office
environment.

     In September 1999 the Company launched its first Internet site with its
first completely Web based application called Safe Haven. The software provides
verification as to whether services rendered to a patient are eligible for
reimbursement. Safe Haven is a Web-enabled product or service that was developed
by the Company in conjunction with several clinical and administrative
professionals in home health care to verify whether services rendered by a
provider to a patient are eligible for reimbursement. In 1999, the HCFA
implemented OASIS (the Outcomes Assessment Information Set). The program allows
home health care providers to upload an OASIS file which is a project
implemented by the HCFA. The primary focus of the project was to improve the
quality of care in home health care. However, OASIS has become the financial
determinant of reimbursement for home health care. OASIS determines eligibility
for Medicare as well as appropriateness of care and actual payment rates. There
are many instances in the assessment form that allows the home health care
agency to contradict other portions of the assessment, albeit minor, thereby
disallowing proper charges for payment. Safe Haven, as an audit tool is designed
to discover such discrepancies before the information is sent to the state
clinical regulatory agencies or HCFA. This allows changes to be implemented
prior to the submission of the data, all performed in minutes, where a manual
audit could take one to two hours.

     This product reduces the labor costs associated with nurses spending
several hours reviewing data in a patient's paper chart and also the chances of
claim rejections for documentation deficiencies. Safe Haven is designed to
detect conflicting nursing responses, to assist with the coordination and
preparation of a patient's plan of care, to recognize patients who may not be
eligible for particular services, and to make suggestions for completion of the
patient's plan of treatment.

     The Company has contracted with Inflow.net to house and maintain the
Company's server-farm which hosts our ASP application. Inflow.net's MAX
architecture begins with Inflow's direct connectivity to multiple Tier 1
backbones. Inside, Inflow has built a fully redundant, self-healing network,
which consistently routes our customer traffic over the highest performance
backbone. Inflow engineers will constantly monitor and upgrade this architecture
to stay ahead of the bandwidth growth. If a backbone goes down, a local fiber
gets cut or a hardware component fails, eClickMD's customers can still access
the application through a sophisticated fail over system. Inflow will protect
the network perimeter with a security product called Check Point FireWall-1TM,
stateful inspection Internet firewall technology. Residing at the lowest
software layer, FireWall-1TM inspects every packet that crosses our link to the
Internet. A comprehensive inspection policy will significantly reduce the
chances of unauthorized access to our data and applications. FireWall-1TM does
not affect system performance and is transparent to authorized users and
applications.

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     Currently, the eClickMD products are licensed to approximately 300
physicians and 190 home health care agencies located in Texas, Louisiana,
Mississippi, Alabama, and Oklahoma, North Carolina and South Carolina while Safe
Haven is currently being used in several areas of the country. Physicians are
charged a small monthly fee and home health care agencies are charged a base
monthly rate. Typically, a rural home care agency has four to ten referring
physicians with which it exchanges documents while an urban home care agency
typically averages between twenty and thirty referring physicians. For the
Company to reach a point of breakeven, it will need a customer base range of
approximately 300 to 400 agencies and approximately 3,000 to 3,500 referring
physicians. The Company's market penetration strategy is to engage the home care
agency as a client in an area and then work directly with the agency to market
to its current referring physicians.

     The Company intends to utilize the Internet to provide browser initiated
healthcare e-commerce solutions that facilitate the confidential, on-line
exchange of healthcare information for many participants in the healthcare
industry. Based on the technology and products in place, other applications can
be developed that will enhance the Company's position in both the physician's
office, home health agencies, and other providers such as nursing homes,
pharmacies, durable medical equipment providers, and information sites.

     Intellectual Property

     Management believes that the eClickMD business model and software products
are unique and patentable and the Company currently is working to secure patents
and the appropriate trademarks. The Company has already received patent pending
and trademark pending status on some of its current products and is currently
filing for intellectual property protection of current and envisioned product
developments and features. In October 2000 the Company was granted trademark
protection to "ClickMD", the brand name of its primary product line. Six (6)
provisional patents plus the original patent have been filed. However, no
assurance can be given that any patent will be granted, that any patent granted
will provide meaningful protection, or that any patent granted to the Company
will not be found to infringe upon any patents granted to others.

     Marketing and Sales Strategy

     The Company's plan is to capitalize on the intersection of these market
variables: physician desire for untapped revenue (CPO), increasing utilization
of home health services and the home health agency's need to efficiently address
payment issues.

     Physicians are proving reluctant to pay for services and even more
unwilling to change practice patterns without compelling financial incentives.
Lack of physician motivation to adopt and use new technology is a problem for
the Company. By using an EMR to facilitate communications and automate the
transactions that occur between the home health/nursing home and the physician
office, the Company not only extends to the physician a cost-avoidance benefit
of reduced administrative costs but, more importantly, it provides a means of
enhancing physician revenue via the documentation of billable services.
Management believes that these market inducements will overcome market
resistance.

     The Company intends to build a national and regional sales force and to
enter relationships organizations with entities that have existing sales
divisions in the company's market space with the intent to develop a national
following for the ClickMD product. The Company believes that the development of
its Web-based ClickMD product will enjoy a quicker sales closing schedule with
the increased availability to both doctors and home health care agencies, as
well as other strategic users such as nursing homes and pharmacy providers. The
Company also believes that additional sources of revenue will be available when
the base of doctors on a Web-based platform exceeds a certain amount, especially
due to the fact that the doctors themselves will be signing orders on their
computers.

     The Company intends to pursue strategic relationships, including
customer/vendor agreements, joint ventures and acquisitions. The Company
believes that making strategic acquisitions and developing strategic industry
relationships will enhance its ability to penetrate additional markets through
new distribution channels and develop and provide additional services.

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     The Company's sales and marketing strategies are focused in three primary
areas: (i) creation of a sales force aimed toward nationwide accounts, (ii) a
focus on distribution partners or other channel sales, and (iii) a team for
direct sales and telephone sales support.

     The Company's targeted customer consists of home health and nursing home
chains, home health associations as well as large physician practice management
groups ("PPM") or well-organized independent physician associations ("IPA") and
physician associations (national/state medical societies).

     Distribution partners and channel sales consist of a partner or value-added
resellers ("VARs"), such as Apex, HCAA, and Chartwell with access to multiple
customers with one transaction, or a distribution partner who will assume
responsibility for the sale and roll-out of the product at a local or regional
level.

     Technology

     The Company is currently designing software for the physician, long-term
facilities and home health care agencies that will track patient conditions and
assessments that generate verbal orders and standard form filings and billing
functions. The Company believes that it can position products into the Internet
medium to collect and distribute information, communication, interact and engage
in commerce to overcome the historical technical barriers for connecting the
participants in the health care industry. However, the Company can give no
assurance that it will successfully develop these software products.

     The Company's core products will be available from industry standard Web
browsers. The backend will consist of a series of Web servers that will store
and read data from a Sequential ("SQL") database controlled by the Company.
Physicians and other health care providers will be issued digital certificates
from the Company that will allow them access to specific subsets of data
(patients and documents) from the SQL database. Digital certificates will allow
the Company to use secure socket layer ("SSL") between the browser and the Web
server with firewall protection to provide maximum security for sensitive
patient information. ClickMD allows providers to enter patient demographics and
documents into on-line Web forms. These forms will be generated from standard
Hypertext Markup Language ("HTML") pages and the data will be saved with
attached security information in the SQL database. Many of the other basic
features of ClickMD, such as reports, reviewing charts, email, and employee
management can also be handled from the browser interface.

     The technology that the Company is developing has built-in security
database elements in the system and maintains the required information to
support all functions, including login, availability of data, user privileges,
user activity and inactivity monitoring, access control, transaction routing,
billing, and error messaging. The security database is being designed to address
unauthorized disclosure of information, unauthorized modification of
information, loss of data integrity, and denial of service. The company's system
will employ a variety of techniques in order to provide a comprehensive and
secure system, including 128-bit data encryption technology, firewall technology
among all sub-networks throughout the system, and systems to immediately
identify break-in attempts and automate lockouts if breaches are suspected. The
system architecture is being designed to support redundant network
infrastructure, web application, and database servers, system CPU's, and
databases to scale to customers' ultimate needs. In addition, the system will
work through any HTML browser supporting Java, ASP, VB and XML, which enable
rapid deployment of product extensions without installation of new client
software.

     The Company warrants its products for 60 days and provides customer support
during normal business hours. Customer support includes but is not limited to
procedural training and diagnostic assistance, installation assistance,
low-level systems and operating system assistance as well as providing
documentation on items described above.

     Competition

     The market for healthcare e-commerce is in an early stage and is undergoing
rapid technological changes. Competitors may include traditional healthcare
software vendors; electronic data interchange network providers, emerging
e-commerce companies and other software developers. Two principal competitors of
the Company are WebMD and Careinsite. These companies have been able to obtain
physician market share by expending large amounts of cash, and these companies
offer services that may be competitive with the Company's healthcare e-commerce
services. Companies like WebMD and other emerging e-commerce companies offer a
range of services that are competitive to the Company's services. Organizations
that develop stand-alone healthcare software products may migrate into the

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healthcare e-commerce business. Due to a high demand for systems and application
integration, the Company believes that it will share common customers with many
of these organizations. The Company also believes that, in most instances, the
Company's services are incremental and complementary applications to the
existing services offered by these companies. Some of the Company's competitors
have services that are currently in operation. Many of the Company's competitors
also have greater financial, technological and marketing resources than the
Company. Further, some of the Company's competitors have entered into strategic
relationships that make them more competitive. See "Risk Factors" above.

     Government Regulation

     Participants in the healthcare industry are subject to extensive and
frequently changing regulation at the federal, state and local levels. The
Internet and its associated technologies are also subject to government
regulation. Many existing laws and regulations, when enacted, did not anticipate
the methods of healthcare e-commerce the Company is developing. The Company
believes, however, that these laws and regulations may nonetheless be applied to
the Company's healthcare e-commerce business. The Company believes that its
products applicable regulations including HCFA and HIPAA Internet based medical
e-commerce mandates. See "Risk Factors" above.

     Current laws and regulations that may affect the healthcare e-commerce
industry relate to the following:

     o    Confidential patient medical record information;

     o    The electronic transmission of information from physicians' offices to
          agencies, pharmacies, and other healthcare providers;

     o    The use of software applications in the diagnosis, cure, treatment,
          mitigation or prevention of disease;

     o    Health maintenance organizations, insurers, healthcare service
          providers and/or employee health benefit plans; and

     o    The relationships between or among healthcare providers.

     Employees

     As of December 31, 2000, the Company had 18 full-time employees primarily
located in two offices which include 4 persons in systems development and
support, 6 persons in sales and customer support, 4 persons in accounting and
billing and 4 persons performing administrative functions. The Company also
utilizes several consultants providing marketing, technology and other
operational services. The Company's ability to achieve its financial and
operational objectives depends on the Company's ability to continue to attract,
integrate, retain and motivate highly qualified technical and customer support
personnel. A competitive environment exists for attracting such personnel. If
the Company expands operations, additional employees may be necessary.

ITEM 2.  PROPERTIES

     The Company's principal executive office is located in Brady, Texas in
approximately 2,000 square feet of leased office space shared with Centratex,
Inc., which is a company owned by Marion Robert Rice, the Company's Chief
Executive Officer, and Andy McBee, a director of the Company. The Company has an
oral month-to-month lease for a total of $1,250 per month, which is paid $500 to
each of Marion Robert Rice and Andy McBee as rent and $250 to Centratex, Inc.
for shared services provided to the Company. The Company also maintains 7,000
square feet of leased office space in Austin, Texas under a sub-lease with GTECH
Corporation (as sub-landlord) at a rate of $6,633 per month. This sublease
expires on September 29, 2002. The Company believes that its facilities are
adequate for the Company's current operations and that additional leased space
can be obtained if needed.

ITEM 3.  LEGAL PROCEEDINGS

     The Company is not a party to any material legal proceedings.

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

     EMPLOYMENT BENEFIT PLAN. On August 16, 2000 the Board of Directors and
Shareholders of the Company approved the adoption of an employee stock option
plan and a director stock option plan (the "Plan"). At September 30, 2000, the
Company had reserved 2,500,000 shares for issuance under these plans. 1,616,385
options had been granted through December 31, 2000 under the plans of which have
910,352 vested at December 31, 2000 and none have been exercised.

     During the third quarter of 2000, pursuant to a Written Consent In Lieu of
Special Meeting of Shareholders dated May 26, 2000, the following actions went
into effect:

a)   the Company's name was changed from "Link.com, Inc." to "eClickMD, Inc.";
b)   the Company's authorized capital stock was increased to 65,000,000 shares;
     and
c)   a series of Company "blank check" preferred stock consisting of 15,000,000
     preferred shares was established

Consents were obtained from the holders of 72% of the outstanding voting capital
stock, as of August 15, 2000.

PART II

ITEM 5.  MARKET FOR REGISTRANT'S COMMON STOCK AND RELATED STOCKHOLDER MATTERS

     Our Common Stock is traded on the National Quotation Bureau Pink Sheets. It
is currently traded under the symbol "ECMD." The following table sets forth the
range of high and low prices as reported on the National Quotation Bureau Pink
Sheets for the periods indicated. The quotations reflect inter-dealer prices
without retail mark-up, mark-down or commission, and may not necessarily
represent actual transactions. Prior to the last fiscal year, the Company has
had minimal or no trading activity since 1995.

Fiscal Year 2000                      High              Low
--------------------------------------------------------------
Quarter ended March 31                $-0-              $-0-
Quarter ended June 30                 $-0-              $-0-
Quarter ended September 30            $-0-              $-0-
Quarter ended December 31             $0.125            $0.125

     As of December 31, 2000, the Company had 1163 holders of record of its
Common Stock.

     The Company has not declared or paid cash dividends on its Common Stock and
presently has no plans to do so. Any change in the Company's dividend policy
will be at the sole discretion of the Board of Directors and will depend on the
Company's profitability, financial condition, capital needs, future loan
covenants, general economic conditions, future prospects and other factors
deemed relevant by the Board of Directors. The Company currently intends to
retain earnings for use in the operation and expansion of the Company's business
and does not anticipate paying cash dividends in the foreseeable future.

     From August to December 1999, the Company issued an aggregate amount of
$1,217,750 of Convertible Debentures to approximately 50 individuals. The
Debentures are convertible at any time after the reverse merger transaction and
accrue interest at 12% per annum. The Debentures are convertible at $2.00 per
share or 60% of the bid price of the Company's Common Stock, whichever is
greater. These securities were issued pursuant to an exemption from registration
available under Section 4(2) of the Securities Act of 1933, as amended. However,
management of the Company determined that such offering may have violated such
registration requirements and, therefore, the Company made a rescission offer to
the Debenture holders during the first quarter of 2000. In March 2000, the
Company completed its rescission offer, and all but two of the Debenture holders
elected not to rescind the purchase of their securities. The Company paid an
aggregate amount of approximately $13,000 of principal and interest to these two
individuals in connection with the rescission offer.

ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS

     The following discussion should be read in conjunction with the
consolidated financial statements of the Company and the notes thereto included
elsewhere in this Report on Form 10-KSB. The discussion in this section of this

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Report on Form 10-KSB contains forward-looking statements that involve risks and
uncertainties. The Company's actual results could differ materially from those
discussed herein. Factors that could cause or contribute to such differences
include, but are not limited to, those discussed in this section, those
discussed in "Risk Factors" and those discussed elsewhere in this Report on Form
10-KSB.

     Overview

     The Company's business is connecting physicians, home health agencies and
nursing homes via electronic medical records ("EMR") products and services. The
Company has developed a systems solution that transforms the EMR into an
interactive document. This paperless communication between the provider and
physician is achieved through electronic order and signature software that can
be layered onto Internet communications, enterprise systems, databases, and
other technology. The physician can review the EMR and return to the provider,
with signatures, through this paperless system. The software also allows the
physician to electronically track and bill for Care Plan Oversight ("CPO"); the
time a physician can bill payers for monthly administrative costs related to
patient care. Many physicians overlook the CPO billings, primarily due to the
increased paperwork to manually track the billing. ClickMD automatically tracks
the time spent and produces reports that can be used as the source document for
billing. The Company has several other products in development, two of which are
Internet products which involve increased regulations in home health agencies
and nursing homes derived from the Outcomes Assessment Information Set
("OASIS").

     Results of Operations

Year Ended December 31, 2000 Compared to Year Ended December 31, 1999

     On June 30, 2000, the Company acquired certain assets of LuRo Associates,
dba Health Tech, Inc., a developer of financial and accounting software designed
for the health care industry. Total consideration for the acquisition was
145,000 shares of common stock and forgiveness of advances previously made to
LuRo. The book value of assets acquired and liabilities assumed (which is
estimated to approximate fair market value) resulted in an increase in net
operating assets of $97,537. The acquisition has been accounted for under the
purchase method of accounting.

     Revenues in fiscal year 2000 increased 72.8% to $332,980 from $192,708 in
fiscal 1999. The increase in revenue was primarily attributable to enhanced
marketing activities of the Company's DocLink product, increased revenues
attributable to the Company's SafeHaven software and additional revenues due to
the acquisition of LuRo in June 2000. The Company's new internet-based ClickMD
product, introduced in November 2000, contributed no material increase in
revenues for the year ended December 31, 2000 as revenues recognized were
attributable to conversion of DocLink customers to the new ClickMD platform.

     Cost of service increased 396% to $217,375 in fiscal year 2000 compared to
$43,827 in fiscal 1999. The increase is primarily due to increased costs of
co-location services and other internet-related costs associated with the
ClickMD Internet product. Development costs increased 490% to $433,527 in fiscal
2000 from $73,473 in fiscal 1999, due primarily to compensation and related
costs incurred developing the ClickMD Internet product. Selling, general and
administrative costs increased 244% to $2,936,635 for the year ended December
31, 2000 from $852,958 for the year ended December 31, 1999. The increased costs
are primarily attributable to the ramp up of sales support to increase the
visibility and use of the ClickMD product as well as the addition of management
personnel and increased occupancy and related expenses. Costs associated with
the efforts to obtain sources of capital also contributed to this increase.

     Interest expense in the year ended December 31, 2000 was $265,034 compared
to $74,583 in 1999. The 255% increase is due to increased borrowings from
long-term and other convertible debt incurred to fund the development of the web
based ClickMD ASP software application and increased marketing of the Company's
products.

                                       17

<PAGE>

     Liquidity and Capital Resources

     During 2000 and 1999, the Company primarily financed its operations through
private debt financings. During 2000, convertible notes payable bearing interest
at 10% were issued totaling $1,841,000. The notes are convertible into common
stock upon future issuance of equity securities. As of December 31, 2000, none
of these notes payable had been converted to common stock.

     In September 1999, the Company raised $1.2 million in long-term debt
through the sale of convertible debentures to increase the marketing and
visibility of its core product, DocLink and to further develop its web based
ClickMD product. As of December 31, 2000, all but $163,000 of these debentures
including interest accrued thereon had converted into 619,178 shares of common
stock.

     In October 2000, the Company borrowed $155,000 from an officer of the
Company. The note, which bears interest at 10% matures in 2001.


     The Company has a line of credit at a bank in the amount of $400,000 that
is currently fully borrowed. The line of credit was due in March 2000 and was
reissued with a maturity date of October 2001. The line of credit was
subsequently renewed with a maturity date of October 2002.

     Increase in accounts payable of $721,032 from 1999 to 2000 is due to
equipment purchases, amounts owed to consultants and overall increases in the
operations of the company.

     The Company has limited cash resources and intends to raise additional
capital through convertible debt and the issuance of preferred stock or
additional common stock. The Company believes the additional capital will allow
it to continue its marketing efforts in its core products and develop and market
its the new browser based version of its product, ClickMD . The availability of
cash through such resources is not assured and if the Company is not able to
raise enough cash to complete these goals, the Company might be forced to limit
its operations and marketing activities.

     Net cash used by operating activities for 2000 and 1999 was $2,326,268 and
$735,809, respectively. The primary source of cash from operations was increased
revenues collected for the DocLink software product offset by cash used for
increased salaries and compensation, development costs, occupancy expenses, and
financing and marketing related costs.

     Net cash used in investing activities was $358,558 in 2000, compared to
$7,661 in 1999. The increase is primarily due to investments in computer
equipment to support the development activities and infrastructure required by
the ClickMD Internet product.

     Net cash provided by financing activities of $2,115,001 in 2000 and
$1,312,611 in 1999 consists primarily of proceeds of private convertible debt.

     The consolidated financial statements have been prepared on the assumption
that the Company will continue as a going concern. The Company sustained net
losses of $3,518,999 and $851,678 during the years ended December 31, 2000 and
1999, respectively, and has accumulated losses through December 31, 2000 of
$4,696,589. Cash used in operating activities for the same periods aggregated
$2,326,268 and $735,809, respectively. Total liabilities at December 31, 2000 of
$3,878,915 exceed total assets of $505,949. The Company's continued existence
depends upon the success of management's efforts to raise additional capital
necessary to meet the Company's obligations as they come due and to obtain
sufficient capital to execute its business plan. There can be no degree of
assurance given that the Company will be successful in completing additional
financing transactions.

     The consolidated financial statements do not include any adjustments to
reflect the possible effects on the recoverability and classification of assets
or classification of liabilities which may result from the inability of the
Company to continue as a going concern.

     Inflation

     The Company believes that inflation generally has not had a material impact
on its operations or liquidity to date.

                                       18

<PAGE>

ITEM 7.  FINANCIAL STATEMENTS

     The consolidated financial statements of the Company are included herein on
pages F-1 to F-15.

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

     The Company reported a change in its principal independent accountants on a
Form 8-K filed with the Securities and Exchange Commission on March 13, 2000,
and a Form 8-K/A filed on March 24, 2000. There were no disagreements with the
Company's former principal independent accountants on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements if not resolved to their satisfaction would have
caused them to make reference in connection with their opinion to the subject
matter of disagreement

PART III

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

     The following table sets forth the age and position of each of the
Company's executive officers, directors and key employees:

Name                     Age     Position

Marion Robert Rice       47      Chief Executive Officer, President and Director

Andy W. McBee            41      Assistant Secretary and Director

Richard Corlin, MD       60      Director


     Marion Robert (Bob) Rice is a co-founder of eClickMD, Inc. and has served
as our Chairman and Chief Executive Officer since September 1999. From 1993 to
1999 Mr. Rice was a co-founder and Chief Executive Officer of Centratex Support
Services, Inc. a provider of homecare management consulting and billing
services. In 1993 Mr. Rice also co-founded Brady Health Care Services, Inc. a
corporation providing regional home care nursing services. In 1990, Mr. Rice
founded Countywide Insurance, a regional all line insurance agency. In 1996, he
co-founded and served as President of Venture Information, LLC as a software
development company which developed the Company's original product, DocLink. In
1998, he founded and served as President of National Health Care Info Systems,
LLC.

     Andy Wade McBee is a co-founder of eClickMD, Inc. and has served as a
Director and Assistant Secretary since September 1999. In 1993 Mr. McBee was a
co-founder of Centratex Support Services, Inc., a provider of homecare
management consulting and billing services. From 1993 to the present, he serves
as Director and President of Centratex Support Services, Inc. In 1996, he
co-founded and served as Secretary of Venture Information, LLC as a software
development company which developed the Company's original product, DocLink.
Over the past twenty years Mr. McBee has been responsible for co-founding a
number of companies primarily in the Health Care industry.

     Dr. Corlin has been a director of eClickMD since September 23, 2000.
Richard F. Corlin, MD, a gastroenterologist in private practice in Santa Monica,
California, was elected President-Elect of the American Medical Association
(AMA) in June 2000. Prior to becoming President-Elect, Dr. Corlin served as
Speaker of the AMA's House of Delegates for five years. He has been active in
the affairs of the AMA for the past twenty years, having served for nine years
as a member and then Chair of the AMA Council on Long Range Planning and
Development. In 1992, Dr. Corlin was invited by the Secretary of Health and
Human Services, Dr. Louis Sullivan, to serve as a member of the Advisory
Committee to the Director of the National Institute of Health. Dr. Corlin served
as President of the California Medical Association (CMA) from 1992 to 1993, was
Vice Speaker and Speaker of the CMA House of Delegates for nine years. He has
been a member of its Board of Trustees for twelve years and chaired numerous
committees of the CMA including the Finance Committee, the Liaison Committee to
State


                                       19
<PAGE>

Hospital medical Staffs, and was an active member of the CMA Speakers Bureau on
Tort Reform. Dr. Corlin is a graduate of Rutgers University, and received his MD
degree from Hahnemann Medical College. Following residency training at
Hahnemann, Dr. Corlin served as a Lt. Commander in the USPHS, Heart Disease and
Stroke Control Program from 1968 to 1970, and then took a gastroenterology
fellowship at UCLA. He is a fellow of the American College of Physicians, is a
member of both the American Gastroenterology Association and the American
Society of Internal Medicine, and is a Past President of the Southern California
Society of Gastrointestinal Endoscopy. He is also the Chairman of the Audio
Digest Foundation, and is an assistant clinical professor at the University of
California, Los Angeles, School of Medicine. Dr. Corlin, resides in Santa
Monica.

     In connection with the Company's reorganization in September 1999, the
existing officers and directors of the Company resigned and were replaced by the
current slate of officers and directors. The Company paid no compensation during
the last three fiscal years to such former directors and officers. In August
2000, the Company's shareholders approved the 2000 Directors Stock Option Plan
which designates options to purchase common stock to non-employee directors of
the Company.

     The Company is not aware of involvement in any legal proceedings by its
directors or executive officers during the past five years that are material to
an evaluation of the ability or integrity of such director or executive officer.

     The Company does not have standing audit, nominating or compensation
committees of the Board of Directors or committees performing similar functions.

Compliance with Section 16(a) of The Exchange Act.

     No reporting person failed to file on a timely basis reports required by
section 16(a) of the Exchange Act since such reporting persons became subject to
such reporting requirements during 2000. During 1999, Marion Robert Rice, Andy
Wade McBee, Donald Deshotels and Sandra Denise Deshotels each failed to timely
file Form 3s during the year 1999. These forms have since been filed.

ITEM 10. EXECUTIVE COMPENSATION

<TABLE>
<CAPTION>
                          Annual Compensation                                     Long Term Compensation
                          -------------------                                     ----------------------
                                                                                      Common Shares
                                                       Other          Restricted        Underlying
                                                       Annual        Stock Awards    Options Granted      All Other
Name and Position       Year    Salary     Bonus    Compensation          ($)           (# Shares)      Compensation
-----------------       ----    ------     -----    ------------          ---           ----------      ------------

<S>                     <C>     <C>          <C>          <C>              <C>            <C>                 <C>
Marion R. Rice (1)      2000    $90,000     -0-          -0-              -0-               -0-              -0-
Chairman,               1999    $13,333     -0-          -0-              -0-               -0-              -0-
President and CEO       1998    $ -0-       -0-          -0-              -0-               -0-              -0-

Andy W. McBee (2)       2000    $32,500     -0-          -0-              -0-               -0-              -0-
Asst. Secretary         1999    $13,333     -0-          -0-              -0-               -0-              -0-
Director                1998    $ -0-       -0-          -0-              -0-               -0-              -0-

Dr. Richard Corlin(3)   2000    $ -0-       -0-          -0-              -0-             100,000            -0-
Director                1999    $ -0-       -0-          -0-              -0-               -0-              -0-
                        1998    $ -0-       -0-          -0-              -0-               -0-              -0-
</TABLE>


(1)  Mr. Rice has served as President and Chief Executive Officer of eClickMD,
Inc. since its reorganization in September, 1999. Mr. Rice's salary figure for
2000 includes $53,750 of accrued salary through December 31, 2000.

(2)  Mr. McBee has served as a director and Assistant Secretary since September
1999.

                                       20

<PAGE>

(3)  Dr. Corlin has served as a director since September 23, 2000. He holds
options to purchase 100,000 shares of common stock issued pursuant to the
Company's 2000 Directors Option Plan. The options have an exercise price of
$0.15 per share and expire September 2005.

     The directors were not paid any monetary compensation for serving on the
Board of Directors. From time to time, we may engage certain members of the
board of directors to perform services on our behalf. In such cases, we
compensate the members for their services at rates no more favorable than could
be obtained from unaffiliated parties.

     As permitted by Section 78.751 of the Nevada General Corporation Law, the
Company's Certificate of Incorporation includes a provision that eliminates the
personal liability of our directors for monetary damages for breach or alleged
breach of their fiduciary duty as directors. In addition, as permitted by
Section 78.751 of the Nevada General Corporation Law, the Company's Bylaws
provide that it may, in its discretion: (i) indemnify its directors, officers,
employees and agents and persons serving in such capacities in other business
enterprises (including, for example, its subsidiaries) at its request, to the
fullest extent permitted by law; and (ii) advance expenses, as incurred, to its
directors and officers in connection with defending a proceeding.

ITEM 11. SECURITIES OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

     The following table sets forth certain information regarding the beneficial
ownership of the Company's common stock as of December 31, 2000 by (i) each of
our directors, (ii) each of our Executive Officers, (iii) each person who is
known by us to own beneficially more than 5% of the common stock and (iv) all
directors and officers as a group. All share numbers reflect the 1 for 4.5
reverse stock split, effective as of April 3, 2000.

Name                                    Number of Shares      Percentage
----                                    ----------------      ----------
Marion Robert Rice                         3,532,225            29.75%
Andy Wade McBee                            2,389,446            20.12%
Donald Deshotels (2)                       1,199,917            10.10%
Sandra Denise Deshotels  (2)               1,199,917            10.10%
Sheila Kay Hemphill                        1,558,334            13.12%
Richard Corlin, MD (3)                       100,000               --%
All Directors and Officers as a Group      6,021,671

(1)  The address for each of the above individuals is 201 East Main Street,
Brady, Texas 78625, except for Mr. and Mrs. Deshotels whose address is 8200
Cameron Road, Suite 170, Austin, Texas 78754 and Richard Corlin, MD whose
address is 1301 20th Street, Suite 280, Santa Monica, CA 90404.

(2)  Includes 1,199,917 shares held by Sandra D. Deshotels, the wife of Mr.
Deshotels.

(3)  Includes options to purchase 100,000 shares of common stock granted under
the Company's 2000 Director's Option Plan.

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     The Company's principal executive office is located in Brady, Texas in
approximately 2,000 square feet of leased office space shared with Centratex,
Inc., which is a company owned by Marion Robert Rice, the Company's Chief
Executive Officer and Andy McBee, a director of the Company. The Company has a
month-to-month lease for a total of $2,000 per month, which is paid $500 to each
of Marion Robert Rice and Andy McBee as rent and $1,000 to Centratex, Inc.
During 2000 and 1999, the Company received certain legal, administrative and
accounting services from Centratex. During 2000 and 1999, Centratex charged
$8,000 and $36,003 for these services. During the periods ended December 31,
2000 and 1999 respectively, the Company had paid $2,000 and $2,500 to each of
Messrs. Rice and McBee under such arrangement. The Company purchased insurance
products from a company owned by a shareholder of the Company, in the amounts of
$4,241 for the year ended December 31, 2000. A note payable in the amount of
$155,000 is payable to Mr. Rice at 10% with principal and interest maturing
in 2001 and is collateralized by intellectual property of the Company. (See
Notes to Consolidated Financial Statements; Note J-Related Party Transactions)

                                       21

<PAGE>

PART IV

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(a)  EXHIBITS

     The following Exhibits are incorporated by reference to the filing or are
included following the Index to Exhibits.

Number    Description

3.1       Articles of Incorporation of the Company (1)

3.2       Articles of Amendment to Articles of Incorporation

3.3       Bylaws of Company (1)

4.1       Form of Debenture Agreement with Conversion Privileges(2)

9.1       Employment agreement by and between eClickMD, Inc. and Marion Robert
          Rice, dated January 1, 2000.

10.1      Lease Agreement, dated November 3, 1999, by and between Texas
          Townhouse and Condominium Association, Inc. and Link.com, Inc.(2)

10.2      Sublease, dated February 1, 2000, by and between GTECH Corporation, a
          Delaware corporation (as sublandlord) and Link.com, Inc. (as
          subtenant) (2).

10.3      Assignment and Assumption Agreement, effective as of August 31, 1999,
          by and between Venture Information Systems, LLC, a Texas limited
          liability company and Link.com, Inc., a Nevada corporation. (2)

10.4      Assignment and Assumption Agreement, effective as of August 31, 1999,
          by and between National Healthcare Information Systems, LLC, a Texas
          limited liability company and Link.com, Inc., a Nevada corporation.
          (2)

10.5      Promissory Note, dated April 30, 2000, by and between Link.com, Inc.
          and the Commercial National Bank of Brady, in the amount of
          $400,000.00. (2)

10.6      Promissory note, dated October 18, 2000, by and between eClickMD, Inc.
          and Marion Robert Rice in the amount of 155,000.

16.1      Letter on Changes in Certifying Accountants (3)

21.1      Subsidiaries of the Company (2)

23.1      Signed Audit Report From King Griffin & Adamson P.C. (4)

(1)  Incorporated by reference to the Company's original registration statement
on Form 10-SB, filed with the Securities Exchange Commission on January 11,
1999, File No. 0-29804.

(2)  Incorporated by reference to the Company's Form 10-KSB, filed March 14,
2000.

(3)  Incorporated by reference to the Company's Form 8-K/A, filed March 24,
2000.

(4)  See page F-3.

                                       22

<PAGE>

(b)  REPORTS ON FORM 8-K

         No Reports in form 8-K were filed by the company during the fourth
quarter of the period covered by this report.

                                       23
<PAGE>

                      Consolidated Financial Statements and
               Report of Independent Certified Public Accountants

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                           December 31, 2000 and 1999

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

                                                                            Page
                                                                            ----

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS........................   F-1

CONSOLIDATED FINANCIAL STATEMENTS

   Consolidated Balance Sheets at December 31, 2000 and 1999..............   F-2

   Consolidated Statements of Operations for the years ended December 31,
      2000 and 1999.......................................................   F-4

   Consolidated Statement of Changes in Shareholders' Deficit for the
      years ended December 31, 2000 and 1999..............................   F-5

   Consolidated Statements of Cash Flows for the years ended December 31,
      2000 and 1999.......................................................   F-6

   Notes to Consolidated Financial Statements.............................   F-7

                                       i

<PAGE>

               REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

TO THE BOARD OF DIRECTORS AND SHAREHOLDERS OF
eClickMD, INC.

We have audited the accompanying consolidated balance sheets of eClickMD, Inc.
(Formerly Link.Com, Inc. and Subsidiaries, formerly Center Star Gold Mines,
Inc.) and Subsidiaries as of December 31, 2000 and 1999 and the related
consolidated statements of operations, changes in shareholders' deficit, and
cash flows for the years 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 audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the consolidated financial position of eClickMD, Inc. and
Subsidiaries as of December 31, 2000 and 1999, and the consolidated results of
their operations and their consolidated cash flows for the years then ended, in
conformity with generally accepted accounting principles.

As described in Note B, the accompanying consolidated financial statements have
been prepared assuming that the Company will continue as a going concern. The
Company has experienced recurring losses and has liabilities significantly in
excess of assets at December 31, 2000. Additionally, the Company has generated
recurring negative cash flows from operations. These conditions raise
substantial doubt about the Company's ability to continue as a going concern.
Unless the Company obtains additional financing, it will not be able to meet its
obligations as they come due and it will be unable to execute its long-term
business plan. The consolidated financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

                                       KING GRIFFIN & ADAMSON P.C.

Dallas, Texas
March 19, 2001

                                      F-1

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                           CONSOLIDATED BALANCE SHEETS
                           December 31, 2000 and 1999

                                     ASSETS

<TABLE>
<CAPTION>
                                                              2000         1999
                                                           ---------    ---------
<S>                                                        <C>          <C>
CURRENT ASSETS
   Cash and cash equivalents                               $   6,599    $ 576,424
   Accounts receivable - trade, net of allowance for
      doubtful accounts of $31,451 and $30,864 in 2000
      and 1999, respectively                                  12,056       20,162
   Related party receivables                                      --       53,500
   Other current assets                                          351          175
                                                           ---------    ---------

            Total current assets                              19,006      650,261

PROPERTY AND EQUIPMNENT
   Computer equipment and software                           516,513       95,436
   Furniture and office equipment                             10,054        3,811
   Automobiles                                                20,823           --
   Accumulated depreciation and amortization                (141,459)     (79,097)
                                                           ---------    ---------
            Net property and equipment                       405,931       20,150

DEFERRED FINANCING FEES, net of accumulated amortization
   of $57,865 in 2000                                         81,012           --
                                                           ---------    ---------

TOTAL ASSETS                                               $ 505,949    $ 670,411
                                                           =========    =========
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       F-2

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                     CONSOLIDATED BALANCE SHEETS - CONTINUED
                           December 31, 2000 and 1999

                      LIABILITIES AND SHAREHOLDERS' DEFICIT

<TABLE>
<CAPTION>
                                                                            2000           1999
                                                                        -----------    -----------
<S>                                                                     <C>            <C>
CURRENT LIABILITIES
   Bank overdraft                                                       $    37,240    $        --
   Line of credit                                                           400,000        400,000
   Current notes payable (including $155,000 to
      related parties at December 31, 2000)                                 185,705             --
   Convertible notes and debentures - current maturities                  2,004,100             --
   Payable to related parties                                               169,174        142,059
   Customer deposits                                                         18,830             --
   Accounts payable                                                         876,802         10,000
   Accrued expenses                                                         187,064         78,192
                                                                        -----------    -----------
            Total current liabilities                                     3,878,915        630,251

Convertible notes and debentures, less current maturities                        --      1,217,750
                                                                        -----------    -----------
            Total liabilities                                             3,878,915      1,848,001

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' DEFICIT
   Preferred stock - $0.001 par value; 15,000,000 shares authorized,
      no shares issued and outstanding                                           --             --
   Common stock - $0.001 par value; 50,000,000
      shares authorized, 11,875,289 and 11,111,111 shares issued
      and outstanding at December 31, 2000 and 1999, respectively            11,875         11,111
   Additional paid-in capital (deficit)                                   1,313,748         (9,111)
   Receivable for the purchase of equity                                     (2,000)        (2,000)
   Accumulated deficit                                                   (4,696,589)    (1,177,590)
                                                                        -----------    -----------

            Total shareholders' deficit                                  (3,372,966)    (1,177,590)
                                                                        -----------    -----------

      TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT                       $   505,949    $   670,411
                                                                        ===========    ===========
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                      F-3

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                      CONSOLIDATED STATEMENTS OF OPERATIONS
                 For the Years Ended December 31, 2000 and 1999

<TABLE>
<CAPTION>
                                                                   2000            1999
                                                               ------------    ------------

<S>                                                            <C>             <C>
REVENUES                                                       $    332,980    $    192,708

OPERATING EXPENSES
   Cost of services                                                 217,375          43,827
   Research and development expense                                 433,527          73,473
   Selling, general and administrative                            2,936,635         852,958
                                                               ------------    ------------
                                                                  3,587,537         970,258
                                                               ------------    ------------

         Operating loss                                          (3,254,557)       (777,550)

OTHER INCOME (EXPENSE)
         Other income                                                   592             455
         Interest expense                                          (265,034)        (74,583)
                                                               ------------    ------------

Loss before income taxes                                         (3,518,999)       (851,678)

Income tax provision                                                     --              --
                                                               ------------    ------------

NET LOSS                                                       $ (3,518,999)   $   (851,678)
                                                               ============    ============


Net loss per common share - basic and diluted                  $      (0.31)   $      (0.08)
                                                               ============    ============

Weighted-average number of common shares outstanding - basic
   and diluted                                                   11,337,908      10,592,701
                                                               ============    ============
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                      F-4

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

           CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT
                 For the Years Ended December 31, 2000 and 1999


<TABLE>
<CAPTION>
                                          Common Stock          Additional
                                     -----------------------      Paid-in      Accumulated      Notes
                                       Shares       Amount    Capital (Deficit)  Deficit      Receivable        Total
                                     ----------   -----------   -----------    -----------    -----------    -----------

<S>                                  <C>          <C>           <C>            <C>            <C>            <C>
Balances at December 31, 1998        11,111,111   $    11,111   $    (9,111)   $  (325,912)   $    (2,000)   $  (325,912)

   Net loss for the year                     --            --            --       (851,678)            --       (851,678)
                                     ----------   -----------   -----------    -----------    -----------    -----------

Balances at December 31, 1999        11,111,111        11,111        (9,111)    (1,177,590)        (2,000)    (1,177,590)

   Acquisition of LuRo assets           145,000           145        69,118             --             --         69,263

   Conversion of debentures and
      payment of accrued interest       619,178           619     1,082,943             --             --      1,083,562

   Issuance of stock options and
      warrants for services                  --            --       170,798             --             --        170,798

   Net loss for the year                     --            --            --     (3,518,999)            --     (3,518,999)
                                     ----------   -----------   -----------    -----------    -----------    -----------

Balances at December 31, 2000        11,875,289   $    11,875   $ 1,313,748    $(4,696,589)   $    (2,000)   $(3,372,966)
                                     ==========   ===========   ===========    ===========    ===========    ===========
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                      F-5

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                 For the Years Ended December 31, 2000 and 1999

<TABLE>
<CAPTION>
                                                               2000           1999
                                                            -----------    -----------
<S>                                                         <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES
   Net loss                                                 $(3,518,999)   $  (851,678)
   Adjustments to reconcile net loss to net cash used
      in operating activities:
      Depreciation and amortization                              62,591         29,462
      Amortization of deferred financing fees                    57,865             --
      Loss on disposal of property and equipment                 12,895             --
      Bad debt expense                                           86,729         19,699
      Issuance of stock in lieu of interest                      41,811             --
      Issuance of stock options and warrants for services       170,798             --
      Changes in operating assets and liabilities:
         Accounts receivable - trade                            (94,452)       (19,240)
         Other assets                                              (176)         2,437
         Prepaid expenses                                            --          2,262
         Accounts payable                                       727,925          6,893
         Accrued liabilities                                    126,745         74,356
                                                            -----------    -----------
            Cash flows used in operating activities          (2,326,268)      (735,809)

CASH FLOWS FROM INVESTING ACTIVITIES
   Purchase of property and equipment                          (358,558)        (7,661)
                                                            -----------    -----------
            Cash flows used in investing activities            (358,558)        (7,661)

CASH FLOWS FROM FINANCING ACTIVITIES
   Borrowings on convertible notes and debentures             1,861,100      1,217,750
   Payments on long-term debt                                   (18,954)            --
   Payments from related party receivables                       53,500             --
   Advances from shareholder                                     90,000             --
   Repayment of advances from shareholder                       (90,000)            --
   Borrowings from related parties                              325,617             --
   Paid to related parties                                     (143,502)       106,920
   Bank overdraft                                                37,240         (2,059)
                                                            -----------    -----------
            Cash flows provided by financing activities       2,115,001      1,312,611
                                                            -----------    -----------

Net (decrease) increase in cash                                (569,825)       569,141

Cash, beginning of year                                         576,424          7,283
                                                            -----------    -----------

Cash, end of year                                           $     6,599    $   576,424
                                                            ===========    ===========

Supplemental disclosures for cash flow information:
   Cash paid during the year for:
      Interest                                              $   118,223    $    52,540
                                                            ===========    ===========

Supplemental non-cash financing and investing activities:
   Stock issued for acquisition of LuRo assets,
      net of liabilities assumed                            $    69,263    $        --
   Property acquired through issuance of equity             $    86,050    $        --
   Conversion of debentures                                 $ 1,041,750    $        --
   Purchase of property with debt                           $    16,659    $        --
   Accrual of deferred financing fees                       $   138,877    $        --
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                      F-6

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE A - BACKGROUND AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF THE BUSINESS

eClickMD, Inc. (the "Company" or "eClick"), a Nevada corporation incorporated on
May 12, 1999, provides electronic transmittal, processing and data storage
services for the healthcare industry. The Company markets its services to
customers throughout the United States. The Company operates from locations in
Texas and Michigan. During 2000 the Company also operated from a facility in
Tennessee.

In September 1999, the Company, operating under the name Link.Com ("Link"),
entered into a reverse acquisition agreement with Center Star Gold Mines, Inc.
("CSGM"), a publicly held "shell" Nevada Corporation. CSGM purchased 100% of the
Company's shares in a tax-free reorganization. CSGM issued 10,388,898 shares of
CSGM $0.001 par value common stock in exchange for all of the outstanding shares
of Link. For accounting purposes, the acquisition of Link.Com by CSGM is treated
as a recapitalization of Link with Link as the acquirer (a reverse acquisition).
Accordingly, the historical financial statements prior to the reverse
acquisition date included herein are those of Link and its predecessors Venture
Information Systems, LLC and National Health Care Information Systems, LLC.
Subsequent to the reverse acquisition, the name of Center Star Gold Mines, Inc.
was changed to Link.Com, Inc. Effective May 26, 2000, the Company changed its
name to eClickMD, Inc.

PRINCIPLES OF CONSOLIDATION

The accompanying consolidated financial statements include the accounts of
eClickMD, Inc., and its wholly-owned subsidiaries. All significant intercompany
transactions and balances have been eliminated in consolidation.

CASH EQUIVALENTS

For purposes of the statement of cash flows, the Company considers all highly
liquid investments purchased with an original maturity of three months or less
to be cash equivalents.

PROPERTY AND EQUIPMENT

Property and equipment are stated at cost. The Company provides for depreciation
of its property and equipment using the straight-line method over the estimated
useful life of the depreciable assets ranging from three to five years.
Maintenance and repairs are expensed as incurred. Replacements and betterments
are capitalized.

Depreciation and amortization expense for the years ended December 31, 2000 and
1999 were $62,591 and $29,462, respectively.

SOFTWARE AND SOFTWARE DEVELOPMENT COSTS

The Company has purchased software products which it recorded at cost and is
amortizing on a straight-line basis over their estimated useful lives of 2 to 3
years. Costs incurred in the research and development of new software products
and enhancements to existing software products are expensed as incurred until
technological feasibility has been established. After technological feasibility
is established, any additional costs are capitalized in accordance with SFAS No.
86, "Accounting for the Costs of Computer Software to Be Sold, Leased or
Otherwise Marketed".

                                       F-7

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

SOFTWARE AND SOFTWARE DEVELOPMENT COSTS  (continued)

Because the Company believes that its current process for developing software is
essentially completed concurrently with the establishment of technological
feasibility, no software development costs have been capitalized as of December
31, 2000 or 1999.

INCOME TAXES

Deferred income taxes, if significant, are provided for in accordance with
Statement of Financial Accounting Standards No. 109, "Accounting for Income
Taxes" ("SFAS 109"). Under the asset and liability method, as prescribed by SFAS
109, deferred income taxes are recognized for the tax consequences of "temporary
differences" by applying enacted statutory tax rates applicable to future years
to differences between financial statement carrying amounts and the tax basis of
existing assets and liabilities. Under the asset and liability method, the
effect on deferred taxes of a change in tax rates is recognized in income in the
period that includes the enactment date.

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

Prior to August 31, 1999, the predecessor companies operated as limited
liability companies and were not subject to income taxes. Accordingly, income
taxes are not reflected in the accompanying financial statements prior to that
date.

REVENUE RECOGNITION

The Company recognizes revenue from software sales at time of delivery, or in
accordance with terms of licensing contracts. Maintenance and service revenues
are recognized ratably over the contractual period or as the services are
provided. Advance billings are recorded as deferred revenue.

LOSS PER COMMON SHARE

Basic net loss per share is computed by dividing net loss plus preferred
dividends paid and accrued during the year (where applicable) by the weighted
average number of common shares outstanding for the year. Diluted net loss per
share is computed by dividing net loss plus preferred dividends paid and accrued
during the year (where applicable) by the weighted average number of common
shares and dilutive common stock equivalents outstanding for the year. Common
stock equivalents have been excluded from the computation since such inclusion
would have an anti-dilutive effect for the years ended December 31, 2000 and
1999.

LONG-LIVED ASSETS

The Company accounts for the impairment and disposition of long-lived assets in
accordance with Statement of Financial Accounting Standards (SFAS) No. 121,
"Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be
Disposed Of". In accordance with SFAS No. 121, long-lived assets are reviewed
when events or changes in circumstances indicate that their carrying value may
not be recoverable. There was no impairment of the value of such assets for the
years ended December 31, 2000 or 1999.

STOCK-BASED COMPENSATION

The Company accounts for stock-based employee compensation arrangements in
accordance with provisions of Accounting Principles Board ("APB") Opinion No.
25, "Accounting for Stock Issued to Employees," and complies with the disclosure
provisions of SFAS No. 123, "Accounting for Stock-Based Compensation." Under APB
Opinion No., 25, compensation expense for employees is based on the excess, if
any, on the date of grant, between the fair value of the Company's stock over
the exercise price.

The Company accounts for equity instruments issued to non-employees in
accordance with the provisions of SFAS No. 123 and Emerging Issues Task Force
("EITF") Issue No. 96-18, "Accounting for Equity Instruments That Are Issued to
Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or
Services." All transactions in which goods or services are the consideration
received for the issuance of equity instruments are accounted for based on the
fair value of the consideration received or the fair value of the equity
instrument issued, whichever is more reliably measurable. The measurement data
of the fair value of the equity instrument issued is the earlier of the date on
which the counterparty's performance is complete or the date on which it is
probable that performance will occur.

                                      F-8

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

USE OF ESTIMATES AND ASSUMPTIONS

Management uses estimates and assumptions in preparing financial statements in
accordance with generally accepted accounting principles. Those estimates and
assumptions affect the reported amounts of assets and liabilities, the
disclosure of contingent assets and liabilities, and the reported amounts of
revenues and expenses. Actual results could vary from the estimates that were
used.

RECLASSIFICATIONS

Certain prior year amounts have been reclassified to conform with current year
presentation.

NOTE B - GOING CONCERN

The consolidated financial statements have been prepared on the assumption that
the Company will continue as a going concern. The Company sustained net losses
of $3,518,999 and $851,678 during the years ended December 31, 2000 and 1999,
respectively, and has accumulated losses of $4,696,589 and $1,177,590 at
December 31, 2000 and 1999, respectively. Cash used in operating activities for
the same periods aggregated $2,326,268 and $735,809, respectively. Total
liabilities at December 31, 2000 of $3,878,915 exceed total assets of $505,949.
As of the date of this report, the Company may be unable to meet all of its
short-term obligations as they fall due because of shortages of cash, and has
substantial amounts outstanding with key vendors. This could cause the Company
to fail to meet critical and necessary short-term obligations. In addition the
Company has contingent liabilities, as further discussed in Note P, that could
impact its liquidity.

The Company's continued existence depends upon the success of management's
efforts to raise additional capital necessary to meet the Company's obligations
as they come due and to obtain sufficient capital to execute its business plan.
The Company intends to obtain capital primarily through issuances of equity. In
addition, the founding shareholders have agreed to sell personally owned shares
into the market (subject to regulatory limitation) and loan the proceeds (net of
taxes) to the Company. There can be no degree of assurance given that the
Company will be successful in completing additional financing transactions or
that the founding shareholders will be successful in selling their shares.

The consolidated financial statements do not include any adjustments to reflect
the possible effects on the recoverability and classification of assets or
classification of liabilities which may result from the inability of the Company
to continue as a going concern.

NOTE C - LINE OF CREDIT

During September 1997, the Company entered into a revolving credit agreement
with a financial institution which provides for borrowings of up to $400,000.
Borrowings under the agreement bear interest at a variable rate equal to the
prime-lending rate in effect plus one percent (10.5% and 9.5% at December 31,
2000 and 1999, respectively). Principal and interest payments are due on demand,
but if no demand is made, at maturity. The Company renewed the agreement during
September 1999 extending the maturity date to March 2000. In April 2000, the
line of credit was extended to a maturity date of October 2001.

                                      F-9

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE D - CURRENT NOTES PAYABLE

Current notes payable at December 31, 2000 consist of the following:

<TABLE>
<CAPTION>
<S>                                                                            <C>
     Note payable to bank payable in monthly installments through
        May 2001, at 11.5%, unsecured                                          $ 20,000

     Note payable to bank, payable in monthly installments through
        March 2002 at 10%, collateralized by an automobile                       10,705

     Note payable to shareholder at 10% with principal and interest due
        January 2001, collateralized by intellectual property of the Company    155,000
                                                                                -------

                                                                               $185,705
                                                                               ========
</TABLE>

NOTE E - CONVERTIBLE NOTES AND DEBENTURES

During 2000, the Company issued an aggregate amount of $1,841,000 of convertible
notes payable to approximately 12 individuals. The notes, which bear interest at
10%, have original maturity dates of three to twelve months and mature through
May 2001. The notes are convertible into preferred shares of the Company.
Convertible notes outstanding at December 31, 2000 have the option to convert to
an estimated 920,500 shares of convertible preferred stock.

From August to December 1999, the Company issued an aggregate amount of
$1,217,750 of convertible debentures to approximately 50 individuals. These
securities were issued pursuant to an exemption from registration available
under Section 4(2) of the Securities Act of 1933, as amended. However,
management of the Company determined that such offering may have violated such
registration requirements and, therefore, the Company made a rescission offer to
the debenture holders during the first quarter of 2000. In March 2000, the
Company completed its rescission offer, and all but two of the debenture holders
elected not to rescind the purchase of their securities. The Company paid an
aggregate amount of approximately $13,000 of principal and interest to these two
individuals in connection with the rescission offer.

During 2000, convertible debentures issued in 1999 representing $1,041,750, plus
accrued interest, elected to convert at $1.75 per share into 619,178 shares of
the Company's common stock. As of December 31, 2000, there were $163,000 of
debentures outstanding. Debentures outstanding at December 31, 2000 are
convertible into cash or stock (or a combination of cash and stock) upon
maturity. The maturity dates range from September 2001 to November 2001. These
debentures are subject to an annual interest rate of 12%, payable monthly
through maturity. Upon conversion to common stock, the holder of the debenture
will be given stock with an assigned value of an estimated $2.00 per share.
Debentures outstanding at December 31, 2000 have the option to convert to 93,143
shares of common stock.

                                      F-10

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE F - LEASE COMMITMENTS

The Company leases its office facilities and office equipment under various
non-cancelable operating lease agreements which expire through September 2002.
Total office rent expense associated with these leases was $67,862 ($4,000 to
related parties) and $54,662 ($5,000 to related parties) for the years ended
December 31, 2000 and 1999, respectively.

Future minimum lease payments under non-cancelable operating leases at December
31, 2000 are as follows:

               2001                                $   127,039
               2002                                     99,384
               2003                                     13,600
                                                   -----------
               Total                               $   240,023
                                                   ===========

NOTE G - ACQUISITION

On June 30, 2000, the Company acquired certain assets and liabilities of LuRo,
Inc.("LuRo"), a developer of financial and accounting software which is designed
for the health care industry and is located in Hartland, Michigan. Total
consideration for the acquisition was 145,000 shares of common stock and
forgiveness of advances previously made to LuRo. The book value of assets
acquired and liabilities assumed and/or forgiven (which is estimated to
approximate fair market value) resulted in net operating assets of $97,537. The
acquisition has been accounted for under the purchase method of accounting and
the results of ongoing operations of LuRo have been included in these financial
statements since June 30, 2000.

Unaudited pro forma financial information for the years ended December 31, 2000
and 1999 as though the acquisition of LuRo had occurred January 1, 1999 is as
follows:

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

         Revenue                           $  375,480    $  372,227
         Net loss                          (3,581,018)   (1,130,019)
                                           ----------    ----------

         Basic loss per share              $    (0.32)   $    (0.11)
                                           ==========    ==========

NOTE H - DEFERRED FINANCING FEES

During the year ended December 31, 2000, the Company incurred $138,877 of costs
in connection with the securing of the convertible notes described in Note E.
The Company has recognized these costs as a finance fee and is amortizing the
cost over the life of the related debt.

                                      F-11

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE I - INCOME TAXES

At December 31, 2000 and 1999 deferred tax assets and liabilities are comprised
of the following:

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

         Non-current deferred tax asset 1,370,043        259,473
         Less:  Valuation allowance    (1,370,043)      (259,473)
                                      -----------    -----------

         Net deferred tax asset       $        --    $        --
                                      ===========    ===========

Deferred tax assets principally result from net operating losses and expenses
recorded for stock transactions, offset by deferred finance charges. The
deferred tax assets have a 100% valuation allowance due to the uncertainty of
generating future taxable income.

Differences between the statutory federal income tax rate and the effective rate
for the years ended December 31, 2000 and 1999 are as follows:

                                                           2000     1999
                                                           ----     ----

         Income tax provision at statutory rate            34.0%    34.0%
         Loss allocable to limited liability companies       --     (6.9)
         Change in valuation allowance                    (31.6)   (30.4)
         Stock compensation                                (2.1)     0.0
         Other                                             (0.3)     3.3
                                                           ----     ----
                                                            0.0%     0.0%
                                                           ====     ====

The Company has a net operating loss carryover of approximately $4,029,000 at
December 31, 2000. The net operating loss carryover, which is subject to annual
limitations as prescribed by the Internal Revenue Code, will expire as follows:

         2019                                          $   671,000
         2020                                            3,358,000
                                                       -----------

         Total losses                                  $ 4,029,000
                                                       ===========

NOTE J - SHAREHOLDERS' DEFICIT

On September 23, 1999, the Board of Directors of the Company approved a reverse
split of the outstanding common shares at the rate of one share for every 4.5
shares outstanding. Shareholders representing a majority of the outstanding
shares of common stock approved such actions, subject to the notification of the
shareholders as required by the rules and regulations of the Securities and
Exchange Commission. The split became effective March 7, 2000. Share and per
share data for all periods presented herein have been adjusted to give effect to
the stock split.

On May 26, 2000, the shareholders of the Company authorized 15,000,000 shares of
preferred stock. No preferred shares were issued as of December 31, 2000.

                                      F-12

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE K - STOCK OPTIONS AND WARRANTS

The Company approved a stock option plan for employees and other service
providers and has reserved 2,000,000 shares of common stock for issuance under
this Plan. At a meeting of the shareholders on August 16, 2000, the shareholders
authorized a stock option plan for non-employee directors of the Company ("the
Director Plan"). The Board authorized the issuance of up to 500,000 shares of
common stock under the plan to directors of the Company. The exercise price of
each option granted may not be less than the fair market value of common stock
at the date of grant, without prior approval of the Board of Directors. Options
are exercisable according to the terms set out in the option agreement, not to
exceed ten years. At December 31, 2000, 1,516,385 and 100,000 options were
outstanding under the employee and director plans respectively.

In addition, the Company has issued stock purchase warrants outside of these
plans to service providers as compensation for services provided to the Company.

A summary of changes in the Company's options and purchase warrants follows:

<TABLE>
<CAPTION>
                                 Compensatory             Non Compensatory      Combined Total
                                 ------------             ----------------      --------------
                                           Weighted                    Weighted
                                           Average                     Average
                             Options       Exercise                    Exercise
                          and Warrants      Price      Warrants         Price       Options
                          ------------      -----      --------         -----       -------
<S>                        <C>              <C>         <C>             <C>       <C>
Outstanding at 12/31/99           --            --           --             --           --
Granted                    3,511,385          0.13           --             --    3,511,385
Exercised                         --            --           --             --           --
Forfeited                   (275,000)         0.15           --             --     (275,000)
                           ---------                  ---------                   ---------
Outstanding at 12/31/00    3,236,385                         --                   3,236,385
                           =========                  =========                   =========
</TABLE>

The following table summarizes information about options and purchase warrants
outstanding at December 31, 2000:

<TABLE>
<CAPTION>
                    Options/Warrants Outstanding                         Options/Warrants Exercisable
                    ----------------------------                         ----------------------------
                                    Weighted Avg.
   Range of          Number           Remaining        Weighted Avg.      Number         Weighted Avg.
Exercise Prices    Outstanding    Contractual Life    Exercise Price    Exercisable    Exercisable Price
---------------    -----------    ----------------    --------------    -----------    -----------------

<S>                 <C>               <C>                  <C>           <C>                  <C>
 $0.001-$0.75       3,236,385         4.7 years            $0.13         2,160,532            $0.17
</TABLE>

The Company applies APB Opinion No. 25, "Accounting for Stock Issued to
Employees" ("APB 25"), in accounting for its compensatory options. The options
granted in 2000 have exercise prices which approximate or exceed fair value and,
accordingly, no compensation cost has been recognized for its compensatory stock
options in these financial statements.

                                      F-13

<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE K - STOCK OPTIONS AND WARRANTS (Continued)

Had compensation cost for the Company's stock options been determined consistent
with FASB statement No. 123, "Accounting for Stock Based Compensation", the
Company's net loss and net loss per share would have been increased to the pro
forma amounts indicated below for the year ended December 31, 2000:

Net Loss                   As reported                    $ (3,518,999)
                           Pro forma                      $ (3,524,571)

Loss per share             As reported (basic
                              and diluted)                $      (0.31)
                           Pro forma                      $      (0.31)

The fair value of each option/warrant grant is estimated on the date of grant
using the Black-Scholes option-pricing model. The following assumptions were
used for grants in 2000; dividend yield at 0%, expected volatility at 49%, risk
free interest rate of 6.5% over a 1-3 year period, and an expected life of 1-3
years. The weighted average fair value of compensatory options issued during
2000 was $0.05 per share.

NOTE L - RELATED PARTY TRANSACTIONS

The payable to related parties includes accrued officer compensation of $169,174
and $106,056 at December 31, 2000 and 1999, respectively.

Two shareholders directors and officers of the Company also own stock of
Centratex, Inc. ("Centratex") and are also officers of that company. During 2000
and 1999, the Company received certain legal, administrative and accounting
services from Centratex. During 2000 and 1999, $8,000 and $36,003 was charged by
Centratex to the Company for these services. Centratex is located in Brady
Texas. The Company's acting CFO is an employee of Centratex, and received no
compensation from the Company during 2000.

The Company also leases its registered office space and office equipment from
the two shareholders of Centratex for use by staff of the Company on a
month-to-month basis. These lease commitments total $1,000 per month. The
shareholders were paid $4,000 and $5,000 in rent for the years ended December
31, 2000 and 1999, respectively.

Additionally, during 1998 the Company advanced $53,500 to a shareholder which
was outstanding at December 31, 1999. This balance was received in full during
2000.

The Company purchased insurance products from a company owned by a shareholder
of the Company, in the amounts of $4,241 for the year ended December 31, 2000.

NOTE M - MANAGEMENT SERVICES

LEP Management Services, Inc. ("LEP") provided management services and
financing assistance to the Company during 2000. LEP has provided
executives to help operate the Company and secure additional funding. During
2000 the Company incurred fees to LEP of $258,877 and issued 1,050,000 stock
purchase warrants to LEP at $0.001 per share for which $136,424 of expense has
been recorded using the Black-Scholes model.

                                      F-14
<PAGE>

                         eClickMD, Inc. and Subsidiaries
                   (Formerly Link.Com, Inc. and Subsidiaries)
                     (Formerly Center Star Gold Mines, Inc.)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                 For the Years Ended December 31, 2000 and 1999


NOTE M - MANAGEMENT SERVICES (Continued)

The Company also has a management services agreement with Conduro Ventures, LLC
("Conduro"). Conduro has provided contract executives during 2000. The Company
issued Conduro 270,000 stock purchase warrants at $0.50 to $0.75 per share as
compensation for services provided during 2000. An expense of $3,640 has been
recorded using the Black-Scholes Model.

Under the Black-Scholes option pricing model, the fair value of the warrant
grants described above is estimated on the date of grant, using the following
assumptions: dividend yield at 0%, expected volatility at 49%, risk free
interest rate of 6.5% over a 1-3 year period, and an expected life of 1-3 years.
The weighted average fair value of these compensatory warrants issued during
2000 was $.11 per share.

NOTE N - CONCENTRATIONS OF CREDIT RISK

The Company extends unsecured credit in the normal course of business to
virtually all of its customers. The Company's accounts receivable are subject to
potential credit risk. The Company has provided an allowance for doubtful
accounts which reflects its estimates of uncollectible amounts. The maximum
exposure assuming non-performance by the debtors is the amount shown on the
balance sheet at the date of non-performance.

At December 31, 2000 and 1999, no customers accounted for 10% or more of
revenues or accounts receivable.

Cash is maintained in financial institutions which, at times, may exceed Federal
Deposit Insurance Corporation insured amounts. However, the Company mitigates
its risk by assuring that cash is maintained in high quality credit institutions

NOTE O - FAIR VALUE OF FINANCIAL INSTRUMENTS

Statement of Financial Accounting Standards No. 107, "Disclosure About Fair
Value of Financial Instruments", requires disclosure about the fair value of all
financial assets and liabilities for which it is practicable to estimate. At
December 31, 2000 and 1999 the carrying value all of the Company's accounts
receivable, accounts payable and accrued liabilities approximate fair value
because of their short-term nature.

Lines of credit and other debt carrying values approximate fair values based
on the borrowing rates currently available to the Company for loans with similar
terms.

NOTE P - CONTINGENCIES

Certain officers and employees who were previously employed by the Company and
were parties to employment contracts were terminated during the fourth quarter
of 2000. One of these employees has filed suit against the Company. The outcome
of this dispute and of these terminations is unknown at this time, but could
materially affect these consolidated financial statements. No provision has been
made in these consolidated financial statements concerning this contingency.

The Company is indebted to a vendor for the purchase of computer equipment in
the amount of approximately $260,000 which is included in accounts payable in
the accompanying balance sheet. The vendor has filed a suit to collect payment.
If the Company were obligated to surrender this equipment it could cause a
disruption in its business, which could materially impact these consolidated
financial statements.

                                      F-15

<PAGE>

SIGNATURES

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


eClickMD, Inc.

Date:  March 30, 2001                  By: /s/ MARION ROBERT RICE
                                           ----------------------
                                           Marion Robert Rice,
                                           President and CEO


     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 capacities and on the dates indicated.

NAME                               TITLE                          DATE SIGNED

By: /s/ MARION ROBERT RICE         Director, CEO and President    April 2, 2001
    ----------------------         (Principal Executive,
    Marion Robert Rice             Financial and Accounting
                                   Officer)

By: /s/ ANDY W. MCBEE              Director and Assistant         April 2, 2001
    -----------------              Secretary
    Andy W. McBee

By: /s/ RICHARD F. CORLIN          Director                       April 2, 2001
    -------------------------
    Richard F. Corlin, MD

     Supplemental information to be Furnished with Reports Filed Pursuant to
Section 15(d) of the Exchange Act by Non-Reporting Issuers: Not Applicable.

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