U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   Form 10-QSB

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

For the quarter ended:  May 31, 2000
Commission file no.:  0-29821

                           essentialsystems.com, Inc.
          ------------------------------------------------------------
                 (Name of Small Business Issuer in its Charter)

         Florida                                              65-0965465
------------------------------------                    -----------------------
(State or other jurisdiction of                         (I.R.S.Employer
incorporation or organization)                          Identification No.)


222 Lakeview Avenue, PMB 160-183
West Palm Beach                                                 33401
------------------------------------------              -----------------------
(Address of principal executive offices)                    (Zip Code)

Issuer's telephone number: (561) 659-6530

Securities to be registered under Section 12(b) of the Act:

     Title of each class                              Name of each exchange
                                                        on which registered

         None                                                  None
-----------------------------------                   --------------------------

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

                    Common Stock, $.0001 par value per share
            --------------------------------------------------------
                                (Title of class)

Copies of Communications Sent to:

                                      Donald F. Mintmire
                                      Mintmire & Associates
                                      265 Sunrise Avenue, Suite 204
                                      Palm Beach, FL 33480
                                      Tel: (561) 832-5696 - Fax: (561) 659-5371


<PAGE>



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

                           Yes   X          No
                                ---            ---

         As of May 31, 2000,  there are 6,000,000  shares of voting stock of the
registrant issued and outstanding.


                                     PART I

Item 1. Financial Statements



                                     PART I

Item 1.           Financial Statements


                           ESSENTIALSYSTEMS.COM, INC.

                                TABLE OF CONTENTS

                                                                         Page

Accountants' Review Report...............................................F-1

Balance Sheet............................................................F-2

Statement of Operations and Deficit Accumulated
       During the Developmental Stage....................................F-3

Statement of Changes in Stockholders' Equity.............................F-4

Statement of Cash Flows..................................................F-5

Notes to Financial Statements............................................F-6


















<PAGE>




                               Dorra Shaw & Dugan
                          Certified Public Accountants

ACCOUNTANTS' REVIEW REPORT


The Board of Directors and Stockholders
Essentialsystems.Com, Inc.
Palm Beach, Florida


We have reviewed the accompanying balance sheet of Essentialsystems.Com, Inc. (a
Florida corporation and a development stage company) as of May 31, 2000, and the
related statements of Operations and Deficit  accumulated during the development
stage,  changes in stockholders'  equity, and Cash Flows for the period December
1,  1999 to May 31,  2000,  in  accordance  with  Statements  on  Standards  for
Accounting  and Review  Services  issued by the American  Institute of Certified
Public Accountants.  All information  included in these financial  statements is
the representation of the management of Essentialsystems.Com, Inc.

A review consists  principally of inquiries of company  personnel and analytical
procedures  applied to financial data. It is substantially less in scope than an
audit in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion  regarding the financial  statements taken
as a whole. Accordingly, we do not express such an opinion.

Based  upon our  review,  we are not aware of any  material  modifications  that
should be made to the accompanying  financial statements in order for them to be
in conformity with generally accepted accounting principles.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company will continue as a going concern. As shown in the financial  statements,
the Company has incurred net losses since its inception. The Company's financial
position and  operating  results  raise  substantial  doubt about its ability to
continue as a going concern.  Management's plan regarding those matters also are
described in Note D. The  financial  statements  do not include any  adjustments
that might result from the outcome of this uncertainty.



/s/ Dorra Shaw & Dugan
Certified Public Accountants
July 12, 2000


                  270 South County Road * Palm Beach, FL 33480
                  Telephone (561) 822-9955 * Fax (561) 832-7580
                              Website: dsd-cpa.com

                                       F-1


<PAGE>




<TABLE>
<CAPTION>
ESSENTIALSYSTEMS.COM, INC.
(A Development Stage Company)

BALANCE SHEET




 May 31,                                                                                  2000
------------------------------------------------------------------------------  ---------------
<S>                                                                             <C>
ASSETS

Current Assets:
                                                                          Cash  $      1,740
---- -------------------------------------------------------------------------  ---------------

TOTAL CURRENT ASSETS                                                                     1,740
------------------------------------------------------------------------------  ---------------

                                                                                  $      1,740
---- -------------------------------------------------------------------------  ---------------

LIABILITIES

Current Liabilities:
     Accrued expenses                                                           $           -
---- -------------------------------------------------------------------------  ---------------

TOTAL CURRENT LIABILITIES                                                                    -
------------------------------------------------------------------------------  ---------------

                                                                                             -
---- -------------------------------------------------------------------------  ---------------

STOCKHOLDERS' EQUITY

     Common stock - $.0001 par value - 50,000,000 shares authorized
           6,000,000 shares issued and outstanding                                         600
     Preferred stock - no par value - 10,000,000 shares authorized
           No shares issued and outstanding                                                  -
     Additional paid-in-capital                                                       14,400
     Deficit accumulated during the developmental stage                              (13,260)
---- -------------------------------------------------------------------------  ---------------

TOTAL STOCKHOLDERS' EQUITY                                                               1,740
------------------------------------------------------------------------------  ---------------

                                                                                  $      1,740
---- -------------------------------------------------------------------------  ---------------
</TABLE>


          The accompanying notes are an integral part of the financial
                                  statements.

                                       F-2





<PAGE>





<TABLE>
<CAPTION>
ESSENTIALSYSTEMS.COM, INC.
(A Development Stage Company)

STATEMENT OF OPERATIONS AND DEFICIT
ACCUMULATED DURING THE DEVELOPMENTAL STAGE




For the period December 1, 1999 (date of inception) to May 31,                             2000
------------------------------------------------------------------------------ ----------------
<S>                                                                             <C>
Revenues                                                                        $             -
------------------------------------------------------------------------------ ----------------


Operating expenses:
    Professional fees                                                                    10,500
    Taxes and licenses                                                                      150
    Office                                                                                  110

--- -------------------------------------------------------------------------- ----------------

Total operating expenses                                                                 10,760

--- -------------------------------------------------------------------------- ----------------

Loss before income taxes                                                               (10,760)
    Income taxes                                                                               -
--- -------------------------------------------------------------------------- ----------------

Net loss                                                                               (10,760)

Deficit accumulated during the
         development stage - December 1, 1999                                   $       (2,500)
------------------------------------------------------------------------------ ----------------

Deficit accumulated during the
         development stage - May 31 2000                                         $     (13,260)
------------------------------------------------------------------------------ ----------------

Net loss per share                                                                     (0.0018)
------------------------------------------------------------------------------ ----------------

Weighted average shares of
         common stock                                                                 6,000,000
------------------------------------------------------------------------------ ----------------
</TABLE>



          The accompanying notes are an integral part of the financial
                                  statements.

                                       F-3



<PAGE>




<TABLE>
<CAPTION>
ESSENTIALSYSTEMS.COM, INC.
(A Development Stage Company)

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY




--- ------------------------------- ------------------------------------- ------------------------ -------------------------------
                                                                                               Additional
                                                                                             --------------
                                                Number of       Preferred     Common     Paid - In       Deficit
                                                 Shares          Stock        Stock      Capital      Accumulated        Total
--- ------------------------------- ---------------------- --------------- ----------- ------------- ------------- ---------------
<S>                                          <C>           <C>             <C>         <C>           <C>           <C>
Beginning balance:

                     March 15, 1996              3,000,000 $            -  $       300 $      1,200  $         -   $      1,500
    March 15, 1996 - Services                    2,500,000              -        2,500          750            -          1,000
                (Date of Inception)


Issuance of Common Stock:

                  February 25, 2000                500,000              -           50       12,450            -         12,500



Deficit accumulated during
              the development stage                      -              -            -            -      (13,260)       (13,260)
--- ------------------------------- ---------------------- --------------- ----------- ------------- ------------ ----------------



Balance - May 31, 2000                           6,000,000 $            -  $     2,850 $     14,400   $  (13,260)   $      1,740
----------------------------------- ---------------------- --------------- ----------- ------------- ------------ ----------------
</TABLE>



               The accompanying notes are an integral part of the
                             financial statements.

                                       F-4



<PAGE>





<TABLE>
<CAPTION>
ESSENTIALSYSTEMS.COM, INC.
(A Development Stage Company)

Statement of Cash Flows





For the period December 1, 1999 to May 31,                                       2000
------------------------------------------------------------------------------- -------------
<S>                                                                             <C>
Operating Activities:

        Net loss                                                                $   (10,760)
Adjustments to reconcile net loss to net cash
     used by operating activities:
          Increase in:
                    Accrued expenses                                                       -
---- --- --- --- -------------------------------------------------------------- -------------


Net cash used by operating activities                                                (10,760)
------------------------------------------------------------------------------- -------------


Financing activities:
                    Issuance of Common Stock                                          12,500
---- -------------------------------------------------------------------------- -------------


Net cash provided by financing activities                                             12,500
------------------------------------------------------------------------------- -------------


Net increase in cash                                                                   1,740
------------------------------------------------------------------------------- -------------


 Cash - May 31, 2000                                                            $      1,740
------------------------------------------------------------------------------- -------------
</TABLE>


          The accompanying notes are an integral part of the financial
                                  statements.

                                       F-5



<PAGE>




ESSENTIALSYSTEMS.COM, INC.
NOTES TO FINANCIAL STATEMENTS


Note A - Summary of Significant Accounting Policies:


Organization

Essentialsystems.Com,   Inc.  (a   development   stage  company)  is  a  Florida
Corporation   organized  to   distribute   and  sell  at  wholesale  and  retail
sophisticated  electronic  surveillance  equipment  and devices for security and
other purposes.  The Company failed in its attempt to  successfully  develop its
initial  business  plan and during  December  1996  abandoned  its efforts.  The
Company was inactive and there were no transactions from August 1996 to the date
of  reinstatement  by the State of Florida on December  14, 1999 that affect the
balances reflected in the financial statements as of December 1, 1999.

The Company has a new business plan,  which was adopted on or about December 15,
1999, which is to engage in seeking potential operating  businesses and business
opportunities  with the intent to acquire  or merge  with such  businesses.  The
assets of the Company  will be used for its  expenses of  operation to implement
this plan.

Accounting Method

The Company's  financial  statements  are prepared  using the accrual  method of
accounting. The Company has elected a November 30 year-end.

Start - Up Costs

Start - up and organization costs are being expensed as incurred.

Loss Per Share

The  computation  of loss per  share of  common  stock is based on the  weighted
average number of shares outstanding at the date of the financial statements.

Use of Estimates

The preparation of financial  statements in conformity  with generally  accepted
accounting principles requires management to make estimates and assumptions that
affect certain  reported amounts and  disclosures.  Accordingly,  actual results
could differ from those estimates.

Interim Financial Statements

The May 31, 2000 interim financial statements include all adjustments,  which in
the  opinion  of  management  are  necessary  in  order  to make  the  financial
statements not misleading.


Note B - Stockholders' Equity:

On March 15,  1996,  the Company  issued  5,500,000  shares of common  stock for
$1,500 cash and the fair market value of services, valued at $1,000, rendered by
its initial stockholders.

                                       F-6



<PAGE>




ESSENTIALSYSTEMS.COM, INC.
NOTES TO FINANCIAL STATEMENTS


Note B - Stockholders' Equity (con't):



On February 25, 2000 the company  issued a total  500,000  additional  shares of
common stock for the sum of $12,500.

The $10,500 in  professional  fees  includes the costs and expenses of legal and
accounting   service   associated   with  the  preparation  and  filing  of  the
registration statement.

At May 31,  2000,  the Company had  authorized  50,000,000  shares of $.0001 par
value  common  stock  and had  6,000,000  shares  of  common  stock  issued  and
outstanding.  In addition, the Company authorized 10,000,000 shares of preferred
stock with the specific  terms;  conditions,  limitations  and preferences to be
determined by the Board of Directors. None of the preferred stock was issued and
outstanding as of May 31, 2000.


Note C - Income Taxes:

The Company has a net operating loss carry forward of $10,760 that may be offset
against  future  taxable  income.  If not used, the carry forward will expire in
2020.

The amount  recorded as deferred  tax assets,  cumulative  as of May 31, 2000 is
$2,000, which represents the amounts of tax benefits of loss carry-forwards. The
Company has  established  a valuation  allowance  for this deferred tax asset of
$2,000, as the Company has no history of profitable operations.



Note D - Going Concern:

The  Company's  financial  statements  are  prepared  using  generally  accepted
accounting  principles  applied  to  a  going  concern  which  contemplates  the
realization  of assets and  liquidation  of  liabilities in the normal course of
business.  The Company has incurred  losses from its  inception  through May 31,
2000. It has not established revenues sufficient to cover operating costs and to
allow it to continue as a going concern.  Management plans currently provide for
experts to secure a successful  acquisition or merger partner so that it will be
able to continue as a going concern. In the event such efforts are unsuccessful,
contingent  plans have been arranged to provide that the current Director of the
Company  is to fund  required  future  filings  under the 34 Act,  and  existing
shareholders  have  expressed an interest in additional  funding if necessary to
continue the Company as a going concern.




                                       F-7


<PAGE>



Item 6. Management's Discussion and Analysis or Plan of Operation

         Management's Discussion and Analysis or Plan of Operation

         The Company is  considered  a  development  stage  company with limited
assets or capital,  and with no operations  or income since 1996.  The costs and
expenses  associated  with  the  preparation  and  filing  of this  registration
statement  and  other  operations  of  the  Company  have  been  paid  for  by a
shareholder,  specifically  Kevin L.  Bell (see Item 4,  Security  Ownership  of
Certain  Beneficial  Owners  and  Management,  Kevin L. Bell is the  controlling
shareholder).  Mr. Bell has agreed to pay future  costs  associated  with filing
future  reports under Exchange Act of 1934 if the Company is unable to do so. It
is  anticipated  that the Company will require only nominal  capital to maintain
the corporate viability of the Company and any additional needed funds will most
likely be provided by the Company's  existing  shareholders  or its sole officer
and director in the immediate future.  Current shareholders have not agreed upon
the terms  and  conditions  of future  financing  and such  undertaking  will be
subject to future negotiations, except for the express commitment of Mr. Bell to
fund required 34 Act filings. Repayment of any such funding will also be subject
to such  negotiations.  However,  unless the  Company is able to  facilitate  an
acquisition  of or  merger  with an  operating  business  or is  able to  obtain
significant  outside financing,  there is substantial doubt about its ability to
continue as a going concern.

         In the  opinion of  management,  inflation  has not and will not have a
material  effect on the operations of the Company until such time as the Company
successfully  completes an acquisition or merger. At that time,  management will
evaluate the  possible  effects of inflation on the Company as it relates to its
business and operations following a successful acquisition or merger.

          Management  plans may but do not  currently  provide  for  experts  to
secure a  successful  acquisition  or merger  partner so that it will be able to
continue  as a going  concern.  In the  event  such  efforts  are  unsuccessful,
contingent  plans have been arranged to provide that the current Director of the
Company  is to fund  required  future  filings  under the 34 Act,  and  existing
shareholders  have  expressed an interest in additional  funding if necessary to
continue the Company as a going concern.

Plan of Operation

         During the next twelve  months,  the Company will actively seek out and
investigate possible business  opportunities with the intent to acquire or merge
with one or more business  ventures.  In its search for business  opportunities,
management  will follow the  procedures  outlined  in Item 1 above.  Because the
Company has limited funds, it may be necessary for the sole officer and director
to either advance funds to the Company or to accrue  expenses until such time as
a successful business  consolidation can be made. The Company will not make it a
condition  that the target company must repay funds advanced by its officers and
directors.  Management  intends  to hold  expenses  to a  minimum  and to obtain
services on a contingency basis when possible.  Further, the Company's directors
will defer any  compensation  until such time as an acquisition or merger can be
accomplished  and will strive to have the  business  opportunity  provide  their
remuneration. However, if the Company engages outside advisors or consultants in
its search for business  opportunities,  it may be necessary  for the Company to
attempt to raise  additional  funds. As of the date hereof,  the Company has not
made any arrangements or definitive agreements to use outside

                                        4

<PAGE>



advisors or consultants  or to raise any capital.  In the event the Company does
need to raise capital most likely the only method available to the Company would
be the private sale of its securities. Because of the nature of the Company as a
development  stage  company,  it is unlikely that it could make a public sale of
securities or be able to borrow any  significant sum from either a commercial or
private  lender.  There can be no assurance that the Company will able to obtain
additional funding when and if needed, or that such funding,  if available,  can
be obtained on terms acceptable to the Company.

         The Company  does not intend to use any  employees,  with the  possible
exception of  part-time  clerical  assistance  on an  as-needed  basis.  Outside
advisors or  consultants  will be used only if they can be obtained  for minimal
cost or on a deferred  payment  basis.  Management is convinced  that it will be
able to  operate  in  this  manner  and to  continue  its  search  for  business
opportunities during the next twelve months.

Year 2000 Compliance

         The Year 2000 Issue is the result of potential  problems  with computer
systems or any equipment  with computer  chips that use dates where the date has
been stored as just two digits (e.g. 98 for 1998). On January 1, 2000, any clock
or date recording  mechanism  including date sensitive  software which uses only
two digits to represent the year,  may have  recognized the date using 00 as the
year 1900 rather than the year 2000.  This may have resulted in a system failure
or  miscalculations  causing  disruption of  operations,  including  among other
things, a temporary inability to process transactions,  send invoices, or engage
in similar activities.

         The Company has confirmed that its systems are Year 2000 Compliant.  It
has experienced no Y2K problems to date.

         The Company  believes that it has  disclosed  all required  information
relative to Year 2000 issues relating to its business and  operations.  However,
there can be no  assurance  that the  systems  of other  companies  on which the
Company's systems rely also will be timely converted or that any such failure to
convert by another  company  would not have an adverse  affect on the  Company's
systems.

Forward-Looking Statements

         This Form  10-QSB  includes  "forward-looking  statements"  within  the
meaning of Section 27A of the  Securities  Act of 1933, as amended,  and Section
21E of the Securities  Exchange Act of 1934, as amended.  All statements,  other
than  statements of historical  facts,  included or incorporated by reference in
this Form 10-QSB which  address  activities,  events or  developments  which the
Company expects or anticipates  will or may occur in the future,  including such
things as future capital expenditures (including the amount and nature thereof),
finding suitable merger or acquisition  candidates,  expansion and growth of the
Company's  business and operations,  and other such matters are  forward-looking
statements.  These statements are based on certain assumptions and analyses made
by the  Company in light of its  experience  and its  perception  of  historical
trends,  current  conditions and expected  future  developments as well as other
factors it believes  are  appropriate  in the  circumstances.  However,  whether
actual results or developments will conform with the

                                        5

<PAGE>



Company's  expectations  and  predictions  is  subject  to a number of risks and
uncertainties,  general  economic market and business  conditions;  the business
opportunities  (or lack  thereof)  that may be  presented  to and pursued by the
Company;  changes in laws or regulation;  and other  factors,  most of which are
beyond the  control of the  Company.  Consequently,  all of the  forward-looking
statements made in this Form 10-QSB are qualified by these cautionary statements
and  there  can  be  no  assurance  that  the  actual  results  or  developments
anticipated by the Company will be realized or, even if substantially  realized,
that they will have the expected consequence to or effects on the Company or its
business or  operations.  The Company  assumes no obligations to update any such
forward-looking statements.

PART II

Item 1.           Legal Proceedings.

         The Company knows of no legal  proceedings to which it is a party or to
which any of its  property  is the  subject  which are  pending,  threatened  or
contemplated or any unsatisfied judgments against the Company.

Item 2. Changes in Securities and Use of Proceeds

         None

Item 3. Defaults in Senior Securities

         None

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

         No matter was submitted during the quarter ending May 31, 2000, covered
by this report to a vote of the Company's shareholders, through the solicitation
of proxies or otherwise.

Item 5. Other Information

         None

Item 6. Exhibits and Reports on Form 8-K

     (a) The exhibits  required to be filed  herewith by Item 601 of  Regulation
         S-B, as described in the following index of exhibits,  are incorporated
         herein by reference, as follows:



                                        6

<PAGE>



Exhibit No.  Description
-----------  -------------------------------------------------------
3(i).1        Articles of Incorporation  of Eye Spy Surveillance Systems
              Plus, Inc.(1)

3(i).2        Articles of Amendment to Articles of Incorporation of Eye Spy
              Surveillance Systems Plus, Inc.(1)

3(ii).1       By-laws of essentialsystems.com, Inc.(1)

27.1  *       Financial Data Schedule
------------

(1)  Incorporated herein by reference to the Company's Registration Statement on
     Form 10- SB.

*    Filed herewith

     (b) No  Reports on Form 8-K were filed  during  the  quarter  ended May 31,
2000.









                                        7

<PAGE>


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

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

                           essentialsystems.com, Inc.
                                  (Registrant)

Date: July 24, 2000        BY:  /s/ KEVIN L. BELL
                           ----------------------------
                               Kevin L. Bell, President

         In accordance  with the Exchange Act, this report has been signed below
by the following  persons on behalf of the  registrant and in the capacities and
on the dates indicated.

Date              Signature                                   Title


July 24, 2000     By: /s/ Kevin L. Bell
                  ------------------------
                  Kevin L. Bell                       President, Secretary,
                                                      Treasurer, Director











                                        8