UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                 FORM 10-KSB

      (Mark One)
      [X] ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

            For the fiscal year ended May 31, 2007


      [ ] TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                     For the transition period from              to ___________


                      Commission file number 000-51419


                             A SUPER DEAL.COM, INC.
        -----------------------------------------------------------------

        (Exact name of small business issuer as specified in its charter)

                Florida                                 20-14499410
   ----------------------------------        ---------------------------------
     (State or other jurisdiction           (I.R.S Employer Identification No.)
    of incorporation or organization)

    1016 Clemmons Street, Suite 302
              Jupiter, FL                               33477-3305
   ----------------------------------        --------------------------------
(Address of principle executive offices)                (Zip Code)

Issuer's telephone number (561) 745-6789


Securities registered under Section 12 (b) of the Exchange Act:  None

Title of each class                 Name of each exchange on which registered


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

        Common Stock, par value $.01 per share    CUSIP NUMBER: 00210R 10 6
      ----------------------------------------------------------------------
                               (Title of class)

Check whether the issuer (1) filed all reports required to be filed by Section
or 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


Check if there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B contained in this form, and no disclosure will be contained, to
the best of registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-KSB or any
amendment to this Form 10-KSB. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act Yes [X] No [ ]

Registrant's revenues for its most recent fiscal year:      $0.

Aggregate market value of Registrant's voting and non-voting common equity held
by non-affiliates:     Currently no trading market

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date. [As of May 31, 2007 the issuer had
25,089,265 shares of common stock, $.01 Par Value, outstanding.]

Transitional Small Business Disclosure Format (Check one): Yes    ; No X








































A SUPER DEAL.COM, INC.             Form 10-KSB                  MAY 31, 2007
(A Development Stage Company)

INDEX
                                                                    PAGE NO.
                                 PART I

ITEM 1   DESCRIPTION OF BUSINESS..........................................4

ITEM 2   DESCRIPTION OF PROPERTY..........................................5

ITEM 3   LEGAL PROCEEDINGS................................................5

ITEM 4   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS..............5

                                 PART II

ITEM 5   MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.........5

ITEM 6   MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS..5

ITEM 7   FINANCIAL STATEMENTS AND NOTES TO FINANCIALS ....................F-1

ITEM 8   CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS....................F-13

ITEM 8A  CONTROLS AND PROCEDURES..........................................F-13

                                 PART III

ITEM 9   DIRECTORS, EXECUTIVE OFFICERS AND CONTROL PERSONS................F-13

ITEM 10  EXECUTIVE COMPENSATION...........................................23

ITEM 11  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT...24

ITEM 12  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS...................24

ITEM 13  EXHIBITS AND REPORTS ON FORM 8-K.................................24

ITEM 14  PRINCIPLE ACCOUNTANT FEES AND SERVICES...........................25

SIGNATURES AND CERTIFICATIONS.............................................26


       Exhibit 31.1  Certification required under Section 302 of .........27
                     the Sarbanes-Oxley Act of 2002 by the CE0

       Exhibit 31.2  Certification required under Section 302 of .........28
                     the Sarbanes-Oxley Act of 2002 by the CFO

       Exhibit 32    Certification of CEO and CFO Pursuant to ............29
                     Section 906 of the Sarbanes-Oxley Act



A SUPER DEAL.COM, INC.
(A Development Stage Company)
GENERAL NOTE

Except where otherwise stated, references in this document to "us," "we," or
"the Company" refer to A Super Deal.com, Inc.("A Super Deal.com, Inc."). This
Form 10-KSB contains forward-looking statements within the meaning of the "safe
harbor" provisions under Section 21E of the Securities Exchange Act of 1934, as
amended, and the Private Securities Litigation Reform Act of 1995. We use
forward-looking statements in our description of our plans and objectives for
the future operations and assumptions underlying these plans and objectives, as
well as in our expectations, assumptions, estimates and projections about our
business and industry. These forward-looking statements involve risks and
uncertainties. Our actual results could differ materially from those anticipated
in such forward-looking statements as a result of certain factors as more fully
described in this Report.

Forward-looking terminology includes the words "may", "expects", "believes",
"anticipates", "intends", "projects" or similar terms, variation of such terms
or the negative of such terms. These forward-looking statements are based upon
our current expectations and are subject to factors and uncertainties which
could cause actual results to differ materially from those described in such
forward-looking statements. We expressly disclaim any obligation or undertaking
to release publicly any updates or revisions to any forward-looking statements
contained in this Report to reflect any change in our expectations or any
changes in events, conditions or circumstances on which any forward-looking
statement is based.

                                   PART I

ITEM 1. DESCRIPTION OF BUSINESS

Pursuant to SEC Staff Legal Bulletin No. 4, eCom decided to spin off A Super
Deal.com into a independent company in the belief that the independent company,
with a distinct business, would be better able to obtain necessary funding and
develop their business plans.

On December 1, 2003, the Board of Directors of eCom eCom.com, Inc., approved the
spin-off of A Super Deal.com.

A Super Deal.com, Inc.(the "Company") was incorporated in the State of Florida
on March 1, 2004 as a wholly owned subsidiary of eCom eCom.com, Inc.

eCom eCom.com, Inc. spun off A Super Deal.com, Inc. on June 4, 2004.

The Company's main office is located at 1016 Clemmons Street, Suite 302,
Jupiter, Florida 33477, and the telephone number is (561) 745-6789.

For a more detailed description of the bankruptcy proceedings and future plans
for the business see Part II, Item 6 under Management's Discussion and Analysis
of Financial Conditions and Results of Operations.

The Company does not have any off-balance sheet arrangements.
Employees:  The Company does not have any employees.


                                      4
A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 2.  DESCRIPTION OF PROPERTY

The Company does not own any real property. The Company is located at 1016
Clemmons Street, Suite, 302, Jupiter, Florida 33477, consisting of approximately
1,277 square feet of office space.  The Company shares the office with United
States Financial Group, Inc. ("USFG").  USFG incurs the cost and full
responsibility of the lease.  The lease is for a term of two years, at a rental
of $2,213 per month including sales tax.

ITEM 3.  LEGAL PROCEEDINGS

None

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

There were no matters submitted to a vote by the security holders during the
fiscal year ended May 31, 2007.

                                 PART II

ITEM 5.  MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

Market for Common Stock: There is currently no trading market for the Company's
Common Stock and there can be no assurance that any trading market will ever
develop or, if such a market does develop, that it will continue.

Upon effectiveness of the Registration Statement, the Company intends to apply
to have its common stock listed for trading on the American Stock Exchange. If,
for any reason, the Company does not meet the qualifications for listing on a
major stock exchange, the Company's securities may be traded in the over-the-
counter ("OTC") market.  The OTC market differs from national and regional stock
exchanges in that it (1) is not sited in a single location but operates through
communication of bids, offers and confirmations between broker-dealers and (2)
securities admitted to quotation are offered by one or more broker-dealers
rather than the "specialist" common to stock exchanges.

Security Holders: The Company has approximately 5,000 shareholders. The Company
does not have any shares subject to options, or any other securities convertible
into shares of the Company's common stock.

Dividends: There have been no cash dividends declared or paid since the Company
was formed, and no dividends are contemplated to be paid in the foreseeable
future.

ITEM 6. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS

History of Spin-Off Company:

On December 1, 2003, the Board of Directors of eCom approved the spin-off of the
Company.



                                        5
A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 6. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
       (CONTINUED)

On June 4, 2004, the Board of Directors of eCom readopted a resolution to
spinoff the Company and authorized whatever action necessary to complete this
process including acquisitions and mergers. In this regard, the board included
instructions for the distribution of stock by its Transfer Agent, Florida
Atlantic Stock Transfer (FAST), to the shareholders when the share certificates
were properly exercised and costs relating to the issuance of these shares were
paid in full. Notwithstanding the foregoing, eCom eCom was not able to pay FAST
the amounts required to send out the stock certificates to the shareholders, and
therefore, the shares were not issued. Due to eCom=s financial condition, eCom
was unable to effectuate the spinoffs. In connection with the spinoffs, eCom
owned all outstanding and issued shares of common stock of the Company. By
spinning off the Company, eCom distributed the common stock of the Company to
eCom=s shareholders in proportion to the shares held in eCom as the relevant
record date.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. under Chapter 11 Title 11, of the United States Bankruptcy Code.
Thereafter, an order for relief was entered by the United States Bankruptcy
Court on May 16, 2005. On June 2, 2005, the shares of the Spin-Off Company were
distributed to eCom shareholders of record, as of May 27, 2005. Subsequent
thereto, eCom caused a registration statement on Form 10-SB to be filed for the
Company.

On July 18, 2005, the Company received a letter from the Securities and Exchange
Commission asking it to provide legal analysis for the "spin-off" share
issuance. A copy of this letter is enclosed herein as Exhibit No. 99.1.

In an effort to give the SEC an answer regarding their request for detailed
clarification as to the legal analysis of the spin-off companies and to comply
with the request to withdraw each of the above referenced spin-off companies'
Form 10SBG12, on August 15, 2005 each spin-off company withdrew their respective
July 8, 2005 Form 10SBG12 filings.  On August 15, 2005 Barney A. Richmond filed
a reply with the SEC regarding their July 18, 2005 correspondence.  A copy of
Mr. Richmond's legal analysis is enclosed as Exhibit No. 99.2.

A transcript of the March 12, 2007 confirmation hearing is attached as Exhibit
99.3.  The Order Confirming the First Amended Joint Plan of Reorganization of
Debtor and American Capital Holdings, Inc. as Modified was signed by Judge
Friedman on March 23, 2007 and is attached as Exhibit 99.4.  This order may also
be viewed at the eCom website www.ecomecom.net under the bankruptcy link. A post
confirmation status conference is scheduled for Monday September 10, 2007 at
2:30 PM at 1515 North Flagler Drive, Room 801, West Palm Beach, Florida.

The Company has had no recent revenues or earnings from operations. The Company
will sustain operating expenses without corresponding revenues. This will result
in the Company incurring net operating losses until the Company can realize
profits from the business ventures it intends to acquire.

                                        6


A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 6. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
       (CONTINUED)

It is the intention of the Company to perform a merger or acquisition with a
privately owned operating business that is generating substantial revenues.
After a merger or acquisition has occurred, the Company will then file its Form
10-SB and SB-2.

Upon effectiveness of the Registration Statement, the Company intends to apply
to have its common stock listed for trading on the American Stock Exchange.
There is currently no public market for the Company's common stock, until such
time as the Company's Registration Statement under the Securities Act of 1933
and the Securities and Exchange Commission has been declared effective.

On June 22, 2007, the United States Securities & Exchange Commission ("SEC"),
via SEC File No. S7-11-07 and through Release No. 33-8813, issued proposed
revisions to Rule 144 and Rule 145 to Shorten Holding Period for Affiliates and
Non-Affiliates from Two (2) Years To Six (6) Months To Facilitate Capital
Raising For Smaller Companies. Comments from the public are due on September 4,
2007.

By waiting on clarification as to the outcome of the new SEC proposed 144 Rule,
if adopted, would reduce eighteen (18) months off the time that the 144
restriction may be removed; and would save significant SEC registration fee
costs for each company.  If this proposed rule is adopted by the SEC, 144
Private Placement shares will be automatically eligible for resale in six (6)
months.

As a result, the company is seeking to raise Three Hundred Thousand ($300,000)
U.S. Dollars through the issuance of a ten percent (10%) promissory note to be
used to fund general corporate operations, including pursuing merger and
acquisition opportunities.  For each $25,000 purchased, the promissory note
holder will receive ten percent (10%) interest, payable monthly plus one hundred
thousand (100,000) $.01 cent warrants in the company.

Repayment of the promissory note will come from the following intended sources:
1.   If the SEC 144 Six (6) Month Rule is adopted, the Company plans to
immediately prepare a SEC 506 Regulation D Private Placement 144 Equity
Offering. The proceeds of this proposed 506 Regulation D Private Placement will
be used to repay this credit facility.

2.   If the SEC 144 Six (6) Month Rule is not adopted, the Company plans to
prepare a SEC 506 Regulation D Private Placement 144 Equity Offerings in
accordance with the existing two (2) year SEC 144 Rule.  Upon completion of
these offerings, several of the above described Companies would file SB-2 or S-3
Registration Statements to register common shares for resale. The proceeds of
this proposed 506 Regulation D Private Placement will be used to repay this
credit facility.


                                      7



A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 6. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
       (CONTINUED)

The success of the Company's proposed plan of operation will depend primarily on
the success of the Company's business operations and the realization of the
business' perceived potential. The funding of this proposed plan will require
significant capital. There can be no assurance that the Company will be
successful or profitable if the Company is unable to raise the funds to provide
this capital, or to otherwise locate the required capital for the operations of
the business.

If, for any reason, the Company does not meet the qualifications for listing on
a major stock exchange, the Company's securities may be traded in the over-the-
counter ("OTC") market. The OTC market differs from national and regional stock
exchanges in that it (1) is not sited in a single location but operates through
communication of bids, offers and confirmations between broker-dealers and (2)
securities admitted to quotation are offered by one or more broker-dealers
rather than the "specialist" common to stock exchanges.

COMPARISON OF RESULTS OF OPERATIONS:

Year Ended May 31, 2007 vs. Year Ended May 31, 2006.

Revenue for the year ended May 31, 2007 and for the year ended May 31, 2006 was
$0.

Cost of sales which includes depreciation expense for the year ended May 31,
2007 and for the year ended May 31, 2006 was $0.

Total operating expenses for the year ended May 31, 2007 was $99,557 compared to
$130,251 for the year ended May 31, 2006.

Administrative expense $99,557 in fiscal year 2007 versus $110,251 in  2006 were
the result of the company focusing its efforts towards keeping the Company
current with rent, tax preparation, SEC filings, administrative costs, etc.

The operations for the year ended May 31, 2007 resulted in a net loss of
$(103,740) versus a net loss of $(130,868) recorded in the year ended May 31,
2006.


RISK FACTORS. The Company's business is subject to numerous risk factors,
including the following:

NO OPERATING REVENUES. The Company has had no recent revenues or earnings from
operations. The Company will sustain operating expenses without corresponding
revenues. This will result in the Company incurring net operating losses until
the Company can realize profits from the business ventures it intends to
acquire.



                                     8

A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 6. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
       (CONTINUED)

SPECULATIVE NATURE OF THE COMPANY'S PROPOSED OPERATIONS. The success of the
Company's proposed plan of operation will depend primarily on the success of the
Company's business operations. While the Company intends to try to run these
operations profitably there can be no assurance that the Company will be
successful or profitable.

SUCCESS OF OPERATIONS WILL DEPEND ON THE AVAILABILITY OF CAPITAL. Realization of
the business' perceived potential will require significant capital. If the
Company is not able to raise the funds to provide this capital, or to otherwise
locate the required capital for the business, the company may never attain
profitability.

LIMITED TIME COMMITMENT OF MANAGEMENT. While developing the Company's business
plan, seeking business opportunities, and providing managerial resources,
management will not be devoting its full time and efforts to the Company and
will depend on other operational personnel. The Company's directors and officers
have not entered into written employment agreements with the Company and they
are not expected to do so in the foreseeable future. The Company has not
obtained key man life insurance on its officers and directors. Notwithstanding
the limited time commitment of management, loss of the services of these
individuals would adversely affect development of the Company's business and its
likelihood of continuing operations.

CONFLICTS OF INTEREST - GENERAL. Certain conflicts of interest may exist from
time to time between the Company and its officers and directors. They have other
business interests to which they devote their attention, and they will continue
to do so. As a result, conflicts of interest may arise that can be resolved only
through exercise of such judgment as is consistent with the fiduciary duties of
management to the Company.

NO PUBLIC MARKET CURRENTLY EXISTS. There is currently no public market for the
Company's common stock, until such time as the Company's Registration Statement
under the Securities Act of 1933 and the Securities and Exchange Commission has
been declared effective.

There can be no assurance that a market will in fact develop at any time, or
that a shareholder ever will be able to liquidate his investment without
considerable delay. If a market should develop, the price may be highly
volatile. Factors such as those discussed in this "Risk Factors" section may
have a significant impact upon the market price of the Company's stock.










                                     9
A SUPER DEAL.COM, INC.
(A Development Stage Company)

ITEM 7 FINANCIAL STATEMENTS AND NOTES TO FINANCIALS
The page numbers for the financial statement categories are as follows:




INDEX - PART F/S

ITEM 1    FINANCIAL STATEMENTS

          Report of Independent Registered Public Accounting Firm......F-2

          Balance Sheets
           May 31, 2007 and 2006.......................................F-3

          Statements of Operations
           Twelve Months Ended May 31, 2007 and 2006 and from
           Inception, March 1, 2004, through May 31, 2007..............F-4

          Statement of Changes in Shareholders' Equity
           From Inception, March 1, 2004, through May 31, 2007.........F-5

          Statements of Cash Flows
           Twelve Months Ended May 31, 2007 and 2006 and from
           Inception, March 1, 2004, through May 31, 2007..............F-6

          Notes to Financial Statements................................F-8


























                                   F-1
                  Wieseneck, Andres & Company, P.A.
                    Certified Public Accountants
                    772 U.S. Highway 1, Suite 100
                   North Palm Beach, Florida 33408
                            (561) 626-0400


Thomas B. Andres, C.P.A.*, C.V.A.                 FAX (561) 626-3453
Paul M. Wieseneck, C.P.A.
*Regulated by the State of Florida


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Stockholders
A SUPER DEAL.COM, INC.
(A Development Stage Company)
Jupiter, Florida

We have audited the accompanying balance sheets of A Super Deal.com, Inc. (A
Development Stage Company), as of May 31, 2007 and 2006, and the related
statements of operations and cash flows for the twelve months ended May 31, 2007
and 2006 and from inception, March 1, 2004, through May 31, 2007, and statement
of changes in shareholders' equity from inception, March 1, 2004, through May
31, 2007. 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 standards established by the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of A Super Deal.com, Inc. (A
Development Stage Company), as of May 31, 2007 and 2006 and the results of its
operations and cash flows for the twelve months ended May 31, 2007 and 2006 and
for the period from inception, March 1, 2004, through May 31, 2007, and the
statement of changes in shareholders' equity from inception March 1, 2004
through May 31, 2007 in conformity with accounting principles generally accepted
in the United States of America.



/s/Wieseneck, Andres & Company, P.A.


North Palm Beach, Florida
August 28, 2007

                                     F-2
A SUPER DEAL.COM, INC.
(A Development Stage Company)
BALANCE SHEETS
MAY 31, 2007 AND 2006
                                                  2007                2006
ASSETS                                       -------------       ------------
    Current Assets
         Cash and Cash Equivalents           $        114        $       133
         Inventory                                 12,000             12,000
         Prepaid Expense                               -               5,000
         Loan Receivable                            8,130              8,000
                                             -------------       ------------

             Total Current Assets                  20,244             25,133
                                             -------------       ------------

TOTAL ASSETS                                  $    20,244        $    25,133
                                             =============       ============

LIABILITIES & STOCKHOLDERS' EQUITY
 Liabilities
         Current Liabilities
            Accounts Payable                  $    12,408        $    13,952
            Loans Payable                               -              5,378
            Shareholder Loans                       5,960             25,782
                                             -------------       ------------
         Total Current Liabilities                 18,368             45,112
                                             -------------       ------------
     Total Liabilities                             18,368             45,112
                                             -------------       ------------

Stockholders' Equity
         Common Stock $.01 par value, 100 million
         Shares authorized, 25,089,265 shares issued
         and outstanding                          250,892
         Common Stock $.01 par value, 100 million
         Shares authorized, 12,529,609 shares issued
         and outstanding                                             125,297
         Paid-in-Capital                           27,005             27,005
         Deficit accumulated during the
          development stage                      (276,021)          (172,281)
                                             -------------       ------------
  Total Stockholders' Equity                        1,876            (19,979)
                                             -------------       ------------

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY     $     20,244        $    25,133
                                             =============       ============



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


                                     F-3



A SUPER DEAL.COM, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS FOR THE TWELVE MONTHS ENDED MAY 31, 2007 AND 2006 AND
FROM INCEPTION, MARCH 1, 2004 THROUGH MAY 31, 2007
                                                               INCEPTION,
                                                            MARCH 1, 2004
                                                                THROUGH
                                     2007        2006         MAY 31, 2007
                               -------------  ------------    ------------
 Revenues
    Net Sales                  $         -    $       -       $        -
    Cost of Sales                        -            -                -
                               -------------  ------------    ------------
       Gross Profit                      -            -                -

 Operating Expenses
   General and Administrative	       99,557       110,251         251,221
   Write down of Inventory               -         20,000          20,000
                               -------------  ------------    ------------
       Total Operating Expenses      99,557       130,251         271,221

                                ------------  ------------    ------------
         Loss from Operations       (99,557)     (130,251)       (271,251)
                                ------------  ------------    ------------

  Other Income (Expense)
       Interest Expense              (4,183)         (617)         (4,800)
                               -------------  ------------    ------------
       Net Other Expenses            (4,183)         (617)         (4,800)

      Net Loss                 $   (103,740)  $  (130,868)    $  (276,021)
                               =============  ============    ============

Basic and Diluted
 Net loss Per Common Share    $      (.006)   $     (.015)
                              =============   ============


Weighted Average Shares
     Outstanding                18,809,437      8,925,771
                              =============   ============








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





                                       F-4

A SUPER DEAL.COM, INC.
(A Development Stage Company)

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY
FROM INCEPTION, MARCH 1, 2004 THROUGH MAY 31, 2007

                           Number   At Par     Add'l                Total
                             of      Value   Paid In  Accumulated  Stockholder
                           Shares     $.01   Capital   (Deficit)     Equity
Balance At Inception    ----------- -------- --------- ---------- -----------
 March 1, 2004                   0  $     0  $       0  $       0  $       0

Issuance of
 Common Stock to
 eCom eCom.com, Inc.             1        0          0          0          0

Cancellation of Common Stock
 by eCom eCom.com, Inc.         (1)       0          0          0          0

Issuance of
 Common Stock to
 eCom shareholders         499,503    4,995    (4,995)          0          0

Asset Distribution from
 eCom eCom                       0        0    32,000           0     32,000

Net Loss 2004                                                  (5)        (5)

Sale of Common Stock
 (See Note N)             2,500,000    25,000        0          0     25,000

Net Loss 2005                                             (41,408)   (41,408)

Convert Debt to
 Common Stock
 (See Note O)             8,530,106    85,302        0          0     85,302

Convert Professional
 Fees to Common Stock     1,000,000    10,000        -          -     10,000

Net Loss 2006                     -         -        -   (130,868)  (130,868)

Convert Related Party
 Debt to Common Stock
 (See Note O)            11,709,656   117,095        -          -    117,095

Convert Professional
  Fees to Common Stock      850,000     8,500        -          -      8,500

Net Loss 2007                     -         -        -   (103,740)  (103,740)
                         ----------- -------- ---------  ---------- -----------
Balance,
 May 31, 2007            25,089,265  $250,892 $ 27,005 $ (276,021) $   1,876
                         =========== ======== ========== ========== ===========

The accompanying notes are an integral part of these financial statements.
                                       F-5
A SUPER DEAL.COM, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
FOR THE TWELVE MONTHS ENDED MAY 31, 2007 AND 2006 AND FROM INCEPTION,
MARCH 1, 2004 THROUGH MAY 31, 2007

                                                                   INCEPTION
                                                                  MARCH 1, 2004
                                                                    THROUGH
                                               2007       2006     MAY 31, 2007
                                            ----------  ---------   ---------

Cash Flows From Operating Activities
  Cash received from customers               $      -   $      -   $       -
  Cash paid to suppliers of goods
      and services                               (818)   (27,602)    (68,710)
  Income taxes paid                                 -          -           -
  Interest paid                                     -          -           -
  Interest received                                 -          -           -
                                            ----------  ---------   ---------
Net Cash Flows Used in
       Operating Activities                      (818)   (27,602)    (68,710)
                                            ----------  ---------   ---------
Cash Flows From Investing Activities
  Payment of Intangible Assets                      -          -           -
                                            ----------  ---------   ---------

Cash Flows From Financing Activities
  Capital contributions                             -         -
  Proceeds of loans from stockholders
     and related companies                      1,000      5,308      52,024

  Loan to related companies                      (200)         -      (5,200)
  Proceeds from Sale of Common Stock
    (Net of Stock issue costs of $0)                -          -      25,000
  Proceeds of loans to related company              -     (3,000)     (3,000)
                                            ----------  ---------   ---------
      Net Cash Flows Provided By
       (Used In) Financing Activities             800      2,308      68,824
                                            ----------  ---------   ---------
Net Increase / (Decrease) in Cash                 (18)   (25,294)        114

Cash and Cash Equivalents at
 Beginning of Period                              133     25,427           0

                                            ----------  ---------   ---------
Cash and Cash Equivalents at
 End of Period                              $     114   $    133    $    114
                                            ==========  =========   =========




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


                                     F-6
A SUPER DEAL.COM, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
FOR THE TWELVE MONTHS ENDED MAY 31, 2007 AND 2006

Reconciliation of Net Loss to Net Cash Flows Used in Operating Activities


                                                2007                2006
                                          ---------------      --------------

  Net Income (Loss)                       $     (103,740)      $    (130,868)
  Add items not requiring outlay of cash:
   Write off of intangible assets                      0                   0
   Convert related company debt to equity        117,095              85,301
   Convert professional fees to equity             8,500              10,000
      Write down of inventory                          0              20,000
 Cash was increased by:
   Increase in accounts payable                        0              12,900
   Decrease in prepaid assets                      5,000                   0
 Cash was decreased by:
   Decrease in accounts payable                   (1,544)                  0
   Decrease in accounts payable
      to related company                         (26,129)            (19,935)
   Increase in prepaid assets                          -              (5,000)
                                          ---------------      --------------
      Net Cash Flows Used in
       Operating Activities               $         (818)      $     (27,602)
                                          ===============      ==============


Non-Cash Transactions:

The Company reduced its current years accounts payables for expenses, (rent, tax
preparation, SEC filings, administrative costs, etc.) that had been paid by a
related company for the benefit of A Superdeal.com, Inc. The related company
invoiced A Superdeal.com, Inc. for the expenses it paid. The partial reduction
of the accounts payable in the amount of $85,301 were converted to 8,530,106 of
A Superdeal.com, Inc.'s common stock during the twelve months ended May 31,
2005.  During the twelve months ended May 31, 2006 accounts payable in the
amount of $125,595 were reduced by issuing 12,559,656 shares of common stock.

A Superdeal.com, Inc. also paid the professional fees of an independent third
party in the amount of $10,000 by issuing 1 million shares of its common stock
during the year ending May 31, 2006.








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


                                       F-7
A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE A - HISTORY AND DESCRIPTION OF BUSINESS

A Super Deal.com's core business was the marketing of guaranteed authentic hand-
signed sports memorabilia.

Pursuant to SEC Staff Legal Bulletin No. 4, eCom decided to spin off A Super
Deal.com into a independent company in the belief that the independent company,
with a distinct business, would be better able to obtain necessary funding and
develop their business plans.

On December 1, 2003, the Board of Directors of eCom eCom.com, Inc., approved the
spin-off of A Super Deal.com.

A Super Deal.com, Inc.(the "Company") was incorporated in the State of Florida
on March 1, 2004 as a wholly owned subsidiary of eCom eCom.com, Inc.

eCom eCom.com, Inc. spun off A Super Deal.com, Inc. on June 4, 2004. The
Company's main office is located at 1016 Clemmons Street, Suite 302, Jupiter,
Florida 33477, and the telephone number is (561) 745-6789.

The Company does not have any off-balance sheet arrangements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION, USE OF ESTIMATES
The Company maintains its accounts on the accrual basis of accounting. The
preparation of financial statements in conformity with U.S. generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

REVENUE RECOGNITION
Product revenue is recognized when the product is shipped. Service revenue is
recognized when the service is complete. Dividends from investments are
recognized when declared payable by the underlying investment. Capital gains and
losses are recorded on the date of the sale of the investment.

CASH
Cash consists of deposits in banks and other financial institutions having
original maturities of less than ninety days.

ALLOWANCE FOR DOUBTFUL ACCOUNTS
It is the policy of management to review the outstanding accounts receivable at
each year end, as well as the bad debt write-offs experienced in the past, in
order to establish an allowance for doubtful accounts for uncollectible amounts.

DEPRECIATION
Property and equipment will be recorded at cost and depreciated over the
estimated useful lives of the related assets. Depreciation will be
computed using the straight-line method.
                                    F-8
A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

AMORTIZATION
The accounting for a recognized intangible asset acquired after June 30, 2001 is
based on its useful life to the Company. If an intangible asset has a finite
life, but the precise length of that life is not known, that intangible asset
shall be amortized over management's best estimate of its useful life. An
intangible asset with a indefinite useful life is not amortized. The useful life
to an entity is the period over which the asset is expected to contribute
directly or indirectly to the future cash flows of that entity.

RECLASSIFICATION
Certain reclassifications have been made to the prior years financial statements
in order for them to be in conformity with the current years presentation.

NOTE C - LOANS RECEIVABLE RELATED PARTIES

The loans receivable from related parties, $130 from eCom eCom, $3,000 from
Green Energy Group, and $5,000 from USA Performance Products, are non-interest
bearing, non-collateralized and due on demand.

NOTE D - INVENTORY

Inventories are valued at the lower of cost (first-in, first-out) or market.
Management has estimated that the market value inventory of the trading cards
had decreased at May 31, 2006 and, therefore wrote down the carrying value of
the cards by $20,000 to their estimated value of $12,000.  Management has
determined that the fair value of inventory at May 31, 2007 remained the same.

NOTE E - DEVELOPMENT STAGE COMPANY

The Company has been and is currently in the development stage. It is the
intention of management to merge or acquire a company engaged in the insurance,
environmental, medical, or energy business.

NOTE F - PREPAID EXPENSES

The Company has prepaid expenses at May 31, 2007 and 2006 in the amounts of $0
and $5,000, respectively, which consists of professional fees paid in advance.

NOTE G - INTANGIBLE ASSETS

Management has estimated that the useful life of certain intangible assets is
five (5) years. The Company amortizes intangible assets using the straight line
method over sixty (60) months. Management determined that the Intangible Asset
was fully impaired and wrote off the remaining balance in 2005.

NOTE H - SHAREHOLDER LOANS AND LOANS PAYABLE

The Shareholder loans and loans payable is non-interest bearing, non-
collateralized, and is due on demand. The loans payable to a related company are
non-interest bearing, non-collateralized and due on demand.
                                     F-9
A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE I - INCOME TAXES

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The Company's net
operating loss carryforward as of May 31, 2007 totals approximately $269,000.
These carry forwards, which will be available to offset future taxable income,
expire beginning in May 31, 2024 and last until May 31, 2027.

The Company does not believe that the realization of the related net deferred
tax asset meets the criteria required by generally accepted accounting
principles and, accordingly, the deferred income tax asset arising from such
loss carry forward has been fully reserved.

The Company accounts for income taxes in accordance with FASB Statement No. 109,
Accounting for Income Taxes (FASB 109). Under FASB 109, income taxes are
provided for the tax effects of transactions reported in the financial
statements and consist of taxes currently due plus deferred taxes related to
certain income and expenses recognized in different periods for financial and
income tax reporting purposes. Deferred tax assets and liabilities represent the
future tax return consequences of those differences, which will either be
taxable or deductible when the assets and liabilities are recovered or settled.
Deferred taxes also are recognized for operating losses and tax credits that are
available to offset future taxable income and income taxes, respectively. A
Valuation allowance is provided if it is more likely than not that some or all
of the deferred tax asset will not be realized.

NOTE J - STOCKHOLDERS' EQUITY

The computation of diluted loss per share for the twelve months ended May 31,
2007 does not include shares from potentially dilutive securities as the
assumption of conversion or exercise of these would have an antidilutive effect
on loss per share. In accordance with generally accepted accounting principles,
diluted loss per share is calculated using the same number of potential common
shares as used in the computation of loss per share before extraordinary items.

NOTE K - DEFERRED TAX ASSET

Deferred income taxes are provided for temporary differences between the
financial reporting and income tax basis of the Company's assets and
liabilities. Temporary differences, net operating loss carry forwards and
valuation allowances comprising the net deferred taxes on the balance sheets is
as follows:
                                                          MAY 31, 2007
                                                       ----------------
       Loss carry forward for tax purposes             $       269,000
                                                       ================
       Deferred tax asset (34%)                                 91,460
       Valuation allowance                                     (91,460)
                                                       ----------------
       Net deferred tax asset                          $             -
                                                       ================

                                     F-10
A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE K - DEFERRED TAX ASSET (CONTINUED)

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The Company's net
operating loss carry-forward as of May 31, 2007 was approximately $269,000.
These carry-forwards, which will be available to offset future taxable income,
will expire between the years 2024 and 2027.

The Company does not believe that the realization of the related net deferred
tax asset meets the criteria required by generally accepted accounting
principles and, accordingly, the deferred income tax asset arising from such
loss carry forward had been fully reserved.

NOTE L - RELATED PARTY TRANSACTIONS

The Company has notes payables due to related company entities. American Capital
Holdings is owed $5,960 for funds advanced to the Company for it's operations.

The Company is allocated certain expenses such as rent, travel and office &
administrative that are paid on behalf of the Company by American Capital
Holdings, Inc., a company that is related to the Company by mutual stockholders
and Directors. The total expenses allocated to the Company in the twelve months
ended May 31, 2007 and 2006 is approximately $70,000 and $79,000, respectively.
A portion of the liabilities payable to American Capital, $85,301, were
converted to common stock and paid in capital at the end of the reporting
period.

NOTE M - RECENT ACCOUNTING PRONOUNCEMENTS

The FASB issued SFAS No. 143, Accounting for Asset Retirement Obligations with
an effective date for financial statements issued for fiscal years beginning
after June 15, 2002. The statement addresses financial accounting and reporting
for obligations related with the retirement of tangible long-lived assets and
the costs associated with asset retirement. The statement requires the
recognition of retirement obligations which will, therefore, generally increase
liabilities; retirement costs will be added to the carrying value of long-lived
assets, therefore assets will be increased; and depreciation and accretion
expense will be higher in the later years of an assets life than in earlier
years. The Company adopted SFAS No. 143 at January 1, 2002. The adoption of SFAS
No. 143 had no impact on the Company's operating results or financial positions.

The FASB also issued SFAS No. 144, Accounting for the Impairment or Disposal of
Long-Lived Assets and is effective for financial statements issued for fiscal
years beginning January 1, 2002. This statement addresses financial accounting
and reporting for the impairment or the disposal of long-lived asset. An
impairment loss is recognized if the carrying amount of a long-lived group
exceeds the sum of the undiscounted cash flow expected to result from the use
and eventual disposition of the asset group. Long-lived assets should be tested
at least annually or whenever changes in circumstances indicate that its
carrying amount may not be recoverable. This statement does not apply to
goodwill and intangible assets that are not amortized. The Company adapted SFAS

                                     F-11

A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE M - RECENT ACCOUNTING PRONOUNCEMENTS (CONTINUED)


No. 144 in the first quarter of 2002. The adoption of SFAS No. 144 had no impact
on the Company's operating results or financial position.

In April 2002, the FASB issued SFAS No. 145, "Rescission of the FASB Statements
No. 4, 44 and 64, Amendment of FASB Statement No. 13, and Technical Corrections"
("SFAS No. 145). SFAS No. 145 eliminates the requirement to classify gains and
losses from the extinguishment of indebtedness as extraordinary, requires
certain lease modifications to be treated the same as a sale-leaseback
transaction, and makes other non-substantive technical corrections to existing
pronouncements. SFAS No. 145 is effective for fiscal years beginning after May
15, 2002. SFAS No. 145 was adopted on June 1, 2003 and did not have a material
effect on the Company's financial position or results of operations.

The FASB issued SFAS No. 150, "Accounting for Certain Financial Instruments with
Characteristics of both Liabilities and Equity" and is effective for financial
instruments entered into after May 31, 2003. This Statement establishes
standards for how an issuer classifies and measures in its statement of
financial position certain financial instruments with characteristics of both
liabilities and equity. It requires that an issuer classify a financial
instrument that is within its scope as a liability because that financial
instrument embodies an obligation of the issuer. The Company has adopted SFAS
No. 150 and the adoption has had no impact on the Company's operating results or
financial position.

Goodwill and intangible assets acquired prior to July 1, 2001 will continue to
be amortized and tested for impairment in accordance with pre- SFAS No. 142
requirements until adoption of SFAS No. 142. Under the provision of SFAS No.
142, intangible assets with definite useful lives will be amortized to their
estimated residual values over those estimated useful lives in proportion to the
economic benefits consumed. Such intangible assets with indefinite useful lives
will be tested for impairment annually in lieu of being amortized. The impact of
adopting SFAS Nos. 141 and 142 will not cause a material change in the Company's
consolidated financial statements as of the date of this report.

NOTE N - COMMON STOCK

American Capital Holdings, Inc., a related company in that it was also a company
spun off from eCom eCom.com, Inc., acquired 2.5 million shares of A Super
Deal.com, Inc. common stock on May 31, 2005 for $25,000. See Note A. American
Capital Holdings, Inc. distributed the 2.5 million common shares to its
shareholders in the form of a dividend. The 8,530,106 common shares distributed
to American Capital Holdings, Inc. as partial payment of its accounts payable
were also distributed to the stockholders, prorata, of American Capital Holdings
on August 7, 2006, see note O. By definition, A Super Deal.com, Inc. is not a
wholly owned subsidiary of American Capital Holdings, Inc. in that American
Capital Holdings does not directly or indirectly own over fifty (50) percent of
the outstanding voting shares of A Super Deal.com, Inc.

                                      F-12
A SUPER DEAL.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS

NOTE O - SHAREHOLDER LOAN, RELATED COMPANY ACCOUNTS PAYABLE

The Company had a portion of its prior and current years accounts payable such
as rent, administrative costs, tax preparation, SEC filing costs, etc. paid by a
related company for the benefit of A Super Deal.com, Inc. The related company
invoiced A Super Deal.com, Inc. for the expenses it paid throughout the year on
its behalf. In the year ended May 31, 2007, A Super Deal.com, Inc. reduced a
portion of its outstanding accounts payable to related companies by $117,095 by
issuing the companies 11,709,656 shares of its common voting shares.  In the
year ended May 31, 2006, A Super Deal.com, Inc. reduced a portion of its
outstanding accounts payable to the related company by $85,302 by issuing the
company 8,530,106 shares of its common voting shares. See Note N relating to the
distribution of these shares. The Company has an outstanding balance due to
American Capital Holdings, Inc. of $5,960 and $25,782 at May 31, 2007 and 2006
respectively.


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

During the last two fiscal years, the Company has not had any changes in or
disagreements with its accountants.

ITEM 8A.  CONTROLS AND PROCEDURES

As of the end of the period covered by this report, based on an evaluation of
the Company's disclosure controls and procedures (as defined in Rules 13a-15(e)
and 15d-15(e) under the Securities Exchange Act of 1934), the Chief Executive
and Chief Financial Officer of the Company has concluded that the Company's
disclosure controls and procedures are effective at the reasonable assurance
level to ensure that information required to be disclosed by the Company in its
Exchange Act reports is recorded, processed, summarized and reported within the
applicable time periods specified by the SEC's rules and forms.

There were no changes in the Company's internal controls over financial
reporting during the year ended May 31, 2007 that have materially affected, or
are reasonably likely to materially affect, our internal control over financial
reporting.

                                     PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS AND CONTROL PERSONS

The following individuals are our executive officers and the members of our
board of directors. Each director is elected at our annual meeting of
shareholders and holds office until the next annual meeting of shareholders, or
until his or her successor is elected and qualified. Our by-laws permit the
board of directors to fill any vacancy and such director may serve until the
next annual meeting of stockholders or until his or her successor is elected and
qualified. The board of directors elects officers annually and their terms of
office are at the discretion of the board.

                                      F-13



A SUPER DEAL.COM, INC.
(A Development Stage Company)

On January 23, 2006 the Board of Directors of the Company held a board meeting
in order to remove the following persons as Directors of the Corporation:
Christopher J. Dillon and Linda A. Pellecchia.

Name                        Age                       Positions Held
______________________     _____               ______________________________

Barney A. Richmond          55                  Chairman/President/Secretary
                                                         Director

Richard C. Turner           47                  Treasurer/Director

Barney A. Richmond has been President and a Director of the Company since
February 2005. From 1985 to the present, Mr. Richmond has been an independent
advisor and investor in assisting companies, as well as individuals, regarding
public offerings, mergers, reverse mergers and a variety of corporate financing
issues. Mr. Richmond has also been an investor in numerous reorganizations and
business turnarounds, including many substantial bankruptcy reorganizations.

Mr. Richmond has been a member of the Boards of Directors of the Richmond
Company, Inc., Benny Richmond, Inc., 877 Management Corporation, King
Technologies, Inc., King Radio Corporation, United States Financial Group, Inc.,
JSV Acquisition Corporation, Chase Capital, Inc., Berkshire International, Inc.
and Dunhall Pharmaceuticals, Inc.

Richard C. Turner has been Treasurer and Director of the Company since February
2005. From September 1990, until May 2001, Mr. Turner was employed as an
accountant by Glenn G. Schanel, CPA, where he was responsible for corporate and
individual tax returns, business write-up services, and business consulting
services, including computer and database management. Prior to 1990, Mr. Turner
was Vice President of Finance at First American Bank, Lake Worth, Florida,
reporting, budgeting and cost accounting.

Our Board of Directors has determined that we have at least one financial
expert, Richard C. Turner, serving on our audit committee. Since Mr. Turner is
an officer of the Company, as well as a director, he is not considered
independent.

A Code of Ethics that applies to our chief executive and senior financial
officers, as well as a Code of Business Conduct and Ethics that applies to all
employees, have been drafted and presented to our Board of Directors for review.
Both Codes will be considered for adoption by the Board of Directors at its next
meeting.

ITEM 10.  EXECUTIVE COMPENSATION

No other executive officer currently receives compensation from the Company.


                                       23

A SUPER DEAL.COM, INC.
(A Development Stage Company)
ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

As of the date of this filing, there are a total of 25,089,265 shares of the
Company's stock outstanding, all of which are common stock. The table below
shows the number of shares of common stock held by (a) each director and
executive officer of the Company, (b) the directors and executive officers of
the Company as a group, and (c) each person known by us to be the beneficial
owner of more than 5% of the Company's outstanding stock.
                                              Number of         % of Shares
Name and Address                              Shares Owned      Outstanding
___________________                          ______________     ______________
Barney A. Richmond, Director & President (1)    4,528,339            18.0%
601 Seafarer Circle
Jupiter, FL

Richard C. Turner, Director, Treasurer   (2)
& Chief Financial Officer                         378,466             1.5%
4200 Oak Street
Palm Beach Gardens, FL

United States Financial Group, Inc.             2,090,833             8.3%
Jupiter, FL

American Capital Holdings, Inc.                 8,604,920            34.3%
Jupiter, FL

                                             ______________     ______________
All Directors & Executive Officers
     as a group (2 persons)                     4,906,805            19.5%

(1) Includes a stock dividend of 4,528,339 shares distributed on August 11, 2006
by American Capital Holdings based on Mr. Richmond being a Shareholder of Record
on May 31, 2005, August 31, 2005, November 30, 2005 and February 28, 2006.

(2) Includes a stock dividend of 131,272 shares distributed on August 11, 2006
by American Capital Holdings based on Mr. Turner being a Shareholder of Record
on May 31, 2005, August 31, 2005, November 30, 2005 and February 28, 2006.

ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTION

There have been no transactions, and there are no proposed transactions, between
the Company and any of its Directors, executive officers or beneficial owners of
five percent or more of the Company's Common Stock, or any member of their
immediate families, as to which the Director, officer, beneficial owner, or
family member had a material interest.

ITEM 13.  EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits
     Exhibit No.           Description
     -----------      ----------------------------------------------------------
     Exhibit 3.1      Articles of Incorporation of the Company filed
                      March 1, 2004 (incorporated by reference to the Company's
                      Form 10SB)
                                     24
A SUPER DEAL.COM, INC.
(A Development Stage Company)

     Exhibit 3.2      Bylaws of the Company (incorporated by reference to the
                      Company's Form 10SB)

     Exhibit 31.1     Certification required under Section 302 of the
                      Sarbanes-Oxley Act of 2002 by the CEO

     Exhibit 31.2     Certification required under Section 302 of the
                      Sarbanes-Oxley Act of 2002 by the CFO

     Exhibit 32       Section 1350 Certification

     Exhibit 99.1     July 18, 2005 letter from the Securities and Exchange
                      Commission asking A Super Deal.com to provide
                      legal analysis  for their "spin-off" share issuance. (1)

     Exhibit 99.2     August 15, 2005 legal analysis from Barney A. Richmond
                      Filed in response to the SEC July 18, 2005 letter. (1)

     Exhibit 99.3     Transcript of March 12, 2007 Confirmation Hearing of
                      debtor eCom eCom.com, Inc. (1)

     Exhibit 99.4     Order dated March 23, 2007 confirming the First Amended
                      Joint Plan of Reorganization of Debtor and American
                      Capital Holdings Inc. (2)

        (1) Incorporated by reference to Form 10-QSB for the quarter ended
            November 30, 2006. (SEC accession number 0001321507-07-000003)

        (2) Incorporated by reference to Form 10-QSB for the quarter ended
            February 28, 2007. (SEC accession number 0001321507-07-000004)

(b) Reports on Form 8-K:
      The Company filed no reports on Form 8-K during the period covered by this
      report.

This release contains certain forward-looking statements within the meaning of
the Private Securities Litigation Reform Act of 1995. Actual events or results
may differ materially from those discussed in such forward-looking statements.

ITEM 14.  PRINCIPLE ACCOUNTANT FEES AND SERVICES

Audit Fees.
The aggregate fees billed to the Company for professional services rendered for
the audit of the Company's annual financial statements, review of the Company's
quarterly financial statements, and other services normally provided in
connection with statutory and regulatory filings or engagements was $2,144 for
the fiscal year ended May 31, 2007, and $13,132 for the fiscal year ended May
31, 2006.

Other Fees.
Other fees billed to the Company by accountants for consultation services,
research and client assistance totaled $0 for the fiscal year ended May 31,
2007, and $0 for the fiscal year ended May 31, 2006.
                                     25
A SUPER DEAL.COM, INC.
(A Development Stage Company)

SIGNATURES

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

A SUPER DEAL.COM, INC.
(Registrant)

By   /s/ Barney A. Richmond
     ----------------------
     Barney A. Richmond, Chief Executive Officer
Date: August 28, 2007

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.

By   /s/ Barney A. Richmond
     ----------------------
     Barney A. Richmond, Chief Executive Officer
Date: August 28, 2007

By   /s/ Richard C. Turner
     ----------------------
     Richard C. Turner, Chief Financial Officer
Date: August 28, 2007


























                                     26
A SUPER DEAL.COM, INC.
(A Development Stage Company)

Exhibit 31.1

I, Barney A. Richmond, certify that:
(1) I have reviewed this Annual Report on Form 10-KSB of A SUPER DEAL.COM, INC.;

(2) Based on my knowledge, this report does not contain any untrue statement of
a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

(4) The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f) for the small business issuer and have:

(a) Designed such disclosure controls and procedures to ensure that material
information relating to the registrant is made known to us by others within the
company, particularly during the period in which this report is prepared;

(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the small business issuer's internal
control over financial reporting that occurred during the small business
issuer's most recent fiscal quarter (the small business issuer's fourth fiscal
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and

(5) The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and
                                   27
A SUPER DEAL.COM, INC.
(A Development Stage Company)


(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuer's internal
control over financial reporting.


Date: August 28, 2007

     /s/ Barney A. Richmond
     ______________________
     Barney A. Richmond, Chief Executive Officer


Exhibit 31.2

I, Richard C. Turner, certify that:
(1) I have reviewed this Annual Report on Form 10-KSB of A SUPER DEAL.COM, INC.;

(2) Based on my knowledge, this report does not contain any untrue statement of
a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

(4) The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f) for the small business issuer and have:

(a) Designed such disclosure controls and procedures to ensure that material
information relating to the registrant is made known to us by others within the
company, particularly during the period in which this report is prepared;

(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the small business issuer's internal
control over financial reporting that occurred during the small business
issuer's most recent fiscal quarter (the small business issuer's fourth fiscal

                                     28
A SUPER DEAL.COM, INC.
(A Development Stage Company)

quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and

(5) The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions):


(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuer's internal
control over financial reporting.

Date: August 28, 2007

     /s/ Richard C. Turner
     ______________________
     Richard C. Turner, Chief Financial Officer


Exhibit 32

In connection with the Annual Report of A SUPER DEAL.COM, INC.(the "Company") on
Form 10-KSB for the period ending May 31, 2007 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), Barney A. Richmond,
President of the Company, and Richard C. Turner, Treasurer of the Company,
certify, pursuant to 18 U.S.C 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

     (1)     the Report fully complies with the requirements of Section 13(a)
               or 15(d) of the Securities Exchange Act of 1934; and

     (2)     the information contained in the Report fairly presents, in all
               material respects, the financial condition and result of
               operations of the Company.

     /s/ Barney A. Richmond
     ______________________
     Barney A. Richmond, Chief Executive Officer
     August 28, 2007

     /s/ Richard C. Turner
     ______________________
     Richard C. Turner, Chief Financial Officer
     August 28, 2007

                                     29
A SUPER DEAL.COM, INC.
(A Development Stage Company)

[A signed original of this written statement required by Section 906 has been
provided to A SUPER DEAL.COM, INC. and will be retained by A SUPER DEAL.COM,
INC. and furnished to the Securities and Exchange Commission or its staff upon
request.]

Exhibits to Form 10-KSB will be provided to shareholders of the Registrant upon
written request addressed to A SUPER DEAL.COM, INC., 1016 Clemmons St., Suite
302, Jupiter, Florida 33477. Any exhibits furnished are subject to a reasonable
photocopying charge.

The Securities and Exchange Commission has not approved or disapproved of this
Form 10-KSB nor has it passed upon its accuracy or adequacy.








































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