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

                           FORM 10-KSB

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

For the fiscal year ended December 31, 2000

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

For the transition period from ______________ to ______________

Commission file number   ______________________________________

                 Joshua Tree Construction, Inc.
         (Formerly Known As Joshua Tree Finishers, Inc.)
         (Name of Small Business Issuer in its charter)

Nevada
(State or other jurisdiction of incorporation or organization)

88-0432004
(I.R.S. Employer Identification Number)

7564 Ortega Spring Avenue, Las Vegas, Nevada       89128
(Address of principal executive offices)         (Zip code)

Issuer's telephone number:    (702) 242-1254

Securities registered under section 12(b) of the Exchange Act:

                      None - Not Applicable

Securities registered under section 12(g) of the Act:

Common  Stock,  $0.001  par  value per share,  20,000,000  shares
authorized,  3,097,300 issued and outstanding  as  of  April  12,
2001.

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

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

State issuer's revenues for its most recent fiscal year.  $33,869

State  the  aggregate market value of the voting  and  non-voting
common equity held by non-affiliates computed by reference to the
price at which the common equity was sold, or the average bid and
asked  price of such common equity, as of a specified date within
the  past 60 days. (See definition of affiliate in Rule 12b-2  of
the Exchange Act.)

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FORWARD LOOKING STATEMENTS

This Report contains forward-looking statements.  Forward-looking
statements  include  those  that make explicit  use  of  forward-
looking  terminology  such as "outlook,"  "believes,"  "expects,"
"appears,"  "may,"  "will,"  "should,"  "anticipates,"   or   the
negative thereof.  Other comparable terminology or discussions of
strategy also identify forward-looking statements.

The  forward-looking statements reflect the Registrant's  beliefs
about  future  events and are subject to known and unknown  risks
and  uncertainties.  Among sources of risks and uncertainties are
economic, competitive, regulatory, and general business  factors.
Known risk factors include, without limitation:

1.      The  availability of sufficient funding to  pursue  the
Registrant's business plan.

2.     The Registrant's ability to attract and integrate key
personnel.

3.     The Registrant's ability to generate customer interest
and demand for its services.

4.     Weather conditions.

5.     Labor costs.

6.     Materials costs.

7.     Seasonality.

8.     The effect of regional economic conditions on the
construction industry.

9.     The intensity of competition and pricing pressures.

10.    General economic conditions.

Due   to  these  risks  and  uncertainties,  actual  results   of
operations  and financial condition of the Registrant may  differ
materially from those expressed or implied in the forward-looking
statements.   Therefore, all forward-looking statements  made  in
connection with this Form 10-SB are expressly qualified in  their
entirety by these cautionary statements.  You should not rely  on
these   forward-looking  statements  due   to   the   uncertainty
surrounding such statements.

                        CORPORATE COUNSEL

The  Registrant  has  retained  Harold  P.  Gewerter,  Esq.  (101
Convention Center Drive, Suite 1225 Las Vegas, Nevada  89109)  as
the  Corporate Counsel to review and assist with the  preparation
of  this Report.  The responsibility of the Corporate Counsel  is
to  ensure  that this Report complies in form with all applicable
rules and regulations.  The Corporate Counsel, however, does  not
pass  on  the  accuracy or completeness of  disclosures  in  this
Report, which remain a responsibility of the Registrant.

-2-

                        TABLE OF CONTENTS

Part I                                                             4

 Item 1.                                  Description of Business  4

 Item 2.                                  Description of Property  9

 Item 3.                                        Legal Proceedings  9

 Item 4.      Submission of Matters to a Vote of Security Holders  9

Part II                                                            10

 Item 5. Market for Common Equity and Related Stockholder Matters  10

 Item 6.                     Management's Discussion and Analysis  11

 Item 7.                                     Financial Statements  13

 Item 8.            Changes in and Disagreements with Accountants  25

Part III                                                           26

 Item 9.                 Directors, Executive Officers, Promoters
                                              and Control Persons  26

 Item 10.                                  Executive Compensation  28

 Item 11.                           Security Ownership of Certain
                                 Beneficial Owners and Management  29

 Item 12.          Certain Relationships and Related Transactions  29

 Item 13.                        Exhibits and Reports on Form 8-K  31

SIGNATURES                                                         34

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Part I

Item 1.      Description of Business

A.     Business Development and Summary

The  Registrant  was originally formed as Joshua Tree  Finishers,
Inc.,  a Nevada corporation, on July 23, 1999.  On July 21, 2000,
the Registrant changed its name to Joshua Tree Construction, Inc.
("Joshua  Tree"  or  the "Company").  The Company's  Articles  of
Incorporation  authorized  it  to  issue  up  to  twenty  million
(20,000,000) shares of common stock at a par value of $0.001  per
share and five million (5,000,000) shares of preferred stock at a
par value of $0.001 per share.

The Company's capitalization history is as follows:

1.     On July 26, 1999, two founding shareholders purchased
2,000,000 shares of the authorized common stock at par value for
cash, or $2,000.00.  This original stock offering was made
according to Section 4(2) of the Securities Act of 1933, as
amended.

2.     In February of 2000, the Company completed an offering of
997,300 shares of its common stock to approximately 54
unaffiliated shareholders at a price of $0.05 per share for gross
total receipts of $49,865.00.  This offering was made in reliance
upon an exemption from the registration provisions of the
Securities Act of 1933, as amended, in accordance with Regulation
D, Rule 504 of the Act.

3.     During July 2000, the Company entered into an management
agreement with Boyd Bulloch, a shareholder and director, whereby
the Company issued 100,000 shares of its $0.001 par value common
stock valued at $5,000.  Of the total, $100 is considered common
stock and $4,900 is considered additional paid-in capital.  The
$5,000 has been appropriately expensed as consulting fees.

As  of  the date of this filing, the Company has 3,097,300 shares
of   its  $0.001  par  value  common  voting  stock  issued   and
outstanding  held  by  approximately 57 shareholders  of  record.
However, the Company may need to raise additional capital  via  a
public  or  private  offering  if the  capital  requirements  are
greater  than  the  Company's financial resources.   The  Company
currently  has  no arrangements or commitments for  accounts  and
accounts receivable financing.  The Company cannot guarantee that
it can obtain such financing on reasonable terms.

Joshua  Tree  operates in the building construction and  building
contractor  industry.  The Company provides professional  general
contractor  services and cost-effective finishing  and  build-out
work for small to medium-size companies as well as commercial and
residential property owners.

The  Company's goal is to establish a competitive position  as  a
provider  of  contracting services for interior finish  work  and
build-out  construction  activities.   The  Company  intends   to
achieve this goal by:

1.     realizing operational efficiencies;

2.     growing the business internally and externally; and

3.     pursuing strategic alliances.

-4-

Joshua  Tree  is a small company with limited operating  history.
Its  prospects  must  be  considered in light  of  the  problems,
expenses,  difficulties,  complications,  and  delays  frequently
encountered  in  connection  with the development,  introduction,
marketing   and   distribution  of  services  in  a   competitive
environment.

B.     Business of Issuer

(1)    Principal Products and Services and Principal Markets

Joshua  Tree is a construction finish work and build-out company.
The  Company  offers  a  variety of  finish  work  and  build-out
contracting services including installation and design, for  both
new  and  renovation projects in the commercial, industrial,  and
residential markets in Southern Nevada.

The Company offers the following services:
1.     inside   build-outs  and  finish  work  in  commercial buildings;

2.     residential room additions, build-outs, and finish work;

3.     patios and patio covers construction;

4.     build-outs and finish work for apartment and multi-
dwelling residential properties; and

5.     fiberglass reinforced paneling.

There are typically two stages in the process of building houses,
commercial projects, apartment complexes, or office buildings:

1.     rough out and;

2.     finish out.

Rough  out  involves all activities pertaining to developing  the
structural  aspects of a building.  This includes  leveling  land
for   suitable  construction,  laying  foundations,  and  framing
structures.   Finish out construction prepares  a  structure  for
general  use, once the framework is in place.  There are  various
specialties  in  the  field of finish  out  activities,  such  as
electrical  finishing,  dry-walling, and flooring.   The  Company
seeks contracts for interior finish out construction activities.

The  Company  seeks  to provide its services  to  (a)  businesses
constructing new buildings and/or moving into new offices and (b)
managers  or  contractors seeking to remodel existing structures.
Whereas  rough  out  construction  is  most  often  used  in  the
construction  of  new buildings, finish out construction  can  be
performed  on  any  existing structure.   The  Company  does  not
believe  that it will be as subjected to the cyclical  nature  of
constructing new buildings as pure rough out concerns because  it
will offer its services to existing structures as well.  However,
of this, the Company cannot be certain, and its business is still
subject to seasonal and economic factors and uncertainty.

The  Company  competes  in  a rapidly  growing  market  with  low
barriers  to  entry and a large number of competitors.   However,
the  Company believes that it can succeed in its market niche for
the following reasons:

1.      The  Company  believes  it  can  meet  its  clients'
expectations for skilled, knowledgeable workers and quality
service at a low price.

-5-

2.     For commercial, residential, and industrial developers
and property owners the cost of outsourcing build-outs and finish
work is less than the cost of adding permanent positions to
perform such tasks.

The   Company  is  currently  marketing  its  services  to  local
construction  companies  and  contractors  that  manufacture   or
remodel  homes, apartments, office buildings, and retail  stores.
Other  target groups for the Company's marketing efforts  include
builder architects, developers, real estate and licensing agents,
construction specialists, and mortgage lenders.

To  date,  Joshua  Tree has completed one and  commenced  another
tenant improvement project and engaged in competitive bidding  on
approximately 2-3 other projects.  The Company is currently using
a  Class  B2  General  Contractor's License (General  Building  -
Residential  and  Small  Commercial)  of  one  of  its  directors
(License  #36579).   On  March  6,  2001,  the  Company  received
contingent  approval  for a State of Nevada contractor's  license
classification B-2 for residential and small commercial projects.
It  is  management's plan to complete the items requested by  the
State  of Nevada Contractor's Board and be approved by April  30,
2001.

The  Company owns a variety of tools for general use on projects,
for   which  it  expects  to  be  contracted.   Additional  heavy
equipment that the Company does not own will be leased or  rented
on  a  per project basis.  The inventory and materials - such  as
lumber, ceramic tile, and fixtures - will be purchased on  a  per
project basis because required quantities vary for each project.

(2)    Distribution Methods of the Products or Services

The   Company  has  not  yet  fully  implemented  its   marketing
objectives, but it expects to do so in the next approximately six
(6)  months.   These objectives focus on marketing the  Company's
finishing  work  and  build-out  contracting  services   in   the
construction  industry.  The Company intends to  accomplish  this
through the following:

Generating awareness of the Company's services

The  Company  believes that wide awareness  of  its  services  is
important  in establishing and expanding its customer base.   The
market  for finish-out construction services is competitive.   To
establish the Company's name in the industry, it must obtain  and
complete   projects,  thereby  establishing  relationships   with
contractors  and  construction companies.  The  Company  believes
these  relationships will generate word of mouth advertising  and
interest  in  its  services.   The  Company  will  actively   and
aggressively pursue opportunities for contracts as they arise.

The  Company has prepared several marketing memoranda,  which  it
distributes  to  target marketing audiences, such as  architects,
real estate developers, and mortgage lenders.  In the future, the
Company may launch an advertising campaign in traditional  media,
such as newspapers and trade magazines.

Ensuring the highest quality workmanship

The  Company believes that customer satisfaction and loyalty will
be  heavily  influenced  by the customer's  experience  with  the
Company's  services  and  workmanship.  Joshua  Tree  intends  to
enhance  its appeal to clients and contractors by attracting  and
retaining  skilled  and  experienced  employees.   Moreover,  the
Company will sponsor the enrollment of its employees in workshops
offered  by  larger  construction or repair  organizations.   The
Company believes that, at present, it competes favorably in  this
category.

-6-

Pursuing strategic alliances

Joshua  Tree  will  pursue strategic alliances  with  established
companies.   The Company believes that such alliances may  result
in  synergistic  opportunities, allowing it  to  gain  additional
insight  and  expertise.  This, in turn, may increase penetration
in  new  markets  and  improve  the Company's  growth  prospects.
However,   the  Company  so  far  has  not  signed  any  specific
agreements  and  cannot  guarantee that any  agreements  will  be
effected.

The  Company  may  spread  financial  and  operational  risk   by
participating in construction joint ventures for the  purpose  of
bidding  and,  if  awarded, performing on projects.   Such  joint
ventures  are  typically  based  on  a  standard  joint   venture
agreement  whereby  each  of the joint  venture  participants  is
committed  to  supply a predetermined percentage of  capital,  as
required,  and  to share in the same predetermined percentage  of
income  or  loss  of  the project on a joint and  several  basis.
Although  joint  ventures tend to spread the risk  of  loss,  the
Company's initial obligations to the venture may increase if  one
of  the  other  participants is financially unable  to  bear  its
portion of costs and expenses.

(3)    Status of any announced new product or service

The  Company has recently established a wholly owned subsidiary,
Joshua  Tree Finishers, LLC, which management intends  to  equip
with  a  class C-3 contractors license.  Management  intends  to
apply  for and receive the C-3 license, which will enable Joshua
Tree   Finishers,   LLC   to  perform  maintenance,   carpentry,
countertop,  and  cabinet  work for build-out  and  finish  work
construction projects.

(4)    Industry background

The construction business is highly competitive.  Competition  is
based  primarily  on  price, reputation for  on-time  completion,
quality,  reliability, and financial strength of the  contractor.
The  Company faces competition from large general contractors and
from  smaller  local contractors, some of which may have  greater
financial  resources.   However, the Company  believes  that  its
technical, managerial, and financial resources are sufficient  to
establish   a   positive  reputation  and  a  strong  competitive
position.

The  building  markets  in  which the  Company  participates  are
dependent  on  economic  and  demographic  trends,  as  well   as
governmental  policy  decisions  as  they  impact  the   specific
geographic markets.

Progress  on projects in certain areas may be delayed by  weather
conditions depending on the type of project, stage of completion,
and  severity  of the weather.  Such delays, if they  occur,  may
result in more volatile operating results.

In  the  normal course of business, the Company will periodically
evaluate its current markets in order to identify (a) any growing
markets  where the Company may successfully compete and  (b)  any
markets,  which  are  no  longer economically  attractive.   This
periodic  review will determine the Company's decisions to  enter
or exit certain markets.

-7-

(5)    Raw Materials

Construction and other materials used in the Company's activities
are  available  locally from multiple sources and  have  been  in
adequate  supply  during  recent years.   The  Company  does  not
anticipate  any  significant impact from  material  and/or  labor
shortages  or  price increases.  While the Company's construction
business  may experience some adverse consequences if  materials,
labor  or equipment become in short supply or significantly  more
expensive,  provisions in certain types of contracts often  shift
all or a major portion of any adverse impact to the customer.  On
fixed-price  contracts,  the Company  will  attempt  to  insulate
itself from the unfavorable effects of inflation by incorporating
escalating wage and price clauses into its construction bids.

(6)    Customers

In  2000,  the Company derived approximately 100% of its revenues
from  one customer, NevWest Securities Corporation.  In addition,
the  Company  generated revenue 100% from tenant improvements  in
Southern Nevada.

Presently,  the Company is working on a single tenant-improvement
project  and is preparing competitive bids for approximately  2-3
projects.  Thus, the Company has yet to establish a wide customer
base, which it hopes to accomplish in the next approximately  six
(6)  to  twelve (12) months.  The Company seeks to provide finish
work  and build-out services to a diverse customer base, with  no
single  customer  accounting  for a significant  portion  of  the
revenue.   As  a  result  of  emphasis  on  quality  and   worker
reliability,   the   Company  expects  to   maintain   successful
relationships  with  its  customers.   The  Company  expects  its
customers to include:

1.     General contractors;

2.     Construction control companies;

3.     Independent sales representatives;

4.     Real-estate and leasing representatives

5.     Developers;

6.     Architects;

7.     Owners, managers, or lessees of retail establishments,
office buildings, apartments, condominiums, theaters, and
restaurants;

8.     Hotels and casinos;

9.     Manufacturing and processing facilities; and

10.    Government entities.

11.    Small to medium-size companies moving into new offices,

(7)    Regulation

The   Company  is  subject  to  a  variety  of  state  and  local
governmental  licensing  requirements  relating  to  construction
activities.   As  such, members of the board  of  directors  have
obtained  their general contractors license (B1) and are  in  the
process  of  obtaining  their carpentry, maintenance,  and  minor
repairs   license  (C-3).   Prior  to  commencing   work   on   a
construction  project, builders and contractors are  required  to
obtain  building  permits and, in some jurisdictions,  state  and
local  authorities  require builders and  contractors  to  obtain
demonstrating  knowledge  of  construction,  building,  fire  and
safety  codes.   In  order to complete a  project  and  obtain  a
certificate  of occupancy, builders and contractors are  required
to obtain the approval of local authorities confirming compliance
with these requirements.

-8-

(8)    Effect of existing or probable government regulations

Regulations   governing   the  construction   industry   have   a
significant  impact  on  the Company's operations.   The  Company
already  has  a variety of state and local licenses  required  to
perform  the  majority  of  its  tasks.   However,  there  is  no
guarantee  that  a  federal  or state  agency  will  not  propose
legislation  adversely affecting the Company's business  or  that
the  licenses  the Company believes it has appropriately  secured
for  its  business  activities are in fact the appropriate  ones.
The  Company's  inability to secure any and all  appropriate  and
necessary licenses could have a materially adverse regulatory and
financial effect on the Company.

(9)    Employees

The Company presently has two (2) full-time and one (1) part-time
employees.   The  Company also utilizes a variety of  independent
licenses   contractors,  licensed  sub-contractors,   and   other
licensed professionals.

The  Company's  employees  are not represented  by  a  collective
bargaining  agreement.  The Company has an  employment  agreement
with one of its full-time employees, Glenn Cole, II.  The Company
believes  that its relations with its employees are good.   While
the  Company  does  not have a stock option or  employee  benefit
plan,  it intends to develop such programs once the stability  of
revenues and cash flow allow it to maintain such a program.

Item 2.      Description of Property

The  Company's  headquarters are located at  7564  Ortega  Spring
Avenue, Las Vegas, Nevada 89128.  The office space is provided by
the  officers  and  directors at no cost indefinitely  on  an  as
needed  basis.  This space consists of approximately  250  square
feet  and  contains  a desk, a computer, and  a  telephone.   The
Company uses this space primarily to make or receive phone  calls
and manage operations.

The  Company  believes  that  the  space  it  currently  uses  is
sufficient  to meet its operating requirements.  However,  should
such  a need arise, the Company believes it can secure additional
office and storage space at reasonable prices.  Currently,  there
are  no  proposed  programs for the renovation,  improvement,  or
development of the property used by the Company.

Item 3.      Legal Proceedings

Currently,  the Company is not involved in any legal  proceedings
nor does it have any knowledge of any threatened litigation.

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

None.

-9-

                             Part II

Item 5.      Market for Common Equity and Related Stockholder
             Matters

A.     Holders

As  of the date of this Report, the Company has approximately  57
shareholders of record.

B.     Reports to Shareholders

The  Company  intends  to  furnish its shareholders  with  annual
reports   containing  audited  financial  statements  and   other
periodic reports as it may determine to be appropriate or as  may
be required by law.

C.     Transfer Agent and Registrar

The  Transfer  Agent  for the Company's common  voting  stock  is
Shelley  Godfrey, Pacific Stock Transfer Company, 5844 S.  Pecos,
Suite D, Las Vegas, Nevada 89120, (702)-361-3033.

D.     Penny-Stock Limitations

The  Securities Enforcement and Penny Stock Reform  Act  of  1990
requires additional disclosure in connection with trades  in  any
stock  defined as a "penny stock."  The Securities  and  Exchange
Commission  (the  "Commission")  has  adopted  regulations   that
generally define a penny stock to be any equity security that has
a  market price of less than $5.00 per share, subject to  certain
exceptions.   Such exceptions include any equity security  listed
on  Nasdaq and any equity security issued by an issuer that  has:
(i)  net  tangible assets of at least $2,000,000 if such  issuers
has  been in continuous operation for more than three years, (ii)
net  tangible  assets of at least $5,000,000 if such  issuer  has
been  in continuous operation for less than three years, or (iii)
average annual revenue of at least $6,000,000 if such issuer  has
been in continuous operation for less than three years.

Unless  exempt,  for any transaction in a penny  stock,  the  new
rules  require  delivery, prior to any  transaction  in  a  penny
stock,  of  a  disclosure  schedule prepared  by  the  Commission
explaining  important concepts involving the penny stock  market,
the  nature  of  such  market, terms used  in  such  market,  the
broker/dealer's  duties to the customer,  a  toll-free  telephone
number  for  inquiries  about  the  broker/dealer's  disciplinary
history, and the customer's rights and remedies in case of  fraud
or  abuse  in  the sale.  Disclosure also has to  be  made  about
commissions payable to both the broker/dealer and the  registered
representative   and  current  quotations  of   the   securities.
Finally, monthly statements must be sent disclosing recent  price
information  for  the  penny  stock  held  in  the  account   and
information  on  the limited market in penny stocks.   Non-Nasdaq
stocks would not be covered by the definition of penny stock  for
(i) issuers who have $2,000,000 in tangible assets ($5,000,000 if
the issuer has not been in continuous operation for three years);
(ii)  transaction  in  which  the customer  is  an  institutional
accredited  investor;  and  (iii)  transactions  that   are   not
recommended by the broker/dealer.

-10-

Because  the Company's common stock will likely fall  inside  the
scope  of  the definition of a penny stock, the market  liquidity
for  the Company's securities could be severely affected.   As  a
result,  the regulations on penny stocks could limit the  ability
of  broker/dealers to trade the Company's securities and thus the
ability  of  purchasers to sell the Company's securities  in  the
secondary market.

Item 6.      Management's Discussion and Analysis

A.     Management's Discussion and Analysis

This   section  should  be  read  in  conjunction  with  audited
financial statements included as part of this Report.

Joshua Tree was organized on July 23, 1999 under the name Joshua
Tree  Finishers,  Inc.  and changed  its  name  to  Joshua  Tree
Construction on July 21, 2000.  To date, the Company has:

1.     organized operations,

2.     capitalized itself through equity offerings,

3.     recruited and retained a management team and board of
directors,

4.     developed a business plan and commenced initial
operations

5.     acquired a variety of tools to use as needed, and

6.     applied for a general contractor's license.

In  the  initial  approximately 17-month operating  period  ended
December  31,  2000, the Company generated $35,469  in  revenues.
The   Company's  cumulative  net  losses  from  July   23,   1999
(inception) to December 31, 2000 were approximately $30,592.  The
losses resulted from high start-up costs.

In  the  year  ended  December 31, 2000,  the  Company  generated
$33,869 in revenues compared to $1,600 in the year ended December
31, 1999.  Virtually all of the revenues in 2000 resulted from  a
single  customer/project.  The costs of goods sold in  2000  were
$29,412  as  compared to $420 in 1999.  The  2,017%  increase  in
revenues  and  the  6,903% increase in costs is attributable  the
commencement  of  operations  and  the  completion  of  a  tenant
improvement project.  Gross profits in 2000 were $4,457  compared
to $1,180 in 1999 - a 278% increase.

The  Company's  general administrative expenses were  $34,222  in
2000  and  $2,007 in 1999 - a 1,605% increase.  The  increase  is
attributable to the commencement of payments of salaries and  the
accrual of depreciation expenses.

The  Company's net loss was $29,765 in 2000 compared to  $827  in
1999.   The  Company's losses are attributable  to  the  start-up
nature  of its business characterized by a high overhead relative
to  a  limited  revenue base.  The Company's loss per  share  was
$0.01 in 2000 compared to $0.00 in 1999.

The  Company's  liquidity improved in 2000.  The Company  started
the  year with $1,173 in cash and no liabilities.  At the end  of
2000, the Company's current assets were $15,312, of which $15,099
was  cash.  The primary source of liquidity in 2000 was  issuance
of  capital stock for cash.  However, the Company's revenues were
a   significant  contributing  factor.   The  Company's   current
liabilities at the end of 2000 were $7,096.

-11-

During  2000,  the  Company's net use of cash in  operations  was
$12,958.

During  2000, the Company acquired equipment with net book  value
of  $16,257.   The  equipment  includes  construction  equipment,
office equipment, and a vehicle with total value of $19,381.  The
accumulated depreciation for 2000 was $3,124.

At  the end of 2000, the Company had total assets of $31,569  and
net tangible book value of $24,473.

On March 6, 2001, the Company received contingent approval for  a
State  of  Nevada  contractor's license  classification  B-2  for
residential  and  small commercial projects.  It is  management's
plan  to  complete  the items requested by the  State  of  Nevada
Contractor's Board and be approved by April 30, 2001.

On March 20, 2001, the Company received short-term financing from
an  individual  in the amount of $50,000.  During  the  six-month
term  of  the  note the annualized percentage rate is  15%.   The
Company will pay interest payments on a monthly basis and at  the
end  of the term the final interest payment and the principal  is
due.  In addition, the individual shall receive 25,000 shares  of
$0.001  par  value common stock as an enticement within  30  days
from the execution of the note.

The  Company designates the following as its priorities  for  the
next six (6) to twelve (12) months:

1.     securing contracts for finishing and general contractor
services;

2.     expanding the inventory of tools that may be required to
provide additional services; and

3.     developing an advertising and marketing campaign.

Sales  growth  in  the  next six (6) to  twelve  (12)  months  is
important  for  the Company's plan of operations.   However,  the
Company  cannot guarantee that it will generate such growth.   If
the Company does not generate sufficient cash flow to support its
operations  in the next twelve (12) to eighteen (18)  months,  it
may  require further funding in the form of equity financing  via
issuance of restricted common stock.

The  Company  already  has an inventory of tools  that  it  deems
sufficient for the next six (6) to twelve (12) months.  Thus, the
Company  does  not anticipate a need for funding  for  new  tools
during this period.

The  Company  plans to market its services to local  construction
companies  and  contractors that manufacture  or  remodel  homes,
apartments,  office buildings, and retail stores.   Other  target
groups  for  the  Company's  marketing  efforts  include  builder
architects,   developers,  real  estate  and  licensing   agents,
construction specialists, and mortgage lenders.

To  date, Joshua Tree has commenced a tenant improvement  project
and  engaged  in competitive bidding on approximately  2-3  other
projects.   The  Company is currently using a  Class  B2  General
Contractor's  License (General Building - Residential  and  Small
Commercial)  of one of its directors (License #36579).   However,
Joshua   Tree   is  awaiting  assignment  of  its   own   General
Contractor's License number.

-12-

The  Company may experience significant fluctuations in operating
results  in future periods due to a variety of factors, including
the  following risks that are discussed at more length  elsewhere
in this Form 10-SB:

1.     The Company has a limited operating history, on which to
base estimates of future results.

2.     The Company may need to obtain additional financing in
order to carry out its business plan.

3.     The Company's market has low barriers to entry.

4.     The Company's competitors have established operations.

5.     The Company may experience difficulty in managing growth.

-13-

Item 7.      Financial Statements

The following documents are filed as part of this report:

*      Report of Leland L. Williams, CPA

*       Balance  Sheet as of December 31, 2000 and  December  31, 1999

*       Statement of Operations for the years ended December  31, 2000
        and December 31, 1999

*       Statement  of  Stockholder's Equity for the  years  ended
        December 31, 2000 and December 31, 1999

*       Statement of Cash Flows for the years ended December  31, 2000
        and December 31, 1999

*       Notes to Financial Statements

-14-

4535 W. Sahara Blvd. #111   Leland L. Williams, CPA   Phone (702) 313-2289
Las Vegas, NV 89102            Serving Clients in       Fax (702) 313-2290
                                  the Western
                           United States since 1982




           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]

                  Audited Financial Statements

                        December 31, 2000
                               and
                        December 31, 1999
           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]

                        Table of Contents

                   December 31, 2000 and 1999

                                                            Page

Independent Auditor's Report                                  1

Consolidated Balance Sheet                                    2

Consolidated Statement of Operations                          3

Consolidated Statement of Changes in Stockholders' Equity     4

Consolidated Statement of Cash Flows                          5

Footnotes                                                     6


4535 W. Sahara Blvd. #111   Leland L. Williams, CPA   Phone (702) 313-2289
Las Vegas, NV 89102            Serving Clients in       Fax (702) 313-2290
                                  the Western
                           United States since 1982


-15-F0-

INDEPENDENT AUDITOR'S REPORT


Board of Directors
Joshua Tree Construction, Inc. & Subsidiary
[Formerly Joshua Tree Finishers, Inc.]
Las Vegas, Nevada

We  have  audited the accompanying consolidated balance sheet  of
Joshua  Tree Construction, Inc. and its subsidiary as of December
31,  2000  and  1999, and the related consolidated statements  of
operations,  stockholders' equity and cash flows for the  periods
ended  December 31, 2000 and 1999.  These consolidated  financial
statements  are  the responsibility of the Company's  management.
Our responsibility is to express an opinion on these consolidated
financial statements based on our audit.

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

In our opinion, the consolidated financial statements referred to
above  present  fairly, in all material respects,  the  financial
position of Joshua Tree Construction, Inc. and its subsidiary  as
of  December 31, 2000 and 1999, and the results of its operations
and  cash flows for the periods ended December 31, 2000 and 1999,
in conformity with generally accepted accounting principles.

The  accompanying  consolidated financial  statements  have  been
prepared  assuming the Company will continue as a going  concern.
As  discussed in Note 8 of the consolidated financial statements,
the  Company has had limited operations.  This raises substantial
doubt   about  its  ability  to  continue  as  a  going  concern.
Management's plan in regard to these matters is also discussed in
Note  8.   The  consolidated financial statements do not  include
adjustments   that  might  result  from  the  outcome   of   this
uncertainty.


/s/ Leland L. Williams, CPA

March 28, 2001

-16-F1-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                          Balance Sheet

                                        December  December
                                        31, 2000  31, 1999
Assets

Current assets:
Cash                                     $15,099     $1,173
Prepaid expenses                             213          -
Costs and estimated earnings in excess         -          -
of billings
Total current assets                      15,312      1,173

Property, plant and equipment, net        16,257          -

Total Assets                             $31,569     $1,173

Liabilities and Stockholders' Equity

Current liabilities:
Accounts Payable                           1,143          -
Billings in excess of costs and            5,953          -
estimated earnings
Total current liabilities                  7,096          -

Total liabilities                          7,096          -

Stockholders' Equity:
Preferred stock, $0.001 par value,             -          -
5,000,000 shares authorized, no shares
issued or outstanding as of 12/31/00
and 12/31/99
Common stock, $0.001 par value,            3,097      2,000
20,000,000 shares authorized,
3,097,300 and 2,000,000 shares issued
and outstanding as of 12/31/00 and
12/31/99, respectively
Additional paid-in capital                51,968          -
(Deficit)/Retained earnings             (30,592)      (827)
Total stockholders' equity (deficit)      24,473      1,173

Total Liabilities and Stockholders'      $31,569     $1,173
Equity

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

-17-F2-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                     Statement of Operations

                       For the years ended
                           December 31,
                         2000        1999

Revenue                  $33,869     $1,600
Cost of goods sold        29,412        420

Gross profit               4,457      1,180

Expenses:
Depreciation expense       3,124          -
General administrative    31,098      2,007
expenses
Total expenses            34,222      2,007


Net income or (loss)   $(29,765)     $(827)

Weighted average       2,954,633   2,000,000
number of common
shares outstanding

Net income (loss) per    $(0.01)    $(0.00)
share

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

-18-F3-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
          Statement of Changes in Stockholders' Equity

                      Common Stock  Additional Deficit      Total
                                    Paid-in    Accumulated  Stockholders'
                                    Capital    During       Equity
                                               the
                                               Development
                     Shares   Amount           Stage

August 1999
Founders shares   2,000,000   $2,000       $-         $-     $2,000


Net loss
July 23, 1999                                      (827)      (827)
(inception) to
December 31, 1999

Balance, December  2,000,000   2,000        -      (827)      1,173
31, 1999

February 2000
Issued for cash      961,300     961   45,304                46,265
pursuant to 504
offering

February 2000
Issued for services   36,000      36    1,764                 1,800
pursuant to 504
offering

July 2000
Issued for services  100,000     100    4,900                 5,000

Net loss for the                                (29,765)   (29,765)
year ended December
31, 2000

Balance, December  3,097,300  $3,097  $51,968  $(30,592)    $24,473
31, 2000

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

-19-F4-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                     Statement of Cash Flows

                                    For the years ended
                                    December    December
                                    31, 2000    31, 1999

Cash flows from operating activities

Net (loss) income                   $(29,765)     $(827)


Adjustments to reconcile net income
to net cash used
by operating activities:
Stock issued for services               6,800          -
Depreciation expense                    3,124          -
Prepaid expenses                        (213)          -
Accounts payable                        1,143          -
Billings in excess of costs and         5,953          -
estimated earnings
Net cash used by operating           (12,958)      (827)
activities

Cash flows from investing
activities
Purchase of fixed assets             (19,381)          -

Net cash used by investing           (19,381)          -
activities

Cash flows from financing
activities
Common stock                           46,265      2,000
Net cash provided by financing         46,265      2,000
activities

Net (decrease) increase in cash        13,926      1,173
Cash - beginning                        1,173          -
Cash - ending                         $15,099     $1,173

Supplemental disclosures:
Interest paid                              $-         $-
Income taxes paid                          $-         $-

Non-cash transactions:
Stock issued for services              $6,800         $-
Number of shares issued for           136,000          -
services

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

-20-F5-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                            Footnotes

Note 1 - History and organization of the company

The  Company  was organized on July 23, 1999 (Date of  Inception)
under  the laws of the State of Nevada, as Joshua Tree Finishers,
Inc.   The  Company is authorized to issue 20,000,000  shares  of
$0.001 par value common stock and 5,000,000 shares of $0.001  par
value preferred stock.

On  July 21, 2000, the Company changed its name from Joshua  Tree
Finishers, Inc. to Joshua Tree Construction, Inc.

On  September 12, 2000, the Company organized under the  laws  of
the  State of Nevada its only wholly-owned subsidiary whose  name
is Joshua Tree Finishers, LLC.

The  Company  is  in the process of obtaining a class  B  general
contractor's  license in the State of Nevada and will  specialize
in  small general construction projects, tenant improvements, and
construction finish work.

Note 2 - Accounting policies and procedures

Accounting  policies  and  procedures have  not  been  determined
except as follows:

Accounting method

The Company reports income and expenses on the accrual method.

Principles of Consolidation

The consolidated financial statements include the accounts of the
Company  and its wholly owned subsidiary, Joshua Tree  Finishers,
LLC.   All  significant inter-company accounts  and  transactions
have been eliminated in consolidation.

Revenue Recognition

Revenues  from  construction  contracts  are  recognized  on  the
percentage-of-completion method, measured by  the  percentage  of
total direct job costs incurred to date to estimated total direct
job  costs  for  each  contract.  This  method  is  used  because
management  considers expended direct job costs to  be  the  best
available measure of progress on contracts.

Contract  costs  include  all direct  material,  labor  and  sub-
contract  costs  and  those indirect costs  related  to  contract
performance, such as indirect labor, supplies, tools  and  repair
costs.   General and administrative costs are charged to  expense
as  incurred.   Provisions for estimated  losses  on  uncompleted
contracts  are  made  in  the period in  which  such  losses  are
undetermined.   Changes in job performance, job  conditions,  and
estimated  profitability, including those arising  from  contract
penalty provisions and final contract settlements, may result  in
revisions to costs and income and are recognized in the period in
which the revisions are determined.

Receivables  and payables related to construction  contracts  are
generally expected to be paid in less than one year.

Estimates

The  preparation  of  financial  statements  in  conformity  with
generally  accepted accounting principles requires management  to
make  estimates and assumptions that affect the reported  amounts
of assets and liabilities and disclosure of contingent assets and
liabilities  at  the  date of the financial  statements  and  the
reported  amounts  of revenue and expenses during  the  reporting
period.  Actual results could differ from those estimates.

Cash and cash equivalents

The  Company  maintains a cash balance in a  non-interest-bearing
account  that currently does not exceed federally insured limits.
For  the  purpose  of the statements of cash  flows,  all  highly
liquid  investments with an original maturity of three months  or
less  are considered to be cash equivalents.  There are  no  cash
equivalents as of December 31, 2000.

-21-F6-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                            Footnotes

Property, plant and equipment

Depreciation  of  property,  plant  and  equipment  is   provided
principally on the straight-line method based upon the  following
useful lives:

               Construction equipment  5 years
               Computer equipment      5 years
               Vehicle                 5 years


Reporting on the costs of start-up activities

Statement of Position 98-5 (SOP 98-5), "Reporting on the Costs of
Start-Up  Activities," which provides guidance on  the  financial
reporting  of  start-up costs and organizational costs,  requires
most costs of start-up activities and organizational costs to  be
expensed  as  incurred.  SOP 98-5 is effective for  fiscal  years
beginning after December 15, 1998.  With the adoption of SOP  98-
5,  there has been little or no effect on the Company's financial
statements.

Loss per share

Net  loss  per share is provided in accordance with Statement  of
Financial Accounting Standards No. 128 (SFAS #128) "Earnings  Per
Share".   Basic  loss  per share is computed by  dividing  losses
available  to common stockholders by the weighted average  number
of  common shares outstanding during the period.  As of  December
31,  2000,  the Company had no dilutive common stock equivalents,
such as stock options or warrants.

Dividends

The  Company has not yet adopted any policy regarding payment  of
dividends.   No  dividends  have  been  paid  or  declared  since
inception.

Year end

The Company has adopted December 31 as its fiscal year end.

Note 3 - Construction-In-Progress

Costs  and estimated earnings in excess of billings  $       -
on uncompleted contracts
Billings  in excess of costs and estimated earnings      5,953
on uncompleted contracts                             =========
                                                     $   5,953


Note 4 - Property, plant and equipment

The  Company acquired the following equipment during  the  period
ended December 31, 2000:

       Construction Equipment   $   4,320
       Office Equipment             2,081
       Vehicle                     12,980
                                   19,381
       Less accumulated            (3,124)
       depreciation
       Net property, plant and  $  16,257
       equipment


Depreciation  expense  for the period  ended  December  31,  2000
totaled $3,124.

Note 5 - Income taxes

Income  taxes  are  provided for using the  liability  method  of
accounting  in accordance with Statement of Financial  Accounting
Standards  No. 109 (SFAS #109) "Accounting for Income Taxes".   A
deferred  tax  asset or liability is recorded for  all  temporary
differences  between financial and tax reporting.   Deferred  tax
expense (benefit) results from the net change during the year  of
deferred  tax assets and liabilities.  There is no provision  for
income  taxes for the period ended December 31, 2000 due  to  the
net loss.

-22-F7-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                            Footnotes

Note 6 - Stockholder's equity

The  Company  is  authorized to issue 20,000,000  shares  of  its
$0.001  par value common stock and 5,000,000 shares of its $0.001
par value preferred stock.

During  August 1999, the Company issued 2,000,000 shares  of  its
$0.001 par value common stock to the founders of the Company  for
cash  in  the  amount of $2,000.  Of the total  received,  $2,000
represents  common  stock  and there  is  no  additional-paid-in-
capital.

During February 2000, the Company closed its offering pursuant to
Rule  504  of  the 1933 Securities and Exchange Act, as  amended,
whereby it sold a total of 997,300 shares of its $0.001 par value
common  stock  at $0.05 per share to outside investors.   Of  the
total  number of shares, 961,300 shares were issued  in  exchange
for  cash in the amount of $46,265, net of offering costs in  the
amount of $1,800.  Of the total cash received, $961 is considered
common   stock  and  $45,304  is  considered  additional  paid-in
capital.   The  balance  of the shares issued  in  the  offering,
36,000  shares, was issued in exchange for services  rendered  in
the  amount  of  $1,800.  Of the total, $36 is considered  common
stock, and $1,764 is considered additional paid-in capital.

During July 2000, the Company entered into a management agreement
with  Boyd  Bulloch,  a  shareholder and  director,  whereby  the
Company  issued  100,000 shares of its $0.001  par  value  common
stock  valued at $5,000.  Of the total, $100 is considered common
stock  and $4,900 is considered additional paid-in capital.   The
$5,000 has been appropriately expensed as consulting fees.

There  have been no other issuances of common stock or  preferred
stock.

Note 7 - Warrants and options

There  are  no  warrants or options outstanding  to  acquire  any
additional shares of common stock.

Note 8 - Going concern

The   Company's  financial  statements  are  prepared  using  the
generally  accepted accounting principles applicable to  a  going
concern,  which  contemplates  the  realization  of  assets   and
liquidation  of  liabilities in the normal  course  of  business.
Without  realization of additional capital, it would be  unlikely
for the Company to continue as a going concern.  It is the intent
of  the Company to generate revenues sufficient to operate  as  a
going concern.  If additional capital is needed the officers will
first  seek  short-term financing and secondly have committed  to
make  cash advances to the Company to cover its operating  costs.
The cash advances do not bear any interest.

The  officers and directors of the Company are involved in  other
business  activities and may, in the future, become  involved  in
other business opportunities.  If a specific business opportunity
becomes  available, such persons may face a conflict in selecting
between  the  Company  and their other business  interests.   The
Company  has not formulated a policy for the resolution  of  such
conflicts.

Note 9 - Major customers and risk concentration

In  2000,  the Company derived approximately 100% of its revenues
from  one customer, NevWest Securities Corporation.  In addition,
the  Company  generated revenue 100% from tenant improvements  in
southern Nevada.

-23-F8-

           Joshua Tree Construction, Inc. & Subsidiary
             [Formerly Joshua Tree Finishers, Inc.]
                            Footnotes

Note 10 - Related party transactions

The  Company utilizes certain office and operating equipment that
is  provided by the founders of the Company.  The Company is  not
charged  for  the  use of the equipment and  no  value  has  been
recorded  for  the use of the office space and equipment  as  the
value  is deemed to be immaterial with respect to these financial
statements.

In November 2000, the Company hired one employee that was made  a
director  of  the  Company  and he is  a  family  member  of  the
founders.   The  total  amount  of salaries  and  wages  to  this
individual total $9,800 as of December 31, 2000.

Note 11 - Commitments

Pursuant  to the management agreement with Boyd Bulloch disclosed
in  Note  6, the Company has a commitment to pay two and one-half
percent  (2-1/2%)  of  its  gross revenues  to  Mr.  Bulloch  for
management and advisory services.  As of December 31,  2000,  the
Company has accrued $800 pursuant to the agreement.

Note 12 - Subsequent events

On  January  29,  2001,  the  Company signed  an  agreement  with
Corporate  Regulatory  Services,  LLC  that  is  controlled   and
majority owned by an individual who is also shareholder in Joshua
Tree  Construction, Inc. for a tenant improvement project with  a
bid amount of $123,828 with an estimated completion date of March
31, 2001.

On March 6, 2001, the Company received contingent approval for  a
State  of  Nevada  contractor's license  classification  B-2  for
residential  and  small commercial projects.  It is  management's
plan  to  complete  the items requested by the  State  of  Nevada
Contractor's Board and be approved by April 30, 2001.

On March 20, 2001, the Company received short-term financing from
an  individual  in the amount of $50,000.  During  the  six-month
term  of  the  note the annualized percentage rate is  15%.   The
Company will pay interest payments on a monthly basis and at  the
end  of the term the final interest payment and the principal  is
due.  In addition, the individual shall receive 25,000 shares  of
$0.001  par  value common stock as an enticement within  30  days
from the execution of the note.

-24-F9-END OF PART F/S-


Item 8.      Changes in and Disagreements with Accountants

The  Company  has  had  no  disagreements  with  its  independent
accountants.

-25-
                            Part III



Item 9.Directors, Executive Officers, Promoters and Control
Persons

A.      Directors,  Executive  Officers,  Promoters  and  Control
Persons

The  following table sets forth certain information with  respect
to each of the Company's executive officers or directors:

     Name        Age          Position         Holding Position
                                                    Since

David M.         30     President, CEO, and     July 26, 1999
Rooker                        Director

Amy L. Rooker    26    Secretary, Treasurer,    July 26, 1999
                            and Director

Boyd Bulloch     66           Director          July 10, 2000

Garyn L.         35           Director           June 1, 2000
McAnally

Glenn Cole II    29           Director           June 1, 2000

Glenn Cole       49           Director           June 1, 2000

B.     Work Experience

David M. Rooker, President and Director - Mr. Rooker has 14 years
of  experience  in  the  construction industry,  specializing  in
finishing  work.   Specific areas of expertise include  laminate,
corian, and ceramic tile countertops.  In addition, Mr. Rooker is
skilled  in  floor  and  wall tile work, such  as  Masonite-  and
fiberglass-reinforced  panel  wallboard  and  shower  enclosures.
Recently,  he  was part of other contractor's multiple  finishing
and remodeling projects on tract housing, multi-family units, and
retail   stores.    The  largest  of  these   projects   involved
approximately 1,400 rooms in the MGM Grand Hotel and  Casino  and
six cafeteria counter-tops in an Intel Computer Building.

Amy  L.  Rooker, Secretary, Treasurer, and Director - Mrs. Rooker
brings to Joshua Tree Construction, Inc. seven years of financial
management  experience  in the construction  industry.   She  has
specific   expertise  overseeing  contracts,  keeping   financial
records, scheduling and tracking construction projects, assisting
in  breaking  down the cost of a project, pricing the prospective
construction   work,  and  proposing  bids  on  behalf   of   the
contractor.   From 1991 and until the formation of  Joshua  Tree,
Mrs. Rooker worked for a sole proprietorship in the same line  of
business  as that of the Company.  Mrs. Rooker works  for  Joshua
Tree on a part-time basis only.

Boyd  C.  Bulloch, Director - Having graduated from Boulder  City
High  School  in  1952, Mr. Bulloch is a long  time  resident  of
Nevada.   Mr. Bulloch attended Brigham Young University where  he
received a Bachelors of Science degree in Accounting with  minors
in  Banking and Finance.  Mr. Bulloch worked for a Nevada  branch
of  State  Farm Insurance as an agent from 1958 until  1963.   In
1961, Mr. Bulloch was elected to the North Las Vegas City Council
and  appointed  to the Clark County Health Board.   Further,  Mr.
Bulloch  was  appointed by three governors to  the  Clark  County
Ground  Water Board where he served as Chairman for twelve years.
Finally,  Mr.  Bulloch  served four years  as  the  Director  and
Treasurer   to  the  Las  Vegas  Valley  Water  District   Board.
Currently, Mr. Bulloch's business interests include 70  acres  of
property,  which he purchased and developed in North  Las  Vegas.
Mr.  Bulloch has built four housing subdivisions and two  trailer
parks.   Mr.  Bulloch holds a City of North Las Vegas contractors
license,  State of Nevada Life, Health, Property,  Casualty,  and
Surety License, and State of Nevada "A" and "B" licenses.

-26-

Garyn  L. McAnally, Director - Mr. McAnally has been involved  in
the  construction industry for over 15 years.  He has  experience
in  cabinet making, specifically in construction and design.  Mr.
McAnally  is  familiar  with various levels  of  residential  and
commercial  construction and has applied  his  knowledge  in  the
construction  business  in  areas  including  plumbing,  framing,
stucco,  electrical,  drywall, and  interior  finish  work.   Mr.
McAnally  also has personnel and back office experience including
bidding on contracts, managing personnel and payroll, and working
with  vendors.   For  the past fifteen years,  Mr.  McAnally  has
worked  for  Capital Cabinet Corporation, where he was originally
hired as a Lead Saw Operator in 1985.  In 1987, Mr. McAnally  was
promoted  to  Shop  Foreman  with responsibilities  ranging  from
training  personnel  to  overseeing production.   In   1990,  Mr.
McAnally  was  promoted to the position of Shop  Supervisor  with
responsibilities including supervision of all personnel in  every
department,    organizing   and   scheduling    production    and
manufacturing, setting up and delivering finished  products,  and
installing  counter-tops.  For the last two years,  Mr.  McAnally
has   worked  as  the  Production  Manager  for  Capital  Cabinet
Corporation.

Glenn  Cole  II,  Director - Mr. Cole has been  involved  in  the
construction  industry for over 11 years.  After graduating  from
high  school, he was employed by a leading manufacturer of spiral
stairs.   His  responsibilities as an  assistant  branch  manager
included  layout  and design of custom and pre-fabricated  spiral
stairs,   customer  service,  supervision  of  employees,   basic
accounting, and warehouse management.  Concurrently, he held  the
position  of lead installer.  He was responsible for  all  custom
installations, meetings with homeowners and general  contractors,
and  quality control.  After working in those positions for  more
than  five years, he was offered a job with a general contractor.
Most  recently, Mr. Cole was employed by West Hills Construction,
originally  hired a Journeyman Carpenter.  In that position,  Mr.
Cole's  was responsible for all carpentry work - both  rough  and
finish  -  in residential and commercial jobs.  Mr. Cole  quickly
expanded  his  knowledge  in other trades  including  electrical,
HVAC,  concrete, drywall, stucco, etc.  After being  promoted  to
Job  Foreman, Mr. Cole's level of responsibility increased on the
management  side  of  construction.   Mr.  Cole  oversaw  various
subcontractors,  met  with  owners and pulled  building  permits.
Finally,  as  superintendent, Mr. Cole's  added  responsibilities
included estimating jobs, writing change orders, overseeing  jobs
ranging from $50,000 to $2,500,000 with up to 35 tradesmen.

Glenn  Cole,  Director  -  Mr. Cole  has  been  employed  in  the
construction industry during the last nine years.  Mr.  Cole  has
worked  as  a Foreman for West Hills Construction.  As such,  Mr.
Cole  has  experience  with remodeling homes,  commercial  tenant
improvements,  and  building  commercial  tilt-ups.   Mr.  Cole's
experience  as  a foreman has provided him with a  background  in
digging footings, building forms, tying re-bar, pouring concrete,
rough   framing,  electrical,  plumbing,  drywall,   and   finish
cabinetry.  On a daily basis, Mr. Cole works with city inspectors
and civil engineers.

-27-

C.     Family Relationships

Mr. David Rooker and Mrs. Amy Rooker are married.  Glenn Cole  is
Amy  Rooker's father.  Glenn Cole II is Amy Rooker's brother  and
Glenn Cole's son.

Item 10.       Executive Compensation

A.     Remuneration of Directors and Executive Officers

The  Company currently has an employment agreement with only  one
of  its  employees, Glenn Cole, II.  However, the Company expects
to  sign employment agreements with each executive officer in the
next  approximately six (6) months.  All executive officers prior
to  the  date  of  this Report did not draw a  formal  salary  or
similar compensation from the Company.  Over the next twelve (12)
months,  however, as revenues and cash flow allow, each executive
officer  is expected to draw annual compensation in the following
approximate amounts:

        Name           Capacities in which   Approximate Annual
                         Remuneration was       Compensation
                             Recorded

David M. Rooker         President and CEO          $24,000

Amy L. Rooker             Secretary and            $10,000
                            Treasurer

Glenn Cole II                Director            $72,800 (1)

Boyd Bulloch                 Director             None (2)

Garyn L. McAnally            Director               None

Glenn Cole                   Director               None

1.     Compensation for Glenn Cole, II is based on an Employment
Agreement attached hereto as Exhibit 10(a).

2.     Boyd Bulloch will be receiving compensation in the form
of a two and one-half percent (2.5%) override.  See Exhibit 10(b)
for a copy of Mr. Bulloch's Management Agreement.

The  Company  does  not currently have an employee  stock  option
plan.   However, the Company will likely grant shares  of  common
stock and/or options to purchase common stock to its officers and
directors  either as additional incentive in long-term employment
agreements or in lieu of annual salaries.

B.     Compensation of directors

There  were  no arrangements pursuant to which any  director  was
compensated  for  the period from July 23, 1999 to  December  31,
2000,  for  services provided as a director.  However, Management
signed  an agreement with Boyd Bulloch on July 10, 2000 providing
compensation in the amount of a two and one-half percent override
on gross revenue generated from each project undertaken by Joshua
Tree Construction, Inc. as well as the issuance of 100,000 shares
of  restricted  common  stock  in consideration  of  Mr.  Bulloch
foregoing a salary for his services.

-28-

Item 11.       Security Ownership of Certain Beneficial Owners
               and Management

A.      Security  Ownership of Management and Others and  Certain
        Security Holders

The  following table sets forth, as of the date of  this  Report,
certain  information regarding the beneficial  ownership  of  the
common stock of the Company by (a) each person who is known us to
be  the  beneficial owner of more than five percent (5%)  of  the
common  stock, (b) each of the directors and executive  officers,
and  (c) all of the directors and executive officers as a  group.
Except  as  otherwise indicated, the persons or  entities  listed
below  have sole voting and investment power with respect to  all
shares of common stock beneficially owned by them, except to  the
extent  such  power may be shared with a spouse.   No  change  in
control is currently being contemplated.

  Name and Address       Position        Shares     Percentage of
                                      Beneficially      Shares
                                          Owned      Outstanding
David M. Rooker       President and     1,000,000       32.29%
7564 Ortega Spring         CEO
Avenue
Las Vegas, Nevada
89128
Amy L. Rooker         Secretary and     1,000,000       32.29%
7564 Ortega Spring      Treasurer
Avenue
Las Vegas, Nevada
89128
Boyd Bulloch             Director        100,000        3.23%
821 East Lone
Mountain Road
North Las Vegas,
Nevada 890301

All executive                           2,100,000       67.80%
officers and
directors as a group
(6 persons)

A.     Persons Sharing Ownership of Control of Shares

No  person other than Mr. David M. Rooker and Mrs. Amy L.  Rooker
owns or shares the power to vote five percent (5%) or more of the
Company's securities.

Item 12.       Certain Relationships and Related Transactions

The  Company utilizes certain office and operating equipment that
is  provided by the founders of the Company.  The Company is  not
charged  for  the  use of the equipment and  no  value  has  been
recorded  for  the use of the office space and equipment  as  the
value  is deemed to be immaterial with respect to these financial
statements.

During July 2000, the Company entered into a management agreement
with  Boyd  Bulloch,  a  shareholder and  director,  whereby  the
Company  issued  100,000 shares of its $0.001  par  value  common
stock  valued at $5,000.  Of the total, $100 is considered common
stock  and $4,900 is considered additional paid-in capital.   The
$5,000 has been appropriately expensed as consulting fees.

-29-

In November 2000, the Company hired one employee that was made  a
director  of  the  Company  and he is  a  family  member  of  the
founders.   The  total  amount  of salaries  and  wages  to  this
individual total $9,800 as of December 31, 2000.

On  January  29,  2001,  the  Company signed  an  agreement  with
Corporate  Regulatory  Services,  LLC  that  is  controlled   and
majority owned by an individual who is also shareholder in Joshua
Tree  Construction, Inc. for a tenant improvement project with  a
bid amount of $123,828 with an estimated completion date of March
31, 2001.

-30-

Item 13.     Exhibits and Reports on Form 8-K

A.     Index to Exhibits

Exhibit  Name and/or Identification of Exhibit
Number

   1.    Underwriting Agreement
         Not Applicable

   2.    Plan of Acquisition, reorganization, arrangement,
         liquidation, or succession
         None

   3.    Articles of Incorporation & By-Laws

         (a)    Articles of Incorporation of the Company filed
              July 23, 1999 - incorporated by reference to Form
              10SB12G filed with the SEC on January 31, 2001.

         (b)    By-Laws of the Company adopted July 26, 1999 -
              incorporated by reference to Form 10SB12G filed with
              the SEC on January 31, 2001.

         (c)    Amended Articles of Incorporation - incorporated
              by reference to Form 10SB12G filed with the SEC on
              January 31, 2001.

         (d)    Articles of Organization of Joshua Tree
              Finishers, LLC - incorporated by reference to Form
              10SB12G filed with the SEC on January 31, 2001.

   4.    Instruments Defining the Rights of Holders, Including
         Indentures

         None other than those included in and incorporated by
         reference to Exhibit 3.

   5.    Opinion on Legality

         Not Applicable

   6.    No exhibit required

   7.    No exhibit required

   8.    Opinion on Tax Matters

         Not Applicable

   9.    Voting Trust Agreement

         None

  10.    Material Contracts

         (a)    Employment Agreement between Joshua Tree
              Construction, Inc. and Glenn Cole, II, dated November
              14, 2000 - incorporated by reference to Form 10SB12G
              filed with the SEC on January 31, 2001.

         (b)    Management and Stock Purchase Agreement between
              Joshua Tree, Inc. and Boyd Bulloch, dated July 29, 2000
              - incorporated by reference to Form 10SB12G filed with
              the SEC on January 31, 2001.

-31-

  11.    Statement on Computation of Per Share Earnings

         None.  The computation can be clearly determined from
         Report.

  12.    No exhibit required

  13.    Annual or Quarterly Reports, Form 10-Q

         None.  Not applicable.

  14.    No exhibit required

  15.    Letter on Unaudited Interim Financial Information

         Not applicable.

  16.    Letter on Change in Certifying Accountant

         Incorporated by reference to Form 8-K filed with the
         SEC on March 14, 2001.

  17.    Letter on Director Resignation

         Not applicable.

  18.    Letter on Change in Accounting Principles

         None.  Not applicable.

  19.    Reports Furnished to Securityholders

         Not applicable.

  20.    Other Documents or Statements to Security Holders

         None other than those incorporated by reference as
         Exhibits 3(a)-(d), 10(a)-(b), and 21.

  21.    Subsidiaries of the Small Business Issuer -

         incorporated by reference to Form 10SB12G filed with
         the SEC on January 31, 2001.

  22.    Published Report Regarding Matters Submitted to Vote

         None.

  23.    Consent of Experts and Counsel

         None.

  24.    Power of Attorney

         None.

-32-

  25.    Statement of Eligibility of Trustee

         Not applicable.

  26.    Invitations for Competitive Bids

         Not applicable.

  27.    Financial Data Schedule

         Not required.

B.     Reports on Form 8-K

Form  8-K,  filed with the SEC on March 14, 2001 and incorporated
in   this  Report  by  reference,  reported  a  change   in   the
Registrant's certifying accountant.

-33-

                           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, thereunto duly authorized.

                 Joshua Tree Construction, Inc.
                          (Registrant)

Date:  April 12, 2001

By:    /s/ David M. Rooker
David  M.  Rooker,  Chairman of the Board,  President  and  Chief
Executive Officer

By:    /s/ Amy L. Rooker
Amy L. Rooker, Secretary, Treasurer and Director



-34-END-