U.S. Securities and Exchange Commission
                          Washington, DC 20549

                              FORM 10 K SB

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

               For the fiscal year ended December 31, 2001

                       Commission File No 0-32443

                      THE BERKSHIRE COLLECTION INC.


DELAWARE                                       98 0219211
(State or other jurisdiction of              (IRS Employer
incorporation or organization)                 ID Number)

3215 MATHERS AVENUE, WEST VANCOUVER, BC, CANADA  V7V 2K6
  (Address of principal executive office)      (Zip code)

             Issuer's telephone number:      (604) 913-8355

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

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

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 registration 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 10K SB or any amendment to this Form 10K SB. [ X ]

State issuer's revenues for its most current fiscal year.     $-0-

State the aggregate market value of the voting stock held by non-
affiliates computed by reference to the price at which the stock was
sold, or the average bid and asked prices of such stock, as of a specific
date within the past 60 days.  As of June 30, 2001:   $0.02

Check whether the issuer has filed all documents and reports required to
be filed by Section 12, 13 or 15(d) of the Exchange Act after
distribution of securities under a plan confirmed by a court.
Yes______    No______ Not applicable.

The number of shares outstanding of each of the issuer's classes of
common equity, as of the latest practicable date.  560,000 shares common
stock.  This Form 10K SB consists of 19 pages.


                            TABLE OF CONTENTS

                        FORM 10K SB ANNUAL REPORT

                      THE BERKSHIRE COLLECTION INC.

PART I
          ITEM                                              PAGE

               Item   1       Description of Business...................1
               Item   2       Description of Property...................5
               Item   3       Legal Proceedings.........................6
               Item   4       Submission of Matters to a Vote of
                              Security Shareholders.....................6

PART II

               Item   5       Market for the Registrant's Common
                              Equity and related Stockholder
                              Matter....................................6
               Item   6       Management's Discussion and Analysis of
                    Financial Condition and Results of Operations.......6
               Item   7       Financial Statements.....................12
               Item   8       Changes in and Disagreements on Accounting
                    and Financial Disclosure...........................16

PART III

               Item   9       Directors, Executive Officers, Promoters
          and Control persons, Compliance with Section 16(a) of the
          Exchange Act.................................................16
               Item 10        Executive Compensation...................16
               Item 11        Security Ownership of Certain Beneficial
          Owners and Management........................................17
               Item 12        Certain Relationships and Related
                              Transactions.............................17
               Item 13        Exhibits and Reports on Form 8-K.........17

          Signatures.................................................. 17
PART I

          ITEM 1.  DESCRIPTION OF BUSINESS.

General Description of Registrant

Berkshire was incorporated under the laws of the State of Delaware
on July 11, 1997, and is in its early developmental and
promotional stages.  To date, our only activities have been
organizational, raising our initial capital and developing the
business plan. We have not commenced commercial operations.  We
have no full time employees and own no real estate.

  Berkshire through its projected website,
www.berkshirecollections.com plans to operate a marketing and
sales facility on the Internet and by direct mail to merchandise a
complete line of jewelry direct to the consumer.

Narrative Description of Business

Our business plan is to first establish which type of product we
should be marketing - high-end, medium, low priced or a complete
range of all of the above.  Berkshire intends to sell jewelry at
extremely attractive discount prices to its target market.
Besides buying and selling on our own account, we plan on selling
the jewelry products of several manufacturers to our buying
customers on an agency basis with our orders being shipped
directly to the clients by the manufacturer.

Berkshire intends to develop and market an Internet and direct
mail application that enables potential buyers to buy at prices
that would be difficult to duplicate by a traditional retailer.
We will be able to expose a wide variety of goods to a world-wide
market.  We believe that this service will generate a better
profit margin, compared to sales conducted through traditional
distribution organizations.

Berkshire intends to establish an economic model that will be
superior to traditional marketing models.  We provide a
transaction service that eliminates much of the traditional cost
of sales while providing better prices for the consumer.  The
Berkshire projected website will offer jewelry world-wide by
generating descriptive web pages featuring top quality photos of
the pieces for sale.  We will continuously add new items and
manufacturers to our sales inventory as consumer confidence in
Internet commerce and security grows.

The objective is to create an Internet portal site that functions
as a search engine, a software application that enables the user
to locate information from a database or other archive.  We will
differ from typical search engines in that all of the cars
displayed can be purchased immediately.   A portal site is an
Internet site that functions as a starting point for world-wide
web sessions.

An Internet-based, centralized trading place offers the following
benefits:

-    Facilitates Berkshire and potential buyers meeting, listing
     items for sale, exchanging information, interacting with each
     other and ultimately resulting in a sale;
-    Allows buyers to purchase directly, bypassing traditional
intermediaries and lowering costs;
-    Offers buyers global access with a significantly broader
selection of jewelry items and accessories to purchase and
provides Berkshire the opportunity to sell its goods efficiently
to a broader base of buyers; and
-    Offers significant convenience, allows trading at all hours
from anywhere in the world and provides continuous updated
information.

In addition, the ease of direct buyer-seller communication and
efficient access to information and the offering of strong money-
back guarantees can help reduce or eliminate the risks of online
trading.  We believe there is a extremely good market opportunity
existing for an Internet-based, centralized jewelry marketing
facility that applies the unique features of the Internet to make
personal, world-wide selling easier.

As consumer confidence in Internet technologies increases, the
Internet is expected to become the de facto research tool for
locating the cheapest source of everyday and specialized goods.
We intend to capitalize on this explosion.  We expect to be able
to put the team and the technology in place to successfully
create, deploy, and market an Internet service to provide direct
purchasing at excellent prices to consumers while eliminating many
of the marketing costs.


 Item     2.   Description Of Property

The registrant maintains an office at 3266 Yonge Street, Suite
1208, Toronto, ON M4N 3P6.  We own no real estate.


Item      3.   Legal Proceedings

There are no legal proceedings in which the Company is involved.

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

There have been no matters submitted to a vote of the security
holders during the fourth quarter of the fiscal year ended
December 31, 2001.


PART II

Item      5.   Market for Common Equity and Related Stockholder Matters

The Berkshire Collection Inc. is a development stage company that
is still in the beginning stages of implementing its business
plan.  No market currently exists for the common stock. It is the
intention of The Berkshire Collection Inc. to apply for a trading
symbol and a listing to have its shares quoted on the Over-the-
Counter Bulletin Board.  There can be no assurance that the
registrant will be successful in having its shares listed for
quotation.


Item      6.    Management Discussion and Analysis or Plan of
Operation

To put our complete business plan into effect it is certain that
Berkshire will need to seek a large capital injection.  We have
not had any discussions with anyone about this needed capital nor
do we intend to do so until the study is completed.  It is the
feeling of Management that having a fully reporting and trading
company will make the raising of needed additional capital much
easier.

Berkshire will establish several online services on the proposed
website, www.berkshirecollections.com.  These services will
include:

       -      Extensive inventory listings of participating manufacturers
       for browsing and for sale to the general public and other
       retailers;
       -      A design and fabricating service for specialty items and
       accessories.
       -      A free search service that locates specific makers of
       specific items for potential buyers; and
       -      The building of a data base for purchasers and potential
       purchasers for both Email and direct mailing of catalogues and
       special sale events


Site Implementation.

The Berkshire website is fairly simple in nature.  Preliminary
inquiries with website builders and developers have indicated that
the biggest obstacle will be the capacity required.  We will list
our own inventory and some or all of the inventory of our
cooperating jewelry manufacturers complete with color pictures and
complete descriptions.  Early success in marketing these
inventories should lead to more and more products for sale.  This
heavy load of listings may well require separate listing
categories to make browsing and purchasing easier.  Estimated time
to construct and test website: six to nine months.  Estimated
cost: $500,000 to $1000,000.

Numerous factors affect the time of commerce site implementation
including the following:


            (i)         Number of features implemented.  Adding features to a
            site takes development and testing time;
            (ii)        Degree of customized versus packaged software used.
            Highly customized sites take longer to develop than those relying
            heavily on functions provided off the shelf;
            (iii)       Complete back-end integration, often crucial for a
            high-quality customer satisfaction;
            (iv)        Technical expertise of staff.   A shortage of
            technical skills plagues site implementation.  It is common for
            members of site development teams to work with a package for the
            first time, learning as they go along.
            (v)         Clarity of vision.  Numerous decisions about partners,
            business processes, a site's feature set, and look and feel all
            affect the time necessary to develop a site.  When decisions
            change during the course of development building time lengthens.

Website development is more than implementing a system. It is
about building a business. Two aspects of site development have a
major impact on overall development time: business process design
and partner selection.

Business process design entails numerous decisions about the day-
to-day operation of an online business and includes everything
from the sequence of steps in an online transaction to the
maintenance of a site.  Sites must make decisions about dozens of
operational questions, including the following:

             Product information.  Where to obtain it?  What are the
       processes for updating, approving, and releasing it to the site?
             Non-product site content.  Who creates it?  approves it?
       how and when is it released?
             Merchandising.  Staffing and process decisions on
       everything from product selection to product presentation and site
       promotions.
             Shipping charges.  Is shipping included in the price or an
       extra charge?
             Insurance.  Do we insure the items or does the buyer?
             Items wanted.  How should a site conduct customer
       communications relating to them?
             Customer e-mail.  Does the site accept customer inquiries
       via e-mail? Who is expected to handle them?  What response time is
       targeted?
             Live customer service.  Is it available by phone or live
       chat?  During what hours?

Partner selection is a vital element of launching a commerce site.
It can take months for a Web venture to identify and come to
agreements with the variety of partners involved in the operation
of a site.  Each partner may present its own business process
questions, as well as training and integration issues.  Most
commerce sites end up contracting with several of the following
types of partners:
* Credit and Debit card processors
* Fulfillment partner
* Call center
* Shipping carriers
* Web site host
There are literally hundreds of vital questions to be asked and
answered about implementing a full business plan.  Some of these
will be identified and answered by our projected feasibility
study.  Others will be asked by the website builder/developer and
hopefully answered by us.


Item 7.   Financial Statements

Audited financial statements for the year ended December 31, 2001
follow.






                   THE BERKSHIRE COLLECTION INC.
                 (A DEVELOPMENT STAGE ENTERPRISE)










                           AUDIT REPORT
                         DECEMBER 31, 2001




















                                 Janet Loss, C.P.A., P.C.
                    Certified Public Accountant
                1780 S. Bellaire Street, Suite 500
                        Denver, Colorado 80222





                     THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STAGE ENTERPRISE)

                     INDEX TO FINANCIAL STATEMENTS

TABLE OF CONTENTS

ITEM

Report of Certified Public
Accountant........................................................

Balance Sheets as at December 31, 2001 and January 31, 2001.......

Statement of Operations for the eleven months ending
December 31, 2001 and for the Period July 11, 1997 (Inception)
Through January 31,1999...........................................

Statement of Stockholders' Equity (Deficit) July 11,1997
(Inception)Through December 31,2001...............................

Statement of Cash Flows for the eleven months ended December 31, 2001
and for the Period From July 11, 1997 (Inception)Through January 31,
  2001 .......

Notes to Financial Statements.....................................

                       Janet Loss, C.P.A., P.C.
                      Certified Public Accountant
                  1780 S. Bellaire Street, Suite 500
                        Denver, Colorado 80210
                            (303) 782-0878

INDEPENDENT AUDITORS REPORT
Board of Directors
The Berkshire Collection Inc.
3266 Yonge Street, Suite 1208
Toronto, ON M4N 3P6 Canada

Sirs:
I  have  audited  the  accompanying Balance  Sheets  of  The  Berkshire
Collection Inc.(A Development Stage Enterprise) as at December 31, 2001
and  January  31, 2001 and the Statements of Operations,  Stockholders'
Equity, and Cash Flows for the year ended December 31, 2001 and for the
period  July  11,  1997 (Inception) through December 31,  2001.   These
financial   statements  are  the  responsibility   of   the   Company's
management.   My  responsibility is to  express  an  opinion  on  these
financial statements based on my audits.

My  examination was made in accordance with generally accepted auditing
standards.  Those standards require that I plan and perform the  audits
to  obtain  reasonable assurance as to 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.  I believe
that my audit provides a reasonable basis for our opinion.

In  my  opinion,  the financial statements referred  to  above  present
fairly,  in  all  material  respects, the  financial  position  of  The
Berkshire Collection Inc. as of December 31, 2001 and January 31, 2001,
and the results of its operations and changes in its cash flows for the
periods  ending  December 31, 2001 and from July 11,  1997  (Inception)
through  December  31,  2001  in  conformity  with  generally  accepted
accounting principles.

/S/ Janet Loss, C.P.A., P.C.
Janet Loss, C.P.A., P.C.


February 22, 2002
                     THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STATE ENTERPRISE)

                             BALANCE SHEET
              AS AT DECEMBER 31, 2001 ANDJANUARY 31, 2001

                                ASSETS
                                                DECEMBER 31      JANUARY 31
                                                       2001          2001

CURRENT ASSETS                               $           0       $      0

TOTAL ASSETS                                             0              0

                 LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     DUE TO A RELATED PARTY                          1,500              0

TOTAL CURRENT LIABILITIES                            1,500              0

     STOCKHOLDERS' EQUITY
     COMMON STOCK $0.001 PAR VALUE
     50,000,000 AUTHORIZED, 851,000 ISSUED
     AND OUTSTANDING                                   851            851

     ADDITIONAL PAID-IN CAPITAL                      1,904          1,904

     PREFERRED STOCK $0.001 PAR VALUE
     20,000,000 SHARES AUTHORIZED, NONE                  0              0
     OUTSTANDING
     DEFICIT ACCUMULATED DURING
     THE DEVELOPMENT STAGE                        (  4,255)       ( 2,755)

TOTAL STOCKHOLDERS' EQUITY                        (  1,500)         (   0)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY     $         0      $       0



THE  ACCOMPANYING  NOTES  ARE  AN  INTEGRAL  PART  OF  THESE  FINANCIAL
STATEMENTS

                     THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STAGE ENTERPRISE)

                        STATEMENT OF OPERATIONS
                 FOR THE PERIODS DECEMBER 31, 2001 AND
          JULY 11, 1997 (INCEPTION) THROUGH JANUARY 31, 2001

                                                  DECEMBER 31   JANUARY 31

                                                       2001         2001

REVENUES                                          $       0       $    0

OPERATING EXPENSES
     LEGAL AND PROFESSIONAL FEES                      1,500        2,000
     OFFICE EXPENSES                                      0          755

TOTAL OPERATING EXPENSES                              1,500        2,755

NET (LOSS) FOR THE PERIOD                         (   1,500)  (    2,755)

WEIGHTED AVERAGE NUMBER
OF SHARES OUTSTANDING                               851,000      851,000

NET LOSS PER SHARE                              $ (    0.00) $ (    0.00)


















THE  ACCOMPANYING  NOTES  ARE  AN  INTEGRAL  PART  OF  THESE  FINANCIAL
STATEMENTS
                     THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STAGE ENTERPRISE)

                   STATEMENT OF STOCKHOLDER'S EQUITY
               FOR THE PERIOD JULY 11, 1997 (INCEPTION)
                       THROUGH DECEMBER 31, 2001

<TABLE>
<CAPTION>

                   COMMON    COMMON  PREFERRED  PREFERRED              DEFICIT
                   STOCK     STOCK   STOCK      STOCK      ADDITIONAL  ACCUMULATED  TOTAL
                   NUMBER    AMOUNT  NUMBER     AMOUNT                 DURING       STOCKHOLDER
                   OF        OF      OF         OF         PAID-IN     THE
                   SHARES    SHARES  SHARES     SHARES     CAPITAL     DEVELOPMENT  EQUITY
                                                                       STAGE

<S>                <C>       <C>     <C>        <C>        <C>         <C>          <C>
COMMON STOCK
ISSUED JULY 11,
1997 FOR           500000    500     0          0          500          0            1,000
SERVICES

COMMON STOCK
ISSUED JULY 15,    91000     91      0          0          364          0            455
1997 FOR
CASH

COMMON STOCK
ISSUED MARCH 13,
2000 FOR           60000     60      0          0          240          0            300
CASH

COMMON STOCK
ISSUED JULY 31,
200 FOR            200000    200     0          0          800          0            1,000
SERVICES

NET LOSS FOR
THE PERIOD         0         0       0          0          0            2,775        (2,775)

______________________________________________________________________
BALANCES
JANUARY 31,2001    851000    851     0          0          1,904        (2,775)        0

NET LOSS
FOR THE
ELEVEN
MONTHS
ENDED              0         0       0          0          0            (1,500)       (1,500)
JANUARY
31, 2001

_______________________________________________________________________
BALANCES
DECEMBER 31, 2001  851000    851     0          0          1,904        (4,255)       (1,500)



</TABLE>






THE  ACCOMPANYING  NOTES  ARE  AN  INTEGRAL  PART  OF  THESE  FINANCIAL
STATEMENTS



                  THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STAGE ENTERPRISE)

                        STATEMENT OF CASH FLOWS
         FOR THE ELEVEN MONTH PERIOD ENDING DECEMBER 31, 2001
             AND FOR THE PERIOD JULY 11, 1997 (INCEPTION)
                       THROUGH JANUARY 31, 2001

                                        DECEMBER 31          JANUARY 31
                                              2001              2001

CASH FLOWS FROM (TO) OPERATIONS
     NET (LOSS) FOR THE PERIOD          $  (1,500)          $   (2,755)
             NON-WORKING CAPITAL ITEMS
              NET INCREASE INAMOUNJTS
              DUE TO RELATED PARTY          1,500                0

TOTAL CASH FLOWS FROM (TO) OPERATIONS           0                (2,755)

CASH FLOWS FROM (TO) INVESTMENT ACTIVITIES      0                 0

CASH FLOWS FROM (TO) FINANCING ACTIVITIES
     ISSUANCE OF COMMON STOCK                   0                 2,755

TOTAL CASH FLOWS FROM (TO)
FINANCING ACTIVITIES                            0                 2,755

NET INCREASE (DECREASE IN CASH
FOR THE PERIOD                                  0                 0

CASH BEGINNING OF THE PERIOD                    0                 0

CASH END OF THE PERIOD                      $   0             $   0








    THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL
                              STATEMENTS
                     THE BERKSHIRE COLLECTION INC.
                   (A DEVELOPMENT STAGE ENTERPRISE)
                     NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 2001

NOTE I - ORGANIZATION AND HISTORY

The  Company  is  a  Delaware Corporation and  has  been  in  the
development stage since its formation on July 11, 1997.

The  Company's only activities have been organizational, directed
at  acquiring  its principle assets, raising its initial  capital
and developing its business plan.

NOTE II - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

DEVELOPMENT STAGE ACTIVITIES

The Company has been in the development stage since inception.

ACCOUNTING METHOD

The Company records income and expenses on the accrual method.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents includes cash on hand, cash on deposit,
and  highly liquid investments with maturities generally of three
months  or  less.   At  December 31,  2001  there  were  no  cash
equivalents.

YEAR END

The  Company  has  elected to have a fiscal year  ended  December 31st.

USE OF ESTIMATES

The  preparation  of  financial  statements  in  accordance  with
generally  accepted accounting principles requires management  to
make  estimates and assumptions that effect the reported  amounts
of assets and liabilities at the date of financial statements, as
well as revenues and expenses reported for the periods presented.
The  Company regularly assesses these estimates and, while actual
results  may  differ management believes that the  estimates  are
reasonable.


NOTE III - RELATED PARTY TRANSACTIONS

The sole officer and director of the Company has advanced the sum
of $1,500 to pay expenses incurred in the preparation and filing
of reports due under the Exchange Act of 1934.



Item      8.   Changes And Disagreements With Accountants On
          Accounting And Financial Disclosures

There  have  been no changes or disagreements with the  Company's
independent outside auditor.


PART III

ITEM      9.      Directors,  Executive Officers,  Promoters  And
          Control Persons; Compliance With Section 16(A)  Of  The
          Exchange Act

The  Directors  and Executive Officers of the registrant  are  as
follows:

    Name                 Age  Position              Period of Service

Sandy Winick             41   President, Secretary,
                              Treasurer,            Director since
                                                    Inception

In July, 1997, Mr. Winick was elected as the sole officer and
director of Berkshire by the current shareholders, of whom he is
majority stockholder.  He will serve until the first annual
meeting of shareholders and her successor(s) are elected and
qualified.  Thereafter, directors will be elected for one-year
terms at the annual shareholders' meeting.  Officers will hold
their positions at the pleasure of the board of directors, absent
any employment agreement.

Biographical Information

Sandy Winick became Berkshire's President, Secretary, Treasurer
and Director in July, 1997. He is currently Treasurer and
Director of  Digital World Cup Inc. a company that plans on
conducting Internet golf tournaments that emulate and parallel
actual golf tournaments on the four major professional tours,
PGA, Senior PGA, LPGA and the European PGA.  He is also Vice-
President of Danbury Financial Corp., providing liaison with
clients, negotiation of funding agreements, creating new business
and monitoring that company's entire loan portfolio.  He is also
President of The Heritage Collection Ltd.

For the two-year period, 1997 to 1999, Mr. Winick served as CEO
of Millenia Corporation; a US
publicly traded company.  His duties there, in addition to day-to-
day administration, included funding, acquisition and
consolidation of several businesses and completing a reverse
takeover with a private company.  Previous activities include
serving as an independent financial consultant with Madison
Consulting Group from 1992 through 1996; President and CEO of
Naturally Niagara Inc., a full service beverage manufacturer and
distributor from 1991 to 1992 and from 1989 to 1991, President of
Payless Furniture, a thirteen-unit chain of furniture stores.




Item 10.  Executive Compensation

During the year ended December 31, 2001, the officers of the
Company received no salary or benefits.  At the present time none
of the officers or directors receives any salaried compensation
for their services. The Company has no formal policy or plan
regarding payment of salaries, but should it pay them, it would
be in conformance with general business considerations as to the
payment of same, such as the desire to compensate officers and
employees for time spent on behalf of the Company.

No retirement, pension, profit sharing, stock option or insurance
programs or similar programs have been adopted by the Registrant
for the benefit of its employees.

No executive officer or director of the Company holds any option
to purchase any of the Company's securities.

Item      11. Security Ownership Of Certain Beneficial Owners And
Management

The following table sets forth information, as of September 30,
2000 of persons known to the Company as being the beneficial
owner of over 5% of the Company's Common Stock.

Title         Name and Address of  Amount and Nature  Percent of
              Owner                of Ownership       Ownership

     Sandy Winick                  500,000            58.75
     President, Treasurer, and Director
     3266 Yonge Street, Suite 1208
     Toronto, Ontario M4N 3P6 Canada

Sandringham Investments Limited    200,000            23.50
      404 Scott Point Drive
      Salt Spring Island, BC V8K 2R2 Canada

     All Executive Officers and Directors
     as a Group (1 Individual)     500,000            58.75

Item 12.  Certain Relationships and Related Transactions

None

Item 13.  Exhibits and Reports for Form 8-K

There are no Exhibits or Reports on Form 8-K

SIGNATURES

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

THE BERKSHIRE COLLECTION INC.      By:    /S/   Sandy Winick
                                         Director and President
                                         February 27, 2002