EXHIBIT 99
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                         WHATSFORFREE TECHNOLOGIES, INC.

                Private Securities Litigation Reform Act of 1995
         Safe Harbor Compliance Statement for Forward-Looking Statements

         In passing the Private Securities Litigation Reform Act of 1995 (the
"PSLRA"), Congress encouraged public companies to make "forward-looking
statements"(1) by creating a safe-harbor to protect companies from securities
law liability in connection with forward-looking statements. WhatsforFree
Technologies, Inc. (the "Company" or "WFFT") intends to qualify both its written
and oral forward-looking statements for protection under the PSLRA.

         To qualify oral forward-looking statements for protection under the
PSLRA, a readily available written document must identify important factors that
could cause actual results to differ materially from those in the
forward-looking statements. WFFT provides the following information in
connection with its continuing effort to qualify forward-looking statements for
the safe harbor protection of the PSLRA.

         Important factors currently known to management that could cause actual
results to differ materially from those in forward-looking statements include,
but are not limited to, the following: (i) Internet start-up stock price
fluctuations; (ii) our limited operating history; (iii) our ability to
effectively manage growth; (iv) our ability to establish effective financial and
managerial controls; (v) recruiting, hiring and retaining the services of key
personnel; (vi) our ability to compete with more established firms that possess
greater resources than our own; (vii) consumer acceptance of our Web-site and
new product and service introductions; (viii) our failure to protect our
proprietary information and technology; (ix) security breaches of the content of
our Web-site which may lead to third party claims as to misappropriated
information; (x) the demand for the on-line marketing services that we provide;
(xi) declines in online advertising rates; and (xii) new regulatory developments
that may make the delivery of our services unfeasible or more expensive. For a
more complete description of these and other risk factors that may affect our
results, see our Annual Report on Form 10-K for the fiscal year ended December
31, 1999 as well as our other filings with the Securities and Exchange
Commission.

         Forward-looking statements express expectations of future events. All
forward-looking statements are inherently uncertain as they are based on various
expectations and assumptions concerning future events and they are subject to
numerous known and unknown risks and uncertainties which could cause actual
events or results to differ materially from those projected. Due to these
inherent uncertainties, the investment community is urged not to place undue
reliance on forward-looking statements. In addition, WFFT undertakes no
obligation to update or revise forward-looking statements to reflect changed
assumptions, the occurrence of unanticipated events or changes to projections
over time.

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(1) "Forward-looking statements" can be identified by use of words such as
"expect," "believe," "estimate," "project," "forecast," "anticipate," "plan,"
and similar expressions.