| **US SECURITIES AND EXCHANGE COMMISSION**WASHINGTON, DC 20549**FORM 10-KSB
[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF    THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 1999
COMMISSION FILE NUMBER: 0-23532**NETGEN2000, INC.
FLORIDA
65-0873448
(State or Other Jurisdiction    of Incorporation)
(IRS Employer Identification    No.)
 

6685 FORREST HILL BLVD.,    SUITE 211

WEST PALM BEACH, FL
(Zip Code)
(Address of Principal    Executive Offices)
33415561-641-2424(Issuer's telephone number)Securities registered under Section 12    (b) of the Exchange Act: NONE(Title of class)Securities registered under Section 12(g)    of the Exchange Act:COMMON STOCK, PAR VALUE $.01(Title of class)
Check whether the issuer: (i) filed all reports required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorterperiod that the registrant was required to file such reports), and (ii) has been subjectto the filing requirements for the past 90 days. 

Yes (XX) No

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

[XX]

 

 

The Registrant had revenues of $37,856 during its recent fiscal yearended December 31, 1999. The aggregate market value of the voting stock held bynon-affiliates(*) of the Registrant based on the average bid and asked prices of $.75 and$.88 respectively, of such common stock as of April 19, 2000, is approximately $1,196,580,based upon an average of $.825 multiplied by 1,450,400 shares of common stock as of suchdate held by non-affiliates. As of April 19, 2000, the Registrant had a total of 5,460,400shares of common stock, par value $.01 issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

There are no documents incorporated by reference in this report on Form10- KSB except for certain previously filed exhibits identified in Registrant’s Form10-SB/12g/A and/or Forms 10-QSB.

(*) Affiliates for the purposes of this Item refer to the officers,directors and/or persons or firms owning 5% or more of the Registrant's common stock, bothrecord and beneficially.

 
**TABLE OF CONTENTS**
Page
PART I
Item 1. Description of Business.
Item 2. Description of Property.
Item 3. Legal Proceedings. 
Item 4. Submission of    Matters to a Vote of Security Holders. **PART II
Item    5. Market for Common Equity and Related Stockholder Matters. 
Item 6. Management's Discussion and    Analysis. 
Item 7. Financial Statements. 
Item    8. Changes In and Disagreements With Accountants on Accounting and Financial Disclosure.**PART III
Item 9.    Directors, Executive Officers, Promoters and Control Persons.
Item 10. Executive Compensation. 
Item 11.    Security Ownership of Certain Beneficial Owners and Management. 
Item 12. Certain    Relationships and Related Transactions. 
Item 13. Exhibits and Reports on Form    8-K
Explanatory Note:

Unless otherwise indicated or the context otherwise requires, allreferences herein to the "Company", "we" and "our" are toNetgen 2000 Inc., a Florida corporation.

 
**PART I

ITEM 1. DESCRIPTION OFBUSINESS**
GENERAL DEVELOPMENT OF THE COMPANY'S BUSINESS.
**Company Overview**
Netgen 2000, Inc. was incorporated in Florida in October 1998. We arean internet marketing services company that specializes in designing, creating andmarketing what we believe to be cost-effective Internet web and image sites, products andcustom software. We strive to provide businesses, of all sizes (our clients), withinteractive Internet image sites along with marketing services, to create exposure to vastaudiences of prospective consumers. We advertise our web site as a Community InformationCenter, which offers free information to internet users who click on our web site (ourvisitors). After accessing the free information, visitors can, if they so desire, contactour client(s) who specialize(s) in the area(s) of interest to the visitor, by typing intheir (the visitor’s) zip code, which, in turn will bring up the client’s imagesite. Image sites are one page web sites that only consist of web images and text. Clientprofiles only appear after the image site has been contacted. The image site has nofurther links. 

Thus, our marketing services, by first offering an array of freeinformation to visitors to our web site, assists clients in enhancing their businessenterprise by directing these Internet visitors to the clients’ image site - be ithealth care, legal services, or other business - in their local area. In addition, weintend to provide visitors to our web-site with "shopping-cart" access to avariety of health care consumer products. The shopping-cart program is proprietary to theCompany, and will not be available to clients. Our e-commerce retail business plananticipates being setup with "secure socket layer" and will be using "cybercash" to take orders. Secure Socket Layer or "SSL" is a protocol, i.e., setof rules governing the communication, for securing data transmissions in commercialtransactions on the Internet. It provides data encryption, (a message conversion to code),server authentication, and data integrity for client/server communications across theInternet. Cyber cash is software which provides the ability to accept credit cardpurchases.

We will also assist clients in improving their Internet presence in theevent they offer products, in addition to, services. We use technology for the creation ofour web site which increases the chances that the our clients' image sites are seen by anInternet user irrespective of the search engine used. The majority of our current revenueswill be derived from custom web and image site design, servicing fees and productadvertising.

We were initially capitalized with a $30,700 investment by our founder,for which 3,000,000 shares of common stock were issued. On March 25, 1999, we conducted aprivate offering of a maximum of 300,000 units, each Unit consisting of one (1) share ofcommon stock , $.01 par value, and one (1) warrant at an offering price of $1.00 per Unit.Each warrant was exercisable at $1.00 per share. As part of the offering we also convertedan outstanding convertible debt of $39,000 into 390,000 shares of common stock. We alsoissued 830,000 options to purchase common stock to certain consultants and authorized theissuance of up to 1,000,000 B warrants for future consultants or broker-dealers from which$8300 has been raised. In total, gross proceeds from the offering as of the date of thisfiling are $237,300.

We believe the securities given to the consultants fairly approximatesthe value of the services performed by them, although no independent third partyassessment has been performed. The consulting agreements were executed in January 1999, ata time when the Company had no operations and was still in its planning stages, withlimited funds. The consultants assisted the Company in raising early seed money, enablingit to hire attorneys and other professionals. They assisted in structuring the privateplacement and consulting with legal counsel. They have assisted in enhancing our businessconcepts including marketing technique and web site appearance. They have and willcontinue, to introduce the Company into the financial community.
**Business Strategy**
Our mission is to become an established service provider within ourmarket niche. The critical success factors in the our opinion are: understanding,developing and applying information technology to the Internet, interactive media markets,and data access and software tools; narrowing market focus while consummating strategicalliances to complement product and service offerings; investing in what we consider to bestrategic Internet or interactive media investments or acquisitions and, most importantly,a continued understanding of clients' needs. 

We expect to utilize our expertise in database design/development andproject management to create a suite of product and service offerings, that will enablesophisticated direct interactive marketing environments. We believe these new productswill enable us to take advantage of the demand for data management services created fromthe Internet and interactive media, while continuing to grow and invest in the design anddevelopment of web sites. Additionally, in fiscal year 1999, the Company plans to continueto develop and refine the products and services of its business, with the goal ofincreasing revenue as new products are commercially introduced. 

Additionally, we will seek to expand our participation in Internet, andinteractive media industries, and increase market share. Key elements of this strategyinclude: 

Utilizing the latest technology available to the Internet, includingJava, Java Script, Neoweb Script, Tcl/tk and Shockwave, to achieve optimum Internetpresence and building web sites without the use of HTML editors. While editors often don'tsupport many new additions to the web and use codes designed for one particular kind ofweb server that could present problems, the Company is adding to the HTML code to enhanceits versatility for the web server. We will constantly increase our technologicalcapabilities through the enhancement of existing software and the re-engineering of ourproprietary database software in order to allow the our clients greater ability to access,analyze and update their own databases through the use of our services and software.

Continuing to enhance and expand the Company's products and services.We intend to invest resources in new business ideas or investments which seek tocapitalize on opportunities surrounding the growth of the Internet and the interactivemarketing industry. We intend to continue to pursue the growth and development of ourtechnologies and services and continue to introduce products commercially. Additionally,we intend to evaluate new opportunities to further our investment opportunities and alsoto seek out opportunities to realize increased stockholder value through the acquisitionof compatible companies.

Providing a high level of customer service and plan to create anInternet presence that adds value to our clients’ organizations.

Pursuing innovative advertising solutions. We are actively seeking todevelop innovative ways for advertisers to effectively reach their target audiencesthrough the Internet. We will design and offer customized packages which include theability to change advertisements quickly and frequently, to link a specific search term toan advertisement, to conduct advertising test campaigns with rapid result delivery and totrack daily usage statistics. We are continuing our development of software that willprovide it with the ability to target ads based on demographics and usage patterns. Inparticular, we will use banner ads, E-mail campaign programs, link exchanges, news groupsand over three hundred fifty (350) of the most popular search engines. Because we are adevelopment stage company, and our advertising concepts are only in the planning stage,there can be no assurance that these concepts, when and if implemented, will besuccessful.

Cross-selling products and services. We are involved in many aspects ofthe direct marketing sales cycle.
**Custom Image Site Development**
We develop high-end custom image sites, encompassing original graphicsand innovative layouts. Our business strategy is to develop and design consumer friendlyimage sites that achieve growth and organizational optimization for our clients bycreating more efficient navigation, utilizing interactive databases, and by usingtechnology to increase the likelihood of being found at or near the top of search engines.Activity on our clients’ image sites are to be enhanced initially by attractingvisitors to the our web site and providing specific and detailed information in the fieldsof medicine, law and business, at no charge to the visitor. At this point, our web sitedata will not identify our clientele. Visitors to our site may then type in their zipcode, and will be linked, by professional or business specialty, to the individual sitesof the Company’s clients-doctors, health care professionals, lawyers, businessadvisors, etc. in their local area. In other words, data on our web site will only**includeor list our clients when visitors are searching their local area. Visitors attracted bythe latest intelligence in these various fields will be directed to the client’scomprehensive profile on their specially designed site. Clients may include pictures,biographical data and personal messages explaining distinctive elements of theclient’s business (for example, physicians may include information regardingindividuals patient procedures, new treatments, medications, etc.) Only one client imagesite per specialty per zip code is created. Prospective consumers seeking services in theclient’s local area will be referred only to that client. 
**Divisions**
The Company provides free medical and legal information but does nothold itself out as offering nor does it intend to provide legal or medical advise, whichis not permitted.

Legal. We develop image sites and products for attorneys and law firms.We expect attorneys and law firms to utilize this division to increase their exposure toprospective clients who are in need of specific specialization. We believe this will alsoincrease likelihood of placement/selection of these legal specialization on searchengines.

Medical. This site is designed to assist visitors in locating qualityhealthcare providers or specialists in the visitors local or specified area. It willprovide valuable information on the practice and will link the visitor to thephysician’s office to make an appointment for further consultation. Our site coverssixteen (16) different health topics with over one hundred eighty (180) categories ofresource information. 

Business. Our Business Guide is a reference guide designed to furnishvisitors with easy to use resource information on local businesses in various businesscategories. Visitors will discover, locate and identify businesses ready to serve them intheir local market area by being offered relevant information about the business,including photos of the business, its history, specialization and maps to their location. 
**The Market**
There are twenty-eight thousand (28,000) zip codes in the UnitedStates. There are approximately one hundred eighty (180) health topics, one hundred twenty(120) legal areas and twenty (20) business categories.Currently we offer sixteen (16) medicalspecialties; eleven (11) law related topics; and thirty (30) business topics. Thepractitioner or business is offered exclusivity for his/her/its particular area orspecialty in the zip code of his choosing. In addition, we plan to offer products orproduct lines associated with these various enterprises. **Growth

Our growth will largely be influenced by the growth of the Internet.Although estimates vary widely, we are of the opinion that more than three hundred million(300,000,000) persons will be using the Internet by the year 2002 for the purpose ofpurchasing goods and services. However, at present, our web sitewill only contain references and referrals within the twenty-eight thousand (28,000) zipcodes in the United States. In the future, with the expansion of our business, of which wecannot be assured, we may include areas outside the United States.**Products and Development**
Research and Development: We intend to further our development andmarketing of a variety of Internet related products, to include both proprietary andnon-proprietary products typically associated with our three divisions. We are presentlyexploring the feasibility of offering health related products such as holistic vitaminsand supplements, legal forms and software related products. In addition, we believeadditional sources of revenue can be derived from advertising and business brokerage.These areas are all characterized by rapid technological development. We believe that ourfuture success will largely depend upon our ability to continue the enhancement of ourexisting products and services and the development of other products and services whichcomplement existing ones. To date, we have incurred nominal research and developmentexpenses. In order to respond to rapidly changing competitive and technologicalconditions, we expect to incur significant research and development expenses during theinitial development phase of new products and services as well as on an on-going basiswith established products. However, there can be no assurance that we will be able tosecurethe funds necessary topay for the research and development at terms and conditions satisfactory to us.
Web Server. We intend to develop a proprietary Internet server whichwill provide our clients immediate, constant and efficient access to a web site other thanthe Internet’s alternative servers. In time, we intend to become an Internet serviceprovider to our clients by providing them with discs or diskettes to access the Internetat no additional cost. We are hopeful that this type of service will help maintain a loyalclient base.

Intellectual Property and Proprietary Rights. The Company regards itstechnology as proprietary and attempts to protect it by relying on common law trademark,service mark, copyright and trade secret laws and restrictions on disclosure andtransferring title and other methods. However, we currently have no patents or patentspending and have not filed for patent protection. Nor do we anticipate that patents willbecome a significant part of our intellectual property in the future. We intend to enterinto confidentiality agreements with respect to our proprietary technology and limitaccess to, and distribution of our proprietary information.
**Marketing Strategy**
Marketing ourselves involves the use of Internet technology. We utilize"search engines", such as IMAST, which has included us on 1300 search engines. A"search engine" is the primary computerized technique used to locate andidentify particular web sites or their subject-matter. In addition, we intend to marketourselves through "banner ads" (advertisements which appear on other web sites)and "reciprocal links" (shortcuts enabling the visitor to travel from one website to another). In addition to the Internet exposure, we will use direct marketing anddirect mail, to promote our products particularly to new residents in their local areas.We will also use TV, newspapers ads and target mailers. 
**Employees**
The Company employs a total of six (6) full-time persons, and two(2)persons paid on a commission basis. None of the Company's employees or commission-basedpersonnel are represented by a union and the Company believes its relationship with itsemployees is very good.

The Company intends to enter into non-disclosure and non-competitionagreements with its key personnel which provide that upon the termination of employmentwith the Company for any reason, the individual will not compete with the Company for twoyears. With the exception of two senior officers, salaries are not yet fixed. We intend tooffer only modest salaries along with incentives based upon revenues. Derek Dunn, theCompany’s president, resigned from his prior employer on May 1, 1999, is employed ona full-time basis. See Part III, Item 10, "Executive Compensation" below.
**Impact of Year 2000**
Year 2000

The year 2000 issue results from certain computer systems and softwareapplications that use only two digits (rather than four) to define the applicable year. Asa result, such systems and applications may recognize a date of "00" as 1900instead of the intended year 2000, which could result in data miscalculations and softwarefailures. The Company has conducted a preliminary assessment of its key computer systemsand software applications and believes they are Year 2000 compliant. The Company is in theprocess of communicating with all key suppliers, financial institutions and customers toidentify and coordinate the resolution of any Year 2000 issues that might arise. Based onthe initial assessment, the Company believes the cost of addressing the Year 2000 issueshould not have a material impact on the Company’s financial position or results ofoperations.

Except for the historical information herein, the matters discussed inthis Annual Report includes forward-looking statements that may involve a number of risksand uncertainties. Actual results may vary based upon a number of factors, including, butnot limited to, risks in product and technology development, market acceptance of newproducts and continuing demand, the impact of competitive products and pricing, changingeconomic conditions and other risk factors contained in the Company’s most filingswith the Securities and Exchange Commission. See Part II, Item 6, "Management’sDiscussion and Analysis".
**Government Regulation and Legal Uncertainties**
There are currently few laws or regulations directly applicable toaccess to or commerce on the Internet. Due to the increased popularity and the use of theInternet, it is possible that laws and regulations may be adopted, covering issues such asuser privacy, defamation, pricing, taxation, content regulation, quality of products andservices, and intellectual property ownership and infringement. Such legislation couldexpose us, as well as all other Internet companies, to substantial liability. Suchlegislation could also dampen the growth in use of the web, decrease the acceptance of theweb as a communications and commercial medium, or require us to incur significant expensein complying with any new regulations. Other nations, including Germany, have takenactions to restrict the free flow of certain material considered to be objectionable onthe web. The European Union has recently adopted privacy and copyright directives that mayimpose additional burdens and costs on international operations. In addition, severaltelecommunication carriers, including America's Carriers Telecommunications Association,are seeking to have telecommunications over the web regulated by the FCC in the samemanner as other telecommunication services. In addition, because the growing popularityand use of the Internet have burdened the existing telecommunications infrastructure andmany areas with high web use have begun to experience interruptions in phone service,certain local telephone carriers have petitioned governmental bodies to regulate Internetservice providers ("ISPs") and online service providers ("OSPs") in amanner similar to long distance telephone carriers and to impose access fees on ISPs andOSPs. If any of these petitions or the relief sought therein is granted, the costs ofcommunicating on the Internet could increase substantially, potentially adverselyaffecting the growth in use of the Internet. Further, due to the global nature of theInternet, it is possible that, although transmissions relating to our solutions originatein the State of Florida, the governments of other states or foreign countries mightattempt to regulate our transmissions or levy sales or other taxes relating to ouractivities. There can be no assurance that violations of local laws will not be alleged orcharged by state or foreign governments, that we might not unintentionally violate suchlaws or that such laws will not be modified, or new laws enacted, in the future. Any ofthe foregoing developments could have a material adverse affect on our business, resultsof operations and financial condition. A number of proposals have been made at thefederal, state, and local level that would impose additional taxes on the sale of goodsand services through the Internet. Such proposals, if adopted, could substantially impairthe growth of electronic commerce ("e-commerce") and could adversely affectopportunity to derive financial benefit from such activities. Also, Congress recentlypassed, and the President has signed into law, the Digital Millennium Copyright Act, whichis intended to reduce the liability of online service providers for listing or linking tothird party web sites that include materials that infringe copyrights or rights of others.Congress also passed, and the President has signed into law, the Children's OnlineProtection Act and Children's Online Privacy Act, which will restrict the distribution ofcertain materials deemed harmful to children and to impose additional restrictions on theability of online services to collect user information from minors. We do not believe thislegislation will have any adverse affect on us. However, there can be no assurance thatsuch legislation will not impose significant additional costs to our business or subjectit to additional liabilities. In addition a number of other countries are consideringadditional regulation. 
**Environmental Impact**
The Company believes that none of its activities utilize any hazardousmaterials or result in the discharge of any pollutants into the environment. The Companybelieves it complies fully with all state and federal environmental laws and regulations. 
**Competition**
The market for clients, visitors and related products and services areintensely competitive and such competition is expected to continue to increase. There areno substantial barriers to entry in this market and we believe that our ability to competedepends upon many factors within and beyond its control, including the timing and marketacceptance of new solutions and enhancements to existing solutions developed by us and ourcompetitors, customer service and support, sales and marketing efforts, and the ease ofuse, performance, price and reliability of the Company's solutions. We also compete withmany Internet content providers and ISPs, including web directories, search engines,shareware archives, content sites, commercial online services and sites maintained byInternet service providers, as well as thousands of Internet sites operated by individualsand government and educational institutions. These companies have longer operatinghistories, longer customer relationships, and substantially greater financial, management,technical development, sales, marketing, personnel and other resources. Many nationallyknown companies and regional local companies across the country are involved in Internetand Intranet applications, including the development and support of web sites and Internetapplications, and the number of these companies is increasing. The companies that offercompetitive products or services, include, among others:

- web site service boutique firms;

- communications, telephone and telecommunication companies;

- computer hardware and software companies;

- established online service companies;

- advertising agencies;

- direct access Internet and Internet-services and access providers;

- specialized integrated marketing communications firms; 

- internal information technologies departments of prospective andcurrent clients; and web site "yellow pages".

We know of at least one directly competitive company - Medconsult.com,which specializes in the location of medical professionals, which is one of the threeareas that we are developing.

We believe that our principal methods of competition in attractingclients include the volume of traffic on our web site, brand recognition, customerservice, the demographics of our clients and viewers, our ability to offer our clientstargeted audiences, and the overall cost-effectiveness of the products and services weoffer. We believe that the principal competitive factors in attracting search engines to acustomer's web site include our design, title, meta tags descriptions and key words. Wealso offer marketing support to our clients in assisting the client in obtainingexclusivity in its market area. Finally, by directing prospective consumers to anexclusive image site, we will give our clients a limited ability to block competition intheir specialized area.

We believe that the number of Internet companies relying on revenuesfrom their web site will increase substantially in the future. In turn, we will likelyface increased competition, resulting in increased pricing pressures on our web sitedesign rates which could in turn have a material, adverse effect on our business, resultsof operations and financial condition. 
**ITEM 2. DESCRIPTION OFPROPERTY**
The Company currently maintains its executive and administrativeoffices, which consist of 1400 square feet, at 6685 Forrest Hill Blvd., Suite 211, WestPalm Beach, FL 33415. The premises are leased from a non-affiliated party under a two yearlease, at $1200 per month, subject to an increase during the second year based upon anincrease in the Consumer Price Index. Prior to its recent move to these facilities, weleased during 1999 and through March 2000 approximately 600 square feet of office space at224 Datura Street, Suite 402, West Palm Beach, Florida 33401 from a non-affiliated partyat a monthly rental of $344.50. The Company also leased during 1999 and through March 2000approximately 2,400 square feet on a month to month basis from a non-affiliate at 324Datura Way for $1,800 per month, which latter premises were used for its marketingactivities. We believe that our facilities are adequate for our current needs andanticipated future needs.
**ITEM 3. LEGAL PROCEEDINGS**
There are no legal proceedings presently pending or threatened againstthe Company.
**ITEM4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS. 

None

 

 
**PART II

ITEM5. MARKET PRICE OF AND DIVIDENDS ON THE REGISTRANT'S COMMON EQUITY AND OTHER SHAREHOLDERMATTERS**
The Company’s common stock is traded on the NASDAQ-OTCBulleting Board market. As of April 24, 2000, there wereten market makers in the Company’s stock. The followinginformation with respect to the high and low market prices was obtained from theCompany’s records. Trading the in Company’s shares commenced in December 1999
Bid Price**1999**High**Low
Quarter Ending Dec.31
$1.125
$1.00**2000
Quarter Ending Mar. 31
$3.500
$1.00
Period Ending April 25
$2.500
$.875
The Company has approximately 200common shareholders. Holders of Common Stock are entitled todividends when, as, and if declared by the Board of Directors, out of funds legallyavailable therefor. The Company has never paid cash dividends on its Common Stock. TheBoard of Directors does not anticipate paying cash dividends in the foreseeable future asit intends to retain future earnings to finance the growth of the Company's businesses.The payment of future cash dividends will depend on such factors as earnings levels,anticipated capital requirements, the operating and financial condition of the Company andits subsidiaries and such other factors that the Board of Directors of the Company maydeem relevant.**ITEM 6.MANAGEMENT'S DISCUSSION AND ANALYSIS**
Results of Operations

During our fiscal year ended December 31, 1999, we had revenues fromsales of $37,856, compared to no revenues during the period from inception on October 22,1998, through the year ended December 31, 1998, respectively. The financial statementsattached hereto include audited financial statements for the year ended December 31, 1999,and the period from inception (October 22, 1998) through December 31, 1998. 

We incurred a net loss of $2,542,578 ($0.57 per Share) during fiscal1999, compared to a net loss of $27,000 ($0.01 per Share) for the period from inceptionthrough December 31, 1998. The net loss during 1999 was attributable principally tonon-cash expense (approximately $2,200,000) related to compensation by the issuance ofsecurities. We believe that such sale and the issuance of shares for services were at thefair market price/value of the shares at the respective dates of the respectivetransactions. See "Statement of Changes in Shareholders Equity, dated December 31,1999", which is part of the "Financial Statements", Item 7 below.

Liquidity and Capital Resources

The Company, at December 31, 1999 had current assets of $221 andnon-current assets (property, equipment and deposits) of 12,701. We had no current assetsat December 31, 1998 and non-current assets (equipment, furniture and fixtures) of $3,500.The Company’s current liabilities were $12,000 at December 31, 1999 compared to nocurrent liabilities at December 31, 1998.

In addition, the Company was capitalized with a $30,000 investment byits founder and then sole shareholder on the date of inception (October 22, 1998). Inconnection with a private placement, we issued a total 235,000 shares for totalconsideration, net of commissions, of $235,000. Further, in January 1999, we received$39,000 from five non-affiliated persons, who received convertible notes which had amaturity date of January 2000, with the option of the holders to convert the notes at $.10per share. The lenders exercised the conversion option during March 1999, and we issued390,000 shares. 

In addition, during March 1999, in connection with the privateplacement, we sold 190,000 units, containing one share and one redeemable warrant, at aprice of $1.00 per unit. The warrant component of the unit is exercisable at a price of$1.00 (the "Units"). In July 1999, an additional 45,000 Units were sold in theprivate placement at $1.00 per Unit. The Warrants are redeemable at any time from andafter July 23, 2000, on thirty days written notice to the holders. We may redeem thewarrants at a price of $.0001 per warrant, provided that during the twenty consecutivetrading day period prior to the notice of redemption, the closing bid price of the shareshave been at least $3.00. See Note D to the Notes to Financial Statements, attachedhereto. 

During 1999, we also received proceeds in the amount of $830,000 fromthe exercise of 830,000 stock options granted to our officers/directors.

There is a trend in the Internet industry toward rapid technologicalchange and development, and such trend could adversely impact our ability to generateincome from continuing operations. As a result, we are aware that such trends in theInternet industry may have a material impact on its short-term or long term liquidity. Ourliquidity has mainly been the result of the sale of the Company’s securities toprivate investors, the conversion of debt into securities, and the exercise of options.

We are an Internet marketing services company specializing in thedesign, creation and marketing of advertising sites for service oriented companies andservice professionals (our clients) and cost-effective Internet products and customsoftware. We strive to provide our clients, with interactive Internet image sites alongwith marketing services. In addition, we provide a subscription service to clients for theservicing and publication of their image sites in strategic zip code locations. Thisassists clients in enhancing their Internet presence and advertising their services. Webegan to achieve limited revenues from operations in 1999 and had total revenues of only$37,856 during 1999. We hope to enjoy increasing sales revenues during 2000.

In connection with the issuance to the Company’s chairman of250,000 B Warrants, which are exercisable at $.01 per warrant, we received an additional$8,500. The Class B Warrants are part of 1,040,000 shares issued, with respect to which weexpensed $250,000 in 1999. 

In April 1999, we entered into a one (1) year employment agreement withour Chief Financial Officer, we agreed to pay compensation in the form of 60,000 shares ofthe Company’s common stock at the rate of 5,000 shares per month. The shares havebeen issued and are being held in escrow by the Company, subject to monthly distribution.The expense was accounted for on the financial statement as consultation fees. At December31, 1999, forty-five thousand (45,000) shares were distributed to the Chief FinancialOfficer, and compensation of $45,000 for services was recorded in the financial statementsas consultation fees. See Note D to the Notes to Financial Statements. We also issued10,000 shares to our corporate attorney in exchange for professional services related tothe private placement.

Our plan to hopefully generate increased sales and achieveprofitability, of which there can be no assurance, anticipates the establishment of amarketing operation in the following markets. The timing of entry into the followingmarkets will be dependent upon the availability of funds from operations and debt orequity financing, at terms and conditions satisfactory to the Company, of which we have noassurance, during the 2000 fiscal year.

- Florida: West Palm Beach, Ft. Lauderdale, Orlando, Jacksonville,Tampa, Gainesville

- North Carolina: Charlotte, Raleigh

- Pennsylvania: Pittsburgh, Philadelphia

- Ohio: Columbus

- Tennessee: Memphis, Nashville

- Illinois: Chicago

- Michigan: Detroit

- Texas: Austin, Dallas, Houston

- Massachusetts: Boston

- New York: Long Island

We intend to have area directors with sales persons in each marketarea. The primary source of revenue will be derived from the sales of image sites.Revenues are also anticipated from on-line product sales. Once our presence is establishedin a number of market areas, we intend to offer the advertising of unaffiliated web sites.

There can be no assurance that this goal will be timely achieved, if atall. Currently, we have established our marketing in the West Palm Beach area, and expectto commence in Charlotte, NC and Gainesville, FL by the mid 2000. We anticipate that ourcapital along with revenues generated from the sale of subscriptions to local businessesin these markets, will be sufficient to satisfy overhead demands plus yield a small grossprofit, although we cannot as of the date of this Annual Report be assured of this fact.If this plan is successful, we expect to file an initial public offering during the year2000, the funds from which will be employed to expand our markets, increase marketing andtake advantage of improving technology. There can, however, be no assurance that we willthen be profitable, if at all. 

Our cash position at April 24, 2000 is $30,000 and assuming noadditional revenues or funding) we have sufficient revenues to operate for approximatelythree months. However, we have been able to rely upon officers/directors exercisingoptions under our stock option plan, the exercise of Class B Warrants, among othersources, for our short term cash requirements. In the short term (approximately twelvemonths), we anticipate that our capital requirements to be approximately $300,000,including $50,000 for further development of the Company’s web site and foradvertising our sales program, i.e., the marketing network. In the long term, the Companywill need substantial funding, which we hope will be sourced from the IPO financing offrom an estimated $2,000,000 to $5,000,000, in order to establish its marketing networks.This will enable us, in management’s opinion, to offer its sales program tobusinesses when we have an established presence. Based upon available funding, at termsand conditions acceptable to the Company, our first priority is the further development ofour web site and our second, is the establishment of the marketing networks; and third isthe advertising of the sales programs. 

Currently, our product research and development efforts will be devotedto the continued upgrading of information on its web site; enhancing the design of the website to maximize visitor interest; and making it visitor friendly. We will also designmore links to client image sites in addition to the current "zip code" method.At present we do not expect to purchase or sell any plant or significant equipment nor dowe expect any immediate change in the number of employees. As we begin to open new marketareas, however, additional commissioned marketing personnel will be engaged. 

The development of Internet products and services is in constant flux.We are constantly reviewing our services. For example, we continuously revamp our web-sitein order to improve our marketability, accessibility to visitors and speed of operation.On the technical side of our business, it is imperative that we maintain a vigil on allnew developments which may affect our operations.

One of our largest capital expenditures involves the purchase ofstate-of-the-art computer equipment. Enhancements and replacements of equipment isnecessary if we hope to become and hopefully continue to maintain a competitive force inthis sector of the Internet market. While we have no current plans to make significantequipment purchases in the near future, the changing technology may require unanticipatedpurchases. 

As we explore and expand into new markets, it will be necessary for usto increase our sales force and operations staff. Currently, there are three (3) employeesinvolved in sales and we anticipate that this number will increase by at least seven (7)employees by the time we establish the twenty-one (21) targeted markets.

Inflation has not had a material effect upon our operations to date. Inthe event the rate of inflation should accelerate in the future, it is expected that costsin connection with the provision by the Company of its services and products willincrease, and, to the extent such increased costs are not offset by increased revenues,our operations may be adversely affected.

Year 2000

The year 2000 issue results from certain computer systems and softwareapplications that use only two digits (rather than four) to define the applicable year. Asa result, such systems and applications may recognize a date of "00" as 1900instead of the intended year 2000, which could result in data miscalculations and softwarefailures. The Company has conducted a preliminary assessment of its key computer systemsand software applications and believes they are Year 2000 compliant. The Company is in theprocess of communicating with all key suppliers, financial institutions and customers toidentify and coordinate the resolution of any Year 2000 issues that might arise. Based onthe initial assessment, the Company believes the cost of addressing the Year 2000 issueshould not have a material impact on the Company’s financial position or results ofoperations.

Except for the historical information herein, the matters discussed inthis Annual Report includes forward-looking statements that may involve a number of risksand uncertainties. Actual results may vary based upon a number of factors, including, butnot limited to, risks in product and technology development, market acceptance of newproducts and continuing demand, the impact of competitive products and pricing, changingeconomic conditions and other risk factors contained in the Company’s most filingswith the Securities and Exchange Commission. 

The Company is not exposed to material risk based on interest ratefluctuation, exchange rate fluctuation, or commodity price fluctuation.
**ITEM 7. FINANCIAL STATEMENTS**
The financial statements are filed as part of this Annual Report onForm 10-KSB for the years ended December 31, 1999 and 1998.
**ITEM8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE**
There have been no changes or disagreements with accountants.

 
**PART III

ITEM 9.DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS**
The following sets forth certain information with respect to directorsand executive officers of the Company with the year in which each director's term expiresin parentheses.

Position with 
**Name**Age**The Company**Term
Derek G. Dunn
32
President, Director
1999-2000
Julian S. Ferretti 
53
Chairman
1999-2000
James E. Devey
29
Vice-President
1999-2000
Jennifer Dunn
28
Secretary
1999-2000
Lynn Dunn
61
Vice-President-Operations,
1999-2000
Arvind B. Ajinkya
54
Treasurer, CFO
1999-2000
Derek G. Dunn has been the President of the Company since itsincorporation in 1998. Mr. Dunn has been a software engineer and programmer for the pasttwelve years. He has performed computer related tasks with prior employers since 1986.From 1986 to 1994 Mr. Dunn was employed as systems administrator with Freedom Travel inWest Palm Beach, Florida. From 1994 to 1996, he was an IBM software consultant andtechnical lead to Keane Inc. in Boca Raton, Florida. In this capacity he provided on-linetechnical support for IBM corporate and domestic accounts and supervised co-workers insolving installation issues. Mr. Dunn was a systems analyst for AmSouth Hoover AL/CDI Inc.in Atlanta from 1997 to April 1998. Mr. Dunn was a software engineer and programmer forHealthway Interactive in Austin, Texas from April 1998 to 1999. Mr. Dunn resigned fromHealthway Interactive on May 1, 1999 and is employed with the Company on a full-timebasis. Mr. Dunn will be responsible for the overall operations of the Company.

Julian S. Ferretti is the Company’s Board Chairman. Since 1989 tothe present he has been the president of Fidelity Manufacturing Co., a wholesale foodbroker. In addition to being Board Chairman, Mr. Feretti will be involved with corporateacquisitions.

James E. Devey is Vice-President of the Company and will be in chargeof sales. Prior to joining the Company, Mr. Devey was employed as a commodity salesman forInfinity Trading Group, from January 1998 to April 1998. From 1996 to 1998 he was in therestaurant business as an owner/operator and managed a restaurant from September 1995 toDecember 1995. From January 1991 to December 1994 Mr. Devey attended Palm Beach CommunityCollege. 

Jennifer A. Dunn has been the Company’s Secretary since 1998. Sheis the sister of the Company’s president, Derek Dunn. Prior to joining the Company,Ms. Dunn was employed by Freedom Travel from 1987 to 1990 as its office manager where shealso created graphic designs for promotional work. From 1990 to 1992 she was employed bySign-A-Rama as manager. From 1992 to 1994 Ms. Dunn was employed as a secretary by SpectorMarketing, from 1994 to 1996 she was a secretary with the Simmons Veterinary Clinic andfrom 1996 to 1998, once again, with Sign-A-Rama. Ms. Dunn was educated at South College inWest Palm Beach, Florida but did not receive a degree. In 1992 and 1990 she attended theITT Institute and System One, respectively, for computer studies. Ms. Dunn will beresponsible for maintaining corporate records and minutes at Board of Director meetings.

Lynn Dunn is the father of Derek and Jennifer Dunn. Mr. Dunn is aVice-President in charge of the Company’s operations. For the past 28 years he hasbeen involved with businesses involving new technologies and marketing concepts. From 1990to 1998 he has acted as an independent marketing consultant. In 1986, Mr. Dunn foundedFreedom Travel Network, which established the first full-service computer linked travelnetwork, and was involved in the management of the company until 1990. From 1978 to 1985,Mr. Dunn was president of Cordaq Marketing Group, a company which managed trade shows forU.S. owned technology companies in Taiwan, pursuant to a U.S government contract.

Arvind B. Ajinkya is the Company’s Treasurer and Chief FinancialOfficer. From 1986 to the present, Mr. Ajinkya owned and operated A.J.’sInternational Inc., a public accounting firm. Between 1981 and 1986 he was avice-president with Fidelity Federal Savings of Florida and acted in the position ofinternal auditor. In 1964 he graduated from Bombay University in India with a Bachelor ofCommerce degree. He was licensed as a Chartered Accountant in 1964 by the Institute ofChartered Accountants of India, and holds other professional certificates as well.

Directors serve for a term of one year or until their successors areelected and qualified.

Executive officers are appointed by and serve at the will of the Boardof Directors. As described above, there are family relationships among the directors andexecutive officers of the Company.
**ITEM 10. EXECUTIVECOMPENSATION**
The following table sets forth all cash compensation paid by thecompany to the Chief Executive Officer and the most highly compensated Executive Officersand key employees, whose total remuneration exceeded $100,000 for services rendered in allcapacities to the company during the 1999 completed fiscal year, the only period since itsinception in which any compensation was paid.
**Summary Compensation Table**
**                                                                                     &nsp;                                                       Long Term Compensation**
**Annual Compensation                                                         Awards                                               Payouts(a)(b)(c)(d)(e)(f)(g)(h)(i)Name and Principal PositionYearSalary($)Bonus($) (in ‘000s)Other Annual Compen-sation($)Restricted Stock Awards(s) ($)Securities Under-lying Options/SARs(#)LTIP Payouts($)All Other  Compensation($)Derek Dunn Pres./Director19992,4005% of 1,000 
0
0
0
0
04% of 1,001-2,0003% of 2,001-3,0002% of 3,001- 4,0001% over 4,000Lynn Dunn V-P./Director19993,0005% of 1,000
0
0
0
0
04% of 1,001-2,0003% of 2,001-3,0002% of 3,001- 4,0001% over 4,000Jennifer Dunn Secretary19990
0
0
0
0
0
0Arvind B. Ajinkya Treasurer/CFO1999(1)
0
0
0
0
0
0
(1) The amount of compensation payable under a April 14, 1999 written employmentagreement to be 5000 shares of restricted common stock per month for one year, and throughDecember 31, 1999 a total of 45,000 shares were distributed to the CFO, at a value of$45,000.

There are no employment agreements with any other executive officer oremployee.

Director Compensation

Directors currently receive no cash compensation for their services inthat capacity. Reasonable out of pocket expenses may be reimbursed to directors inconnection with attendance at meetings.
**ITEM11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**
The following table sets forth information, as of April 19, 2000, withrespect to the number of shares of Common Stock (the only class of stock issued by theCompany) beneficially owned by individual directors, by all directors and officers of theCompany as a group, and by persons known to own more than 5% of the Company's CommonStock. The Company has no other class of voting stock outstanding. 

(1)
(2)
(3)
(4)**Title of Class**Name and Address of Beneficial Owner****Amount and Nature of Beneficial    Ownership****Percent of    Class (a)
Shares prior to Exercise of    Warrants
Shares after Exercise of      Warrants (3)
Prior to Exercise of    Warrants (6)
After Exercise of Warrants    (7)
Common Stock
Derek Dunn and Millie    Dunn(4) 
500,000 shares
0
9.2 %
8.0 %6252 Moneile Dr.Austin, TX 78729
Common    Stock
Julien S.    Ferretti (1)
430,000    shares
0
7.9    %
6.9    %8994 Wendy LaneWest Palm Beach, FL 33411
Common    Stock
Jennifer Dunn    (4)
350,000    shares
0
6.4    %
5.6    %1111 New Parkview PlaceWest Palm, Beach, FL
Common Stock
Christopher Dunn (4)
270,000 shares
0
4.9 %
4.3 %113 Cortes Ave.Royal Palm Beach, FL
Common Stock
Jeanette Dunn (4)
1,100,000    shares
0
20.1 %
17.71 %1111New Parkview PlaceWest Palm Beach, FL
Common Stock
Kevin Dunn (4)
350,000 shares
0
6.4 %
5.6 %1111 New Parkview PlaceWest Palm, Beach, FL
Common Stock
Lynn Dunn, Jr. (4)
350,000 shares
0
6.4 %
5.6 %196 McGregor DriveMcMurray, PA
Common Stock
Fidelity MFG Inc. (1)
210,000 shares
460,000
3.8 %
7.4 %8994 Wendy LaneWest Palm Beach, FL
Common Stock
Regal Advisors Inc.
300,000 shares
550,000
5.5 %
8.8 %PO Box 3174Tortola, British Virgin Islands
Common Stock
U.S. Realty Group, Inc. (2)
150,000 shares400,000
2.7 %
6.4PO Box 15515West Palm Beach, FL
Common Stock
All Officers &    Directors as a 
4,010,000    (4)(5)
73.4 %
64.6 %Group (six people)
(1) Fidelity MFG, Inc. is controlled and its securities arebeneficially owned by Julian Ferretti, and include the shares owned by Mr. Ferretti andMFG.

(2) U. S. Realty Group, Inc. and Royal Finance are under the control ofEdward Muller. The shares set forth include those owned by U. S. Realty, Class B Warrantsowned by Royal Finance, under the control of Mr. Muller.

(3) The Warrants may not be exercised until July 23, 2000, and shallexpire on or before the close of business two years thereafter, July 23, 2002 , unlessextended.

(4) Jennifer, Christopher, Kevin and Lynn Dunn Jr. are siblings toDerek Dunn, the Company’s president. Millie Dunn is Derek’s wife. Jeanette Dunnis their mother.

(4) Includes 60,000 shares payable at 5000 shares per month to ArvindB. Ajinkya, the CFO.

(5) Does not include 1,100,000 shares issued to Jeanette Dunn, the wifeof Lynn Dunn, for which the latter disclaims beneficial ownership.

(6) Based upon 5,460,400 shares outstanding on April 19, 2000.

(7) Based upon 6,210,400 shares outstanding on April 19, 2000 including7500,000 shares issuable upon exercise of warrants.

The Company is not aware of any arrangement which might result in achange in control in the future.

 
**ITEM12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS**
In January, 1999, bridge loans of $39,000 were obtained from five (5)non-affiliated lenders which were used for the expenses relating to our private placement,and for other immediate working capital needs. The lenders received convertible noteswhich required the loans be repaid within twelve (12) months or, at their option could beconverted into the Company’s common shares at the rate of $.10 per share for amaximum 390,000 shares. These notes were converted in April 1999.

In January 1999, we engaged U.S. Realty Group, Inc. as a consultantregarding the management and operations of the Company, future financing, and forpotential acquisitions. The consultant is to devote up to one day per month at the requestof the Company for advice and assistance. U.S. Realty is affiliated with and are under thecontrol of Edward Muller. In addition, Royal Finance, which is under control of EdwardMuller, has been issued and owns 250,000 Class B Warrants. See Item 11 above.In exchange for the services of U. S. Realty, we havegranted this consultant options to purchase 400,000 shares of our common stock at a priceof $.01 per share. An identical consulting agreement was entered with Fidelity MFG, Inc.for 400,000 options. Fidelity MFG, Inc. is wholly-owned by Julien Ferretti, theCompany’s board chairman. Mr. Ferretti received an additional 830,000 options alsoexercisable at $.01 per share, upon joining the Company. These 830,000 options wereexercised in April, 1999. See Item 11 above.
In addition, the Company has agreed to pay these consultant(s)additional compensation, if by virtue of consultant’s introduction, we complete afinancing transaction. Consultant(s) shall be entitled to a finder’s fee of 3% on thefirst $1,000,000, 2% of the next $1,000,000 and 1% of the next $1,000,000. 

On April 5, 1999, the Company issued B Warrants exercisable to purchaseshares at a price of $.01 per share for services rendered to the Company, as follows:

David Brandes
200,000 Shares
Royal Finance Inc. (1)
250,000 Shares
Julian Ferretti
250,000 Shares
Doug Meyers
50,000 Shares
Steve Spell
50,000 Shares
Sherri Simpson
50,000 SharesRoyal Finance is controlled by Edward Muller

The Company has issued a total of 1,040,000 warrants and 850,000 ClassB warrants. The warrants (and their underlying shares) were valued at $.01 per share atthe time of issuance. The total consultation fees expensed were $250,000during 1999.
 

 
**PART III

ITEM 13. EXHIBITSAND REPORTS ON FORM 8-K**
Exhibit

Number Description

3(i)Articles of Incorporation (filed as an exhibit    to Form 10-SB/12g)
3(i)Articles of Amendment to Articles of    Incorporation (filed as an exhibit to Form 10-SB/12g)
3(ii)By-laws (filed as an exhibit to Form    10-SB/12g)
10-aEmployment Agreement between Netgen 2000 and    Arvind Ajinkya (filed as an exhibit to Form 10-SB/12g)
10-bFinancial Consulting Agreement between Netgen    2000 and US Realty Group (filed as an exhibit to Form 10-SB/12g)
10-cFinancial Consulting Agreement between Netgen    2000 and Fidelity MFG (filed as an exhibit to Form 10-SB/12g)
10-dStock Option Agreement (filed herewith)
10-eConsulting Agreement between Netgen 2000 and    Edward Muller (filed herewith)
23Consent of Independent Certified Public    Accountant
27Financial Data Schedule
 

 
**SIGNATURES**
In accordance with Section 12 of the Securities Exchange Act of 1934,the registrant has duly caused this Registration Statement to be signed on its behalf bythe undersigned, thereunto duly authorized.

NETGEN 2000, INC.

a Florida Corporation

 

Date: April 25, 2000

/s/ Derek G. Dunn, President

Chief Executive Officer
**NETGEN 2000, INC.

(A Development Stage Company)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 1999 AND

FOR THE PERIOD OCTOBER 22, 1998 (INCEPTION)

TO DECEMBER 31, 1999

 

TABLE OF CONTENTS****PAGE
INDEPENDENT AUDITOR'S REPORT
BALANCE    SHEET
STATEMENT OF OPERATIONS
STATEMENT OF STOCKHOLDERS' EQUITY
STATEMENT OF CASH FLOWS
NOTES TO FINANCIAL STATEMENTS
CONSENT OF INDEPENDENT    CERTIFIED PUBLIC ACCOUNTANT** 

 

MARK ESCOFFERY, P.A.

Certified Public Accountant

4241A Northlake Boulevard

Palm Beach Gardens, FL 33410

INDEPENDENT AUDITOR'S REPORT

To the Board of Directors

Netgen 2000, Inc.

224 Datura Street, Suite 402

West Palm Beach, FL 33401

I have audited the accompanying Balance Sheet of Netgen 2000, Inc. (aDevelopment Stage Company) as of December 31, 1999 and related Statements of Operations,Stockholders' Equity and Cash Flows for the year ended December 31, 1999 and for theperiod October 22, 1998 (inception) to December 31, 1998. These financial statements arethe responsibility of the Company's Management. My responsibility is to express an opinionon these financial statements based on my audit.

I conducted my audit in accordance with generally accepted auditingstandards, those standards require that I plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatements. Anaudit includes examining on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accounting principlesused and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. I believe that my audit provides a reasonable basis formy opinion.

In my opinion, the financial statements referred to above presentfairly, in all material respects, the financial position of Netgen 2000, Inc. (aDevelopment Stage Company) as of December 31, 1999 and the results of its operations andits cash flows for the year then ended and for the period October 22, 1998 (inception) toDecember 31, 1998 in conformity with generally accepted accounting principles.

The accompanying financial statements have been prepared assuming thatthe Company will continue as a going concern. As discussed in Note H to the financialstatements, the Company has suffered losses during the development stage that raisessubstantial doubt about its ability to continue as a going concern. Management's plan inregard to these matters are also described in Note H. The financial statements do notinclude any adjustments that might result from the outcome of this uncertainty.

 

Palm Beach Gardens

Florida

April 3, 2000

 
**NETGEN 2000, INC.

(A Development Stage Company)

BALANCE SHEET

DECEMBER 31, 1999

ASSETS****Current Assets
   Cash
221
         Total Current Assets
221
Property and Equipment, Net
10,701
Deposits
2,000**       TOTAL ASSETS**$ 12,922**LIABILITIES AND    STOCKHOLDERS' EQUITY**Current Liabilities
Accounts Payable and    Accrued Expenses
12,000**     TOTAL CURRENT LIABILITIES
12,000
   Common Stock,    $.01 par value 6,000,000 shares authorized 4,510,000 shares issued   
     and outstanding
45,000
   Additional    Paid-In Capital
2,525,600
   Accumulated    Deficit during Development Stage
(2,569,778)**Total Stockholders'    Equity
922**TOTAL LIABILITIES AND    STOCKHOLDERS'EQUITY
$12,922
See Notes to Financial Statements

 
**NETGEN 2000, INC.

(A Development Stage Company)

STATEMENTS OF OPERATIONS****For the Year Ended    12/31/99**For the Period 10/22/98    (Inception) through 12/31/98**For the Period 10/22/98    (Inception) through 12/31/99**Sales
$37,856
$ -
$37,856   Selling and General and    Administrative
(2,582,853)
(27,000)
(2,610,053)
   Loss from    Operations**Other Income & Expense**
   Dividends
2,673
-
2,673
   Interest    Expense
(254)
-
(254)**Other Income &    Expense
2,419
-
2,419**Net Loss
$(2,542,578)
$(27,200)
$(2,569,778)
Loss Per Share Basic and    Diluted
(0.57)
(0.01)
Weighted average shares    Outstanding
4,418,750
3,000,000
See Notes to Financial Statements

 
**NETGEN 2000, INC.

(A Development Stage Company)

STATEMENT OF STOCKHOLDERS'EQUITY

FOR THE YEAR ENDED DECEMBER 31, 1999 AND

FOR THE PERIOD OCTOBER 22, 1998 (INCEPTION)

THROUGH DECEMBER 31, 1999**
COMMON    STOCK
ADDITIONAL    PAID IN CAPITAL
ACCUMULATED    DEFICIT DURING DEVELOPMENT STAGE
 

TOTAL
SHARES
AMOUNTBeginning Balance
-
-
-
-
-Issuance of Common Stock
3,000,000
30,000
700
-
30,700Net Loss
-
-
-
(27,000)
(27,200)Balance at 12/31/98
3,000,000
30,000
700
(27,000)
3,500Debt Converted to Common Stock
390,000
3,900
386,100
-
390,000Stock Options Exercised
830,000
8,300
821,700
-
830,000Stock Issued as Com- pensation for    Service
45,000
550
44,450
-
45,000Common Stock Issued for Private    Placement
235,000
2,350
232,650
-
235,000Stock Warrants 
-
-
1,040,000
-
1,040,000Net Loss
-
-
-
(2,542,578)
(2,542,578)Balance at End of Year
4,510,000
$45,100
$2,525,600
$(2,569,778)
$922
See Notes to Financial Statements

 
**NETGEN 2000, INC.

(A Development Stage Company)

STATEMENT OF CASH FLOWS****For the Year Ended    12/31/99**For the Period 10/22/98    (Inception) through 12/31/98**For the Period 10/22/98    (Inception) through 12/31/99**CASH FLOW FROM OPERATING    ACTIVITIES:
Net Loss
$(2,542,578)
$(27,200)
$(2,569,778)
Adjustment to reconcile net    loss to net cash used for Operating****Activities:**   Depreciation
2,675
-
2,675
   Convertible    Debt
390,000
-
390,000
   Stock Options    Exercised
830,000
-
830,000
   Compensation    For Services
45,000
-
45,000
   Stock Warrants    Issued
1,040,000
-
1,040,000
Changes in operating assets    and liabilities:
   Increase in    Accounts payable and    
12,000
12,000    Accrued Expenses**NET CASH USED OF    OPERATING ACTIVITIES
(222,903)
(27,200)
(250,103)**CASH FLOWS FROM    INVESTING ACTIVITIES:

   Deposit
(2,000)
-
(2,000)
   Purchase of    Property & Equipment
(9,876)
(3,500)
(13,376)**NET CASH USED FOR    INVESTING ACTIVITIES
(11,876)
(3,500)
(15,376)**CASH FLOWS FROM    FINANCING ACTIVITIES:
   Common Stock    Issued
-
30,700
30,700
   Private    Placement
235,000
-
235,000
   Proceeds From    Loans
39,000
-
39,000
   Pay Off Of    Loans
(39,000)
-
(39,000)**NET CASH PROVIDED BY FINANCING ACTIVITIES**
235,000
30,700
265,700
NET INCREASE IN CASH
221
-
221
CASH AT BEGINNING OF PERIOD
-
-
-**CASH AT END OF PERIOD
$221
$-
$221**SUPPLEMENTARY    DISCLOSURES OF CASH FLOWS INFORMATION:
Cash paid during the year    for:
Income Taxes
$-
$-
Interest
$254
$-
See Notes to Financial Statements
**NETGEN 2000, INC.

(A Development Stage Company)

For the Year ended December 31, 1999 and

For The Period October 22, 1998 (Inception)

Through December 31, 1999

NOTES TO FINANCIAL STATEMENTS

 

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
Nature of Operations

Netgen 2000, Inc. ("the Company") was incorporated in theState of Florida on October 22, 1998. The Company specializes in designing, creating andmarketing cost effective internet web and image sites, products and custom software.

Development Costs

Development costs incurred by the Company are charged to expenses inaccordance with Statement of Position 98-5 Reporting on the Costs of Start Up Activitieseffective for fiscal years after December 15, 1998.

Property and Equipment

Property and equipment are recorded at cost for financial reportingpurposes and are depreciated under the straight-line method over their estimated economicuseful lives. Significant additions and betterments are capitalized. Expenditures formaintenance, repairs and minor renewals are charged to operations as incurred.

Income Taxes

Income tax assets and liabilities are computed for temporarydifferences between the financial statement and tax bases of assets and liabilities thatwill result in taxable or deductible amounts in the future, based upon enacted tax lawsand rates applicable to the periods in which the differences are expected to affecttaxable income. Valuation allowances are established when, based on the weight ofavailable evidence, it is more likely than not that some portion or all of the deferredtax assets will not be realized. Income tax expense is the tax payable or refundable forthe period, plus or minus the change during the period in deferred tax assets andliabilities.

 
**NETGEN 200, INC.

(A Development Stage Company)

For The Year Ended December 31, 1999 and

For The Period October 22,1998 (Inception)

Through December 31, 1999

(Continued)**
 
**NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**
Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with generallyaccepted accounting principles requires Management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosure of contingent assetsand liabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Actual results could differ from thoseestimates.

Fair Value of Financial Instruments

The fair value of the Company's financial instruments, consisting ofaccounts payable, approximate their carrying value.

Loss Per Share

Basic earnings per share are computed by dividing earnings available tocommon stockholders by the weighted average number of common shares outstanding during theyear. Diluted earnings per share reflect per share amounts that would have resulted ifdilutive potential common stock had been converted to common stock.
**NOTE B - DEVELOPMENT STAGE OPERATIONS**
From the inception of the Company on October 22, 1998 to December 31,1999 the operations of the Company were devoted primarily to developing a corporate website, raising capital, obtaining financing, marketing and administrative functions.

The Company was capitalized initially with a $30,000 investment fromits Founder and Sole Stockholder at October 22, 1998.
** 

NETGEN 2000, INC

(A Development Stage Company)

For the year Ended December 31, 1999 and

For The Period October 22, 1998 (Inception)

Through December 31, 1999

NOTES TO FINANCIAL STATEMENTS

(Continued)

NOTE C - PROPERTY AND EQUIPMENT

Property and equipment is stated at cost and at December 31, 1999    was comprised of the following:

Computer Equipment
$12,272
Furniture & Fixtures
1,104
Less: Accumulated    Depreciation
$13,376
2,675
Total
$10,701**NOTE D - STOCK OPTIONS AND WARRANTS**
In January 1999 loans of $39,000 were obtained from five (5) nonaffiliated lenders and used for private placement and working capital purposes. Thelenders received convertible notes which required the loans to be repaid within twelve(12) months or at the option of the lenders to be converted into common stock at $0.10 pershare. The lenders exercised their options and received 390,000 shares in March 1999.

In January 1999 the Company granted consultant options for 400,000shares at an option price of $.01 per share in exchange for services rendered. The priceof the shares was valued at $1.00 per share based upon the price paid in a privateplacement. The Consultant has been providing services to the Company since January 1999per their agreement. Consulting fees expensed relating to these options were $400,000 forthe year ended December 31, 1999.

In March 1999, a private placement offering was completed and $190,000were raised by selling 190,000 units containing one (1) share of common stock, $.01 parvalue and one (1) redeemable warrant (A), which when exercised entitled the holder to one(1) share of common stock at an exercised price of one ($1.00) dollar, subject toadjustments under certain circumstances. In July 1999 an additional $45,000 was raisedthrough private placement by selling 45,000 units each consisting of one (1) common stock,$.01 per value and one (1) 

 
**NETGEN 2000, INC.

(A Development stage Company)

For the Year Ended December 31, 1999 and

For The Period October 22, 1998 (Inception)

Through December 31, 1999

NOTES TO FINANCIAL STATEMENTS

(Continued)

NOTE D - STOCK OPTIONS AND WARRANTS (Continued)**
redeemable warrant at an offering price of $1.00 per unit. The warrantsare redeemable by the Company at any time after one year from July 23, 2000, on thirty(30) days written notice (which notice may not be given prior to one year period.) At aprice of $.0001 per warrant, subject to prior exercise, should the common stock trade at aclosing bid price of at least three ($3.00) dollars per share for twenty consecutivetrading days. The warrants may not be exercised for one (1) year from July 23, 2000 andshall expire on or before the close of business two (2) years thereafter, July 23, 2002,unless extended. The Company did not assign any value to these warrants in the financialstatements.

During 1999 the Company authorized a total of 2,000,000 B Warrants topurchase common stock at a par value of $0.01. At December 31, 1999 the Company had issued1,040,000 B Warrants and $1,040,00 was expensed. These Warrants were issued to consultantsfor their services. The Warrants expire on July 23, 2002.

In April 1999, the Company authorized 60,000 shares to be issued to theChief Financial Officer in exchange for services rendered under a one (1) year employmentagreement. Five thousand (5,000) are to be issued monthly for services. At December 31,1999, 45,000 shares had been issued to the Chief Financial Officer and compensation of$45,000 for these services, based on the market value of the shares at the time, has beenrecorded in the financial statements as consulting fees.

In August 1999, the Company issued 10,000 shares to the CorporateAttorney in exchange for his professional services rendered in connection with the privateplacement mentioned above. The shares were recorded at fair market value and consequently$10,000 was offset against the private placement proceeds. 

 
**NETGEN 2000, INC.

(A Development Stage Company)

For The Year Ended December 31, 1999 and

For The Period October 22, 1998 (Inception)

Through December 31, 1999

NOTES TO FINANCIAL STATEMENTS

(Continued)****NOTE E - RELATED PARTY TRANSACTIONS**
The Company entered into a consulting agreement with a companycontrolled by the Chairman of the Board of Directors. The agreement granted the companyoptions of 400,000 shares of common stock in exchange for consulting services which beganin January 1999. In addition the Chairman received an option to purchase 30,000 shares onjoining the company. The consulting expenses relating to exercising the options relatingto the shares and the warrants have been accounted for at the market value determined atthe time of the contract at approximately $430,000 for the period to December 31, 1999.

The Chairman also received 250,000 B Warrants to purchase common stockat a par value of $.01. These B Warrants are part of 1,040,000 issued as described in theprevious paragraph and $250,000 was expensed.
**NOTE F - INCOME TAXES**
At December 31, 1999, the Company had available a net operating losscarryforward for federal and state tax purposes of approximately $2,580,000 which could beapplied against taxable income in subsequent years through 2014. The tax effect of theoperating loss carryforward is approximately $970,000 and a valuation allowance for thesame amount has been provided.
**NOTE G - OPERATING LEASE**
The Company leased its office facilities on a month-to-month basis.Total rent expense for the year ended December 31, 1999 was $14,400.

 
**NETGEN 2000, INC.

(A Development Stage Company)

For The Year Ended December 31, 1999 and

For the Period October 22, 1998 (Inception)

Through December 31, 1999

NOTES TO FINANCIAL STATEMENTS

(Continued)

NOTE H - GOING CONCERN**
As shown in the accompanying financial statements the Company hasincurred net operating losses for the year ended December 31, 1999 of $2,552,578 and$27,200 for the period from October 22, 1998 (inception) to December 31, 1998. These netoperating losses create an uncertainty about the Company's ability to continue as a goingconcern.

Management, however, has projected that the Company will generatesignificant sales in the year 2000 and subsequent years because its website is fullyoperational and the Company now has the ability to sell effective internet web and imagesites to its customers.
**NOTE I - SUBSEQUENT EVENTS**
Effective in January 2000 the Company started trading on the NASDAQusing the symbol NTGI.

In January 2000 the Company filed Form S-8 with the Securities andExchange****Commission to provide for shares to be issued to the Chairman and ChiefExecutive Officer, and consultant and counsel.

The Chairman and Chief Executive Officer received 500,000 shares forservices he provided and continues to provide to the Company.

The Company also entered into an agreement with a consultant and hasissued 300,000 shares accordingly. The consulting agreement provides for compensation forservices relating to marketing, securities and other business matters and services relatedto potential mergers and acquisitions.

Form S-8 also provided for the issuance of 50,000 shares to theCompany's corporate securities counsel in consideration for continuing services inconnection with the preparation and review of all corporate securities filings with theSecurities and Exchange Commission and such other contracts and agreements between theCompany and third parties as requested.
** 

EXHIBITS

 

Exhibit 10-d**
 

NETGEN 2000, INC. STOCK OPTION PLAN, EFFECTIVE FEBRUARY 1, 2000

SECURITIES OFFERED. 

The securities offered pursuant to the Stock Option Plan, as amended(the "Plan") are shares of NETGEN 200, INC.’s (the "Corporation")Common Stock having a par value of $.01 per Share ("Common Stock"). Sharesdelivered upon exercise of options may be either treasury stock or newly issued shares.The Board, as hereinafter defined, may determine from time to time to authorize and grantadditional options under this Plan.

2. PURPOSE. 

The Plan was established for the purpose of providing key employees andthose associated with the Corporation, the opportunity to participate in the growth of theCorporation through the purchase of the Common Stock. The Board of Directors of theCorporation (the "Board") believes that the Plan affords an appropriate means ofrewarding key employees, consultants and directors for their past and future contributionsto the Corporation's growth, and of encouraging such employees, consultants and directorsto remain or enter the service of the Corporation, Options granted under the Plan may beintended to qualify as incentive stock options under the Internal Revenue Code of 1996, asamended (the "Code") or may be designated as non-qualified stock options, orotherwise. 

3. ADMINISTRATION OF THE PLAN. 

The Plan is currently administered by the Board but may also beadministered by or a committee of the Board consisting of not less than three membersappointed by the Board and serving at the Board's pleasure, if an when any committee shallbe appointed. Each member of the Board has an equal vote in the administration of thePlan. 

As of the date hereof, the members of the Board are as follows: 
**NAME, and POSITION WITH THE COMPANY

Julian Ferretti, Chairman of the Board, 

Derrick Dunn, President and Director 

Lynn Dunn, Vice President and Director**
The Board has been elected and serves until each of members successorsare duly elected and qualify. Board members may be removed for cause by the affirmativevote of the holders of a majority of shares outstanding and entitled to vote for suchpurpose. The majority of the members of the Board constitutes a quorum. The acts of amajority of the members present at any meeting at which a quorum is present, or actsapproved in writing by a majority of the Board are deemed the acts of the Board.

The Board may from time to time adopt such rules and regulations as itmay deem advisable for the administration of the Plan, and may alter, amend or rescind anysuch rules and regulations in its discretion. The Board has the power to interpret oramend or discontinue the Plan, except that without the written consent of an optionee, noamendment or suspension of the Plan shall alter or impair any option previously granted tothe optionee under the Plan, subject to any provisions otherwise in the Plan. Alldecisions made by the Board in the administration and interpretation of the Plan shall bebinding and conclusive on all persons for all purposes. No member of the Board shall beliable for any action taken or decisions made by him in good faith with respect to thePlan or any option granted under it. Options may be granted by management of theCorporations without Board approval so long as the Board ratifies by formal Board actionall options so granted. 

4. GRANT OF OPTIONS. 

The grant of options hereunder is evidenced by written notice of thegrant, including the terms and conditions of the option granted, and whether the option isan incentive stock option, a qualified stock option, or non-qualified stock option, orotherwise, which notice shall be delivered to the individual to whom the option isgranted. An optionee may, if otherwise eligible, be granted multiple options. 

5. TERMS AND CONDITIONS OF OPTIONS. 

The type of option, the number of shares which may be purchased undereach option, and the purchase price per share, is designated by the Board at the time theoption is granted. The purchase price per share of an option may in no event be less than100% of the fair market value of each share at the time the option is granted; provided,however, that incentive stock options may not be granted to any holder of the votingrights of 10% or more of total combined voting power of all classes of stock of theCorporation at time of grant, unless the purchase price shall be at least 100% of the fairmarket value of the shares at the time of grant. "Fair market value" shall bedetermined as described in Section 9 below. An option granted under the Plan is nottransferable by the individual to whom it is granted otherwise than by will or the laws ofdescent and distribution, and is exercisable, during the lifetime of such individual, onlyby him; provided, however, that if such individual become legally disabled, his legalrepresentative may exercise the option on his behalf, No incentive stock options may begranted under the Plan to any employee where the aggregate fair market value (determinedat the time the option is granted) of the stock with respect to which incentive stockoptions are exercisable for the first time by such employee during any calendar year(under all such plans of the Corporation and its parent and subsidiary corporations) shallexceed $100,000. Options granted under the Plan that are non-qualified stock options mayexceed the foregoing limits. All options may be exercisable without regard to whetherthere may be outstanding one or more other options previously granted in favor of theoptionee. Any shares of Common Stock which are issued to an optionee upon exercise of anoption granted under the Plan shall be subject to a right of first refusal in favor of theCorporation, the specific terms of which shall be set forth in such optionee's optionagreement. The Board may impose on any option any additional terms and conditions which itdeems advisable and which are not inconsistent with the Plan. 

6. EXERCISE OF OPTIONS.

Options granted hereunder shall provide for payment to the Corporationin cash.

Unless otherwise specified by the Board, all unexercised stock optionsgranted pursuant to the Plan, if otherwise exercisable as described herein, shall beexercisable by an optionee only 

(I) for a period of six months for incentive stock options and twelvemonths for non-qualified stock options after the optionee's employment or otheraffiliation with the Corporation terminates due to the optionee's death or disability, ordue to termination by the Corporation "without" cause, and 

(II) by midnight on the 10th business day after the termination, if theoptionee voluntarily terminates his employment or other affiliation, or 

(III) by midnight on the date of termination if the Corporationterminates the optionee "with" cause. If the optionee's employment or otheraffiliation with the Corporation is terminated by reason of the optionee's commission of afelony, fraud, or willful misconduct which has resulted, or is likely to result, insubstantial and material damage to the Corporation, as determined in the discretion of theBoard, the option can not be exercisable at anytime after termination. 

Options are exercised by written notice from the holder of the optionto the Corporation, setting forth the number of shares desired to be purchased, statingwhether the employee/optionee is exercising an incentive stock option or non-qualifiedstock option, and accompanied by cash or check in the amount equal to the full purchaseprice of the shares being purchased; provided, however, that the Corporation may in itsdiscretion allow the optionee to pay the purchase price in whole or in part bytransferring to the Corporation shares of Common Stock held by him or by being credited bythe Corporation for shares he has a right to acquire in the option being exercised, inwhich case the resulting stock certificate reflects the number of shares after payment ofthe exercise price.

Notice of exercise must be addressed to the Corporation at itsprincipal place of business; Attention: President; shall be signed by the holder of theoption; and shall, at the option of the Corporation, contain a representation that theshares are being purchased for investment only and not for resale or distribution. TheCorporation may place one or more legends on any certificate issued hereunder which itdeems necessary to comply with any applicable law. Within a reasonable time after receiptof notice in the form specified above, the Corporation must cause to be issued anddelivered to the holder of the option a certificate for the number of shares of CommonStock which the holder has purchased, provided, however, that the Corporation may, in itsdiscretion, allow the optionee to elect to pay any withholding taxes payable, in whole orin part, by transferring to the Corporation shares of Common Stock of the Corporationowned by him or by being credited by the Corporation for shares he has a right to acquirein the option being exercised, in which case the resulting stock certificate must reflectthe number of shares after payment of the taxes. All documentary stamp taxes payable onaccount of such issue must be paid by the Corporation. In no event shall the Corporationbe required to issue fractional shares upon the exercise of an option. An optionee mayexercise less than all of the matured portion of the option, in which case suchunexercised, matured portion shall continue to remain exercisable, Subject to the terms ofthe Plan, until the option terminates as described below. No stock option grantedhereunder is exercisable after the expiration of ten years from the date such option isgranted, provided however, that no incentive stock option granted to a 10% stockholder (asreferenced in Section 5 hereof shall be exercisable after the expiration of 5 years fromthe date such option is granted. The Board may determine such other period of expirationof any option, as shall be set forth in the stock option purchase agreement.

7. INCENTIVE OPTIONS.

Incentive stock options may be granted only to employees (includingofficers) of the Corporation. A director of the Corporation is not eligible to be grantedan incentive stock option unless the director is also an employee of the Corporation.Employment with the Corporation includes employment with any parent or subsidiary asdefined in Section 425 of the Code. 

8. LIMITED RIGHTS. 

No person has any rights as a stockholder with respect to any sharescovered by an option until the date of the issuance of a stock certificate(s) for theshares for which the option has been exercised. No adjustment is made for dividends ordistributions or other rights for which the record date is prior to the date such stockcertificate(s) are issued, and the Corporation is under no obligation to give optionee'snotice of any such record date, except as described in Section 10. Nothing in the Plan orin any option agreement confers upon any optionee any right to continue in the employ ofthe Corporation or interfere in any way with any right of the Corporation to terminate theoptionee's employment at any time. The adoption or existence of the Plan, of itself, shallnot be deemed to entitle any employee to any rights to be granted options. 

9. DEFINITION OF FAIR MARKET VALUE. 

For the purposes of the Plan, "fair market value" meanseither the exercise price per share established by and in the discretion of the Board or,in the event the Corporation's stock is publicly traded: (i) the average of the closingbid and ask price per share of Common Stock on the date preceding the date of grant, asreported by the National Association of Securities Dealers Automated Quotation System,(ii) the average of the closing bid and ask price per share of Common Stock on the datepreceding the date of grant, as reported by the National Quotation Bureau, Inc.'s"Pink Sheets", if applicable, or (iii) if the Common Stock is listed on anational securities exchange, fair market value shall mean the closing price on suchpreceding date as reported by the Wall Street Journal. 

10. STOCK SPLITS, MERGERS, RECAPITALIZATIONS. 

In case of any stock split, stock dividend or similar transaction whichincreases or decreases the number of outstanding shares of the Corporation's Common Stock,appropriate adjustment will be made to both the number of shares which may be purchasedunder the Plan and the number and price per share of Common Stock which may be purchasedunder any outstanding options. In the case of any merger, liquidation, sale of all orsubstantially all of the assets of the Corporation or other transaction which results inthe conversion of the Corporation's Common Stock into cash and/or securities of anothercorporation, the Board will either (a) provide for the acceleration of the exercise dateof any option to the day immediately preceding the closing day of such event, or (b)provide for the replacement of any options with comparable options to purchase the stockof such other corporation. 

11. CERTAIN TAX CONSEQUENCES 

No taxable income is realized by a holder of an option granted pursuantto the Plan (a "Holder") upon the grant or exercise of all incentive stockoption. If Common Stock is issued to a Holder pursuant to the exercise of an incentivestock option, and if no disqualifying disposition of such shares is made by such a Holderwithin two years after the date of grant or within one year after the transfer of suchshares to such a Holder, then (i) upon sale of such shares, any amount realized in excessof the option price will be taxed to such a Holder as a long-term capital gain and anyloss sustained will be a long-term capital loss, and (ii) no deduction will be allowed tothe Holder's employer for Federal income tax purposes. If Common Stock acquired upon theexercise of an incentive stock option is disposed of prior to the expiration of eitherholding period described above, generally (i) the Holder will realize ordinary income inthe year of disposition in an amount equal to the excess (if any) of the fair market valueof such shares at exercise (or, if less, the amount realized on the disposition of suchshares) over the option price paid for such shares, and (ii) the Holder's employer will beentitled to deduct such amount for Federal income tax purposes if the amount represents anordinary and necessary business expense. Any further gain (or loss) realized by the Holderupon the sale of the Common Stock will be taxed as short-term or long-term capital gain(or loss), depending on how long the shares have been held, and will not result in anydeduction by the employer. Subject to certain exceptions for disability or death, if allincentive stock option is exercised more than three months following termination ofemployment, the exercise of the option will generally be taxed as the exercise of anonqualified stock option. For purposes of determining whether a Holder is subject to anyalternative minimum tax liability, a Holder who exercises an incentive stock optiongenerally would be required to increase his or her alternative minimum taxable incomes andcompute the tax basis in the stock so acquired, in the same manner as if the Holder hadexercised a nonqualified stock option. Each Holder is potentially subject to thealternative minimum tax. In substance, a taxpayer is required to pay the higher of his/heralternative minimum tax liability or his/her "regular" income tax liability. Asa result, a taxpayer has to determine his/her potential liability under the alternativeminimum tax. With respect to nonqualified stock options (i) no income is realized by theHolder at the time the option is granted; (ii) generally, at exercise, ordinary income isrealized by the Holder in an amount equal to the difference between the option price paidfor the shares and the fair market value of the shares, if unrestricted, on the date ofexercise, and the Holder's employer is generally entitled to a tax deduction in the sameamount subject to applicable tax withholding requirements; and (iii) at sale, appreciation(or depreciation) after the date of exercise is treated as either short-term or long-termcapital gain (or loss) depending on how long the shares have been held. Individualssubject to Section 16(b) of the Exchange Act will recognize ordinary income at the time ofexercise of a nonqualified stock option as noted above, provided at least six months haveelapsed from the date of grant to the date of exercise. In the event that less than sixmonths have elapsed, such individual will recognize ordinary income at the time such sixmonth period elapses in an amount equal to the excess of the fair market value of theshares on such date over the exercise price. Holders are strongly advised to consult withtheir individual tax advisers to determine their personal tax consequences resulting fromthe grant and/or exercise of options or the issuance and sale of restricted stock underthe Plan. 

12. RESTRICTIONS ON RESALE. 

Any purchaser of Common Stock who is a "control person" ofthe Corporation, as defined in Rule 405 under the Securities Act of 1933, as amended (the"33 Act"), may only reoffer to resell such shares pursuant to a separateprospectus under the provisions of Rule 415 promulgated under such Act or under theprovisions of Rule 144 promulgated under such Act. The resale of shares acquired upon theexercise of incentive stock options within one year from the date of acquisition or twoyears from the date of option grant rally have certain adverse federal tax consequences.The Corporation's executive officers, directors and beneficial owners of more than 10% ofthe Common Stock ("Insiders") acquiring options pursuant to the Plan are subjectto Section 16 of the 1934 Exchange Act ("Exchange Act"). Section 16 prohibitspurchases and sales or sales and purchases of any of the Corporation's equity securitiesby Insiders within a six month period. Any profit realized by an Insider on any purchaseand sale, or any sale and then purchase, of shares of Common Stock or stock options issuedunder the Plan, which occurs within a six-month period is recoverable by the Corporation(or a stockholder suing on behalf of the Corporation) under Section 16(b) of the ExchangeAct. Section 16 of the Exchange Act also requires all Insiders to report on Forms 3, 4 and5, as a reporting company under the Exchange Act and the rules and regulations of theSecurities and Exchange Commission, all ownership as well as any changes in such equitysecurities that are held by such individual ownership of any of the Corporation's equitysecurities that are held by such individuals. This includes acquisitions and dispositionsof shares of Common Stock and stock options issued under the Plan to Insiders. 

13. SHARES SUBJECT TO GRANT. 

As of February 1, 2000, options for an aggregate 500,000 shares aresubject to the Plan.

14. APPLICABILITY OF ERISA; QUALIFICATION UNDER CODE SECTION 401(a).The Plan is not subject to the Employee Retirement Income Security Act of 1974("ERISA") and is not qualified under Section 401(a) of the Code. There will beno fees, commissions or other charges in connection with the purchase of Common Stockpursuant to the Plan other than payment of the option exercise price. 

15. FURTHER INFORMATION REGARDING THE PLANS/INCORPORATION OF CERTAINDOCUMENTS BY REFERENCE 

Additional information about the Plan and the administrators of thePlan may be obtained from NETGEN 2000, INC., Attention: Derrick Dunn, 1111 New Park ViewPlace, West Palm Beach, FL 33417. The following documents filed by the Corporation withthe Securities and Exchange Commission are incorporated herein by reference: 

A. The Corporation's Form 10-SB/12g/A, as amended; 

B. The Corporation's Quarterly Reports on Form 10-QSB for the quartersended September 30, 1999 and June 30, 1999.

The description of the Corporation's Common Stock contained in theCorporation's Registration Statement on Form 10-SB/12g/A (Registration No. 0-26307) filedby the Corporation on August 10, 1999, as amended. Copies of all documents incorporated byreference and additional information concerning the Plan and its administrators areavailable to plan participants without charge upon a written request address to NETGEN2000, INC., Attention: Derrick Dunn, 1111 New Park View Place, West Palm Beach, FL 33417,telephone number (561) 655-5351

 
**Exhibit 10-e

SERVICES AGREEMENT

 

THIS SERVICES AGREEMENT (the "Agreement") is dated as ofthis 15th day of January, 2000 between Netgen 2000, Inc. ("NTGI"), with officeslocated at 224 Dutura Street, Suite 402, West Palm Beach, FL 33401 and Edward Muller withoffices located at 1481 South Military Road-Suite 12, West Palm Beach, FL 33415. (the"Consultant"). 

WHEREAS, NTGI and the Consultant desire to enter into a consultingservices agreement pursuant to which the Consultant shall provide services to NTGI, amongothers, as set forth herein below.

**NOW THEREFORE**, the parties agree as follows:

**1. Term:**This Agreement shall be for the term of thirteenmonths through December 31, 1999, from the date first set forth above, unless extended bythe parties upon mutual agreement in writing prior to the expiration of this Agreement.

**2. Consulting Services:**NTGI hereby retains theConsultant to provide consulting services to NTGI upon the terms and conditions herein setforth. Such services (the "Services") shall include, but not to be limited to:(i) assisting NTGI with its compliance with the rules and regulations of the Securitiesand Exchange Commission ("SEC") as required under the Securities Act of 1933, asamended (the "Act") and under the Securities Exchange Act of 1934 (the"Exchange Act"), from time to time, during the term of this Agreement and anyrenewal; (ii) negotiating on behalf of NTGI all contracts, joint venture agreements,employment agreements, consulting agreements, among other agreements, and upon completionof such negotiations, assisting counsel to NTGI with the preparation of all contracts forreview by the board of directors of NTGI prior to execution by NTGI; (iii) assisting NTGIin its corporate finance matters including but not limited to attending conferences withinvestment banking firms and investors; (iv) attending board of directors meetings, eitherin person or telephonically, from time to time, during the term of the Agreement and anyrenewal; and (v) providing such other Services as may be reasonably required by the boardof directors from time to time during this Agreement. 
**3. Share Consideration:

1. Following the execution of this Agreement, and as considerationfor the Services rendered and to be rendered by the Consultant during the term of thisAgreement, NTGI shall cause to be issued to the Consultant 300,000 Shares of NTGI. Thisshall be exclusive of any additional Shares or other consideration that NTGI shall issueor give to Consultant for any other reason.

2. The certificates representing the Shares shall bear the followinglegend:
**THE SHARES OF COMMON STOCK REPRESENTED BY THIS CERTIFICATE HAVE NOTBEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "ACT") OR THELAWS OF ANY OTHER JURISDICTION AND MAY NOT BE SOLD, TRANSFERRED, PLEDGED, HYPOTHECATED OROTHERWISE DISPOSED OF IN ANY MANNER (1) WITHOUT REGISTRATION UNDER THE ACT AND INCOMPLIANCE WITH THE LAWS OF ANY APPLICABLE JURISDICTION OR (2) AN OPINION OF COUNSEL (INFORM AND SUBSTANCE ACCEPTABLE TO NTGI) THAT REGISTRATION IS NOT REQUIRED.**
**3.** The 300,000 Shares to be issued to Consultant underthis Agreement shall be included in a registration statement prepared and filed by NTGI onForm S-8. 

**4. Independent Contractor:**At all times during the termof this Agreement, Consultant shall be an independent contractor of NTGI under thisAgreement.

**5. Compliance With All Applicable Law:**Consultant andNTGI acknowledge that NTGI is required to comply with the Act, the Exchange Act, and therules promulgated by the Securities and Exchange Commission, including the rules requiringNTGI to remain current under the Exchange Act, and the applicable securities and otherlaws of various states. Consultant hereby agrees that in performance of his Servicesprovided by this Agreement, Consultant will comply with all applicable laws and rules.Consultant further represents that he is fully authorized to perform the Servicescontemplated herein.

**6. Indemnification:**Consultant shall indemnify and holdharmless NTGI from and against all damages, losses or expenses suffered or paid as aresult of any and all claims, demands, suits, causes of action, proceedings, judgments andliabilities, including reasonable attorney’s fees, incurred in litigation orotherwise, assessed, incurred or sustained by or against NTGI with respect to or arisingout of the performance of the Services provided by Consultant under this Agreementexcepting only those losses caused by the gross negligence or willful misconduct of NTGI.NTGI shall indemnify and hold harmless Consultant from and against all damages, losses orexpenses suffered or paid as a result of any and all claims, demands, suits, causes, ofaction, proceedings, judgments and liabilities, including reasonable attorney’s fees,incurred in litigation or otherwise, assessed, incurred or sustained by or againstConsultant with respect to or arising out of the performance of Services under thisAgreement excepting only those losses caused by the negligence or willful misconduct ofConsultant.
**7. Miscellaneous:**
**a. Entire Agreement:**This Agreement constitutes theentire agreement between the parties hereto with respect to the subject matter hereof andsupersedes all prior agreements, writings, and negotiations, both oral and written, amongthe parties hereto with respect to such subject matter. The parties expressly state thatthey are authorized to enter into and fulfill the provisions under this Agreement and areauthorized to provide the Services set forth hereinabove. The parties understand and agreethat in connection with this Agreement and the Services to be provided herein, thatConsultant is not acting as an attorney nor is Consultant practicing law or providinglegal Services under this Agreement.

**b. Amendment:**This Agreement may not be amended ormodified in any respect, except by the mutual written agreement of the parties hereto.

**c. Waivers and Remedies:**The waiver by any of the partieshereto of any other party’s prompt and complete performance, or breach or violation,of any provision of this Agreement shall not operate nor be construed as a waiver of anysubsequent breach or violation, and the waiver by any of the parties hereto to exerciseany right or remedy which it may possess hereunder shall not operate nor be construed as abar to the exercise of such right or remedy by such party upon the occurrence of anysubsequent breach or violation.

**d. Severability:**The invalidity of any one or more of thewords, phrases, sentences, clause, sections or subsections contained in this Agreementshall not affect the enforceability of the remaining portions of this Agreement or anypart hereof all of which are inserted conditionally on their being valid in law, and, inthe event that any one or more of the words, phrases, sentences, clauses, sections orsubsections contained in this Agreement shall be declared invalid by a court of competentjurisdiction, this Agreement shall be construed ads of such invalid word or words, phraseor phrases, sentence or sentences, clause or clauses, section or sections, or subsectionof subsections had not been inserted.

**e. Descriptive Headings:**The****descriptive headingscontained herein are for convenience only and shall not control or affect the meaning orconstruction of any provision of this Agreement.

**f. Counterparts:**This Agreement may be executed in anynumber of counterparts and by the separate parties hereto in separate counterparts, eachof which shall be deemed to be one and the same instrument.

**g. Notices:**All notices required to be given under thisAgreement shall be in writing, sent certified mail, return receipt requested, postageprepaid, to the following addresses:

 

If to NTGI, then to:

Derek Dunn, President

Netgen 2000, Inc.

Dutura Street, Suite 402, West Palm Beach, FL 33401 

If to Consultant, then to:

Edward Muller

11481 South Military Road-Suite 12,

West Palm Beach, FL 33415

**h. Successors and Assigns:**This Agreement shall bebinding upon and shall inure to the benefits of the parties hereto and their respectivesuccessors and assigns. None of the parties hereto shall assign any of its rights orobligations hereunder.

**i. Applicable Law:**This Agreement shall be governed byand shall be construed, interpreted and enforced in accordance with the laws of the Stateof Florida. Any controversy or claim arising out of or relating to this Agreement or thebreach thereof, and which is not settled between the parties themselves, shall be settledby arbitration in accordance with the rules of the American Arbitration Association, withhearings to take place in Florida. 

**j.****Attorney’s Fees:**In the event any suit orother legal proceeding is brought for the enforcement of any of the provisions of thisAgreement, the parties hereto agree that the prevailing party or parties shall be entitledto recover from the other party or parties upon final judgment on the merits reasonableattorney’s fees (and sales taxes thereon, if any), including attorney’s fees forany appeal, and costs incurred in bringing such suit or proceeding.

**IN WITNESS WHEREOF,**the parties hereto have executed thisAgreement as of the day and year first above written.

 
**/s/Edward Muller                             /s/Netgen 2000, Inc.               

Edward Muller                                  By:Derek Dunn, President

 

Exhibit 23

Consent of Mark Escoffery, P. A.

CONSENT OF INDEPENDENTCERTIFIED PUBLIC ACCOUNTANT**
I hereby consent to the use of my audit dated April 3, 2000 related to the financialstatements of Netgen 2000, Inc. for the year ended December 31, 1999 in the Annual Reporton From 10-KSB.

 

/s/ Mark Escoffery, P. A.

Mark Escoffery, P. A.

 

Exhibit 27

FINANCIAL DATA SCHEDULE************************************************************************************************** |
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