Exhibit No. 21
BuyersOnline.com, Inc.
Form 10-KSB/ 2000
File No. 0-26917


January 25, 2001

                                Howard Bronson Associates, Inc.
               6. East 45th Street, New York,  NY 10017 / (212) 867-6160
                                                  Fax  /  (212) 867-6908

Ms. Laura Jensen
BUYERSONLINE.COM
66 Wadsworth Park Drive
Suite 101 1
Draper, UT 84020

Dear Ms. Jensen:

This  will confirm our agreement ("Agreement") in connection with
the  efforts of Howard Bronson Associates ("Bronson")  to  obtain
financing   and   other  related  transactions   on   behalf   of
BUYERSONLINE.COM (the "Company") as follows:

Appoint as Finder.
The  Company hereby authorizes Bronson on a best effort basis  to
obtain  investors, underwriters, joint venture partners,  lenders
and/or guarantors (collectively "Investors") to provide Financing
for  the  Company  on  terms acceptable to the  company  and  the
Investors.

Initial Retainer.
The Company agrees to pay Bronson an initial retainer of $10,000.
Bronson  agrees to accept $5,000 at the inception of our program,
and $5,000 the following month.

Fees due at signing of funding contract.
When the Company obtains a commitment from an Investor introduced
by  Bronson,  and accepted by the client, Bronson shall  at  that
time be paid a finder's fee of $5,000,

Cash Fees.
If  financing is consummated during this agreement and within  12
months  after  termination of this Agreement,  Bronson  shall  be
entitled  to  a  cash fee of three percent of the  value  of  the
transaction, paid in cash.

Fees due on closing.
The  fees due to Bronson shall be paid by bank or cashier's check
at  the  closing of the Financing. In the event a portion of  the
Financing  is completed in delayed increments, the fee  shall  be
paid  prorated  as each increment is advanced. The Company  shall
furnish Bronson a copy of the Financing Agreement at or prior  to
closing  and shall inform Bronson of time of closing  and  afford
Bronson the right to attend the closing.

Termination.
This  Agreement may be terminated at any time by either party  by
written notice to the other party, but such termination shall not
affect  the  obligation of the Company to pay  the  finder's  fee
hereunder as to Financing consummated with any Investor  directed
or introduced by Bronson to the Company or through the efforts of
Bronson prior to such termination.

Acting as Finder Only.
It  is understood that Bronson is acting as a finder only, is not
a  licensed  securities  broker or  dealer,  and  shall  have  no
authority to enter into any commitments on the Company's  behalf,
or  to negotiate the terms of Financing, or to hold

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any funds  or
securities  in  connection with Financing or to perform  any  act
which would require Bronson to become licensed as a securities or
real estate broker or dealer.

Accurate information.
The  company  hereby represents and warrants that all information
provided  Bronson  pertaining to the Company shall  be  true  and
correct; and the Company shall hold Bronson harmless from any and
all liability, expenses or claims arising from the disclosure  or
use of such information.

Applicable Law.
This  agreement is governed by and construed -under the  laws  of
the  State  of  New York, and any action brought by either  party
against  the  other party to enforce or interpret this  Agreement
shall  be  brought in, an arbitration hearing before the American
Arbitration  Association in New York. In the event  of  any  such
action, the prevailing party shall recover all costs and expenses
thereof,  including reasonable attorneys" fees  from  the  losing
party.

If  the foregoing meets with your approval please sign and return
the enclosed copy to our office.

Sincerely,

Howard C. Bronson

Accepted  and  Agreed  Upon  By:    /s/           Date: 2/2/2001

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