U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

                                   FORM 10-KSB

(Mark one)
[X]  Annual  report  under section 13 or 15(d) of the Securities Exchange Act of
     1934

     For the fiscal year ended September 30, 2004
                                       OR
[ ]  Transition  report  under section 13 or 15(d) of the Securities Exchange
     Act  of  1934

     For the transition Period from                      to
                                    --------------------   --------------------

                   Commission file number:      000-30096
                                          --------------------

                            EAPI ENTERTAINMENT, INC.
                            ------------------------------
                 (Name of small business issuer in its charter)


             Nevada                                 77-0454933
  -----------------------------              -------------------------------
  (State or other jurisdiction             (I.R.S. Employer Identification No.)
of incorporation or organization)

   204 - 3970 East Hastings Street
     Burnaby, British Columbia                         V5C 6C1
  -----------------------------------              ----------------
(Address of principal executive offices)              (Zip Code)



                   Issuer's telephone number: (604) 419 - 0430

   Securities registered under                        Name of exchange
   Section 12(b) of the Act:                         on which registered
      (Title of Class)

           None                                             None
-------------------------------               ---------------------------------

Securities registered under
Section 12(g) of the Act:                         Common Stock, $0.001 par value
                                                  ------------------------------
                                                          (Title of class)

Check  whether  the issuer (1) filed all reports required to be filed by Section
13  or  15(d)  of  the Securities Exchange Act during the past 12 months (or for
such  shorter period that the registrant was required to file such reports), and
(2)  has  been  subject to such filing requirements for the past 90 days.
YES X       No
   ---          ---

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

The issuer's revenues for its most recent fiscal year were:  $NIL
                                                             ----

The aggregate market value of the voting common equity held by non-affiliates of
the  registrant  was $914,336, based on the average of the closing bid and asked
prices as of December 16, 2004 as reported on the NASD Over-the-Counter Bulletin
Board National Quotation System. Shares of common stock held by each officer and
director  and  by  each  person who owns five percent or more of the outstanding
common  stock  have  been  excluded from this calculation as such persons may be
considered  to  be  affiliated  with  the  issuer.

On January 7, 2004, the registrant had 14,142,146 shares of Common Stock, $0.001
par  value  per  share,  issued  and  outstanding.

Transitional Small Business Disclosure Format:  Yes [ ]  No  [X]


<PAGE>
<TABLE>
<CAPTION>
                                         EAPI ENTERTAINMENT, INC.
                                 (FORMERLY - DURO ENZYME PRODUCTS INC.)

                                               INDEX TO
                                     ANNUAL REPORT ON FORM 10-KSB
                                 FOR THE YEAR ENDED SEPTEMBER 30, 2004


PART I                                                                                            PAGE
<S>         <C>                                                                                   <C>
Item 1      Description of Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    3
Item 2      Description of Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    8
Item 3      Legal Proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    8
Item 4      Submission of Matters to a Vote of Security Holders . . . . . . . . . . . . . . . . .    9

PART II

Item 5      Market for Common Equity and Related Stockholder Matters . . . . . . . . . . . . . .    10
Item 6      Management's Discussion and Analysis of Financial Condition or Plan of Operation . .    12
Item 7      Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    20
Item 8      Changes In and Disagreements With Accountants on Accounting and Financial Disclosure    21
Item 8A     Controls and Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21
Item 8B     Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21


PART III

Item 9      Directors, Executive Officers, Promoters and Control Persons; Compliance With
            Section 16(a) of the Exchange Act . . . . . . . . . . . . . . . . . . . . . . . . . .   22
Item 10     Executive Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    24
Item 11     Security Ownership of Certain Beneficial Owners and Management
            and Related Stockholder Matters . . . . . . . . . . . . . . . . . . . . . . . . . . .   25
Item 12     Certain Relationships and Related Transactions . . . . . . . . . . . . . . . . . . .    26
Item 13     Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    28
Item 14     Principal Accountant Fees and Services . . . . . . . . . . . . . . . . . . . . . . .    30


SIGNATURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    31
</TABLE>


                                        2
<PAGE>
                                     PART I

FORWARD-LOOKING STATEMENTS

Except  for  the  historical information presented in this document, the matters
discussed  in  this  Form  10-KSB,  and  specifically  in the sections entitled,
"Description of Business" and "Management's Discussion and Analysis of Financial
Condition  or  Plan  of  Operation," or otherwise incorporated by reference into
this  document  contain  "forward-looking  statements".  These statements can be
identified  by  the  use  of  forward-looking  terminology  such  as "believes",
"expects",  "may", "will", "intends", "should", or "anticipates" or the negative
thereof or other variations thereon or comparable terminology, or by discussions
of  strategy  that  involve  risks and uncertainties. You should not place undue
reliance on forward-looking statements. Forward-looking statements involve risks
and  uncertainties, including those identified within the section entitled "Risk
Factors"  and elsewhere in, or incorporated by reference into, this Form 10-KSB.
The  actual  results  that  the  Company achieves may differ materially from any
forward-looking  statements  due  to  such  risks  and  uncertainties.  These
forward-looking  statements  are  based on current expectations, and the Company
assumes no obligation to update this information. Readers are urged to carefully
review  and  consider the various disclosures made by the Company in this Annual
Report  on  Form  10-KSB  and  in  the  Company's  other  reports filed with the
Securities and Exchange Commission (the "SEC") that attempt to advise interested
parties of the risks and factors that may affect the Company's business.

In this document, unless the context otherwise requires, the "Company" refers to
EAPI  Entertainment,  Inc.  and  its  subsidiaries.  All  dollar amounts in this
Annual Report are in U.S. dollars unless otherwise stated.


ITEM 1.   DESCRIPTION  OF  BUSINESS.

OVERVIEW

The  steps  undertaken  by  the  Company  in  the  past year to move forward are
outlined below under "Recent Corporate Events". The Company has plans to develop
video  game  products  for  the  entertainment  industry  and  on-line education
software  programs  for the education industry. The Company is also has plans to
market natural agricultural, food and gardening products and waste technologies.
This  includes  exploring  opportunities  for  the  development  of  an  on-line
information  resource and distribution centre for natural agricultural, food and
gardening products and waste technologies. The Company also plans on identifying
and  pursuing  other  business  opportunities  in  the  electronic entertainment
industry.

The  Company  remains  in  the  initial  stages  of  developing its products and
business.  To  date,  the Company has not completed the development of any video
game products or on-line education software programs and is still in the initial
stages  of  developing  its  plans  for marketing natural agricultural, food and
gardening  products  and  waste  technologies.  The  Company  has  not generated
revenue  from  any  of  its  proposed businesses.  The ability of the Company to
pursue  its business plan and generate revenues is subject to the ability of the
Company to achieve additional financing, of which there is no assurance.

CORPORATE  BACKGROUND

The  Company  is  a  Nevada  corporation  incorporated on September 15, 1995. In
January 2001, the Company changed its name from "Home Web, Inc." to "Duro Enzyme
Products  Inc."  In  May  2003,  the  Company changed its name from "Duro Enzyme
Products  Inc."  to "EAPI Entertainment, Inc." and the Company's accounting year
was changed from a December 31 year-end to a September 30 year-end.

From  2000  to  2002  the  Company's  business  plan  consisted  of  the  use of
proprietary technologies to produce natural and stable enzymes, and the research
and  development  of  various  applications  for them.  On October 16, 2000, the
Company  acquired Duro Enzymes Products Inc. ("Duro Enzymes Private"), a private
Nevada  corporation  formed in November 1999, through a voluntary share exchange
with all of the shareholders of Duro Enzymes Private. The former shareholders of
Duro  Enzymes  Private now hold 11,520,000 shares of the Company's common stock.
The  Company  effectively  took  control  of  all  of the assets of Duro Enzymes
Private, including its subsidiaries, as a result of the voluntary share exchange
and  subsequent  merger  of


                                        3
<PAGE>
Duro Enzymes Private into the Company. Following the merger, the Company changed
the  focus  of  its business from the sale of gourmet and specialty cheeses over
the  Internet to the production of stable natural enzymes and the development of
a  process  for  generating  energy through the combustion of by-products of the
enzyme  production  process known as gasification. In connection with the change
in  business,  new  directors and executive officers were appointed. The Company
has carried forward an accumulated deficit incurred during its development stage
of  $6,399,558  from  the natural enzyme production business and $1,349,077 from
the  gourmet  food  and  specialty  cheese  business.

The  Company  undertook  a reorganization of its corporate affairs in connection
with  a determination of the Board of Directors to pursue business opportunities
in  the  areas  of electronic computer entertainment, education, music and other
areas  of  the entertainment industry.  In addition, the Company is now pursuing
opportunities  in  the  marketing  of  natural  agricultural, food and gardening
products  and  waste  technologies.  The  Company  has  pursued several business
contracts  and  had  been  negotiating with new business partners on several new
business  lines,  however,  no  formal  agreements  have  been  reached to date.

RECENT CORPORATE DEVELOPMENTS

During  the  fiscal  year  ended  September  30,  2004,  the  Company's Board of
Directors  continued  pursuing  business  opportunities  in  the  electronic
entertainment industry and marketing of natural agricultural, food and gardening
products  and  waste  technologies.  The  Company  has  identified  significant
opportunities  in  these  areas.  However, the Company's ability to pursue these
opportunities  will  depend  upon  its ability to acquire substantial additional
financing  and  its  ability  to  attract  necessary  personnel.  There  are  no
assurances  that  we  will  be  able  to  acquire  the  financing or attract the
personnel  necessary  to  pursue  our  business  plan.

The following major corporate developments occurred during the past fiscal year:

(1)  On  October  29,  2003,  Mr. Perry Smith resigned as the President and as a
     director  of  the  Company.  On  November  3,  2003,  Mr. Peter Gardner was
     appointed  to  those  positions  in  place  of  Mr.  Smith.

(2)  On  August  2,  2004,  the  Company's  common  stock  was  re-listed on the
     Over-The-Counter  Bulletin  Board.

INDUSTRY  BACKGROUND

VIDEO  GAMES  INDUSTRY
----------------------

The  video  game  industry  began with the introduction of the home computer and
dedicated  video  game  machines in the early 1980's.  Since then, computers and
game machines have advanced dramatically and the demand for entertainment on the
major  platforms and today's home computer has continually increased.  The video
game  industry  has grown to the point where major companies are generating more
revenue  than  any  other  sector  of  the  software  industry.

Currently,  the  video  game  industry  is  dominated  by  a  number  of  large,
well-established  companies.  Many  of  these companies act as publishers, which
are  approached  by  smaller  game  development  companies  for funding of their
proposed  game  products.  The  publisher  will  view  a  demo  prepared  by the
applicant,  and  if  approved,  will  fund development of the project.  The game
project then undergoes development, and is delivered in a set of milestones.  If
each  milestone  is accepted by the publisher, then funding for development goes
on  to  the  next  milestone, until the Alpha or final milestone is reached.  At
that point, the game is considered complete, but must go on to heavy testing and
bug  hunting.  This  phase  is known as the Beta Stage.  Once the Beta Stage has
been  completed,  the  game  is  considered  final,  and  is  then  marketed and
distributed by the publishing company.  Often, the publishing company keeps most
of  the  game  revenue.

ON-LINE  EDUCATION  INDUSTRY
----------------------------

The  on-line  education  industry  has  existed in one form or another since the
Internet  was  originally  introduced  to  schools and government installations.
Today,  there  are  many  forms  of  on-line  education,  usually  available


                                        4
<PAGE>
to the consumer through a web-based interface. In other words, the consumer uses
his  web  browser  to  access  the  educational material on a website for a fee.

Traditionally,  a  software  company  or  an on-line education company creates a
software  package that is designed to be used as a template for educational use.
The  client  institution  purchases  this  software,  often along with a service
contract  in  which  the  company  creates the lessons for the client, using the
software.  If the client is experienced in software development, the client will
sometimes  develop the on-line courses itself with this software.  In all cases,
this  software  is  then  published  to  a  website  where it is accessed by the
consumer.

Colleges  and universities continue to offer many programs through the Internet,
however  many  of  these  programs  are  unsatisfactory at one level or another.
Often  the  software  that  runs the programs is too generic and the educational
material  must  be  redesigned to suit the inflexible structure of such systems.
Other  times,  the  educational materials themselves are too lightweight and act
only  as introductions to courses that must actually be taken by the consumer in
person.

Despite  these  deficiencies,  there  remains  a  huge  demand  for this form of
education.  Consumers  desire  a  means of educating themselves effectively from
the comfort of their own homes without the expensive commutes and boarding costs
that  are  necessary  when  using  conventional  educational  methods.

BUSINESS  STRATEGY

VIDEO  GAMES

The  Company has determined through research in the industry that there are many
potentially  successful  video  game  development  projects  out  there  in
mid-completion,  but  which  lack  the  funding  either  to develop them to full
completion,  or  to  effectively  market  and  distribute them nation-wide.  The
Company plans to seek out these video game projects through the many established
avenues available in the industry.  When a video game project is identified, the
Company  plans  to complete a review of the video game project and an assessment
of  its  commercial  potential.  If  the  Company  believes  that the video game
project  has  commercial  potential,  the  Company  will make a determination of
whether  to  fund  the  completion  of  the development and the marketing of the
project.  Any determination to fund a video game project would be subject to the
Company  obtaining  sufficient  financing  in  order to fund the project and the
negotiation  of  a  funding agreement with the project developer.  The Company's
objective  would  be to recover its investment from sales of the video game once
commercialization  is  completed  and  marketing  and sales have commenced.  The
Company's  strategy  would  be  to  earn the returns of a game publisher without
incurring  all  of  the  upfront  cost  of  the development of video games.  The
Company's ability to pursue the development of any video games is subject to the
Company achieving additional financing, of which there is no assurance.

Additionally,  the  Company  plans  to  develop  its  own  video games using two
separate  computer  software  game  engines  that  are  currently  owned  by the
Company's  president,  Mr.  Peter Gardener.  These two game engines are known as
Adam  and  Genesis and have been developed by Mr. Gardner.  The Company plans to
enter  into agreements with Mr. Gardener whereby the Company will acquire rights
to  use  and  develop  the  computer software engines.  The Company's plan is to
acquire  access  to  Adam and Genesis in order to allow it to develop and design
its  own  video  games based on those engines.  The Company hopes that acquiring
Adam and Genesis will give the Company a competitive advantage in developing its
own  game  products.  To  date,  the Company has not entered into any agreements
with  Mr.  Gardener  regarding  either Adam or Genesis and there is no assurance
that  the  Company  will  be  able to acquire rights to either of these software
engines.

Adam  is  a  software  engine  that  would  allow the development of stand-alone
computer video games.  Genesis is a software engine intended to support on-line,
multi-player  video games that can be played by many consumers at a single time.
These  games  are  purchased  like  any other video game, but in addition to the
purchase  price,  the  consumer pays a monthly subscription fee to play the game
on-line  against  other consumers.  Both Adam and Genesis are in the development
stage  and there is no assurance that the Company will be able to acquire rights
to or complete development of either of these software engines.


                                        5
<PAGE>
In order to pursue the Company's video game development plans, the Company hopes
to  assemble  highly  skilled software developers, audio technicians and graphic
artists to design and develop its engine technology and its final game products.
The  Company also hopes to assemble a marketing and promotions staff in order to
assist  in introducing any video game products it develops into the marketplace.

The Company has not entered into any agreements with Mr. Gardner with respect to
either  Adam  or Genesis and there is no assurance that the Company will be able
to acquire rights to either of these software engines.  The Company also has not
yet identified any other suitable video game projects that it intends to acquire
and  there  is no assurance that the Company will be able to identify or acquire
rights  to  such video game projects.  In the event that it does identify such a
project,  the  Company's  ability  to  acquire  and fund the development of that
project  will  depend upon the Company's ability to obtain sufficient financing.
The  Company  does  not  currently  have any financing arrangements in place and
there  is  no  assurance  that  the Company will be able to obtain the necessary
financing.

ON-LINE  EDUCATION

The  Company  is  currently  developing  computer  software  to  deliver on-line
education  programs  that  it  refers  to  as the "EASI-Learning" software.  The
Company  plans  to  develop  the  EASI-Learning  software  with software engines
specifically  designed  to  generate customized on-line educational software for
the  client.  Once  development  of  this  computer  software  is  complete, the
Company's business strategy will be to have clients supply the education content
and to incorporate this content into the Company's proprietary software in order
to  deliver  a  software  product  that  is  tailored to each client's needs and
requirements.  The  objective  of  the  EASI-Learning software will be to ensure
that each client gets exactly the type of educational program it needs.

The  Company  does  not plan to require clients to pay upfront development fees.
Instead,  the Company plans to enter into joint partnerships with each potential
client  whereby the Company will share in the revenues generated by the finished
product.  In  this  way,  the  Company  plans  to  encourage  the development of
educational  software  products, and to earn revenues once the development of an
educational  software  product  is complete.   In order to achieve this business
strategy,  the  Company  will  require additional financing in order to fund the
up-front  cost  of  developing  educational  software  products.

The  Company  has  been  engaged  in  talks  with  two potential clients for the
EASI-Learning software throughout the past year, the Alberta Construction Safety
Association  (the  "ACSA")  and  Rural  Roots,  an  Alberta  based  agricultural
education  group.  No agreements have been reached with either the ACSA or Rural
Roots  for  the development and delivery of on-line education programs and there
is no assurance that the Company will be able to enter into such agreements with
either  of  these  organizations.  If  the  Company is successful in reaching an
agreement  with  the  ACSA  or  Rural Roots, the Company will require additional
financing  to  complete  development  and  delivery  of  the  on-line  education
programs.  No such financing arrangements are in place and there is no assurance
that  sufficient  financing  can  be  obtained.

EASI  STUDIOS

If  the  Company  is successful in its initial endeavors into the development of
video  game  and on-line education programs, of which there is no assurance, the
Company  plans  to develop a software development studio to be known as the EASI
Studios.  It  is  planned  that  the  EASI  Studios  will  house  the  Company's
development  teams,  their  equipment  and  the Company's infrastructure.  It is
planned  that  the  EASI  Studios  would  contain computer development hardware,
software,  audio  equipment,  management  facilities  and  support  staff.

ON-LINE NATURAL AGRICULTURAL, FOOD AND GARDENING PRODUCTS

The Company is exploring opportunities to market natural agricultural, food, and
gardening  products  through the development of a web-based information resource
and  distribution center.  It is intended that this on-line resource center will
provide  information  to  consumers  and  retailers  on:

-    organically produced and naturally harvested agriculture and food products;


                                        6
<PAGE>
-    the  effects of chemical fertilizers and pesticides used in lawns, gardens,
     golf  courses  and  parks;  and
-    the side effects of different food and agricultural additives.

In  connection with this on-line resource center, the Company intends to develop
an  on-line  retail  and  wholesale distribution network specializing in natural
agricultural,  food,  and  gardening  products.

WASTE  TECHNOLOGIES

The  Company  is  exploring  various  opportunities  to  market waste management
technologies  through  the  development  of  web-based and traditional marketing
centers.  The Company is at the initial stages of this activity.  It is intended
that this on-line marketing center will provide information and sales on various
technologies  to  market  to  both  consumers  and  retailers.

STATUS  OF  BUSINESS  DEVELOPMENT

The  Company's  endeavours  into  the  areas of video game and on-line education
software  development  remain preliminary.  Further, the Company is still in the
initial  stages of developing its plans to market natural agricultural, food and
gardening  products  and  waste  technologies.  There  is  no assurance that the
Company's  development  projects  or  business  strategy will be successful.  In
addition,  the  Company  contemplates  that  it  will  have to raise substantial
financing  in  order  to  pursue its development projects and business strategy.
There  is  no  assurance  that  sufficient  financing  will  be  acquired.

COMPETITION

The  market  for  video  game  products  is  a  mature one with a number of well
established  producers.  Many competitors in this industry will have established
distribution  networks  and  substantially  greater  financial  resources  and
experience  in  the  areas  of  video  game  development  and marketing than the
Company.  There  is  no  assurance that the Company will be able to compete with
established  video  game  products  and  manufacturers  even  if  the Company is
successful in completing the development of any video game products. The Company
plans  to  compete against established manufacturers by designing games that are
unique  and  innovative.

The  Company  will  be  competing against established competitors in the on-line
education  market.  These  established  competitors  have  substantially greater
financial  resources,  brand-name  recognition,  goodwill  and experience in the
design  and  delivery  of  on-line  education  programs.  Further,  educational
institutions  may  be  unwilling to enter into development agreements with a new
company  such  as  the Company, which does not have a track-record in the design
and  delivery  of  on-line  education  programs.  There is no assurance that the
Company  will  be  able  to  convince  educational  institutions  to  enter into
agreements  with  the  Company rather than its competitors due to these factors.

INTELLECTUAL  PROPERTY  PROTECTION

The  Company's performance and ability to compete are dependent to a significant
degree  on  the  Company's  ability  to develop and acquire proprietary software
technology  and  to  continually  protect  any  proprietary  technology  that it
develops or acquires. The Company plans to rely upon a combination of trademark,
copyright  and  trade  secret  laws,  as  well as confidentiality agreements and
non-compete  agreements  executed  by  employees  and consultants as measures to
establish  and  protect  the  Company's  proprietary  rights.

EMPLOYEES

As  of  December 16, 2004, the Company had one employee and ten consultants.  Of
those employees and consultants, two were classified as executive officers, five
as  administrative  personnel,  and  four as sales and marketing personnel.  The
Company's  consultants  and  employees  do not belong to a collective bargaining
unit,  and the Company is not aware of any labor union organizing activity.  The
Company  believes its future success will depend in large part on its continuing
ability  to  attract,  train  and retain skilled technical, sales, marketing and
customer  support  personnel.


                                        7
<PAGE>
GOVERNMENT  REGULATION

We  are  currently in the development stage of our business and we are not aware
of  any  environmental  or  other  governmental  regulations  which apply to our
business  at  this  stage.

With  respect  to  our  proposed  web-based business plans, laws and regulations
respecting  Internet communications and advertising are becoming more prevalent.
Similarly,  the growth and development of the market for Internet-based commerce
may  prompt  calls  for  more stringent consumer protection laws that may impose
additional  burdens  on  those  companies conducting business over the Internet.
The  adoption  of  any additional laws or regulations may decrease the growth of
commerce  over  the  Internet  and  increase  the  cost  of  operating web-based
businesses  which could have a harmful effect on our proposed web-based business
plans.

CLIENT  BASE

Although  the  Company  has been in discussions with the ACSA and Rural Roots to
provide  on-line  educational  programming, no agreements have been reached with
either  of  these  entities.  The  Company  does  not  currently  have any other
existing  or  prospective  clients  for  its  proposed products.  Even if we are
successful  in developing our proposed products, there are no assurances that we
will  be  able  to  identify  or  attract  clients  for  those  products.


ITEM 2.   DESCRIPTION  OF  PROPERTY.

The  Company  leases its principal executive office, consisting of approximately
2,500  square  feet,  at  a  monthly  rate of $2,420, located at 204 - 3970 East
Hastings Street, Burnaby, British Columbia, Canada, V5C 6C1.  The Company leases
this  property  from 696092 B.C. Ltd., a private company owned by our President,
Mr.  Peter  Gardner.  The  Company's  lease  for  its principal executive office
expires  on  June 30, 2009 with an option to renew for an additional five years.
These premises are adequate for the Company's current business operations.


ITEM 3.   LEGAL  PROCEEDINGS.

The  Company  was  named  in  a legal suit filed in the Supreme Court of British
Columbia on November 20, 2001.  The suit has been filed against the Company, its
officers  and  directors,  and  others, by Thermo Tech Technologies Inc. and its
subsidiaries  (collectively  "Thermo  Tech"). There are a total of 75 defendants
named  in  the  suit.  Thermo Tech alleges that the Company and its officers and
directors  have  appropriated,  or  in the alternative attempted to appropriate,
corporate  opportunities  from  Thermo  Tech  through  the  unauthorized  use of
confidential information and trade secrets owned by the Thermo Tech.

On  January  31,  2004,  settlement  agreements  were reached in respect of this
lawsuit.  Pursuant  to these agreements, Thermo Tech has agreed to dismiss their
actions  against  the Company and its officers and directors.  On June 24, 2004,
all  actions  were dismissed against the Company and its officers and directors.
The  Company  had  not  expected  any  liability as a result of this lawsuit and
therefore  had  not  made  any  accrual.

The  Company  and  its  subsidiary,  Duro  Enzyme Solutions Inc., was named in a
lawsuit  on April 23, 2002 by a former officer and director of the Company.  The
lawsuit is for alleged unpaid monies in the amount of $28,555. The Company feels
that  this  allegation is without merit and will defend this action accordingly.

The  Company  was  named  in  a legal suit filed in the Supreme Court of British
Columbia on September 1, 2004. The suit has been filed by three of the Companies
shareholders  against the Company, Pacific Ocean Resources Corporation ("Pacific
Ocean")  (a  company  owned  and  controlled  by Don Dyer), Rene Branconnier and
Sharon  Branconnier.  Pacific  Ocean  is a principal stockholder of the Company.
Rene  Branconnier  is  related  to  two  of our directors and officers, Mr. Dean
Branconnier  and  Mr.  Chad  Burback,  and  Sharon


                                        8
<PAGE>
Branconnier  is  the  wife  of  Rene  Branconnier.  We have filed a Statement of
Defence  in response to the plaintiffs' claims. In their Statement of Claim, the
plaintiffs  have  alleged  that they provided funds to Pacific Ocean in exchange
for  a loan agreement and an option agreement that specified Pacific Ocean would
deliver  shares and warrants of the Company in full satisfaction of the loan. As
specified  in  the  loan  agreement,  the shares are to be delivered, which they
have,  and  the  debt  has been fulfilled. The plaintiffs have alleged that they
relied  on certain misrepresentations made by Pacific Ocean, Mr. Branconnier and
the  Company  in  advancing  funds  to Pacific Ocean and are seeking a refund of
amounts  advanced  to  Pacific  Ocean  total $255,000 CDN. The Company was not a
party to these agreements, nor did Mr. Branconnier or Mrs. Branconnier ever have
any  contact  with  any  of  the  plaintiffs.  On  June  14, 2004, pursuant to a
direction  from Pacific Ocean, the Company issued a total of 433,333 shares that
were  issuable  to Pacific Ocean to the plaintiffs. See Item 5. "Recent Sales of
Unregistered  Securities."  The  Company  feels that the plaintiffs' allegations
against  it  are  without  merit  and  will  defend  the  action  accordingly.

Except  as  described  above,  to  the  knowledge  of  the  Company's  executive
management  and directors, neither the Company nor its subsidiaries are party to
any  other  legal  proceeding  or  litigation  and  the  executive  officers and
directors  know  of  no  other  threatened  or contemplated legal proceedings or
litigation.


ITEM 4.   SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS.

No  matters  were  submitted to the Company's security holders for a vote during
the  fiscal  quarter  ended  September  30,  2004.


                                        9
<PAGE>
                                     PART II

ITEM 5.   MARKET  FOR  COMMON  EQUITY  AND  RELATED  STOCKHOLDER  MATTERS.

MARKET  INFORMATION

The Company's common stock is traded on the Over-the-Counter Bulletin Board (the
"OTC  BB")  under  the  symbol "EPEI".  The Company's trading symbol was changed
from  "DEPI" to "EPEI" in May 2003 concurrent with the Company's change of name.

The  following  table  sets  forth,  the range of high and low bid prices of the
Company's  common  stock  for  the  last  two fiscal years of actual trading, as
reported  by  the  OTC  BB:

<TABLE>
<CAPTION>
------------------------------------------------------------
FISCAL QUARTER               HIGH ($)*             LOW ($)*
<S>                          <C>                   <C>

------------------------------------------------------------
1st  Quarter 2003            $     0.50            $    0.20
------------------------------------------------------------
2nd Quarter 2003             $     0.50            $    0.08
------------------------------------------------------------
3rd Quarter 2003             $     0.45            $    0.15
------------------------------------------------------------
4th Quarter 2003             $     0.55            $    0.14
------------------------------------------------------------
1st Quarter 2004             $     0.30            $    0.15
------------------------------------------------------------
2nd Quarter 2004             $     0.33            $    0.15
------------------------------------------------------------
3rd Quarter 2004             $     0.55            $    0.15
------------------------------------------------------------
4th Quarter 2004             $     0.40            $    0.16
------------------------------------------------------------
</TABLE>

*The  pricing  information  was provided by the OTC BB.  All prices are adjusted
for the 50-to-1 reverse split which occurred on May 23, 2003.

The  above  quotations  reflect  inter-dealer  prices,  without  retail mark-up,
markdown or commission and may not represent actual transactions.

HOLDERS

On  December 16, 2004, the Company's issued and outstanding common stock totaled
14,142,146  shares,  held  by  approximately 50 shareholders of record and by an
undetermined  number  of  additional shareholders through nominee or street name
accounts  with  brokers.

DIVIDENDS

The  Company  has  not  paid  dividends  in  prior years and has no plans to pay
dividends  in the near future.  The Company intends to reinvest its earnings, if
any  are  achieved,  in the continued development and operation of its business.
Any  payment  of  dividends  would  depend upon the Company's pattern of growth,
profitability,  financial  condition,  and  such  other  factors as the Board of
Directors  may  deem  relevant.

SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS

The  Company  does  not  currently  have  any  compensation  plans or individual
compensation  arrangements  under which its equity securities are authorized for
issuance.

RECENT  SALES  OF  UNREGISTERED  SECURITIES

On June 25, 2004, the Company issued 34,500 shares of common stock to one of its
consultants  in  consideration  for  services performed in the amount of $12,000
CDN.  These  shares  were  issued pursuant to


                                       10
<PAGE>
Regulation  S  promulgated  under  the United States Securities Act of 1933 (the
"Securities  Act")  on the basis that the consultant was not a "U.S. Person", as
defined  in  Regulation  S.

On June 28, 2004, the Company issued 34,000 shares of common stock to another of
its  consultants in consideration for investor relation services provided by the
consultant  in  the  amount  of $8,500 US.  These shares were issued pursuant to
subsection  4(2)  of  the Securities Act as a transaction not involving a public
offering.  Based  upon  the  Company's  relationship  with  this consultant, the
Company  is  satisfied that the consultant possesses knowledge and experience in
financial  and  business matters sufficient to allow him to capably evaluate the
merits  and risks of an investment in the Company's common stock and that he had
access  to sufficient information about the Company to allow him to make such an
evaluation.

During  the  fiscal  year  ended  September  30,  2004, the Company entered into
subscription  agreements  with  Pacific  Ocean  Resources  Corporation ("Pacific
Ocean")  for  the  issuance  of  a  number  of  shares of common stock and share
purchase  warrants  to  be  issued  in  consideration  for  the  cancellation of
short-term  loans  owed by the Company.  With the exception of 433,333 shares of
common  stock which were issued on June 14, 2004 as described below, we have not
yet  issued  the  shares  subscribed for by Pacific Ocean.  The shares issued on
June  14,  2004  were, and the shares and warrants still to be issued to Pacific
Ocean  will be, issued pursuant to Regulation S promulgated under the Securities
Act  of  1933  (the  "Securities  Act")  on the basis of representations made by
Pacific Ocean that it is not a "U.S. Person" as defined in Regulation S and that
Pacific  Ocean  was  not  acquiring those shares for the account or benefit of a
U.S.  Person.  The  shares and warrants issued and issuable to Pacific Ocean are
as  follows:

(1)  Also on June 23, 2004, Pacific Ocean subscribed for 10,000 units at a price
     of $0.125 US per unit to be issued in consideration for the cancellation of
     $1,250  US  in  short-term loans. Each unit consists of one share of common
     stock and two share purchase warrants, one warrant to acquire an additional
     share  of  common stock at a price of $0.35 US per share and one warrant to
     acquire  an  additional  share  of  common stock at a price of $0.50 US per
     share.  Both  warrants  expire  on  June  23,  2005.

(2)  On  June 25, 2004, Pacific Ocean subscribed for 470,000 units at a price of
     $0.25  CDN  per  unit to be issued in consideration for the cancellation of
     $117,000 CDN in short-term loans. Each unit consists of one share of common
     stock  and  one  share  purchase  warrant to acquire an additional share of
     common  stock at a price of $0.35 CDN per share, expiring on June 25, 2005.

(3)  Also  on  June  23,  2004,  Pacific Ocean subscribed for 905,500 units at a
     price  of  $0.25  US  per  unit  to  be  issued  in  consideration  for the
     cancellation  of $226,375 US in short-term loans. Each unit consists of one
     share  of  common  stock  and  two  share purchase warrants, one warrant to
     acquire  an  additional  share  of  common stock at a price of $0.35 US per
     share  and  one warrant to acquire an additional share of common stock at a
     price  of  $0.50  US  per  share.  Both  warrants  expire on June 23, 2005.

(4)  On  September 3, 2004, Pacific Ocean subscribed for 93,000 units at a price
     of  $0.25  per  unit  to be issued in consideration for the cancellation of
     $23,500  US  in short-term loans. Each unit consists of one share of common
     stock and two share purchase warrants, one warrant to acquire an additional
     share  of  common stock at a price of $0.35 US per share and one warrant to
     acquire  an  additional  share  of  common stock at a price of $0.50 US per
     share.  Both  warrants  expire  on  September  3,  2005.

(5)  Also  on  June  23,  2004,  Pacific Ocean subscribed for 106,286 units at a
     price  of  $0.35  US  per  unit  to  be  issued  in  consideration  for the
     cancellation  of  $37,200 US in short-term loans. Each unit consists of one
     share  of  common  stock  and  one  share  purchase  warrant  to acquire an
     additional share of common stock at a price of $0.50 US per share, expiring
     on  June  23,  2005.
(6)  On  June 14, 2004, the Company issued 200,000 units at a price of $0.50 CDN
     per  unit,  in  exchange  for  the  cancellation of short-term loans in the
     amount  of  $100,000  CDN. Each unit consisted of one share of common stock
     and  one  share  purchase  warrant to acquire an additional share of common
     stock at a price of $0.65 CDN per share, expiring on June 14, 2005. Pacific
     Ocean  then  immediately  exercised  these  warrants  and  was  issued  an
     additional 200,000 shares of common stock at a price of $0.65 CDN per share
     in  consideration  for  the  cancellation  of an additional $130,000 CDN in
     short-term  loans.  These  shares  were, at the direction of Pacific Ocean,
     issued  to  two  of  the  plaintiffs  in the legal action filed against the
     Company on September 1, 2004. See Item 3, "Legal Proceedings".


                                       11
<PAGE>
(7)  On  June 15, 2004, Pacific Ocean subscribed for 217,000 units at a price of
     $0.50  CDN  per  unit to be issued in consideration for the cancellation of
     $108,500 CDN in short-term loans. Each unit consists of one share of common
     stock  and  one  share  purchase  warrant to acquire an additional share of
     common  stock at a price of $0.65 CDN per share, expiring on June 15, 2005.
     Pacific  Ocean has exercised 162,000 of these warrants in consideration for
     the  cancellation  of  short-term  loans in the amount of $105,300 CDN. The
     shares  issuable  to Pacific Ocean as a result of exercising these warrants
     have  not  yet  been  issued.

(8)  Also  on  June  15,  2004,  Pacific Ocean subscribed for 244,000 units at a
     price  of  $0.50  CDN  per  unit  to  be  issued  in  consideration for the
     cancellation of $122,000 CDN in short-term loans. Each unit consists of one
     share  of  common  stock  and  one  share  purchase  warrant  to acquire an
     additional  share  of  common  stock  at  a  price  of $0.75 CDN per share,
     expiring  on  June  15,  2005.

(9)  On  June  23, 2004, Pacific Ocean subscribed for 17,000 units at a price of
     $0.50  US  per  unit  to be issued in consideration for the cancellation of
     $8,500  US  in  short-term loans. Each unit consists of one share of common
     stock  and  one  share  purchase  warrant to acquire an additional share of
     common  stock  at a price of $0.70 US per share, expiring on June 23, 2005.

(10) Also  on June 14, 2004, the Company issued 33,333 units at a price of $0.75
     CDN  per  unit  in  consideration  for  the  cancellation of $25,000 CDN in
     short-term  loans. Each unit consisted of one share of common stock and one
     share  purchase warrant to acquire an additional share of common stock at a
     price  of  $1.00 CDN per share, expiring on June 14, 2005. At the direction
     of  Pacific  Ocean,  these 33,333 shares of common stock were issued to the
     third  plaintiff in the legal action filed against the Company on September
     1,  2004.  See  Item  3,  "Legal  Proceedings".

(11) On  June 22, 2004, Pacific Ocean subscribed for 165,999 units at a price of
     $0.75  CDN  per  unit to be issued in consideration for the cancellation of
     $124,500 CDN in short-term loans. Each unit consists of one share of common
     stock  and  one  share  purchase  warrant to acquire an additional share of
     common  stock at a price of $1.00 CDN per share, expiring on June 22, 2005.

On  July  28, 2004, Milverton Capital Corporation ("Milverton"), a related party
creditor  of  the Company's wholly-owned subsidiary, Duro Enzyme Solutions Inc.,
entered  into  debt  assignment  agreements  with  three  separate  companies
(collectively,  the  "Assignees").  One  of  the Assignees, 529473 B.C. Ltd., is
related  to the Company.  See Item 12, "Related Transactions".  On September 29,
2004, the Company issued to the Assignees 1,012,326 units at a price of $0.50 US
per  unit in consideration for cancellations of indebtedness totalling  $506,163
US.  These  units  were  issued  pursuant  to Regulation S promulgated under the
Securities  Act  on  the  basis  that  the assignees were not "U.S. Persons", as
defined  in  Regulation  S.

On  August  31, 2004 a total of 68,500 shares of common stock were issued to two
unrelated  parties  in consideration for cancellations of indebtedness totalling
$17,126.   These  shares  were issued pursuant to Regulation S promulgated under
the Securities Act on the basis that the recipients of the shares were not "U.S.
Persons"  as  defined  in  Regulation  S.


ITEM 6.  MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF
         OPERATION.

The  following  discussion  should  be read in conjunction with the consolidated
financial  statements  included  herein. Certain statements contained herein may
constitute  forward-looking  statements, as discussed at the beginning of Part I
of  this Annual Report. Because such statements include risks and uncertainties,
actual  results  may  differ  materially from those expressed or implied by such
forward-looking  statements.  Factors  that  could  cause  or contribute to such
differences  include  those discussed in the "Risk Factors" section of this Form
10-KSB.


                                       12
<PAGE>
PLAN  OF  OPERATION

The  Company's  plan  of  operation  for the next twelve months is summarized as
follows:

1.   The  Company plans to negotiate for the acquisition of the Adam and Genesis
     computer  engines  and  to  continue the development of video game products
     incorporating  these  computer  engines. The Company estimates that it will
     expend  an  additional  $300,000  on  these  projects  over the next twelve
     months.

2.   If  the  Company  is  successful in its initial endeavours to develop video
     games  and  on-line  education  programs,  the  Company plans to pursue the
     development  of  the  EASI  Studio.  Costs  of  development  of the studio,
     including  equipment  and  infrastructure  costs,  are  expected  to  be
     approximately  $600,000.

3.   The  Company  plans  to continue its development of a web-based information
     resource  and  distribution  center  for  natural  agricultural,  food  and
     gardening  products.  The  Company expects to expend approximately $175,000
     over  the  next  twelve  months  to  develop  this  business.

4.   The  Company  plans  to continue to explore various opportunities to market
     waste  technologies  through  the  development  of  computer, web-based and
     traditional marketing centers. The Company is at the initial stages of this
     activity.  The  Company  intends  to  develop  an  on-line center that will
     provide  information  and sales for various waste technologies to market to
     both  consumers  and retailers. The Company expects to expend approximately
     $200,000  over  the  next  twelve  months  to  develop  this  business.

In the next twelve months the Company estimates that it will spend approximately
$2,000,000  in  pursuing  its  stated  plan  of  operation.  Of  this  amount
approximately  $475,000  will  be  comprised of overhead expenses and $1,525,000
will  be  comprised  of  production  and development work in video game, on-line
educational  software,  the EASI Studio, marketing of natural agricultural, food
and  gardening  products  and  waste  technologies. The actual expenditures will
depend  on  whether the Company is awarded any contracts for on-line educational
training  and  whether  the  Company is able to undertake the development of any
video  games,  of  which  there  is no assurance. The Company's requirements are
expected  to increase if the Company is able to enter into agreements that would
enable it to pursue the development of computer entertainment games. There is no
assurance  that  the  Company  will be able to obtain the necessary financing to
pursue  its  plan  of operation due to its limited cash reserves and its working
capital  deficit.  The  Company  does not have any arrangements in place for any
financing  and there is no assurance that any arrangements for financing will be
entered  into.

MANAGEMENT'S  DISCUSSION  AND  ANALYSIS

RESULTS  OF  OPERATIONS

<TABLE>
<CAPTION>
SUMMARY  OF  YEAR  END  RESULTS
                                  ---------------------------------------------------------------------
                                                        Year Ended September 30
                                  ---------------------------------------------------------------------
                                                                                       Percentage
                                            2004                    2003          Increase / (Decrease)
                                  ---------------------------------------------------------------------
<S>                               <C>                     <C>                     <C>

Revenue                           $                  --   $                  --                   N/A
Operating Expenses                $            (942,807)  $            (868,660)                  8.54%
Other Expenses                                 (141,846)               (121,722)                 16.53%
Loss on Discontinued Operations                      --                (339,480)                 (100%)
                                  ---------------------------------------------------------------------
Net Income (Loss)                 $          (1,084,653)  $          (1,329,862)               (18.44%)
                                  =====================================================================
</TABLE>


                                       13
<PAGE>
REVENUE
-------

We  do  not  anticipate  earning  revenues  until such time as we have completed
commercial  development of planned products and businesses.  We are presently in
the  development  stage  of our business and we can provide no assurance that we
will  be able to complete commercial development or successfully sell or license
our  planned  products  once  development  is  complete.

OPERATING  COSTS  AND  EXPENSES
-------------------------------

The  Company incurred total operating expenses of $942,807 during the year ended
September  30, 2004, which was an increase of $74,147 over operating expenses of
$868,660 incurred by the Company during the year ended September 30, 2003.  As a
result of the discontinuation of the Company's enzyme business in 2003, $339,480
in the previous year in operating cost of the enzyme business was regrouped into
discontinued  operations.

An analysis of the major operating items shows the following changes:

(1)  Consulting  and  professional  fees increased to $714,081 from $673,455 the
     previous  period  as  a  result  of  the increase use and cost of legal and
     accounting  costs  during  the  year.

(2)  Office  and administration decreased marginally to $45,262 from $45,542 the
     previous  period,  as  a  result  office savings, but the moving of offices
     caused  onetime  moving  costs  which  offset  the savings during the year.

(3)  Rent,  utilities  and  telephone  decreased  to  $108,370 from $145,814 the
     previous  period  as  a  result  of  moving  to  the  new  office.

The  Company  does  expect  to  increase  costs  in  the  next  fiscal  year  in
anticipation  of  the  growing  new  business.

LIQUIDITY  AND  FINANCIAL  CONDITION

<TABLE>
<CAPTION>
CASH FLOWS                                    ----------------------------
----------                                     YEAR ENDED    SEPTEMBER 30
                                                  2004           2003
                                              ----------------------------
<S>                                           <C>           <C>
Net Cash from (used in) Operating Activities  $  (941,880)  $  (1,156,081)
Net Cash from (used in) Investing Activities           --              --
Net Cash from (used in) Financing Activities    1,120,597       1,619,777
Effects of Foreign Currency Translations         (217,312)       (424,701)
                                              ----------------------------
Net Increase (decrease in Cash During Period  $   (38,595)  $      38,995
                                              ============================
</TABLE>

<TABLE>
<CAPTION>
                                   ---------------------------------------------------------------------
WORKING CAPITAL                                                                         PERCENTAGE
---------------                      AT SEPT. 30, 2004       AT SEPT. 30, 2003     INCREASE / (DECREASE)
                                   ---------------------------------------------------------------------
<S>                                <C>                     <C>                     <C>
Current Assets                     $                 400   $             269,426                (99.85)%
Current Liabilities                           (2,986,512)             (3,872,312)               (22.88)%
                                   ---------------------------------------------------------------------
Working Capital Surplus (Deficit)  $          (2,986,112)  $          (3,602,886)               (17.12)%
                                   =====================================================================
</TABLE>

The  Company  had  cash  of  $400  as  of September 30, 2004 compared to cash of
$38,995  as  of September 30, 2003.  As of September 30, 2004, the Company had a
net  stockholders'  deficit  of  $2,986,112,  with accumulated losses during the
development  stage  of  $8,516,165  including  a  loss  of $1,084,653 during the
current  year.  Due to the Company's substantial working capital deficit and its
current  inability  to generate revenues, there is no assurance that the Company
will  be  able  to  continue  as a going concern or achieve


                                       14
<PAGE>
material  revenues  or  profitable  operations.  In  addition,  there  can be no
guarantee  that financing adequate to carry out the Company's business plan will
be available on terms acceptable to the Company, or at all.

No material commitments for capital expenditures were made during the year ended
September  30,  2004.

On  May  5,  2003,  the  Company  agreed to terminate its license agreement with
529473  B.C.  Ltd.  which  had  granted the Company the right to use 529473 B.C.
Ltd.'s  proprietary  stable  enzyme  production  technology.  All  liabilities
associated  with  this license were eliminated. A note payable of $2,500,000 and
the  accrued  interest  of $284,244 were forgiven and the Company has no further
rights  to  use the technology. The recovery on the license termination has been
recorded  in  the  financial  statements  as  additional  paid  in  capital.

The  Company  owes  the  following  amounts  to related parties, as described in
greater detail in Item 12 of this Annual Report on Form 10-KSB:

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------
CREDITOR                             AS OF SEPTEMBER 30, 2003   AS OF SEPTEMBER 30, 2004
-----------------------------------------------------------------------------------------
<S>                                  <C>                        <C>
Brampton Holdings Ltd.               $                 554,168  $                 648,422
-----------------------------------------------------------------------------------------
Sanclair Holdings Ltd.               $                 585,458  $                 942,239
-----------------------------------------------------------------------------------------
Pacific Ocean Resources Corporation  $                 847,674  $                 343,634
-----------------------------------------------------------------------------------------
529473 B.C. Ltd.                     $                 150,790  $                 156,759
-----------------------------------------------------------------------------------------
Milverton Capital Corporation        $                 759,387  $                  38,468
-----------------------------------------------------------------------------------------
TOTAL:                               $               2,897,477  $               1,829,522
-----------------------------------------------------------------------------------------
</TABLE>

Consulting  fees  of  $1,066,140 were outstanding and unpaid as of September 30,
2004.  Thirteen  (13)  of the twenty-two (22) consulting companies were owned or
controlled  by  creditors  and/or shareholders and provided consulting services,
expertise,  and  knowledge  to  the  Company  during  the  period.

FINANCING  NEEDS

The  Company  will require additional financing in order to enable it to proceed
with  its  plan of operation, as discussed above.   The Company anticipates that
it  will require approximately $2,000,000 over the next twelve months to finance
its  stated  plan  of  operation.  These  cash requirements are in excess of the
Company's  current cash and working capital resources.  Accordingly, the Company
will  require additional financing in order to continue operations.  The Company
plans to complete equity financings through  private placements of the Company's
common  stock  in  order  to  raise the funds necessary to enable the Company to
proceed  with  its plan of operation.   The Company has no arrangements in place
for  any  additional  financing  and there is no assurance that the Company will
achieve  the  required additional funding.  There is no assurance that any party
will  advance  additional  funds to the Company in order to enable it to sustain
its  plan  of  operation.

The  Company  plans  to utilize a combination of internally generated funds from
operations  and  potential  debt and/or equity financing to fund its longer-term
growth  over a period of two to five years, subject to the Company obtaining the
necessary business assets to achieve this financing.  The availability of future
financing  will depend on market conditions.  The forecast of the period of time
through  which  the  Company's  financial  resources will be adequate to support
operations is a forward-looking statement that involves risks and uncertainties.
The actual funding requirements may differ materially from this as a result of a
number  of  factors including plans to rapidly expand its new operations.  There
can  be no guarantee that financing adequate to carry out the Company's business
plan  will  be  available  on  terms  acceptable  to  the  Company,  or  at all.

CRITICAL  ACCOUNTING  POLICIES

EFFECT  OF  FLUCTUATIONS  IN  FOREIGN  EXCHANGE  RATES


                                       15
<PAGE>
The Company's reporting and functional currency is the US dollar. Currently, all
of  the  Company's  operations  are  located in Canada. Transactions in Canadian
dollars  have  been  translated into U.S. dollars using the current rate method,
such  that  assets  and  liabilities  are translated at the rates of exchange in
effect  at the balance sheet date and revenue and expenses are translated at the
average rates of exchange during the appropriate fiscal period. As a result, the
carrying  value of the Company's investments in Canada is subject to the risk of
foreign  currency  fluctuations.  Additionally,  any  revenues received from the
Company's international operations in other than U.S. dollars will be subject to
foreign  exchange  risk.

PRINCIPLES  OF  CONSOLIDATION

The  consolidated  financial  statements  include  the  accounts  of  EAPI
Entertainment,  Inc.,  and its four wholly owned subsidiaries one of which (Duro
Enzyme  Solutions  Inc.  -  Canada)  owns  five  subsidiaries:

     Subsidiaries of EAPI Entertainment, Inc.
     ----------------------------------------
     EAPI Center Inc.
     Home.web  Sub.Inv
     Duro Enzyme Solutions, Inc. - Nevada, USA (name to be changed)
     Duro Enzyme Solutions, Inc. - British Columbia, Canada (name to be changed)

     Subsidiaries of Duro Enzyme Solutions Inc. - Canada
     ---------------------------------------------------
     EASI  Studios Inc.
     SuperNet Computing Inc.
     EASI Games Inc.
     EASI Education Inc.
     EASI Movies, Music Television and Video Inc.

All material inter-company transactions have been eliminated.

RECLASSIFICATION

Certain  account reclassifications have been made to the financial statements of
the  prior year in order to conform to classifications used in the current year.
These changes had no impact on the previously issued financial statements of the
Company.

RISK  FACTORS

Shareholders  and  prospective  purchasers  of the Company's Common Stock should
carefully  consider  the  following  risk  factors  in  addition  to  the  other
information  appearing  in  this  Annual  Report  on  Form  10-KSB.

THE COMPANY MAY NOT BE ABLE TO CONTINUE OUR BUSINESS AS A GOING CONCERN

The  Company's  ability  to  continue  as  a going concern is dependent upon its
ability  to  obtain  additional  financing, restructure its debt, streamline its
business  and  reduce  its  costs.  The  Company  is currently in the process of
identifying  sources  of  additional  financing, negotiating changes to its debt
structure and evaluating its strategic options. However, there are no assurances
that  these  plans can be accomplished on satisfactory terms, or at all, or that
they  will  provide  sufficient  cash  to fund the Company's operations, pay the
principal  of,  and  interest on, the Company's indebtedness, fund the Company's
other  liquidity  needs or permit the Company to refinance its indebtedness. The
Company's  inability  to  obtain  additional  financing,  restructure  its
indebtedness,  streamline its business or reduce its costs would have a material
adverse  effect  on the Company's financial condition, results of operations and
ability  to  satisfy  its  obligations, and may result in the Company pursuing a
restructuring  of  its  indebtedness  either  on a consensual basis or under the
provisions  of bankruptcy legislation, or liquidating the Company's business and
operations.  Further,  the Company's inability to obtain additional financing or
restructure  its  indebtedness,  or  pursue  a restructuring of its indebtedness
either  on a consensual basis or under the provisions of bankruptcy legislation,
may  result in the Company's securityholders losing all or a material portion of
their  investment  in  the  Company's  securities.

THE  COMPANY  MAY  ACQUIRE UNRELATED BUSINESS AND CHANGE ITS CURRENT OPERATIONS.


                                       16
<PAGE>
The  Company  is  currently  looking  at  other  business  models  and  business
operations.  These  new  operations may be materially different from the current
business  model  and  operation that currently exist. Any change in the business
operations  may  materially  affect  the  Company's  share  price  and  revenue
generation  ability.

THE  COMPANY  REQUIRES  ADDITIONAL  FINANCING  IN  ORDER  TO  PURSUE ITS PLAN OF
OPERATION

The Company's plan of operation will require an estimated $2,000,000 to be spent
over the next 12 months.  The Company's current operating funds are insufficient
to complete its plan of operation without additional financing.  The Company had
no  cash  and  a working capital deficit of $2,986,112 as of September 30, 2004.
Due  to  the  Company's  substantial  working  capital  deficit,  the  amount of
financing  required  to  pursue  its plan of operation and the Company's current
inability  to  generate revenues, the Company will require substantial financing
in  order  to  pursue its plan of operation.  In addition, there is no assurance
that  the  Company's actual cash requirements will not exceed its estimates.  If
the  actual cost of developing the Company's proposed video game and educational
software  products  is  greater  than  expected,  then  the Company's ability to
complete  its  plan  of  operation may be adversely affected.  If the Company is
unable  to acquire sufficient financing on terms acceptable to it, the Company's
operations  could  be  severely  limited  and  the  Company  may  not be able to
implement  its  plan  of  operation.

It  is anticipated that any additional financing obtained by the Company will be
by  way  of  equity financing through private placements of the Company's common
stock.  If  such  equity  financing  is obtained, the interests of the Company's
existing  stockholders  may be diluted.  The Company does not have any financing
arrangements  in  place  at this time and there is no assurance that the Company
will  be  able  to  acquire  sufficient financing on terms acceptable to it.  No
commitments  to  provide  additional  funds  have  been  made  by  the Company's
management  or  the  Company's  existing  stockholders.

THE  COMPANY  MAY  NOT  MEET  ITS  PRODUCT  DEVELOPMENT  SCHEDULES  OR  COMPLETE
DEVELOPMENT  OF  ITS  PRODUCTS.

Even if sufficient financing is obtained, there is no assurance that the Company
will  be  able  to  successfully  develop  any  video game products, its on-line
educational  software program or its planned natural food and gardening business
and  waste  technologies  business.  Even  if  the  Company  is  successful  in
developing  any  or  all of its planned products, there is no assurance that the
Company  will be able to deliver such products at a reasonable cost.  Failure to
meet  anticipated  development  schedules may cause a shortfall in the Company's
anticipated  revenue and profitability and cause the Company's operating results
to  be  materially  different  from expectations. If the platforms for which the
Company  is  developing  products  are  not  released when anticipated or do not
attain  wide  market  acceptance,  the  Company's  business  could be materially
harmed.

THE  COMPANY  MAY NOT BE ABLE TO ACQUIRE THE NECESSARY COMPUTER SOFTWARE ENGINES
TO  COMPLETE  DEVELOPMENT  OF  VIDEO  GAME  PRODUCTS

The  Company  has  not  entered  into  any  agreements with Mr. Peter Gardner to
acquire  rights  to  either the Adam or Genesis software engines and there is no
assurance  that  the  Company  will  be able to acquire rights to those software
engines.  If the Company is unable to acquire rights to Adam or Genesis from Mr.
Gardner,  then  the  Company's  ability  to pursue the development of video game
products  will  be  adversely  affected.

THE  COMPANY  MAY  NOT  BE  ABLE TO SECURE AGREEMENTS WITH MAJOR CLIENTS FOR ITS
ON-LINE  EDUCATIONAL  SOFTWARE  PRODUCT

The  Company has not entered into agreements with either the ACSA or Rural Roots
for  the  delivery  of  its on-line education programs and there is no assurance
that  the  Company will be able to enter into any agreements for the delivery of
its  on-line  education  programs.

THE  COMPANY  MAY  NOT BE ABLE TO SUCCESSFULLY MARKET ITS PRODUCTS ONCE THEY ARE
DEVELOPED

Even  if  the  Company  is  successful  in developing video game products or its
on-line  educational  software,


                                       17
<PAGE>
there  is  no  assurance  that  the  Company  will  be  able  to  successfully
commercialize and realize sales from those products. If the Company is unable to
successfully  market any products that it develops, the Company's business could
be  materially  harmed.

THE COMPANY OPERATES IN AN INTENSELY COMPETITIVE INDUSTRY.

The  computer  video  game  industry is highly competitive with a number of well
established manufacturers.  Many of these competitors have substantially greater
financial  resources  and experience in video game development and marketing and
have  established distribution networks.  There is no assurance that the Company
will  be  able to compete with established video game products and manufacturers
even  if  the  Company  is  successful  in  developing  any video game products.

LIMITED  EXPERIENCE  OF  MANAGEMENT

The  Company's  officers  and  directors  have limited experience in the area of
natural food and gardening products.  There is no assurance that the Company has
or  will  be  able  to acquire the skills and experience necessary to enable the
Company's  business  in  this  area  to  be  profitable.

THE  COMPANY'S  OPERATING  RESULTS  ARE  LIKELY TO FLUCTUATE SIGNIFICANTLY WHICH
COULD  INCREASE  THE  VOLATILITY  OF  ITS  STOCK  PRICE.

As a result of the Company's limited operating history and the planned expansion
of  its  business  operations,  the  Company's quarterly and annual revenues and
operating  results  are  likely  to  fluctuate  from period to period.  For this
reason,  you  should  not  rely on period-to-period comparisons of the Company's
financial  results  as  indications  of  future  results.  The  Company's future
operating results could fall below the expectations of public market analysts or
investors  and  significantly  reduce  the  market  price  of  its common stock.
Fluctuations in the Company's operating results could increase the volatility of
its  stock  price.

THE COMPANY DEPENDS UPON A SMALL NUMBER OF KEY PERSONS TO IMPLEMENT ITS BUSINESS
PLAN, AND THE LOSS OF ANY OF THEM MAY AFFECT ITS BUSINESS OPERATIONS.

The  Company  is dependent on several key employees and consultants to implement
its  business plan, and the loss of any of them may affect the Company's ability
to  provide  the  required quality of service and technical support necessary to
achieve  and  maintain a competitive market position. There is no assurance that
these  key  employees  and  consultants  will  continue  to manage the Company's
affairs  in  the  future.  The  Company  has not obtained key man insurance with
respect  to  any  of  its  consultants.

THE COMPANY IS SUBJECT TO THE SEC PENNY STOCK RULES, WHICH MAY REDUCE TRADING OF
ITS  COMMON  STOCK.

The  SEC  has  adopted rules that regulate broker-dealer practices in connection
with  transactions in penny stocks. Penny stocks are generally equity securities
with  a  price  of  less than $5.00, other than securities registered on certain
national  securities  exchanges  or  quoted  on the Nasdaq system, provided that
current  price  and  volume  information  with  respect  to transactions in such
securities is provided by the exchange or system.  The penny stock rules require
a  broker-dealer,  prior  to a transaction in a penny stock not otherwise exempt
from those rules, to deliver a standardized risk disclosure document prepared by
the  Commission,  which:  (a)  contains a description of the nature and level of
risk  in  the  market  for  penny  stocks in both public offerings and secondary
trading;  (b)  contains  a description of the broker's or dealer's duties to the
customer  and  of the rights and remedies available to the customer with respect
to  a  violation  of  such  duties or other requirements of Securities laws; (c)
contains a brief, clear, narrative description of a dealer market, including bid
and  ask prices for penny stocks and  significance of the spread between the bid
and  ask  price;  (d)  contains  a  toll-free  telephone number for inquiries on
disciplinary  actions; (e) defines significant  terms in the disclosure document
or  in  the  conduct  of  trading  in  penny stocks; and (f) contains such other
information  and  in  such  form  as  the  Commission  shall  require by rule or
regulation.  The  broker-dealer also must, prior to effecting any transaction in
a  penny  stock, provide the customer with: (a) bid and offer quotations for the
penny  stock;  (b)  the compensation of the broker-dealer and its salesperson in
the  transaction;  (c)  the  number  of  shares to which such bid and ask prices
apply,  or  other  comparable  information  relating  to  the  depth  and


                                       18
<PAGE>
liquidity  of  the  market  for  such  stock; and (d) monthly account statements
showing  the market value of each penny stock held in the customer's account. In
addition,  the penny stock rules require that, prior to a transaction in a penny
stock that is not otherwise exempt from those rules, the broker-dealer must: (a)
make  a  special  written  determination  that  the  penny  stock  is a suitable
investment  for  the  purchaser  and  (b)  receive from the purchaser his or her
written  acknowledgement of receipt of the determination and a written agreement
to  the  transaction.

These  disclosure  requirements  may  have  the  effect  of reducing the trading
activity  in  the  secondary market for our stock and therefore stockholders may
have  difficulty  selling  those  securities.

THE  COMPANY DOES NOT ANTICIPATE PAYING DIVIDENDS TO ITS SECURITY HOLDERS IN THE
FORESEEABLE  FUTURE  WHICH  MAKES  INVESTMENT IN ITS STOCK SPECULATIVE OR RISKY.

The  Company  has not paid dividends on its common stock and does not anticipate
paying  dividends  on  its  common stock in the foreseeable future. The Board of
Directors  has  sole  authority  to  declare  dividends payable to the Company's
shareholders.  The  fact  that  the  Company  has  not  and does not plan to pay
dividends  indicates  that  the  Company  must use all of its funds generated by
operations for reinvestment in its operating activities and also emphasizes that
the Company may not continue as a going concern. Investors also must evaluate an
investment in the Company solely on the basis of anticipated capital gains.


                                       19
<PAGE>
ITEM 7.   FINANCIAL  STATEMENTS.

The following audited financial statements of the Company are included with this
Annual  Report  on  Form  10-KSB:

<TABLE>
<CAPTION>
<S>                                                                                             <C>
Independent Auditor's Report of Weinberg & Company . . . . . . . . . . . . . . . . . . . . . .  F-1

Consolidated Balance Sheets as at September 30, 2004 and 2003 . . . . . . . . . . . . . . . . . F-2

Consolidated Statements of Operations and other Comprehensive Income for the years ended . . .  F-3
September 30, 2004 and 2003

Consolidated Statements of Stockholders Equity for the years ended September 30, 2004 and 2003  F-4

Consolidated Statement of Cash Flow for the years ended September 30, 2004 and 2003 . . . . . . F-5

Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-6
</TABLE>


                                       20
<PAGE>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors
EAPI Entertainment, Inc.
Burnaby, British Columbia

We  have  audited  the  accompanying  consolidated  balance  sheets  of  EAPI
Entertainment,  Inc. and Subsidiaries (formerly Duro Enzyme Products, Inc.) (the
"Company"),  as  of  September  30,  2004  and 2003 and the related consolidated
statements  of operations and other comprehensive loss, shareholders' deficiency
and cash flows for the years then ended. These consolidated financial statements
are  the  responsibility  of  the Company's management. Our responsibility is to
express  an  opinion  on  these  consolidated  financial statements based on our
audits.

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

In  our opinion, the consolidated financial statements referred to above present
fairly  in  all material respects, the financial position of EAPI Entertainment,
Inc.  and  Subsidiaries  as  of  September 30, 2004 and 2003, and the results of
their  operations  and  their cash flows for the years then ended, in conformity
with  accounting  principles generally accepted in the United States of America.

The  accompanying  consolidated financial statements have been prepared assuming
that  the  Company  will continue as a going concern.  As discussed in Note 8 to
the  consolidated financial statements, the Company had a net loss of $1,084,653
and  a  negative  cash  flow  from  operations  of  $941,880  for the year ended
September  30,  2004,  and  has a working capital deficiency of $2,986,112 and a
shareholders'  deficiency  of  $2,986,112  as  of  September 30, 2004 that raise
substantial  doubt  about  its  ability  to  continue  as  a  going  concern.
Management's  plan  in  regards  to  these  matters is also described in Note 8.
These  consolidated  financial  statements  do  not include any adjustments that
might  result  from  the  outcome  of  this  uncertainty.

WEINBERG & COMPANY, P.A.

Boca Raton, Florida
January 5, 2005


                                      F-1
<PAGE>
<TABLE>
<CAPTION>
                             EAPI ENTERTAINMENT, INC.
                   (FORMERLY DURO ENZYME PRODUCTS, INCORPORATED)
                           CONSOLIDATED BALANCE SHEETS
                           September 30, 2004 and 2003

ASSETS
                                                                2004          2003
                                                            ------------  ------------
<S>                                                         <C>           <C>
Current assets
  Cash                                                      $       400   $    38,995
  Non-trade receivable                                                -       185,443
  Prepaid expenses                                                    -        44,988
                                                            ------------  ------------
    Total current assets                                            400       269,426
                                                            ------------  ------------

TOTAL ASSETS                                                $       400   $   269,426
                                                            ============  ============

LIABILITIES AND SHAREHOLDERS' DEFICIENCY

Current liabilities
  Cash overdraft                                            $     7,991   $         -
  Accounts and fees payable                                     280,580       367,794
  Payable and fees to related parties                         1,558,714     2,104,779
  Short term notes to related parties                         1,139,227     1,399,739
                                                            ------------  ------------
    Total current liabilities                                 2,986,512     3,872,312

Deferred rent                                                         -        18,055
                                                            ------------  ------------

TOTAL LIABILITIES                                             2,986,512     3,890,367
                                                            ------------  ------------

Shareholders' deficiency
  Preferred stock, 40,000,000 shares authorized $.001
    par value, 0 shares outstanding                                   -             -
  Common stock, 500,000,000 authorized, $.001 par
    value, 14,142,146 and 13,155,560 outstanding, respectively   14,143        13,156
  Paid in capital                                             5,495,932     5,293,014
  Common stock to be issued                                   1,732,889             -
  Deficit                                                    (9,587,063)   (8,502,410)
  Accumulated other comprehensive loss                         (642,013)     (424,701)
                                                            ------------  ------------
    Total shareholders' deficiency                           (2,986,112)   (3,620,941)
                                                            ------------  ------------
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIENCY              $       400   $   269,426
                                                            ============  ============
<FN>

The accompanying notes are an integral part of the consolidated financial statements
</TABLE>


                                      F-2
<PAGE>
<TABLE>
<CAPTION>
                    EAPI ENTERTAINMENT, INC.
          (FORMERLY DURO ENZYME PRODUCTS, INCORPORATED)
            CONSOLIDATED STATEMENTS OF OPERATIONS AND
                    OTHER COMPREHENSIVE LOSS
         For the years ended September 3, 2004 and 2003

                                               2004          2003
                                           --------------------------

<S>                                        <C>           <C>
Revenue                                    $         -   $         -
                                           ------------  ------------

Expenses
  Consulting and professional fees             714,081       673,455
  Rent, utilities and telephone                108,370       145,814
  Business taxes                                70,898             -
  Office and administration                     45,262        42,542
  Investor communication                         4,010         4,754
  Travel, meals and entertainment                  186         2,095
                                           ------------  ------------
    Total expenses                             942,807       868,660
                                           ------------  ------------

  Loss from operations                        (942,807)     (868,660)
                                           ------------  ------------

Other expenses
  Interest                                    (141,361)     (121,722)
  Loss on unauthorized share issuances            (485)            -
                                           ------------  ------------
    Total other expenses                      (141,846)     (121,722)
                                           ------------  ------------

  Loss before discontinued operations       (1,084,653)     (990,382)
    Loss on discontinued operations                  -      (339,480)
                                           ------------  ------------
Net loss                                   $(1,084,653)  $(1,329,862)
                                           ============  ============

Loss per share of common stock
  From continuing operations               $     (0.08)  $     (0.08)
  From discontinued operations                       -         (0.02)
                                           ------------  ------------
Net loss per share of common stock         $     (0.08)  $     (0.10)
                                           ============  ============

Basic & Diluted weighted average of
  shares outstanding                        13,773,350    13,155,560
                                           ============  ============


Comprehensive loss

  Foreign currency translation adjustment  $  (217,312)  $  (424,701)
                                           ------------  ------------

  Other comprehensive loss                    (217,312)     (424,701)
  Net loss                                  (1,084,653)   (1,329,862)
                                           ------------  ------------

Comprehensive loss                         $(1,301,965)  $(1,754,563)
                                           ============  ============
<FN>

The accompanying notes are an integral part of the consolidated financial
statements
</TABLE>


                                      F-3
<PAGE>
<TABLE>
<CAPTION>
                                                                                                  Accumulated
                                    Common stock                                                     Other
                               ---------------------   Paid in     Common Stock                  Comprehensive
                                 Shares      Amount    Capital     to be issued     Deficit          Loss           Total
                               -----------  ---------------------------------------------------------------------------------
<S>                            <C>          <C>       <C>         <C>             <C>           <C>              <C>
Balance
  September 30, 2002           14,355,560   $14,356   $4,445,070  $           -   $(7,172,548)  $            -   $(2,713,122)

Disposal of business           (1,200,000)   (1,200)       1,200              -             -                -             -

Foreign currency translation
 adjustment                             -         -            -              -             -         (424,701)     (424,701)

Gain on cancellation of debt
 from related party                     -         -      846,744              -             -                -       846,744

Net loss for the year
 ended September 30, 2003               -         -            -              -    (1,329,862)               -    (1,329,862)
                               -----------  --------  ----------  --------------  ------------  ---------------  ------------
                               13,155,560    13,156    5,293,014              -    (8,502,410)        (424,701)   (3,620,941)

Stock subscriptions issued in
exchange for short-term debt            -         -            -      1,919,183             -                -     1,919,183

Stock issued on subscriptions     433,333       433      185,861       (186,294)            -                -             -

Stock issued in exchange
 for consulting fees               68,500        69       17,057              -             -                -        17,126

Unauthorized shares issued by
previous transfer agent           484,753       485            -              -             -                -           485

Foreign currency translation
 adjustment                             -         -            -              -             -         (217,312)     (217,312)

Net loss for the year
 ended September 30, 2004               -         -            -              -    (1,084,653)               -    (1,084,653)
                               -----------  --------  ----------  --------------  ------------  ---------------  ------------
                               14,142,146   $14,143   $5,495,932  $   1,732,889   $(9,587,063)  $     (642,013)  $(2,986,112)
                               ===========  ========  ==========  ==============  ============  ===============  ============
<FN>

The accompanying notes are an integral part of the consolidated financial statements
</TABLE>


                                      F-4
<PAGE>
<TABLE>
<CAPTION>
                                                           2004          2003
                                                       ------------  ------------
<S>                                                    <C>           <C>
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss                                               $(1,084,653)  $(1,329,862)

Adjustments to reconcile net loss to net cash
  Used in operating activities:
    Depreciation                                                 -        62,500
    Stock issued for services                               17,126             -
    Loss on unauthorized share issuances                       485             -
    Deferred rent                                          (18,055)       18,055
    (Increase) decrease in non-trade receivables           185,443       (83,280)
    (Increase) decrease in prepaid expenses                 44,988       (44,988)
    Increase in assets to be disposed                            -       (12,777)
    Increase (decrease) in accounts and fees payable       (87,214)      234,271

                                                       ------------  ------------

NET CASH USED IN OPERATING
  ACTIVITIES                                              (941,880)   (1,156,081)
                                                       ------------  ------------

CASH FLOWS FROM FINANCING ACTIVITIES

  Increase (decrease) in cash overdraft                      7,991        (1,262)
  Long term debt accrued interest recovery                       -        31,506
  Increase in payables and fees to related parties         466,261       723,480
  Proceeds of short term notes from related parties        770,472     1,218,747
  Repayments of short term notes from related parties     (124,127)     (352,694)
                                                       ------------  ------------

NET CASH GENERATED FROM FINANCING ACTIVITIES             1,120,597     1,619,777
                                                       ------------  ------------

EFFECT OF FOREIGN CURRENCY TRANSLATION                    (217,312)     (424,701)
                                                       ------------  ------------

INCREASE (DECREASE) IN CASH                                (38,595)       38,995

Cash at the beginning of the period                         38,995             -
                                                       ------------  ------------

CASH AT THE END OF THE PERIOD                          $       400   $    38,995
                                                       ============  ============

SUPPLEMENTAL DISCLOSURES
  Noncash Investing and Financing Activities
    Stock subscriptions issued in exchange for
      short term notes from related parties            $   906,857   $         -
    Stock subscriptions issued in exchange for
      payables and fees from related parties             1,012,326             -
                                                       ------------  ------------
                                                       $ 1,919,183   $         -
                                                       ============  ============
<FN>

The accompanying notes are an integral part of the consolidated financial
statements
</TABLE>


                                      F-5
<PAGE>
                            EAPI ENTERTAINMENT, INC.
                 (FORMERLY - DURO ENZYME PRODUCTS, INCORPORATED)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2004 AND 2003

NOTE 1:     SIGNIFICANT ACCOUNTING POLICIES
            -------------------------------

Nature  of  business
--------------------

     EAPI Entertainment, Inc. (The "Company") was incorporated under the laws of
     the  State  of  Nevada  on  September  15,  1995.

     The  Company's  current  activities,  which  began in the second quarter of
     2003,  include  developing  business  for  the  electronic  entertainment
     industry, education, and marketing of natural agricultural, food, gardening
     products  and waste technologies. The Company is seeking to acquire revenue
     generating businesses or projects with long term potential that will enable
     the  Company  to generate revenues to fund the current business plan in the
     electronic  entertainment,  education,  and  the  marketing  of  natural
     agricultural  food  and  gardening  products.

Name  change
------------

     On  May  9,  2003,  the  Company  filed  to  have  its name changed to EAPI
     Entertainment, Inc., which became effective on May 27, 2003.

Principles  of  consolidation
-----------------------------

     The  consolidated  financial  statements  include  the  accounts  of  EAPI
     Entertainment,  Inc.  and  its four wholly owned subsidiaries, one of which
     (Duro  Enzyme  Solutions  Inc.  -Canada)  owns  five  subsidiaries:

     EAPI  Center  Inc.
     Home.web  Sub.Inv
     Duro  Enzyme Solutions, Inc. - Nevada, USA (name to be changed) Duro Enzyme
     Solutions, Inc. - British Columbia, Canada (name to be changed)

        EASI Studios Inc.
        SuperNet Computing Inc.
        EASI Games Inc.
        EASI Education Inc.
        EASI Movies, Music Television and Video Inc.

     Collectively, the companies are known as the "Company".

     All material intercompany transactions have been eliminated.


                                      F-6
<PAGE>
Use  of  estimates
------------------

     The Company prepares its financial statements in conformity with accounting
     principles  generally  accepted  in  the  United  States  of America. These
     principles require management to make estimates and assumptions that affect
     the  reported  amounts  of  assets  and  liabilities  and  disclosures  of
     contingent  liabilities  at  the  date  of the financial statements and the
     reported  amounts  of  revenues  and  expenses during the reporting period.
     Actual  results  could  differ  from  these  estimates.

Fair  value  of  financial  instruments
---------------------------------------

     The carrying amount of the Company's financial instruments, including cash,
     cash  overdraft,  nontrade  receivable,  accounts  payable,  related  party
     payables  and  notes  and  loans  payable approximate fair value due to the
     relative  short  period  to  maturity  for  these  instruments.

Per  share  data
----------------

     (Loss)  per common share for the years ended September 30, 2004 and 2003 is
     computed  based  on  the  weighted  average common stock and diluted common
     stock  equivalents outstanding during the period as defined by Statement of
     Financial  Accounting  Standards,  No.  128,  "Earnings Per Share". For the
     years  ended  September 30, 2004 and 2003, common stock equivalents are not
     considered  in  the  calculation  of  diluted loss per share, as the effect
     would  have  been  anti-dilutive.

Cash  equivalents
-----------------

     For  the  purpose of the statement of cash flows, the company considers all
     highly  liquid  debt  instruments  purchased  with the original maturity of
     three  months  or  less  to  be  cash  equivalents.

Income  taxes
-------------

     Income  taxes  are provided for the tax effects of transactions reported in
     the  financial  statements and consist of taxes currently due plus deferred
     taxes  related primarily to differences between the recorded book basis and
     tax basis of assets and liabilities for financial and income tax reporting.
     Deferred  tax  assets  and  liabilities  represent  the  future  tax return
     consequences  of  those  differences,  which  will  either  be  taxable  or
     deductible  when  the  assets  and  liabilities  are  recovered  or settle.
     Deferred  taxes are also recognized for operating losses that are available
     to  offset  future  taxable  income  and  tax credits that are available to
     offset  future  federal  income  taxes.


                                      F-7
<PAGE>
Comprehensive  income  (loss)
-----------------------------

     The  foreign  currency  translation  gains  (losses)  resulting  from  the
     translation  of  the  financial  statements  of  the Company's subsidiaries
     expressed  in  Canadian  dollars  to  United States dollars are reported as
     Comprehensive  income  (loss)  in the consolidated statements of operations
     and other comprehensive loss and as Accumulated other comprehensive loss in
     the  consolidated  balance  sheets  and  the  consolidated  statement  of
     shareholders'  deficiency.

Foreign  currency
-----------------

     The  accompanying consolidated financial statements are presented in United
     States  dollars.  The  functional  currency of Duro Enzyme Solutions Inc. -
     Canada  and  its  five  subsidiaries,  as  well as EAPI Center Inc., is the
     Canadian  dollar.  The  financial  statements for all of these entities are
     then  translated  into  United  States  dollars  from  Canadian  dollars at
     year-end  exchange  rates as to assets and liabilities and average exchange
     rates  as to revenue and expenses. Capital accounts are translated at their
     historical  exchange  rates  when  the  capital  transactions  occurred.

     Foreign  currency transaction gains or losses from transactions denominated
     in  currencies  other than the Canadian dollar are recognized in net income
     in  the  period  the  gain  or  loss  occurs. During 2004 and 2003, foreign
     currency  translation  losses  of  $217,312 and $424,701, respectively, are
     included  in  the  accompanying  consolidated  statements of operations and
     other  comprehensive  loss.

Recent  accounting  pronouncements
----------------------------------

     The  following  accounting  pronouncements  will  have  no  effect  on  the
     financial  statements  of  the  Company.

     In  May  2003,  the  Financial  Accounting  Standards Board ("FASB") issued
     Statement  of  Financial Accounting Standards ("SFAS") No. 150, "Accounting
     For  Certain Financial Instruments with Characteristics of both Liabilities
     and  Equity".  SFAS  No.  150  changes the accounting for certain financial
     instruments with characteristics of both liabilities and equity that, under
     previous  pronouncements,  issuers  could  account  for  as equity. The new
     accounting  guidance  contained  in  SFAS  No.  150  requires  that  those
     instruments be classified as liabilities in the balance sheet.
     SFAS  No.  150  affects  the  issuer's  accounting  for  three  types  of
     freestanding  financial  instruments.  One  type  is mandatorily redeemable
     shares,  which the issuing company is obligated to buy back in exchange for
     cash  or  other  assets.  A  second  type  includes put options and forward
     purchase  contracts,  which involves instruments that do or may require the
     issuer to buy back some of its shares in exchange for cash or other assets.
     The  third type of instruments that are liabilities


                                      F-8
<PAGE>
     under  this  Statement  is obligations that can be settled with shares, the
     monetary  value  of  which  is  fixed,  tied  solely  or predominantly to a
     variable  such as a market index, or varies inversely with the value of the
     issuers'  shares.  SFAS  No.  150  does not apply to features embedded in a
     financial instrument that is not a derivative in its entirety.

     Most  of  the  provisions of Statement 150 are consistent with the existing
     definition  of  liabilities  in FASB Concepts Statement No. 6, "Elements of
     Financial  Statements".  The  remaining  provisions  of  this Statement are
     consistent  with the FASB's proposal to revise that definition to encompass
     certain  obligations  that a reporting entity can or must settle by issuing
     its own shares. This Statement shall be effective for financial instruments
     entered  into  or  modified  after  May  31,  2003  and  otherwise shall be
     effective at the beginning of the first interim period beginning after June
     15,  2003,  except  for  mandatorily  redeemable financial instruments of a
     non-public  entity,  as  to  which the effective date is for fiscal periods
     beginning  after  December  15,  2004.

     Interpretation  No.  46,  as revised, also requires expanded disclosures by
     the  primary  beneficiary (as defined) of a variable interest entity and by
     an  enterprise  that  holds  a  significant variable interest in a variable
     interest  entity  but  is  not  the  primary  beneficiary.

     Interpretation  No.  46,  as  revised, applies to small business issuers no
     later  than  the end of the first reporting period that ends after December
     15,  2004.  This  effective  date  includes  those  entities  to  which
     Interpretation  46  had  previously  been  applied.  However,  prior to the
     required  application  of  Interpretation No. 46, a public entity that is a
     small  business issuer shall apply Interpretation 46 or this Interpretation
     to  those  entities  that  are considered to be special-purpose entities no
     later  than  as  of  the  end of the first reporting period that ends after
     December  15,  2003

     Interpretation No. 46 may be applied prospectively with a cumulative-effect
     adjustment  as  of  the  date  on which it is first applied or by restating
     previously  issued  financial  statements  for  one  or  more  years with a
     cumulative-effect  adjustment  as  of  the  beginning  of  the  first  year
     restated.

     The  implementation  of  the  provisions  of  Interpretation  No. 46 is not
     expected  to  have  a  significant  effect  on  the  Company's consolidated
     financial  statement  presentation  or  disclosure.

Reclassification
----------------

     Certain  account  reclassifications  have  been  made  to  the  financial
     statements of the prior year in order to conform to classifications used in
     the  current  year.  These  changes  had no impact on the previously issued
     financial  statements  of  the  Company.


                                      F-9
<PAGE>
NOTE  2:     ACQUISITION  AND  DISPOSITION
             -----------------------------

     On  May  29,  2002, the Company acquired all of the outstanding shares of a
     private  company, Bruden Steaming and Vac Truck Services Ltd. ("Bruden") in
     exchange  for  1,200,000  shares  of  its  common  stock.  The value of the
     1,200,000  common  shares  issued  by  the  Company  to  acquire Bruden was
     determined based on the average market price of EAPI's common shares over a
     2-day period before and after the date of the acquisition. On September 27,
     2002,  the  Board of Directors of the Company agreed to review the purchase
     and  the  financial  statements of Bruden. On December 23, 2002, management
     agreed to dispose of Bruden and on January 6, 2003, an agreement was signed
     whereby  all  the outstanding shares of Bruden were disposed of in exchange
     for  the  return  of 1,200,000 common shares of the Company. The results of
     Bruden's  operations  in  the period have been included in the consolidated
     financial  statements  as  discontinued  operations.

     The  gain  from  discontinued  operations  of  Bruden during the year ended
     September  30,  2003  totalled  $12,777.

     On  May 5, 2003, the Company agreed to terminate a license agreement it had
     acquired  from  a  related  party  in September 2000. In December 2002, all
     research  ceased  and  the Company was assessing if it should continue with
     the  technology licensed. The Company decided that they no longer wished to
     pursue  this  technology  and  entered  into  negotiation  to terminate the
     license.  This  was  concluded  with  an  agreement  on May 5, 2003 and all
     liabilities associated with the license were eliminated which resulted in a
     gain  on  cancellation of debt from a related party that is included in the
     consolidated  statement  of  shareholders'  deficiency  for  the year ended
     September  30,  2003.

     The  loss  from  discontinued  operations  as  a  result  of  the  license
     termination  at  September  30,  2003  totalled  $352,257.


NOTE 3:     RELATED  PARTY  TRANSACTIONS
            ----------------------------

     A  total  of  $466,261  and $376,616 was incurred and accrued in consultant
     services  to  related  parties  for  the year ending September 30, 2004 and
     2003,  respectively. The total outstanding and unpaid at September 30, 2004
     and  2003,  respectively,  is  $1,066,140 and $614,576. Thirteen companies,
     which  are owned or controlled by shareholders or creditors of the Company,
     have  provided services and expertise to the Company during the years ended
     September  30,  2004  and  2003.

     During  the  year  ending  September  30,  2003,  the  Company entered into
     research  and  development  service  agreements  with  a company owned by a
     creditor  of the Company. The agreement was canceled in December 2002. This
     agreement  retained  the  creditor's  company's  expertise and services for
     research,


                                      F-10
<PAGE>
     development, design, and related consultations. No research and development
     services  were  provided  during  the  year  ended  September 30, 2004. The
     long-term debt owed has been canceled but was owed to the creditor, however
     the amount is now $Nil. At September 30, 2003 the amount owed was $Nil (See
     Note  2).

     Short-term  loans  of  $770,472  were  advanced  to  the  Company  by  five
     shareholders  during  the year ending September 30, 2004. The interest rate
     for  the  notes  is  10%.  Total  repayments  of these short-term notes was
     $124,127  and  $352,694  in  the  period ended September 30, 2004 and 2003,
     respectively.  The  funds  were  used  for  operating  capital.

     During  the  year ended September 30, 2004, the Board of Directors approved
     the  conversion  of  $906,857  of  short-term loans into stock subscription
     agreements to a related party. On June 15, 2004, 433,333 common shares were
     issued  by  the  Company  with  a  fair  value  of  $186,294.

     As  of  September 30, 2004 the Company owed $492,574 to related parties for
     terminated  lease  agreements,  which  are  recorded as payables to related
     parties  on  the  consolidated  balance  sheets  (See  Note  7).

     The  Company  had  accrued  fees  of $742,664 through the fiscal year ended
     September  30,  2003  for  a  36-month technology, operations, maintenance,
     research & development, engineering and training consulting contract with a
     company  owned  by  shareholders.  On  December  13, 2002, the contract was
     canceled.  On  July  28,  2004,  three  companies  owned  by three separate
     creditors  who are shareholders of the Company entered into debt assignment
     agreements  with  a  creditor  of  the  Company  who  was  owed  a total of
     $1,012,326.  On  September  29, 2004, the Board of Directors approved three
     subscription  agreements  totaling $1,012,326 to convert this assigned debt
     into  common  stock.

     The  Company obtained a new location and a new five-year lease beginning on
     July  1, 2004. The lease is with a Company owned by the President (See Note
     7).


NOTE 4:     INCOME  TAXES
            -------------

     The  long  term  deferred  tax  benefit  for  income taxes from the loss of
     operations from the year ended September 30, 2004 consists of the following
     component:  long  term  deferred tax benefit of $60,782 for the fiscal year
     ending  September  30,  2004  and  an  accumulated long term tax benefit of
     $1,009,743 from all net operating losses. The Company provides a $1,009,743
     a  valuation  allowance  recorded  against the deferred tax asset resulting
     from  net  operating losses. The effective tax rate used in the computation
     of  the  deferred  tax benefit is 34%. The net operating loss carry-forward
     will  expire  in  various  years  beginning  in  2013.


                                      F-11
<PAGE>
     The  valuation  allowance is evaluated at the end of each year, considering
     positive  and  negative  evidence about whether the asset will be realized.

     No  provision  is  being  made  for  state  income tax for the years ending
     September  30,  2004  and 2003 since all operations are in Canada. In years
     prior  to  2003, the operations were in California and California Franchise
     taxes  were  applicable.


NOTE 5:     COMMON  STOCK
            -------------

     On  May  9, 2003, the Company filed to have a share rollback of 50 to 1 and
     an  amendment  to  the articles of incorporation to decrease the authorized
     share  capital  to  500,000,000  common  shares.  This 50 to 1 rollback was
     approved  and  on  May  27,  2003  it  was  effective.

     All  share  and  per share amounts have been restated to give effect to the
     forward  and  reverse  stock  splits  that  took  place  in  2003 and 2002.

     During  fiscal  2004,  the  Board  of  Directors approved the conversion of
     $906,857 of short-term loans into common stock subscription agreements to a
     related  party.  On June 15, 2004, 433,333 common shares were issued by the
     Company  with  a  value  of  $186,294.

     On July 28, 2004, three companies owned by three separate creditors who are
     also  shareholders  of the Company, entered into debt assignment agreements
     with  a  creditor  of  the  Company  who was owed a total of $1,012,326. On
     September  29,  2004,  the  Board  of Directors approved three subscription
     agreements  totaling  $1,012,326  to  convert  the  debt  assigned  to  the
     shareholder/creditors  into  common  stock.

     In  connection  with  the common stock subscription agreements, the Company
     issued  warrants  to  purchase 5,133,270 shares of common stock. All of the
     warrants  remain  unexercised at September 30, 2004 and are available to be
     exercised  until June and September 2005. The fair value of the warrants at
     the  time  of issuance was immaterial based upon the Company's calculations
     using  the  Black  Scholes  model.

               Exercise Price                 Warrants Issued
               --------------                 ---------------
               CDN  $0.35                             470,000
               CDN  $0.65                              55,000
               CDN  $0.75                             244,000
               CDN  $1.00                             199,332
               US  $0.35                            1,008,500
               US  $0.50                            1,114,786
               US  $0.70                            2,041,652
                                                    ---------
               Total                                5,133,270
                                                    =========


                                      F-12
<PAGE>
     On  August  31,  2004,  a  total of 68,500 common shares were issued to two
     unrelated  parties  for  consulting  services  totaling  $17,126.

     In  September  2004,  the  Company recorded an additional 484,753 shares of
     common  stock  as  issued  and outstanding due to unauthorized issuances of
     common  stock  by  its  former stock transfer agent. A loss on unauthorized
     issuances  of common shares, of $485 par value, was recorded in conjunction
     with  the  recording  of  these  additional  shares.


NOTE 6:     EARNINGS  (LOSS)  PER  SHARE
            ----------------------------

     Basic and diluted loss per share is computed by dividing the loss available
     to  common  stockholders  by  the  weighted average number of common shares
     outstanding  during the period. Diluted loss per share does not reflect per
     share  amounts  that would have resulted if dilutive potential common stock
     had  been  converted  to  common  stock  because  the  effect  would  be
     anti-dilutive.  The  following reconciles amounts reported in the financial
     statements.

                                              For the Year Ended 2003
                                      ----------------------------------------
                                        Income         Shares       Per-Share
                                      (Numerator)   (Denominator)    Amount
                                      ------------  -------------  -----------
Loss from continuing operations
before discontinued operations
available to common stockholders
loss per share                        $  (990,382)     13,155,560  $    (0.08)
                                      ============  =============  ===========

Loss from discontinued operations
available to common stockholders
loss per share                        $  (339,480)     13,155,560  $    (0.02)
                                      ============  =============  ===========

Net loss
available to common stockholders
basic and diluted earnings per share  $(1,329,862)     13,155,560  $    (0.10)
                                      ============  =============  ===========


                                              For the Year Ended 2004
                                      ----------------------------------------
                                         Income        Shares       Per-Share
                                      (Numerator)   (Denominator)    Amount
                                      ------------  -------------  -----------
Net loss
available to common stockholders
basic and diluted earnings per share  $(1,084,653)     13,773,350  $    (0.08)
                                      ============  =============  ===========


                                      F-13
<PAGE>
NOTE 7:     LEASES
            ------

     On  December  1,  2002, the Company entered into a three-year lease for the
     main  office  space. On April 2, 2004, the Company agreed with the landlord
     to  terminate  the  lease  as  of  May  30,  2004.

     On July 1, 2004 the Company entered into a five-year lease for office space
     and  furnishings.  The  lease is with a Company owned by the president (See
     Note  3).

     Future minimum annual lease payments are due as follows:

                    Year              Amount
                    -----            --------

                    2005             $ 24,522
                    2006               20,770
                    2007               21,242
                    2008               22,658
                    2009               16,993
                                     --------

                    Total            $106,185
                                     ========

     Total  rent  expense  for  the  year  ended September 30, 2004 and 2003 was
     $72,875  and  $102,349,  respectively.


NOTE 8:     GOING  CONCERN
            --------------

     The  accompanying  consolidated  financial  statements  have  been prepared
     assuming that the Company will continue as a going concern. The Company had
     a  net  loss  of  $1,084,653  and  a  negative cash flow from operations of
     $941,880  for  the year ended September 30, 2004, and has a working capital
     deficiency of $2,986,112 and a shareholders' deficiency of $2,986,112 as of
     September  30,  2004  that  raise  substantial  doubt  about its ability to
     continue  as  a  going  concern.

     The  Company  plans  to acquire new businesses and raise funds through debt
     issuance  or  through  the  generation  of revenue and achieving profitable
     operations.  It  will  also  continue  to  pursue  acquisitions  and  joint
     ventures,  to  strengthen  both  its  balance  sheet  and  cash  flow.

     The  Company has been actively pursuing new acquisitions and the Company is
     currently  negotiating  with  several  potential  businesses  that  would
     significantly  change  the operations of the Company. The Company's ability
     to  continue  as  a going concern is dependent upon raising capital through
     debt or equity financing and ultimately by generating revenue and achieving
     profitable  operations.  There  is  no  assurance  that the Company will be
     successful  in  its  efforts  to  raise  additional  proceeds  or  achieve
     profitable  operations.  The  financial  statements  do  not  include  any
     adjustments  that  might  result  from  the  outcome  of  this uncertainty.


                                      F-14
<PAGE>
NOTE 9:     CONTINGENCIES
            -------------

     During  2001,  a lawsuit was filed against the Company for the unauthorized
     use of confidential information and trade secrets. During 2004, all actions
     of  the  lawsuit  were  dismissed  against the Company and its officers and
     directors.  The  Company  had  not experienced any liability as a result of
     this  lawsuit  and  had  not  recorded  a  related  accrual.

     The Company was named in a legal suit filed in the Supreme Court of British
     Columbia  on September 1, 2004. The suit has been filed against the Company
     by  three  shareholders.  The  shareholders  are claiming that their common
     shares  were  not  delivered  to  them in a timely manner and have sought a
     refund  of  the  advanced  funds in the amount of $255,000. The Company has
     delivered  the  shares  as  required  by the agreements and feels that this
     allegation  is  without  merit  and  will  defend  this action accordingly.


                                      F-15
<PAGE>
ITEM 8.   CHANGES  IN AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND
          FINANCIAL DISCLOSURE.

On  December 19, 2003, Hawkins Accounting, ("Hawkins") resigned as the Company's
independent  accountants. Hawkins resigned because it chose not to register with
the Public Company Accounting Oversight Board for the purpose of issuing reports
on  public  companies.  On  December  22,  2003 the Company's Board of Directors
decided to engage Weinberg & Company, PA to serve as its independent accountants
and  approved  the change of independent accountants.  The reports of Hawkins on
the  Company's  consolidated  financial statements for the past two fiscal years
contained  no  adverse opinion or disclaimers of opinion, and were not qualified
or  modified  as  to  audit  scope  or  accounting  principles.

During  the  Company's  two  most  recent  fiscal  years,  the  Company  had  no
disagreements  with Hawkins on any matter of accounting principles or practices,
financial  statement  disclosure,  or  auditing  scope  or  procedure,  which
disagreements, if not resolved to the satisfaction of Hawkins, would have caused
Hawkins  to  make  reference  to  the  subject  matter  of  the  disagreement in
connection with its reports on the Company's financial statements for such years
and  interim periods. The Company reported the change in accountants on Form 8-K
filed  with the SEC on December 24, 2003 and as amended on Form 8-K/A filed with
the  SEC  on  February  18,  2004. The Form 8-K contained a letter from Hawkins,
addressed  to the SEC, stating that it agreed with the statements concerning the
resignation  of  Hawkins  in  such  Form  8-K.


ITEM 8A.  CONTROLS  AND  PROCEDURES.

(A)  EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

As  of  the  end  of  the  period  covered  by  this  report,  we carried out an
evaluation,  under  the  supervision and with the participation of our principal
executive  officer  and principal financial officer, of the effectiveness of the
design  and operation of our disclosure controls and procedures.  Our disclosure
controls  and procedures are designed to provide a reasonable level of assurance
that  our  disclosure  control objectives are achieved.  Our principal executive
officer  and  principal  financial  officer  have  concluded that our disclosure
controls  and  procedures  are,  in fact, effective at providing this reasonable
level  of  assurance  as  of  the  period  covered.

(B)  CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

In  connection  with  the  evaluation  of  our internal controls during our last
fiscal  quarter, our principal executive officer and principal financial officer
have  determined  that  there  are  no  changes  to  our  internal controls over
financial  reporting  that  has  materially affected, or is reasonably likely to
materially  effect,  our  internal  controls  over  financial  reporting.


ITEM 8B.  OTHER  INFORMATION.

Except as set out below, all information required to be disclosed in a Report on
Form  8-K  during the fourth quarter of the fiscal year ended September 30, 2004
was  disclosed  by  the  filing  of  such  reports.

UNREGISTERED  SALES  OF  EQUITY  SECURITIES
-------------------------------------------

See Item 5. "Recent Sales of Unregistered Securities".


                                       21
<PAGE>
                                    PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS; COMPLIANCE
        WITH  SECTION  16(a)  OF  THE  EXCHANGE  ACT.

The  following  information  sets  forth the names of the Company's officers and
directors,  their  present  positions  with  the Company, and their biographical
information:

NAME              AGE  POSITION
----------------  ---  --------

Peter Gardner      45  Chief Executive Officer, President and Director

Dean Branconnier   37  Chief Financial Officer, Treasurer and Director

Chad Burback       29  Secretary and Director


PETER GARDNER - PRESIDENT AND DIRECTOR
--------------------------------------

Mr.  Gardner  was appointed as Chief Executive Officer, President and a Director
on  November  3,  2003.  Mr.  Gardner  has  over  22  years of experience in the
computer  software industry and is an expert in software development and design.

From  1981  to 1985 Mr. Gardner was involved in software design and development.
In  1985  Mr. Gardner led a design team in the development of a student database
management  and  reporting  software  system.   Mr.  Gardner  created a software
engine  that  generated  reports based on the individual needs of the user.  The
resulting  software  improved  the  school's  reporting  system.

From 1986 to 1988 Mr. Gardner built and operated MindMeld Software ("MindMeld"),
a computer game company based in Vancouver, B.C.  During this time, he developed
software  engines  to  accommodate  the  needs  of  his business and to generate
entertainment  software  programs  for  the  Apple II, the Commodore 64, and the
early  IBM  Personal  Computer.  In  1988  MindMeld  was acquired by Distinctive
Software,  a  game  development company based in Burnaby, British Columbia.  Mr.
Gardner  retained  ownership  of  his  software  engine technology following the
acquisition.

From  1988 until 1991, Mr. Gardner restructured Distinctive Software and focused
on  developing  its  corporate  strategy.  In  1991,  Distinctive  Software  was
acquired  by  Electronic  Arts Inc., and its name was changed to Electronic Arts
Canada  Inc.  Mr.  Gardner continued to work at Electronic Arts Canada from 1991
to  1994.

From  1994  to  2002  Mr. Gardner assisted various game development companies in
developing  their  corporate  strategy,  their game development, and negotiating
development  contracts.

In  addition to this, Mr. Gardner created the core design of a major multiplayer
on-line  game  and initiated the development of other related engine technology.

MR. DEAN BRANCONNIER - CHIEF FINANCIAL OFFICER, TREASURER AND DIRECTOR

Mr.  Branconnier has been the Company's Treasurer and a Director since September
2000. Mr. Branconnier was appointed as Chief Financial Officer of the Company on
October  29,  2003. Since joining the Company, Mr. Branconnier has assisted with
the  organization  and development of the Company. Prior to joining the Company,
Mr.  Branconnier was Plant Manager for Richmond Bio Conversion Inc. in Richmond,
British  Columbia,  Canada  (1998-2000)  and for Hamilton Bio Conversion Inc. in
Hamilton, Ontario, Canada (1995-1998). As Plant Manager, Mr. Branconnier had the
following  duties  and  responsibilities:  assist  with  project  schedules  and
construction  contracts;  plant operations and start up; maintain a daily log of
all plant events and manage daily operations; oversee all office administration;
manage expenditures; ensure compliance with permits; conduct performance reviews
of  employees;  ensure  plant  safety  and  security;  and staff the plants. Mr.
Branconnier  is  a  first  cousin  of  Mr.  Chad  Burback.


                                       22
<PAGE>
MR.  CHAD  BURBACK  -  SECRETARY  AND  DIRECTOR

Mr.  Burback  has  been  the  Company's Secretary and a Director since September
2000.  Since joining the Company, Mr. Burback has assisted with the organization
and  development  of the Company. Mr. Burback was Plant Manager for Hamilton Bio
Conversion  Inc.  in  Hamilton, Ontario, Canada (1998-2001).  From 1995 to 1998,
Mr.  Burback  was  the  Plant  Manager  for  Brampton  Bio  Conversion  Inc.,  a
depackaging  and  recycling  facility  in  Brampton,  Ontario, Canada.  As Plant
Manager  for each facility, Mr. Burback was responsible for the expansion of the
facilities  and  had  the  following  duties  and  responsibilities: assist with
project schedules and construction contracts; operations control and management;
maintain  a  daily  log  of all plant events; oversee all office administration;
manage expenditures; ensure compliance with permits; conduct performance reviews
of  employees;  ensure  plant  safety  and security; and staff the plants.   Mr.
Burback  is  a  first  cousin  of  Mr.  Dean  Branconnier.

COMMITTEES OF THE BOARD OF DIRECTORS

We  are  not  a  listed  issuer and, under the rules of the OTC BB, our Board of
Directors  is  not  required  to maintain a separately designated standing audit
committee.  As  such,  pursuant  to section 3(a)(58)(B) of the Exchange Act, our
entire  Board  of  Directors  acts  as  our  audit  committee.

The  Company  presently  does  not  have  a  separately  designated compensation
committee,  nominating  committee,  executive committee, stock plan committee or
any  other  committees.

TERMS  OF  OFFICE

The  Company's  directors  are appointed for one-year terms to hold office until
the  next annual general meeting of the holders of the Company's common stock or
until  removed  from  office  in  accordance  with  the  Company's  by-laws. The
Company's officers are appointed by its Board of Directors and hold office until
removed  by  the  Company's  Board  of  Directors.

AUDIT  COMMITTEE  FINANCIAL  EXPERT

The  Company's  Board  of  Directors  has  determined  that  none of its members
qualifies as an "audit committee financial expert", as defined under Item 401(e)
of  Regulation  S-B.  The  Company  believes  the  cost  related  to retaining a
financial  expert at this time is prohibitive. Further, because of the Company's
start-up operations, the Company believes the services of a financial expert are
not  warranted.

CODE  OF  ETHICS

We  have adopted a Code of Ethics applicable to our officers and directors which
is a "code of ethics", as defined by the applicable rules of the SEC.  A copy of
our  Code  of  Ethics  is  attached  as an exhibit to this Annual Report on Form
10-KSB.  We  do  not  currently  maintain  a corporate Internet website.  In the
event  that  we do maintain and operate such a website, we will post the text of
our  Code  of  Ethics  on  that  website.  Copies  of  our Code of Ethics may be
obtained,  without  charge,  upon  request  at:

                            EAPI Entertainment, Inc.
                      Attention:  Peter Gardner, President
                         204 - 3970 East Hastings Street
                            Burnaby, British Columbia
                                 Canada  V6C 6C1

                              Tel:  (604) 419-0430

If  we  make any amendments or grant any waivers from a provision of our Code of
Ethics  to  our President, Chief Executive Officer, Treasurer or Chief Financial
Officer,  we  will disclose the nature of the amendment or waiver, its effective
date  and  to  whom  it  applies  in  a  report  on  Form  8-K.


                                       23
<PAGE>
COMPLIANCE  WITH  SECTION  16(A)  OF  THE  SECURITIES  EXCHANGE  ACT

Section 16(a) of the Exchange Act requires our executive officers and directors,
and persons who beneficially own more than ten percent of our equity securities,
to  file  reports  of ownership and changes in ownership with the SEC. Officers,
directors  and  greater  than  ten  percent  stockholders  are  required  by SEC
regulation to furnish us with copies of all Section 16(a) forms they file. Based
on our review of the copies of such forms received by us, we believe that during
the  fiscal  year  ended  September  30,  2004,  all  such  filing  requirements
applicable  to  our  officers,  directors and greater than 10% stockholders were
complied  with.


ITEM 10.  EXECUTIVE  COMPENSATION.

The  following  table  sets  forth  certain  compensation  information as to the
following  individuals  (the  "named  executive  officers"):

(i)       Mr. Peter Gardener, our chief executive officer;
(ii)      Mr. Dean Branconnier, our chief financial officer;
(iii)     Mr.  Perry Smith, our former  chief  executive  officer  who  resigned
          subsequent to the previous fiscal year  ended  September 30, 2003.

None  of  our  executive  officers  earned  more  than  $100,000 during our most
recently  completed  fiscal  year.  Accordingly,  we  have  not  included  any
compensation  information  for  any  of  our  executive officers, other than our
current  chief  executive  officer,  our  chief financial officer and our former
chief  executive  officer.

The  following  table  sets  forth certain information as to the Company's named
executive  officers  for  each  of the Company's fiscal year ended September 30,
2004,  2003 and 2002. No other compensation was paid to any such named executive
officers  other  than  the  compensation  set  forth  below.

<TABLE>
<CAPTION>
                                  SUMMARY COMPENSATION TABLE

                                 Annual Compensation                Long Term Compensation
                                                                         Awards           Payouts
                                                                ------------------------------------
Name                                                 Other      Restricted   Securities
And                                                  Annual       Stock      Underlying     LTIP    All Other
Principal                                  Bonus     Compen-     Award(s)     Options/    Payouts    Compen-
Position               Year  Salary ($)     ($)      sation ($)      ($)      SARs (#)      ($)     sation ($)
--------------------------------------------------------------------------------------------------------------
<S>                    <C>   <C>          <C>       <C>         <C>          <C>          <C>       <C>
Perry Smith            2004         Nil   N/A       Nil         N/A          N/A          N/A          Nil
(former President      2003         Nil   N/A       Nil         N/A          N/A          N/A          Nil
and Chief Executive    2002  $ 30,519(1)  N/A       Nil         N/A          N/A          N/A          Nil
Officer)
--------------------------------------------------------------------------------------------------------------
Dean Branconnier       2004    36,224(1)  N/A       N/A         N/A          N/A          N/A          Nil
(Treasurer)            2003    14,816(1)  N/A                   N/A          N/A          N/A          Nil
                       2002         Nil   N/A                   N/A          N/A          N/A          Nil

--------------------------------------------------------------------------------------------------------------
Peter Gardner          2004   13,584 (1)  N/A       N/A         N/A          N/A          N/A          Nil
(President and Chief   2003   48,152 (1)
Executive Officer)
--------------------------------------------------------------------------------------------------------------
<FN>

(1)  Represents accrued but unpaid consulting fees to September 30, 2004.
</TABLE>


                                       24
<PAGE>
COMPENSATION OF DIRECTORS

Directors  are not compensated for their service as directors. All directors are
reimbursed  for  any  reasonable  expenses  incurred in the course of fulfilling
their  duties  as  a  director  of  the  Company.

EMPLOYMENT CONTRACTS

The Company pays Mr. Gardener a consulting fee of $3,000 CDN per month (equal to
approximately $2,264 per month beginning in April 2004) in consideration for Mr.
Gardener  acting  as  Chief Executive Officer and President of the Company.  The
Company  pays  Mr.  Dean  Branconnier  a  consulting fee of $4,000 CDN per month
(equal  to  approximately $3,080 per month) in consideration for Mr. Branconnier
acting  as  Chief  Financial  Officer and Treasurer of the Company.  The Company
does not compensate Mr. Burback for acting as the Secretary of the Company.  The
Company  is  not  party  to  any  written  consulting agreements with either Mr.
Gardener, Mr. Branconnier or Mr. Burback.  The Company may in the future execute
additional  written consulting agreements with the consulting companies owned by
its  executive  officers  and  consultants.


ITEM 11.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT.

The  following  table sets forth as of January 7, 2005 certain information known
to the Company regarding the beneficial ownership of the Company's common stock,
and as adjusted to reflect the share ownership for (i) each executive officer or
director  of  the  Company  who  beneficially  owns  shares; (iii) all executive
officers  and  directors  as  a  group;  and  (ii) each shareholder known to the
Company  to  beneficially  own five percent or more of the outstanding shares of
its common stock.  The Company believes that the beneficial owners of the common
stock  listed  below,  based  on information furnished by such owners, have sole
investment  and  voting  power with respect to such shares, subject to community
property  laws  where  applicable.

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------
                                                          NUMBER OF            PERCENTAGE
                   NAME AND ADDRESS                       SHARES OF            OF COMMON
TITLE OF CLASS   OF BENEFICIAL OWNER                     COMMON STOCK           STOCK(1)
------------------------------------------------------------------------------------------
<S>              <C>                                     <C>                  <C>

DIRECTORS AND OFFICERS

------------------------------------------------------------------------------------------
Common Stock     Peter Gardener                                         NIL          0.0%
                 Chief Executive Officer,
                 President and a Director
                 204 - 3970 East Hastings Street,
                 Burnaby, BC V5C 6C1

------------------------------------------------------------------------------------------
Common Stock     Dean Branconnier,                         1,040,000 Shares          7.4%
                 Chief Financial Officer,
                 Treasurer and a Director
                 204 - 3970 East Hastings Street,
                 Burnaby, BC V5C 6C1

------------------------------------------------------------------------------------------
Common Stock     Chad Burback                              1,040,000 Shares          7.4%
                 Secretary and Director
                 204 - 3970 East Hastings Street,
                 Burnaby, BC V5C 6C1

------------------------------------------------------------------------------------------
Common Stock     All Officers and Directors as a Group     2,080,000 Shares         14.8%
                 (3 persons)
------------------------------------------------------------------------------------------


                                       25
<PAGE>
------------------------------------------------------------------------------------------
                                                          NUMBER OF            PERCENTAGE
                   NAME AND ADDRESS                       SHARES OF            OF COMMON
TITLE OF CLASS   OF BENEFICIAL OWNER                     COMMON STOCK           STOCK(1)
------------------------------------------------------------------------------------------

5% BENEFICIAL  SHAREHOLDER

------------------------------------------------------------------------------------------
Common Stock     Terri and Lyle Veillet                    1,250,000 Shares          8.8%
                 18510 - 54th Avenue,
                 Surrey, BC V3S 8H9

------------------------------------------------------------------------------------------
Common Stock     Shane & Josie Branconnier                 1,250,000 Shares          8.8%
                 24610 - 87th Avenue,
                 Fort Langley, BC V1M 2R3

------------------------------------------------------------------------------------------
Common Stock     Pacific Ocean Resources Corporation     5,499,403 Shares(2)     31.9%(2)
                 4320 River Road Richmond, BC
                 V7C 1A2
------------------------------------------------------------------------------------------
</TABLE>

(1)  Under Rule 13d-3, a beneficial owner of a security includes any person who,
     directly  or  indirectly, through any contract, arrangement, understanding,
     relationship,  or otherwise has or shares: (i) voting power, which includes
     the  power  to  vote or to direct the voting of shares; and (ii) investment
     power,  which  includes  the  power to dispose or direct the disposition of
     shares.  Certain shares may be deemed to be beneficially owned by more than
     one  person  (if, for example, persons share the power to vote or the power
     to  dispose  of  the  shares).  In  addition,  shares  are  deemed  to  be
     beneficially  owned  by a person if the person has the right to acquire the
     shares (for example, upon exercise of an option) within 60 days of the date
     as  of  which  the  information  is  provided.  In computing the percentage
     ownership  of  any  person,  the  amount of shares outstanding is deemed to
     include  the  amount  of shares beneficially owned by such person (and only
     such  person) by reason of these acquisition rights. As of January 7, 2005,
     there  were  14,142,146  shares  of  the  Company's common stock issued and
     outstanding.

(2)  Includes  2,390,785  shares  of  common  stock  and  warrants to acquire an
     additional  3,108,618 shares of common stock. These shares and warrants are
     issuable  pursuant  to  a  number  of  subscription  agreements between the
     Company  and Pacific Ocean Resources Corporation. See Item 5. "Recent Sales
     of  Unregistered  Securities". The percentage ownership has been calculated
     assuming  the  exercise  of  all  warrants  held by Pacific Ocean Resources
     Corporation.

================================================================================

CHANGE IN CONTROL

The  Company  is  not  aware of any arrangement that might result in a change in
control  in  the  future.


ITEM 12.  CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS.

529473  B.C.  LTD.

529473  B.C.  Ltd. is a private company owned by Mr. Rene Branconnier.  Mr. Rene
Branconnier  is the uncle of our Chief Financial Officer and Treasurer, Mr. Dean
Branconnier,  and  our  Secretary,  Mr.  Chad  Burback.

529473  B.C.  Ltd.  is  the  owner  of  the  stable enzyme production technology
underlying  the  Company's  former enzyme business.  Mr. Rene Branconnier is the
ultimate  beneficiary of all agreements and arrangements between the Company and
529473  B.C.  Ltd.


                                       26
<PAGE>
Under  the  terms  of the license agreement with 529473 B.C. Ltd., which has now
been  terminated,  the  Company  issued  a $2,500,000 US promissory note bearing
interest  at  a rate of 5% per annum over a period of 10 years payable to 529473
B.C.  Ltd.  Under the terms of its agreements with 529473 B.C. Ltd., the Company
and  its  subsidiaries  agreed  to  retain  the  services of 529473 B.C. Ltd. to
provide  research,  development, design, and related consultations.  529473 B.C.
Ltd.  was  to  receive  a  consulting fee at a standard rate, established by the
consultants,  and  an  additional  15%  on  incurred costs as an administrative,
overhead  and handling charge. As a result, 529473 B.C. Ltd. was owed $2,752,738
under  a  note  payable  with  annual  interest  of  5%  per  annum.

The  Board  of Directors of the Company determined not to pursue the development
of  the  stable  enzyme  production  technology  that had been licensed to it by
529473  B.C.  Ltd.  As  a consequence of this determination, the Company entered
into  a  termination  agreement  with  529473  B.C.  Ltd.  on  May  5, 2003 (the
"Termination  Agreement").  Under  the Termination Agreement, the Company agreed
to  the  termination  of  all  license  agreements  with 529473 B.C. Ltd. and in
consideration,  529473  B.C.  Ltd.  agreed to the cancellation of the promissory
note made by the Company in favor of 529473 B.C. Ltd. in the principal amount of
$2,500,000  and  to forgive accrued interest of $284,244.05 under the promissory
note.  The  Company  had  conducted research of the stable enzyme technology but
had  not  generated  any  revenues  from  this  technology.  The exchange of the
promissory  note  and forgiveness of the accrued interest for the termination of
the  license  agreements  resulted in the elimination of $2,752,738 of long-term
liabilities  and an extraordinary gain on license termination of $846,744.  This
extraordinary  item  has been recorded on the Company's financial statements for
the  year  ended  September  30,  2003.

529473  B.C.  Ltd.  has  advanced  short  term  loans  to the Company which were
outstanding in the amount of $156,759 as of September 30, 2004.

On  July 28, 2004, 529473 B.C. Ltd. entered into an assignment of debt agreement
with  the  Company's  wholly  owned  subsidiary, Duro Enzyme Solutions Inc., and
Milverton  Capital  Corporation  ("Milverton").  Pursuant  to  this  assignment
agreement,  Milverton  assigned  to  529473 B.C. Ltd. its rights to $425,717 CDN
owed  by  the  Company  in  exchange for 529473 B.C. Ltd.'s promise to repay the
amounts  owed  to  Milverton.  As a result of the assignment, the Company became
indebted  to 529473 B.C. Ltd. For the $425,717 CDN previously owed to Milverton.

In consideration for the cancellation of $337,442 of this indebtedness to 529473
B.C.  Ltd.,  the Company issued 674,884 units at a price of $0.50 per unit.  See
Item  5.  "Recent  Sales  of  Unregistered  Securities".

MILVERTON  CAPITAL  CORPORATION

Milverton  Capital  Corporation  is  a  private  company  owned  by  Mr.  Rene
Branconnier.  During  the  fiscal  year  ended  September  30, 2004, the Company
entered  into  short-term  loans  with  Milverton  Capital  Corporation totaling
$38,468  as  of  September  30,  2004.

On  January 1, 2002, the Company entered into a 36-month technology, operations,
maintenance,  research  &  development,  engineering  and  training  consulting
contract  with Milverton as a Nominee. Under this contact, Milverton earned fees
of $742,664 to September 30, 2003, of which $572,228 were earned during the year
ended September 30, 2002 and $170,436 was earned during the year ended September
30,  2003.  The  contract  was  terminated on December 13, 2002 when the Company
ceased  all research activity. On July 28, 2004 Milverton assigned the debt owed
by  the  Company,  totaling  $1,012,326,  to  529473 B.C. Ltd. and two unrelated
companies.  See  Item  5.  "Recent  Sales  of  Unregistered  Securities".


PACIFIC  OCEAN  RESOURCES  CORPORATION

Pacific  Ocean  Resources  Corporation  ("Pacific  Ocean") is a private company.
During  the  fiscal years ended September 30, 2003 and 2004, the Company entered
into  a  number  of short-term loans with Pacific Ocean.  During the fiscal year
ended  September 30, 2004, the Company issued a number of shares of common stock
to  Pacific  Ocean  in  exchange  for  the  cancellation of indebtedness owed to
Pacific  Ocean.  As  a  result,  Pacific


                                       27
<PAGE>
Ocean  is  now  one of our principal stockholders. As of September 30, 2004, the
Company continued to owe Pacific Ocean $343,634 in short-term loans.

SANCLAIR  HOLDINGS  LTD.

Sanclair Holdings Ltd. is a private company owned by Ms. Sharon Branconnier, the
wife  of  Rene Branconnier.  Sanclair  Holdings  advanced  short  term  loans of
$126,023  to  the Company during the year ended September 30, 2004.  Accrued but
unpaid  rent  of  $258,729  is  owed by the Company to Sanclair Holdings Ltd. in
respect  of  rental  of  research and development facilities which terminated in
December 2002. The Company owed $942,239 in aggregate to Sanclair Holdings.

BRAMPTON  HOLDINGS  LTD.

Brampton  Holdings  Ltd.  Is  a private company owned by Ms. Sharon Branconnier,
wife  of  Rene Branconnier.  Brampton  Holdings  advanced  short  term  loans of
$244,177  to  the Company during the year ended September 30, 2004.  The Company
previously  rented a facility from Brampton Holdings.  This lease was terminated
in  December  2002.  The  Company  owes Brampton Holdings $234,084 in respect of
accrued  but  unpaid  rent.  The  Company  owes  Brampton Holdings an additional
amount  of  $169,626  in  respect  of a four month administration and accounting
contract  entered  into during the year ended September 30, 2002.  In aggregate,
the Company owes $648,422 to Brampton Holdings as of September 30, 2004.


696092 BC LTD.

On  July  1,  2004 the Company obtained a new office location and entered into a
new  five-year  lease  with  696092  BC  Ltd.,  a company owned by the Company's
President  and  Chief  Executive Officer, Peter Gardner.  The office consists of
approximately 2,500 square feet, with monthly rent of $2,420.

Under  the  SEC's  rules,  Mr.  Rene Branconnier  and  Dr.  Robert  Jackman, the
Company's  former  President,  may  be  considered  promoters or founders of the
Company's  predecessor, Duro Enzymes Private and, following the October 16, 2000
voluntary  share  exchange, the Company.  Dr. Jackman owns 600,000 shares of the
Company  and  during 2002 provided consulting services to the Company through FL
Tech  Inc.  for which $2,580 was paid. In 2003 and 2004, Dr. Jackman provided no
consulting  services to the Company.  Mr. Branconnier owns 300,000 shares of the
Company  and  during  2004  provided  consulting services to the Company through
Sanclair  Holdings  Ltd.  for  which $135,839 was accrued.  Mr. Rene Branconnier
also  owns  529473  B.C. Ltd.  Accordingly he is the ultimate beneficiary of all
agreements  and  arrangements  between  the  Company  and  529473 B.C. Ltd.  The
agreements  between  529473  B.C. Ltd. and the Company and its subsidiaries were
approved  by  the  Company's  Board  of  Directors.


ITEM 13.  EXHIBITS.

The  following  exhibits  are  either  provided  with  this Annual Report or are
incorporated  herein  by  reference:

<TABLE>
<CAPTION>
EXHIBIT NUMBER  DESCRIPTION OF EXHIBIT

--------------  ---------------------------------------------------------------------------------------
<S>             <C>
    3.1         Amended and Restated Articles of Incorporation dated February 5, 2001(4)
    3.2         Amended and Restated Bylaws dated January 8, 2001(4)
    4.1         Specimen Stock Certificate for Shares of Common Stock of the Company(2)
   10.1         Lease Agreement dated December 12, 2001(4)


                                       28
<PAGE>
EXHIBIT NUMBER  DESCRIPTION OF EXHIBIT

--------------  ---------------------------------------------------------------------------------------
   10.2         License and Distribution Agreement between 529473 B.C. Ltd. and Duro Enzyme
                Solutions Inc. (U.S.), as amended, dated September 21, 2000(3)
   10.3         Research and Development Services Agreement between 529473 B.C. Ltd. and Duro
                Enzyme Solutions Inc. (Canada), as amended, dated September 21, 2000(1)
   10.4         Research and Development Services Agreement between 529473 B.C. Ltd. and Duro
                Enzyme Solutions Inc. (U.S.), as amended, dated September 21, 2000(1)
   10.5         Termination of License Agreements between the Duro Enzyme Solutions Inc. (Nevada),
                Duro Enzyme Solutions Inc. (B.C.) and 529473 B.C. Ltd. dated May 5, 2003 (6)
   14.1         Code of Ethics
   16.1         Letter from BDO Dunwoody, Chartered Accountants, to the U.S. Securities and Exchange
                Commission(5)
   16.2         Letter from Raber Mattuck, Chartered Accountants, to the U.S. Securities and Exchange
                Commission(5)
   21.1         List of Subsidiaries
   31.1         Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
   31.2         Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
   32.1         Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted
                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
   32.2         Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted
                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
</TABLE>

(1)  Filed  on  November 20, 2000, as an exhibit to the Company's report on Form
     10-QSB  for  the  three  months  ended  September 30, 2000 and incorporated
     herein  by  reference

(2)  Filed  on  December  29,  2000, as an exhibit to the Company's transitional
     report  on  Form  10-KSB  for  the nine months ended September 30, 2000 and
     incorporated  herein  by  reference

(3)  Filed  on  February 14, 2001, as an exhibit to the Company's report on Form
     10-QSB for the three months ended December 31, 2000 and incorporated herein
     by  reference.

(4)  Filed on May 15, 2001, as an exhibit to the Company's report on Form 10-QSB
     for  the  three  months  ended  March  31, 2001, and incorporated herein by
     reference.

(5)  Filed  on  December 29, 2001, as an exhibit to the Company's report on Form
     10-KSB  for  the  year ended September 30, 2001, and incorporated herein by
     reference.

(6)  Filed  on  August  14,  2003, as an exhibit to the Company's report on Form
     10-QSB for the three months ended June 30, 2003, and incorporated herein by
     reference.


                                       29
<PAGE>
ITEM 14.  PRINCIPAL  ACCOUNTANT  FEES  AND  SERVICES.

AUDIT  FEES

The  aggregate  fees billed for the fiscal year ended September 30, 2004 and the
period  from  inception to September 30, 2004 for professional services rendered
by the principal accountant for the audit of our annual financial statements and
review  of the financial statements included in our Form 10-KSB or services that
are  normally  provided  by  the  accountant  in  connection  with statutory and
regulatory  filings  or  engagements  for these fiscal periods were estimated at
$47,190.

AUDIT RELATED FEES

None.

TAX FEES

None.

ALL OTHER FEES

None.


                                       30
<PAGE>
                                   SIGNATURES
                                   ----------

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

                                       EAPI  ENTERTAINMENT,  INC.

                                       By:
                                            /s/  Peter  Gardner
                                          --------------------------
                                          PETER  GARDNER
                                          Chief  Executive  Officer,
                                          President  and  Director

                                       Date:  January 12, 2005


In  accordance  with  the Exchange Act, this report has been signed below by the
following  persons  on behalf of the registrant and in the capacities and on the
dates  indicated.


By:
      /s/  Peter  Gardner
     ------------------------------
     PETER  GARDNER
     President and Chief Executive Officer
     (Principal Executive Officer)
     Director

     Date:   January 12, 2005



By:
      /s/  Dean  Branconnier
     ------------------------------
     DEAN  BRANCONNIER
     Treasurer and Chief Financial Officer
     (Principal Financial Officer)
     Director

     Date:   January 12, 2005



By:
      /s/  Chad Burback
     ------------------------------
     CHAD  BURBACK
     Secretary
     Director

     Date:   January 12, 2005


<PAGE>