Securities  and  Exchange  Commission

                               Washington  DC  20549

                                   Form  10-KSB

GENERAL  FORM  FOR  REGISTRATION  OF  SECURITIES  OF  SMALL  BUSINESS  ISSUERS

[X] Annual  Report Under Section 13 or 15(d) of the  Securities  Exchange Act of
1934:  For  the  fiscal  year  ended  December  31,  2000

[ ] Transition  Report Under Section 13 or 15(d) of the Securities  Exchange Act
of  1934:  For  the  transition  period  from__________  to____________

Commission  file  number____________

                         United  Trading.Com
                  ------------------------------------
                 (Name  of  Small  Business  Issuer  in  its  charter)


            Nevada                                 88-0106514
            ------                                 ----------

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

               10762  MacArthur  Blvd.  Suite  300,  Irvine,  CA  92612
               -------------------------------------------------
                    (Address  of  principal  executive  offices)

                                 (949)  553-9660
                                 --------------
                            Issuer's  telephone  number

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

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

          $0.001  Par  Value Voting Common Shares             OTC Bulletin Board

                  (Title  of Class)                        (Registered Exchange)

Check whether the issuer (1) filed all reports  required to be filed by Sections
13 or 15(d) of the  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.  [X]Yes [ ]No

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation  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  issuers  revenues  for  the  year  ended  December  31,  2000.  $770,000




                                       1


The aggregate  market value of the voting and  non-voting  common equity held by
non-affiliates  based on the average bid and asked price of such common  equity,
as  of  March  21,  2001  was  $1,030,000.

The number of shares  outstanding of each of the issuer's classes of such common
equity,  as  of  December  31,  2001  was  41,208,104  shares.

Transitional  Small  Business  Disclosure  Format  (check  one):  Yes___;  No_X_


                                     PART  I

ITEM  1.  DESCRIPTION  OF  BUSINESS.

        Organization  and  General  History
United  Trading.Com  (hereinafter  referred to as "United" or the "Company") was
formed  as a corporation under the laws of the State of Nevada in 1952 under the
name  "Blue Jacket Mining Company".  In December 1994 the Company's shareholders
approved  a reverse merger with United Casino Corporation, a Nevada Corporation,
and  the  Company's  name was changed at that time to United Casino Corporation.
The Company then pursued the general business objectives of providing consulting
and  product  support  for the entertainment industry particularly as applied to
the  world  wide  Internet.  In  April 1996, the Company's controlled subsidiary
UCC-Netco  Ltd.  (an  Alberta,  Canada  Corporation)  formed in 1995 merged with
Alexander  Wolfe  a  publicly traded Nevada Company (renamed Netbet Inc.).  As a
result of the merger the Company acquired 3,913,402 restricted (pursuant to Rule
144)  shares  of  Netbet  Inc.  (approximately 32% ownership of Netbet Inc.)  In
January,  1997,  the Company  acquired  approximately a 31% interest (restricted
shares  pursuant  to  Rule  144)  in  Torrey Pines Nevada Inc. a publicly traded
Nevada Company through a merger with Torrey Pines Nevada of the Company's wholly
owned  subsidiary Internet Consultants Ltd. (a private Nevada Corporation formed
in 1995).  In  January, 1998,  Torrey  Pines Nevada Ltd. merged with Netbet Inc.
As  a  result  of  the  merger  the  Company  received  an  additional 1,033,437
restricted  shares  of  Netbet Inc.  The Company's total interest in Netbet Inc.
as  of  January 1998 represented approximately 26% of the issued and outstanding
shares of Netbet Inc.   In March 1999 Netbet Inc. merged with a private company.
As  a result of  this  merger  the Company's interest in Netbet Inc. was reduced
to  approximately  7.8%.

In  June  of  1999  the  Company distributed the 3,913,402 shares of Netbet Inc.
acquired  by  the  Company  in April 1996 directly to the Company's shareholders
on  a  prorate  basis  of  the  Shareholders  ownership  of  the  Company.

In  July  of 1999 the Company sold the remaining 1,033,437 shares of Netbet Inc.
acquired in January 1998 in a Rule 144 sale.  The Company used the proceeds from
this  sale  of stock to develop proprietary software for e-commerce applications
for  future  license  sales.

In  November of 1999 the Company effected a 50/1 reverse split of its issued and
outstanding  common  stock.  In  February,  2000,  the  Company  entered into an
agreement  with BFI, Limited, a Cook Islands corporation, whereby for 10,000,000
shares  of  the Company's common restricted stock, the Company received $300,000
in  notes  and  software  services,  (the notes were subsequently paid by BFI by
providing  an  additional  $200,000  in software programming services. In March,
2000,  the  Company  sold  a total of 2,000,000 shares of common stock through a
private  placement  in  Nevada  pursuant to Nevada Revised Statutes 90.490 for a
total  of  $150,000.  In  August, 2000, the Company's name was changed to United
Trading.Com. In October, 2000 the Company's common stock was adjusted by a 3 for
1  forward  split.


                                      2

-     BUSINESS  OF  ISSUER
      --------------------

(1)     The  Company  has  developed  and  is continuing to developing software,
security  and  transaction  techniques applied to certain Internet niche markets
for  e-commerce  applications  particularly  as  applicable to offshore (outside
U.S.)  markets where selling costs are historically high and therefore strategic
alliances   and   relationships   are  significant  in  terms  of  overall  cost
effectiveness.  The  principal  products are currently the Company's proprietary
casino  gaming  and  sports  book  software.

(2)     The  Company  has licensed its proprietary casino gaming and sports book
software  to off-shore operators of Internet gaming sites.  The Company plans to
Revise  the  existing  software and establish additional complete Internet sites
for  license  on  a turnkey basis.  The Company plans to  use the free marketing
available  through  Internet  chat sites and other Internet advertising by using
banner  adds  on  Internet  search  engines.

(3)     The  Company  has  announced  several sales of licenses for its Internet
casino  and  sports book software.  As of December 31, 2000, two of the licenses
for  the  casino  software  and  two  licenses for the sports book software were
being  utilized  by  purchasers of the license.  Two additional sales which were
previously  announced  and  for  which the initial deposits had been received at
September  30,  2000  were subsequently cancelled by the purchasers due to lower
than expected revenues generated by the first licensed Internet sites.  The sale
of  the  first  Internet  lottery  software was made during the first quarter of
2001.  The  sales of the licenses for one of the casinos, one of the sports book
and  for  the  lottery  were  to  related p arties, in that the president of the
purchasing  company,  Recantoasol,  S.A.,  is  the  son  of  Mr.  Norman Wright,
President  of  the United Trading.Com.  There are no additional sales pending at
the  date  of  this  Form  10K,  Internet sites for the sale of Coffee and Black
pearls,  which  were  launched  in  2000,  have not provided any revenues to the
Company  and  the black pearl site was transferred to a third party in the first
quarter  of  2001.

(4)     The  e-commerce  segment of the Internet is a rapidly growing and highly
competitive  business.  The  Company  as  a  small  business has concentrated on
selected  market  niches  using  proprietary  software development and strategic
alliances.  In lieu of the significant down-turn in the Internet commerce market
over  the  past  several  months,  it  is believed  that  without  a significant
investment  in  additional  advertising,  it is not likely that additional sales
of the Company's licenses will be made until the Company's software is upgraded.
Such  upgrades are not expected to be completed until the third quarter of 2001,
and  even when upgraded, there can be no assurance that sales of licenses for it
use  will  be  made.

(5)     The  Company  does  not  rely  on  the  availability  of  raw materials.

(6)     The Company has relied on sales to a related party and personal contacts
for  all  of  its  existing  sales.  It  is  not expected that there will be any
additional  sales  to  such parties, and as of the date of this 10K, while there
have  been  a  number  of  inquiries,  there  are  no other customers which have
committed  to  a  purchase  of  a  license.

(7)     The   Company   intends  to  apply  for  patents  and  copyrights  where
applicable.  Currently  there  are  no patents or copyrights in place for any of
the  Company's  products.

(8)     The  Company  does  not believe that Governmental approval is or will be
required  for  its  current  products  and services.  Any governmental approvals
required, if any, for the use of the Company's software are and will continue to
be  the  responsibility  of  the  purchaser  of  the  license.

(9)     The  Company  does  not  believe  that existing governmental regulations
will,  and  is  not  aware  of any probable governmental regulations that would,
effect  the  Company's  business.

(10)     The  Company  expended approximately $122,000 and $497,000 respectively
in  1999 and 2000 on research and development of its Software.  Customers do not
bare  any  of  the  costs  of  the  Company's software research and development.

(11)     The  Company  does  not  believe  that its current or near term planned
operations  will  require  approval  under  existing  environmental  laws.

(12)     The  Company  currently has no full time employees.  The Company relies
on  outside  consultants  and  other  third  parties for its business operation.

                                       3
Item  2  DESCRIPTION  OF  PROPERTY.
        -----------------------

The  Company  currently  leases Executive office space in Irvine, California for
its principal executive office. The Company also utilizes without any additional
costs,  office  space  in  the  personal  residence  of the president located in
Calgary  Alberta  Canada  where basic office furniture, computers and associated
peripherals  and  materials,  telephones, printers and fax machines are located.

The  Company  has  no  official  policy  with respect to any investments in real
estate and does not have or plan to have any investments in any such properties.


Item  3  LEGAL  PROCEEDINGS.
        -----------------

The  Company  is  not  a  party  to  any  pending  legal  proceedings.


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

No matters were submitted to a vote of security holders during the quarter ended
December  31,  2000


                                     PART  II

ITEM 5.  MARKET  PRICE  AND  DIVIDENDS  ON  UNITED'S  COMMON  EQUITY  AND  OTHER
         -----------------------------------------------------------------------
STOCKHOLDER  MATTERS.
-------------------

The Company's Common Stock was traded on a limited basis in the over the counter
market  under  the name Untied Casino Corporation and the symbol "UCNO" prior to
August 3, 2000. From August 3, 20000 until October 10, 2000, the Company's stock
was  traded  under  the  name United Trading.Com with the symbol "UTTD."  After,
October 10, 2000, following the forward split of the Company's stock, the symbol
has  been "UTDT" and has continued to be traded with quotations published on the
OTC  Bulletin  Board.

The  high and low sales prices for each quarter for the years ended December 31,
1999  and  2000  were  as  follows:

          Quarter  Ended                 Low                    High  *
          --------------            ---------------        ----------------

          March  31,  1999               $0.5208             $0.5208
          June  30,  1999                 0.5208              0.5208
          September  30,1999              0.5208              0.3333
          December  31,  1999             0.0200              0.3333

          March  31,  2000                0.0200              0.0200
          June  30,  2000                 0.4167              1.0833
          September  30,  2000            0.3367              1.1667
          December  31,  2000             0.0450              0.5833

*  Prices  adjusted  for  50/1  reverse stock split in November, 1999, and a 3/1
forward  stock  split  effective  October  10,  2000.

Quotations for United's common stock reflect inter-dealer prices, without retail
markups,  markdowns  or  commissions  and may not represent actual transactions.




                                       4
-     HOLDERS
      -------
The  number  of  holders  of  the Company's common stock as of Dec. 31, 2000 was
approximately  1300.
These  numbers  do  not  include  an  indeterminate number of stockholders whose
shares  may  be  held  by  brokers  in  street  name.

-     DIVIDENDS
      ---------

(1)     No  cash  dividends have been declared on any stock of the Registrant in
the  last  two  fiscal  years.

(2)     The  Registrant  does  not plan to pay dividends on common equity in the
foreseeable  future.

     RECENT  SALES  OF  UNREGISTERED  SECURITIES
     ---------------------------------------
The  Table  below  summarizes  the  information  required  for  all the sales of
unregistered  securities  by  Registrant  for  the  past  3  years.

<TABLE>
<CAPTION>

Date      Shares Post     Base Rules Relied     Shareholder    Consideration other
        November, 1999    upon for Exemption      Name or           Than Cash
       and October, 2000  from Registration*       Class
         Stock splits
        ---------------  --------------------  --------------  -------------------
<S>     <C>              <C>                   <C>             <C>
Sep-98            3,600  Section 4(2) of the   J. Blythe       Consulting Services
                         Act & Rule 144                        Valued at $7,500
                         --------------------  --------------  --------------------
                         Regulation S &        Bus. Eng. Ltd.  Consulting Services
Jun-99          120,000  Section 4(2) of the                   Valued at $2,000
                         Act.
                         --------------------  --------------  --------------------
                         Regulation S &        Malt Ltd.       Revenue Sharing
Jun-99        1,800,000  Section 4(2) of the                   Agreement valued at
                         Act.                                  $             30,000
                         --------------------  --------------  --------------------
                         Regulation S &        Binary Magic    Consulting Services
Jun-99           60,000  Section 4(2) of the   Ltd.            Valued at $1,000
                         Act.
                         --------------------  --------------  --------------------
                         Regulation S &        Chinatech       Consulting Services
Jun-99           60,000  Section 4(2) of the   Trading         Valued at $1,000
                         Act.
                         --------------------  --------------  --------------------
Jun-99           15,000  Section 4(2) of the   Gary Tate       Consulting Services
                         Act & Rule 144                        Valued at $250
                         --------------------  --------------  --------------------
                         Regulation S &        Graeme          Consulting Services
Jun-99           15,000  Section 4(2) of the   Whitfield       Valued at $250
                         Act.
                         --------------------  --------------  --------------------
                         Regulation S &        BFI Ltd.        $ 100,000 Consulting
Feb-00       30,000,000  Section 4(2) of the                   Services and
                         Act.                                  $ 200,000 Promissory
                                                               Note
                         --------------------  --------------  --------------------
                         a) Reg D Section 504  Sales made in   Cash $150,000 gross
Mar-00        6,000,000  b)Nevada Revised      Nevada U.S.A.   Proceeds.
                         Statutes 90.490       to four         Net Proceeds
                         c)Section 4.2 of the  unaccredited    $            147,000
                         Act.                  investors
                         --------------------  --------------  --------------------
                         Regulation S &        Company         Consulting Services
Oct-00          150,000  Section 4(2) of the   Consultants       Valued at $51,500
                         Act.
                         --------------------  --------------  --------------------
                         Regulation S &        Company         Consulting Services
Dec-00        2,060,000  Section 4(2) of the   Consultants     Valued at $103,000
                         Act.
                         --------------------  --------------  --------------------

*  As well as any other available exemptions from registration.
</TABLE>


                                       5

-     PLAN  OF  OPERATION
      -------------------
The Company plans to continue development of its software applicable to Internet
Casinos and sports books by the completion of an upgrade of the software and the
development of turn-key Internet sites which will utilize the upgraded software.
These  sites  will  be  marketed to existing or new Internet clients whereby the
sites will be sold on a turn-key basis.  The marketing of these sites will be by
personal  contact with existing Internet casinos and sports books and by the use
of  Internet  banner  ads  at  selected  Internet  sites.
The  Company  does  not  currently have sufficient operating capital to continue
operations  for  the  next  12  months  however  it  is  expected that the funds
available  from  the  existing  software  licenses will provide a portion of the
required  funds and that additional sales of the Company's Lottery software will
provide  adequate  funds  for  operations over the next twelve months.  However,
there  can  be  no  assurances  that  such  funding will be adequate or that any
additional funding required will be available on terms acceptable to the Company
or  available  at all.  Should  such  additional  funding  be required and it is
determined  by  the Company that such funding is not available, the Company will
examine  the  possibility  of  a sale of the existing software on the best terms
available,  and  will  minimize  the  Company's  ongoing cash requirements while
searching  for  alternative products and or partners to maintain the corporation
as  a  going  concern.  No  significant  purchases  of  additional equipment are
planned. The Registrant does not plan to hire any new full time employees during
the  next  12 months.  All additional work is planned to be performed by outside
consultants  who are currently available to the Company, however there can be no
assurances  that  these individuals will continue to be available in the future,
or  that  there  will  be  other  individuals  available  as  replacements.


     MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
     ---------------------------------------------------------------------------
OPERATIONS.
----------

The Company had no material operations during the fiscal year ended December 31,
1999.  During the fiscal year ended December 31, 2000, United announced the sale
of six licenses each for its casino and sports book software. However due to the
deterioration of the Internet market, two of the licenses for each software were
never  fully  consummated  and  two  sales of each software were canceled by the
purchasers  due  to their inability to bring the planned Internet sites on line.
Announced  sales of the Company's Lottery software were not completed due to the
inability of the Company to finalize the product.  The first sale of the lottery
software  was  placed  on  line on March 19, 2001.  The market for the Company's
software  has  not  developed  as  projected by the Company.  The competition in
Internet  gaming  and Internet sports books has grown dramatically over the past
two  years and has resulted in fewer opportunities for the sale of the Company's
software  to new customers.  It is planned that with the new approach to a "turn
key" site, additional customers will be identified resulting in additional sales
of  the  Company's  software.  There  are  no  material  commitments for capital
expenditures  over the next twelve months, however revisions and upgrades of the
existing  software  must  be completed in order for additional sales of licenses
for  use  of  the software to be made.  Such revisions and upgrades will require
continued  expenditures  for  programmers.


ITEM  7.  FINANCIAL  STATEMENTS.

                                       6



                       UNITED TRADING.COM AND SUBSIDIARIES

                        CONSOLIDATED FINANCIAL STATEMENTS

                           DECEMBER 31, 1999 AND 2000

                                      WITH

                                    REPORT OF
                           CERTIFIED PUBLIC ACCOUNTANT












                                       7

                                UNITED  TRADING.COM
                          (A  Development  Stage  Company)
                   INDEX  TO  CONSOLIDATED  FINANCIAL  STATEMENTS

                                                                Page
                                                                ----

Independent  Auditor's  Report                                     F-3

Consolidated  Balance  Sheet  as  of  December  31,  2000               F-4

Consolidated  Statements  of  Operations  for  the  years
ended  December  31,  1999  and  2000  and  the  cumulative  period
during  the  development  stage  from  Inception
through  December  31,  2000                                        F-5

Consolidated  Statement  of  Changes  in  Shareholders'
Equity  (Deficiency),  from  Inception  through
December  31,  2000  and  for  the  years  ended
December  31,  1999  and  2000                                       F-6


Consolidated  Statements  of  Cash  Flows  for  the
years  ended  December  31,  1999  and  2000  and  the  cumulative
period  during  the  development  stage  from
Inception  through  December  31,  2000                             F-7

Notes  to  Consolidated  Financial  Statements                     F-8  -  F-10






                                      F-2

                                       8


                             WILLIAM  E.  COSTELLO,  CPA
                       16055  VENTURA  BOULEVARD,  SUITE  1212
                            ENCINO,  CALIFORNIA  91436

                           INDEPENDENT  AUDITOR'S  REPORT


Board  of  Directors
United  Trading.COM


I  have  audited  the  accompanying  balance  sheets  of United  Trading.COM and
Subsidiaries  as  of  December  31, 2000, and December 31, 1999, and the related
statements of income (loss), changes in stockholders' equity, and cash flows for
the  years then ended.  These financial statements are the responsibility of the
Company's  management.  My  responsibility  is  to  express  an opinion on these
financial  statements  based  on  my  audit.

I  conducted  my audit in accordance with generally accepted auditing standards.
Those  standards  require that I plan and perform the audit to obtain reasonable
assurance   about  whether r the  financial  statements  are  free  of  material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An audit also includes
assessing  the  accounting  principles  used  and  significant estimates made by
management,  as well as evaluating the overall financial statement presentation.
I  believe  that  my  audits  provide  a  reasonable  basis  for  my  opinion.

In  my  opinion, except for the effect of not being able to realize the value of
the  assets,  as discussed in Note 5, the financial statements referred to above
present  fairly,  in  all  material  respects,  the financial position of United
Trading.COM  and  Subsidiaries as of December 31, 2000 and 1999, and the results
of  its  operations  and cash flows for the years then ended, in conformity with
generally  accepted  accounting  principles.


/s/William  E.  Costello

William  E.  Costello,  CPA
March  21,  2001
Encino,  California


                                      F-3
                                       9
<TABLE>
<CAPTION>

                               UNITED TRADING.COM
                      (Formerly United Casino Corporation)
                        (A Development Stage Enterprise)
                           CONSOLIDATED BALANCE SHEET
                                December 31, 2000

                            ASSETS
                            ------


                                                       Dec. 31, 2000
                                                      ---------------
<S>                                                   <C>
CURRENT ASSETS
   Cash                                               $       21,975
   Current portion of Notes Receivable (Note 5)              270,000
   Other Receivables                                               0
   Deposits                                                   25,000
                                                       -------------
Total Current Assets                                         316,975

PROPERTY AND EQUIPMENT
   Fixed Assets (Net of depreciation of
      $4,862)                                                 13,958
                                                       -------------
      Total Property and Equipment                            13,958

OTHER ASSETS
   Notes Receivable                                          270,000
   Software for Licensing  (net of
      Amortization of $58,334) (Note 2)                      560,884
   Premium Java Site Development Costs                        15,000
                                                       -------------
                                                             845,884
                                                       -------------
      Total Assets                                    $    1,176,817
                                                       =============

                 Liabilities and Shareholder Equity

CURRENT LIABILITIES
   Accounts payable                                   $            0
   Income Taxes Payable                                            0
                                                       -------------
      Total current Liabilities                                    0

OTHER LIABILITIES
   Deposits against Software Licenses                         91,300
   Deferred Income Taxes (Note 7)                             40,000
                                                       -------------
                                                             131,300

STOCKHOLDERS' EQUITY
   Common Stock (50,000,000 shares authorized
     and 41,208,104 issued and outstanding)
     (see Note 6)                                             41,208
   Additional Paid-in Capital                              1,131,771
   Retained Deficit - accumulated during
      Development Stage                                     (127,463)
                                                       -------------
   Total Stockholders' Equity                              1,045,516
                                                        ------------
      Total Liabilities and
              Stockholders' Equity                    $    1,176,816
                                                         ===========

See Accompanying Notes
</TABLE>


                                      F-4
                                      10


<TABLE>
<CAPTION>

                                         UNITED TRADING.COM
                                (Formerly United Casino Corporation)
                                  (A Development Stage Enterprise)
                                CONSOLIDATED STATEMENT OF OPERATIONS

                                                   For the           For the       For the Period
                                                 Year Ended         Year Ended     Inception thru
                                                Dec. 30, 2000     Dec. 30, 1999     Dec. 30, 2000
<S>                                            <C>               <C>               <C>
                                                --------------    --------------    --------------
REVENUES

   Consulting Fees                             $                 $                 $       544,894
   Sales                                               770,000                             770,000
   Interest Income                                                                           3,764
                                                    ----------        ----------        ----------
      Total Revenues                                   770,000                 0         1,318,658

EXPENSES

   General and Administrative                          336,658            29,173           960,940

   Allowance for Uncollectable Debt                          0           160,937           160,937

   Depreciation and Amortization                        62,173             1,023            99,716
                                                    ----------        ----------        ----------
      Total Expenses                                   398,831           191,133         1,221,593

   Income (Loss) from activities of
      NetBet, Inc.                                           0                 0          (118,250)

   Loss on sale of NetBet Stock                              0           (66,278)          (66,278)
                                                    ----------        ----------        ----------
Net Pre-Tax Income (Loss)                              371,169          (257,411)          (87,463)

Net Pre-Tax Income (loss) per
    Common Share, basic and diluted            $         0.011           ($0.126)          ($0.013)
                                                   ===========      ============        ==========

   Income Taxes (Note 7)                              ($40,000)                0          ($40,000)
                                                    ----------        ----------        ----------
Net Income (Loss) After Taxes                  $       331,169         ($257,411)        ($127,463)
                                                   ===========      ============        ==========

Net Income (loss) per
    Common Share, basic and diluted            $         0.010           ($0.126)          ($0.019)
                                                   ===========      ============        ==========

Weighted Average number of Common
   Shares outstanding, basic and diluted
   adjusted for 1/50 reverse split in 1999
      and 3/1 forward spit in October, 2000        34,204,146         2,049,772         6,587,096
                                                  ===========       ===========       ===========

See Accompanying Notes

</TABLE>


                                      F-5
                                      11

<TABLE>
<CAPTION>
                                           UNITED TRADING.COM
                                  (Formerly UNITED CASINO CORPORATION)
                                   (A Development Stage Enterprise)
                                 CONSOLIDATED STATEMENT OF CASH FLOWS


                                                      For the           For The        For the Period
                                                     Year Ended        Year Ended      Inception thru
<S>                                               <C>               <C>               <C>
                                                  Dec. 30, 2000     Dec. 30, 1999     Dec. 30, 2000
                                                   --------------    --------------    --------------
OPERATING ACTIVITIES
----------------------------------
Net Income (Loss)                                 $       331,169         ($257,411)        ($127,463)
Adjustments to reconcile Net Loss to Cash
      provided (used) by operating activities:
   Depreciation and Amortization                           62,173             1,023            76,171
   Changes in operating assets and liabilities:
   Decrease (increase) in Deferred
                       Offering Costs                      15,550           (15,550)                0
   Increase (decrease) in Accounts Payable                (27,583)           27,583                 0
   Increase (decrease) in Income Taxes Payable                  0                                   0
   (Increase) decrease in Receivable from
                       Software License Sales            (540,000)                           (540,000)
   (Increase) decrease in Advance License Fees             91,300                              91,300
   (Increase) decrease in Other Receivables                                   1,132
   (Increase) decrease in Deposits                        (25,000)                0           (25,000)
   Increase (decrease) in Deferred Taxes                   40,000                              40,000
                                                       ----------        ----------        ----------
Net cash provided by Operating Activities                 (52,391)         (243,223)         (484,992)

INVESTMENT ACTIVAITIES
--------------------------------------
   Decrease (increase) in Property and
                       Equipment                           (2,411)          (16,408)          (36,318)
  Decrease (increase) in Software for
                       License                           (496,631)         (122,587)         (619,218)
  Decrease (increase) in Premium
                       Java Site Development              (15,000)                            (15,000)
  Decrease (increase) in  Organization Costs                                                   (1,190)
  Decrease (increase) in investment in Netbet                               713,407
                                                       ----------        ----------        ----------
Net cash (used) by Investment activities                 (514,042)          574,412          (671,726)

FINANCING ACTIVITIES
---------------------------------
   Disposal of Computer Equip                                                 5,714             5,714
   Increase (decrease) in Common Stock                    584,949          (334,123)        1,172,979
                                                       ----------        ----------        ----------
Net cash provided by Financing Activities                 584,949          (328,409)        1,178,693
                                                       ----------        ----------        ----------
Increase (decrease) in Cash                                18,516             2,780            21,975

Cash at Beginning of Period                                 3,459               679                 0
                                                       ----------        ----------        ----------
Cash at End of Period                             $        21,975   $         3,459   $        21,975
                                                       ==========        ==========        ==========

See Accompany Notes

</TABLE>


                                      F-6
                                      12

<TABLE>
<CAPTION>
                       UNITED TRADING.COM
             (Formerly UNITED  CASINO  CORPORATION)
               (A Development Stage Enterprise)
  CONSOLIDATED  STATEMENT  OF  CHANGES  IN  STOCKHOLDERS'  EQUITY
         For the Years ended December 31, 1998, 1999 and 2000


                              Common       Paid-in     Retained      Total
                               Stock       Capital     Earnings     Equity
                            ----------    ---------   ---------    ---------
<S>                         <C>          <C>          <C>         <C>
Balance, 12/31/97           $    15,293  $  899,361    ($74,895)  $  839,759

Issuance of Stock                    60       7,439                    7,499

Net Income                                             (126,326)    (126,326)
                              ---------   ---------   ---------    ---------
Balance 12/31/98            $    15,353  $  906,800   ($201,221)  $  720,932

Distribution of NetBet
   stock to Shareholders                   (368,623)                (368,623)

Issuance of Stock for
   Software                      30,000                               30,000

Issuance of Stock for
   Consulting services            4,500                                4,500

Reverse stock split             -48,856      48,856

Net Loss                                               (257,411)    (257,411)
                              ---------   ---------   ---------    ---------
Balance. 12/31/99           $       997  $  587,033   ($458,632)  $  129,398

Shares issued to achieve
   rounding to even @
   Nov.'99 rev. stk split             2          (2)

Issuance of Stock for
   Cash and Services             10,000     290,000                  300,000

Sale of Stock (504D)              2,000     128,450                  130,450

Issuance of stock for
    Services                         50      51,450                   51,500

Stock split 3/1 forward          26,099     -26,099

Issuance of stock for
    Services                      2,060     100,939                  102,999

Net Loss                                                331,169      331,169
                              ---------   ---------   ---------    ---------
                                 41,208   1,131,771    -127,463    1,045,516
                              =========    ========   =========    =========
</TABLE>


See  Accompanying  Notes



                                     F-7
                                      13


                                 UNITED  TRADING.COM
                        (Formerly  United  Casino  Corporation)
                          (A  Development  Stage  Enterprise)
                     NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
                             December  31,  1999  and  2000



1.  ORGANIZATION
-------------------------


United  Trading.COM  (hereinafter  referred to as the "Company") was formed as a
corporation  under  the laws of the State of Nevada in 1952 under the name "Blue
Jacket  Mining Company."  In December 1994 the Company's shareholders approved a
reverse  merger  with  United  Casino Corporation, a Nevada Corporation, and the
Company's  name  was  changed  at  that  time to United Casino Corporation.  The
Company then pursued the general business objectives of providing consulting and
product  support  for  the entertainment industry particularly as applied to the
world wide Internet. In August, 2000, the name was changed to United Trading.Com
to  reflect  the change in business to encompass a broader e-commerce visibility
on  the  Internet

In  April  1996, the Company's controlled subsidiary UCC-Netco Ltd. (an Alberta,
Canada  Corporation)  formed  in  1995,  merged  with Alexander Wolfe a publicly
traded  Nevada  Company  (renamed  Netbet Inc.).  As  a result of the merger the
Company  acquired  3,913,402  restricted (pursuant to Rule 144) shares of Netbet
Inc.  (approximately  32%  ownership  of  Netbet  Inc.)

In  January  1997  the Company acquired approximately a 31% interest (restricted
shares  pursuant  to  Rule  144)  in  Torrey Pines Nevada Inc. a publicly traded
Nevada Company through a merger with Torrey Pines Nevada of the Company's wholly
owned  subsidiary Internet Consultants Inc. (a private Nevada Corporation formed
in 1995).  In January 1998 Torrey Pines Nevada Inc. merged with Netbet Inc. As a
result  of  the  merger  the Company received an additional 1,033,437 restricted
shares  of Netbet Inc. The Company's total interest in Netbet Inc. as of January
1998  represented  approximately  26%  of  the  issued and outstanding shares of
Netbet Inc. In March 1999 Netbet Inc. merged with a private company. As a result
of   this  merger  the  Company's  interest  in  Netbet,  Inc.  was  reduced  to
approximately  7.8%.

In  June of  1999  the  Company  distributed the 3,913,402 shares of Netbet Inc.
acquired  by the Company in April 1996 directly to the Company's shareholders on
a  prorate  basis  of  the  Shareholders  ownership  of  the  Company.

In  July  of 1999 the Company sold the remaining 1,033,437 shares of Netbet Inc.
acquired  in January 1998 in a Rule 144 sale. The Company used the proceeds from
this  sale  of stock to develop proprietary software for e-commerce applications
for  future  license  sales.

In  November of 1999 the Company effected a 50/1 reverse split of its issued and
outstanding  common  stock,  and  in  October, 2000 effected a 3/1 forward stock
split  of  the  issued  and  outstanding  common  stock.



                                      F-8
                                      14

                                 UNITED  TRADING.COM
                         (Formerly  United  Casino  Corporation)
                           (A  Development  Stage  Enterprise)
                      NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
                             December  31,  1999  and  2000

2.  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES
    ------------------------------------------

  a.  Estimates  and  Assumptions
     The  preparation  of  financial  statements  in  conformity  with generally
     accepted  accounting  principles  requires management to make estimates and
     assumptions  that affect the reporting amount of assets and liabilities and
     disclosure  of  contingent  assets  and  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 those
     estimates.

  b.  Investments
     Investments are carried at cost except, where in the opinion of management,
     there has been a loss in value other than a temporary decline in which case
     the  carrying  value  is  reduced  to  its  estimated  value.

     c.  Software  for  Licensing
     Expenditures  incurred  for  the acquisition of and development of computer
     software for  licensing  to  third parties has been capitalized and will be
     amortized  over  a  5 year period which began in October, 2000, the date of
     the  first  licensing  of  the  software.

  d.  Income  Taxes
     The  Company  provides  for  income  taxes  in accordance with Statement of
     Financial Accounting Standards No. 109, which requires the use of the asset
     and   liability  method  and  recognizes  deferred  income  taxes  for  the
     consequences  of  "temporary differences" by applying enacted statutory tax
     rates  applicable  to  future  years  to  differences between the financial
     statement  carrying  amounts  and  the  tax  bases  of  existing assets and
     liabilities.


3.  ALLOWANCE  FOR  UNCOLLECTABLE  DEBT
    --------------------------------

At  December  31,  1999, the Company had advanced a total of $160,937 to Netbet.
The  Company  has  an option to convert this note to common restricted shares of
Netbet  at  a  price of $0.125 per share.  The company could otherwise expect to
receive  reimbursement  of  these funds from Netbet through revenues received by
Netbet  from  its  operations,  and/or  from  funds raised by Netbet from equity
offerings made by Netbet.  As of December 31, 1999, Netbet had not generated any
significant  revenues  and does not have any planned equity offerings in process
which  would  permit  repayment  of  the note.  Accordingly, the Company charged
$160,937 to expense in 1999.  Proceeds, if any, from payments on this note which
may  be  received  in  future  periods  will be accounted for as revenues in the
periods  in  which  such  proceeds  are  received.


4.  RELATED  PARTY  TRANSACTIONS
    --------------------------

During  the  current  year,  the  Company  made two sales each of its casino and
sports  book  software  to  Recantoazul,  S.A.   Recantoazul  is  a  Costa  Rica
corporation  whose President is Mr. Darren Wright, the son of Mr. Norman Wright,
President  of  United  Trading.Com.  The sale of the licenses to Recantoazul was
made  under  the  same  conditions  as  the  sale to Malt Limited, a Cook Island
corporation,  of  two licenses each of the Company's software.  Malt Limited, is
the  holder  of  1,800,000  shares  (4.3%)  of the Company's common stock.  Both
Recantoazul  and Malt have canceled one each of their licenses for the Company's
software.
                                      F-9
                                      15

                                 UNITED  TRADING.COM
                        (Formerly  United  Casino  Corporation)
                          (A  Development  Stage  Enterprise)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           December 31, 1999 and 2000


5.  NOTES  RECEIBABLE
    ----------------

Notes  receivable,  current  portion and long term are from license sales to two
new  companies  starting  business  in  Internet  gaming.  Realization  of these
receivable  and  the unamortized balance of the software available for licensing
is  dependent  upon  the future profitablility of Internet gaming in general and
the  profitability  of  the  two  companies in particular, for which there is no
assurance  at  this  time.


6.  COMMON  STOCK
    ------------

The  Company  effected  a reverse  split of its common stock $0.001 par value on
November  2, 1999 on the basis of one share of common stock $0.001 par value for
each  50  shares  of  issued  and outstanding common stock $0.001 par value.  On
October 4, 2000, the Company effected a forward split of its common stock on the
basis of 3 shares for each one share of issued and outstanding common stock. The
authorized  capitalization  of  the  Company remained unchanged, with 50,000,000
(par  value  $0.001)  common  shares and 20,000,000 (par value $0.001) preferred
stock authorized.  At December 31, 2000, there were 41,208,104 common shares and
no  preferred  shares outstanding.  During the year ended December 31, 2000, the
company  made  sales  of  its  common  stock  to  the  following  entities:

Entity  or  Group      Number of Shares*           Per share price determination
---------------      ----------------            -----------------------------
BFI  Limited          30,000,000  (restricted)    $0.01  -  Board  determination
                                                 extremely  limited  market
Private  Placement
in  Nevada             6,000,000  (Free  Trading)   $0.02  - Board determination
                                                 extremely  limited  market

Consulting  Services     150,000 (restricted)     $0.34 - closing price previous
                                                 Trading  day

Consulting  Services   2,060,000 (restricted)     $0.05 - closing price previous
                                                 Trading  day


7.  PROVISION  FOR  INCOME  TAXES
    --------------------------

The  Company generated $398,831 in pre-tax income in the year ended December 31,
2000, allowing for the cancellation in the fourth quarter of four of its license
agreements  which  sales  were  originally  recognized in the third quarter.  In
calculation  of  the  taxable income for the same period, the Company utilized a
tax-loss  carry  forward of approximately $230,000 and for tax purposes expensed
the  development  costs  of  its  software  incurred in the current year.  (Such
expenditures  were capitalized and will be amortized over a five year period for
book  purposes  -see also note 2.)  Expenditures  incurred  in  prior  years was
capitalized  for  both  book  and tax purposed and will be amortized over a five
year  period  for  both book and tax purposes.  The future tax on the difference
between  amounts  capitalized  for book versus tax is treated as deferred Income
taxes.




                                     F-10
                                      16


ITEM  8.  CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS.
        ---------------------------------------------

There  have  not  been  any  changes  in  or  disagreements  with  Accountants.

                                    PART  III

ITEM  9.  DIRECTORS,  EXECUTIVE  OFFICERS,  PROMOTERS,  AND  CONTROL  PERSONS.
         --------------------------------------------------------------

This  table  describes  United's  current  Directors  and  Executive  Officers.


Mr.   Norman   Wright  -  President,   Treasurer,  Director  Since  March  1999.
Mr.  Wright  age  63  has  over  twenty years experience in business consulting.
During that period he also worked for the transportation Department of Greyhound
Lines  of  Canada. He Graduated from Brigham Young university with a Bachelor of
Science  Degree  in  Business.

Ian   Anderson  -  Vice-President,   Secretary;   Director   since   July  1999.
Mr.  Anderson  age  21  has  worked  for  the last five years as a consultant in
computer  applications. During this period he also attended North Island College
in   Campbell   River   and  Camosun  College  in  Victoria,  British  Columbia.
Mr.  Anderson  resigned  as  a  Director  in  December,  2001_

Gary  W.  Tate  -  Director  since  December,  1997.
Mr.  Tate  age 63 has had 20 years of experience in managing a major real estate
business  in  Provo,  Utah.  Prior  to  that  he worked for several years as the
Supervisor of safety and Personnel for Greyhound lines of Canada. He also worked
in  the social service industry. He graduated from Brigham Young University with
a  Bachelor  of  Arts  degree in sociology. He did post graduate work at Brigham
Young  University  and  the  University of Utah, as well attending Northwestern.

There  are  no  family  relationships  among  any of the Registrants officers or
directors.
No director, executive officer, promoter or control person of the Company during
the  past  five  years  has  had  any  involvement  in  any legal proceedings as
described  in  Item  401  (d)  of  Regulation  S-B.


SECTION  16(A)  BENEFICIAL  OWNERSHIP  REPORTING  COMPLIANCE
-------------------------------------------------------

Due to an oversight,  the following  individuals  did not file on a timely basis
Forms  4  or  5  reporting  changes  in  beneficial  ownership:  Norman  Wright,
Gary  Tate  and  Ian Anderson.  The aforementioned reports have been filed prior
to  the  filing  of  this  Form  10-KSB.



Schedule  of  non-compliance  with  section  16(a)  of  the  exchange  Act

                                                     Number  of
     Name                     Number  of             Transactions
                             Late  Reports           Not  Reported

Norman  Wright                    2                        0
Gary  Tate                        1                        0
Ian  Anderson                     1                        1


                                      17

ITEM.  10  EXECUTIVE  COMPENSATION
          ----------------------

The  following  table  sets forth the compensation of United Trading.Com's chief
executive  officer  for  the  periods  indicated.


<TABLE>
<CAPTION>
               SUMMARY  COMPENSATION  TABLE

               -------Annual  Compensation-------               -----Long-term  Compensation-----

                                            Other                 Securities
                                           Annual     Restricted   Underlying               All Other
Name and                                   Compen-      Stock      Options/      LTIP       Compen-
Principal               Salary    Bonus    sation     Award(s)       SAR's      Payouts     sations
Position       Year       $         $         $           $            #           $           $
(a)            (b)       (c)       (d)       (e)         (f)          (g)         (h)         (I)
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------
<S>          <C>       <C>       <C>      <C>        <C>          <C>          <C>        <C>
D. Wright
President/       1998         0        0          0            0            0          0            0
CEO              1999         0        0          0            0            0          0            0
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------
N. Wright    Jul-99
President/   to Dec.
CEO           31,1999  $ 12,000        0          0            0            0          0            0
                 2000     2,000        0          0            0            0          0            0
-----------  --------  --------  -------  ---------  -----------  -----------  ---------  -----------
</TABLE>

No  cash  compensation,  deferred compensation or long-term incentive plan award
was  paid or granted to any of the Registrant's executive officer (except Norman
Wright  -  see  Summary  Compensation Table) during any of the past three fiscal
years.

-     COMPENSATION  OF  DIRECTORS
      -------------------------
There are no standard arrangements pursuant to which the Company's directors are
compensated  for  any services provided as director except for Mr. Gary Tate who
has  been  paid  $500  per month since July 1999 and the issuance to Mr. Tate in
June  1999 of 5000 restricted common shares of the Registrant valued at $250.00.
Mr.  Tate  was  also  paid  a  total  of  $950 in 2000 for attendance at special
meetings of the Board.  No  additional  amounts  are  payable to the Registrants
directors  for  committee  participation  or  special  assignments.
Mr.  Anderson was paid a total of $20,113 for consulting services related to the
Company's  software  development.  There  are  no other arrangements pursuant to
which  any  of the Company's directors was otherwise compensated during the last
three  fiscal  years  for  any  service  provided  as  director.

-     TERMINATION  OF  EMPLOYMENT  AND  CHANGE  OF  CONTROL  AGREEMENT
      ---------------------------------------------------------
There  are  no  compensatory  plans  or  arrangements,  including payments to be
received  from  the  Company,  with  respect  to any person named in the Summary
Compensation Table set out above which would in any way result in payment to any
such  person  because of his resignation retirement or other termination of such
person's   employment  with  the  Company,  or  any  change  in control  of  the
Company,  or  a  change  in  the person's responsibilities following a change in
control  of  the  Company.


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

This  table describes the ownership of the Company's outstanding common stock by
(i) each of the Company's Officers and Directors;  (ii) each person who is known
by  the  Company  to own more than 5% of the Company's outstanding common stock;
and  (iii)all  of  the  Company's  Officers  and  Directors  as  a  group:


                                      18


<TABLE>
<CAPTION>
TITLE OF         NAME AND ADDRESS OF          AMOUNT AND NATURE OF    PERCENT OF
CLASS             BENEFICIAL OWNER            BENEFICIAL OWNERSHIP       CLASS
<S>       <C>                                <C>                      <C>
                                                     (Common Shares)
          Principle Shareholders
          ---------------------------------
Common    BFI Ltd.                           30,000,000 ( See Note1)     72.8%(1)
Stock     C/O Trustnet (Cook Islands) Ltd.
          Avarua, Rarotonga
          Cook Islands

          Officers Directors
          ---------------------------------
Common    Ian Anderson                                        - 0 -        - 0 -
Stock     17612 Jordan Ave. #1A
          Irvine, CA 92612
          ---------------------------------
Common    Gary Tate                                          15,000     0.036%
Stock     17612 Jordan Ave. #1A
          Irvine, CA 92612
          ---------------------------------
Common    Norman Wright                                         0          - 0 -
Stock     17612 Jordan Ave. #1A
          Irvine, CA 92612
                                                           ________     ________
          ---------------------------------

          All Officers and Directors
          as a group (3 persons)                             15,000     0.036%

</TABLE>


(1)     Note  -  Shares  owned by BFI Ltd. are restricted securities pursuant to
Regulation  S  issued on Feb 12, 2000 (see also Part 2 - Item 5 "Recent Sales of
Unregistered  Securities").  BFI  Ltd. has performed certain software consulting
services  for the Company (See Part 3 Item 12 "Certain Relationships and related
transactions").  The Company  is  not  aware of any other arrangements which may
result  in  a  change  of  control  of  the  Company.


Item  12.  CERTAIN  RELATIONSHIPS  AND  RELATED  TRANSACTIONS.
          ----------------------------------------------

Software  consulting  services were provided to the Company by BFI Ltd. a holder
of  72.8%  of  the  Company's  common stock. BFI was paid $300,000 in restricted
securities  during  the past year, and nothing in prior years for such services.
The  Company  has  a  license agreement with Recantoazul S.A. for the use of The
Company's  casino  and  sports  book software. Recantoazul S.A. is a Costa Rican
Corporation  which Mr. Darren Wright, the son of Mr. Norman Wright (President of
United  Trading.Com),  is president. Recantoazul paid a total of $105,000 to the
Company  in 2000 for the use of the Company's software. Recantoazul canceled one
casino  and  one  sports book license and is currently in full compliance on one
casino  and  one  sports  book  license.


                                      19


ITEM  13.  EXHIBITS  AND  REPORTS  ON  FORM  8-K.
          --------------------------------

a)  Exhibits

Exhibit
Number                                                        Description  **
------                                                        --------------

     3.1*                             Articles  of  Incorporation,  as  restated
                                      for  United  Trading.Com

     3.2*                             By-Laws as restated for United Trading.Com

     4*                               Specimen  Stock  Certificate

     10.1*                            Revenue  Sharing  Agreement with Malt Ltd.
                                      dated  June  6,  2000

     10.2                             License  Agreement  with  Recantoazul S.A.
                                      for  use of Internet Casino Software dated
                                      11  July,  2000.

     10.3                             License  Agreement  with  Recantoazul S.A.
                                      for  use  of Internet Sports book Software
                                      dated  September  20,  2000.

     10.4                             License  Agreement  with  Malt  Limited
                                      for  use of Internet Casino Software dated
                                      July  25,  2000.

     10.5                             License  Agreement  with  Malt  Limited
                                      for  use  of Internet Sports book Software
                                      dated  September  20,  2000.

     10.6                             2nd  License  Agreement  with  Recantoazul
                                      S.A.  for  use of Internet Casino Software
                                      dated  September  30,  2000.

     10.7                             2nd  License  Agreement  with  Recantoazul
                                      S.A.  for  use  of  Internet  Sports  book
                                      Software  dated  September  28,  2000.

     10.8                             2nd  License  Agreement  with Malt Limited
                                      for  use  of  Internet  Casino  Software
                                      dated  August  14,  2000.

     10.9                             2nd  License  Agreement  with Malt Limited
                                      for  use  of  Internet  Sports  book
                                      Software  dated  September  20,  2000.

     10.10                            Cancellation  notice  dated  December  22,
                                      2000  for  2nd  License  Agreement  with
                                      Recantoazul  S.A.  for  use  of  Internet
                                      Casino  Software dated September 30, 2000.

     10.11                            Cancellation  notice  dated  December  22,
                                      2000  for  2nd  License  Agreement  with
                                      Recantoazul  S.A.  for  use  of  Internet
                                      Sports  book  Software dated September 28,
                                      2000.


                                      20


     10.12                            Cancellation  notice  dated  December  28,
                                      2000  for  2nd  License  Agreement  with
                                      Malt  Limited  for  use  of  Internet
                                      Casino  Software  dated  August  14, 2000.

     10.13                            Cancellation  notice  dated  December  28,
                                      2000  for  2nd  License  Agreement  with
                                      Malt  Limited  for  use  of  Internet
                                      Sports  book  Software dated September 20,
                                      2000.

     10.14*                           Stock  Option  Plan

** Summaries of all Exhibits  contained within this  Registration  Statement are
modified  in  their  entirety  by  reference  to  these  Exhibits.

*  Exhibits  were  previously  filed.


(b)  REPORTS  ON  FORM  8-K

There  have  been  no reports of Form 8-K made during the period covered by this
report.


                                 SIGNATUARES


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.


                                   UNITED  TRADING.COM
                        ---------------------------------------------------
                                  (Registrant)



                    By:      s/Norman  Wright,  President  and  Director
                        -------------------------------------------------


                    Date: March 27, 2000
                          ----------------


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  indicted.




                    By:       s/Gary  Tate,  Director
                        ------------------------------------


                    Date: March 27, 2001
                          ----------------



                                      21

<PAGE>