SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-KSB

[X]  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended Dec 31, 2000.

[ ]    TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1943

For the transition period from _________________ to
__________________________

Commission File number:  000-31251

DIVIA.COM, INC.
(Name of small business issuer in its charter)

Nevada                  88-0468251
(State of organization)(I.R.S. Employer Identification
No.)

Issuers telephone number:  (702) 212-4588

Securities registered under Section 12(b) of the
Exchange Act:  None.

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

Check whether the issuer (1) filed all reports
required to be filed by the Section 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.  Yes___x____
No________

Check if there is no disclosure of delinquent filers
in response to Item 405 of Regulation S-B not
contained in this form, and no disclosure will be
contained, to the best of registrants 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 [ ]

State issuers revenues for its most recent fiscal
year: $0.00

State the aggregate market value of the voting and
non-voting common equity held by non-affiliates
computed by reference to the price at which the common
equity was sold, or the average bid and ask price of
such common equity, as of a specified date within the
past 60 days:  $0.00

State the number of shares outstanding of each of the
issuers classes of common equity, as of the last
practicable date:  3,000,000

DOCUMENTS INCORPORATED BY REFERENCE

The following documents are hereby incorporated by
reference:

(a)	The Companys Form 10SB12G filed on 8/4/2000.

PART I


Item 1.  Description of Business.

Divia.com, Inc. is a Nevada corporation formed under
the laws of the State of Nevada on July 24, 2000. Its
principal place of business is located at 2980 S.
Rainbow Blvd. Suite 210C, Las Vegas, NV 89146.  Divia
was organized to engage in any lawful corporate
business.

The primary activity of Divia is to locate and
consummate a merger or acquisition with a private
entity.

Divia has been in the developmental stage since
inception and has no operating history other than
organizational matters.   Divia has no operations and
in accordance with Statement of Financial Accounting
Standard #7, is considered a development stage
company.

Mr. Lovell, Mr. Shaikh, and Mr. Thomas, Divias sole
officers and directors, have elected to begin
implementing Divias principal business purpose,
described below under "Item 2, Plan of Operation". As
such,  Divia can be defined as a "shell" company.,
whose sole purpose at this time is to locate and
consummate a merger or acquisition with a private
entity. The proposed business activities described
herein classify Divia as a "blank check" company.

Many states have enacted statutes, rules, and
regulations limiting the sale of securities of "blank
check" companies in their respective jurisdictions.
Management does not intend to undertake any efforts to
cause a market to develop in Divias securities until
such time as Divia has successfully implemented its
business plan.

Divia is filing this registration statement on a
voluntary basis, pursuant to section 12(g) of the
Securities Exchange Act of 1934 (the "Exchange Act"),
in order to ensure that public information is readily
accessible to all shareholders and potential
investors, and to increase Divias access to financial
markets.  Divia plans to increase its access to
financial markets by gaining reporting status on the
over-the-counter bulletin board.  In the event Divias
obligation to file periodic reports is suspended
pursuant to the Exchange Act, Divia anticipates that
it will continue to voluntarily file such reports.

Risk factors

Divias business is subject to numerous risk factors,
including the following:


Diva has no operating history, has received no revenue
and has minimal assets.

Divia has had no operating history and has received no
revenues or earnings from operations. Divia has no
significant assets or financial resources. Divia will,
in all likelihood, sustain operating expenses without
corresponding revenues, at least until it completes a
business combination. This may result in Divia
incurring a net operating loss, which will increase
continuously until Divia completes a business
combination with a profitable business opportunity.
There is no assurance that Divia will identify a
business opportunity or complete a business
combination.

Divias proposed operations are speculative and may not
succeed

 . The success of Divias proposed plan of operation
will depend to a great extent on the operations,
financial condition, and management of any potential
business opportunity. While management intends to seek
business combinations with entities having established
operating histories, it cannot assure that Divia will
successfully locate candidates meeting such criteria.
In the event Divia completes a business combination,
the success of Divias operations may be dependent upon
management of the successor firm or venture partner
firm together with numerous other factors beyond
Divias control.

There is a scarcity of companies that may wish to
merge or acquire with Divia and the competition for
such business opportunities and combinations is great

Divia is, and will continue to be, an insignificant
participant in the business of seeking mergers and
joint ventures with, and acquisitions of small private
entities. A large number of established and well-
financed entities, including venture capital firms,
are active in mergers and acquisitions of companies
that may also be desirable target candidates for
Divia.

Nearly all such entities have significantly greater
financial resources, technical expertise, and
managerial capabilities than Divia, and is,
consequently, at a competitive disadvantage in
identifying possible business opportunities and
successfully completing a business combination.

Additionally, Divia has no way to distinguish itself
from other blank check companies.

Divia will also compete with numerous other small
public companies in seeking merger or acquisition
candidates.  Divias competition will include operating
companies that are likewise looking for acquisition
and merger candidates.

Divia currently has no agreements for business
combinations or other transactions and has no
standards for approving business combinations.

Divia has no arrangement, agreement, or understanding
with respect to engaging in a business combination
with any private entity. There can be no assurance
that Divia will successfully identify and evaluate
suitable business opportunities or conclude a business
combination. Management has not identified any
particular industry or specific business within an
industry for evaluations.  Divia has been in the
developmental stage since inception and has no
operations to date. Other than issuing shares to its
original shareholders, Divia never commenced any
operational activities. There is no assurance that
Divia will be able to negotiate a business combination
on terms favorable to Divia. Divia has not established
a specific length of operating history or a specified
level of earnings, assets, net worth or other criteria
that it will require a target business opportunity to
have achieved, and without which Divia would not
consider a business combination in any form with such
business opportunity. Accordingly, Divia may enter
into a business combination with a business
opportunity having no significant operating history,
losses, limited or no potential for earnings, limited
assets, negative net worth, or other negative
characteristics.

Divia is dependent on management that has limited or
no business experience and only a partial time
commitment to Divia.

While seeking a business combination, management
anticipates devoting ten to twenty hours per month to
the business of Divia.  Divias officers have not
entered into a written employment agreement with Divia
and do not expect to do so in the foreseeable future.

Divia has no key man insurance despite the dependence
on management.

Notwithstanding the combined limited experience and
time commitment of management, loss of the services of
any of these individuals would adversely affect
development of Divias business and its likelihood of
continuing operations.  Despite this, Divia has not
obtained key man life insurance on its officers or
directors.  See  "Management."


Reporting requirements may delay or preclude
acquisition.

Companies subject to Section 13 of the Securities
Exchange Act of 1934 (the "Exchange Act") must provide
certain information about significant acquisitions,
including certified financial statements for Divia
acquired, covering one or two years, depending on the
relative size of the acquisition. The time and
additional costs that may be incurred by some target
entities to prepare such statements may significantly
delay or even preclude Divia from completing an
otherwise desirable acquisition. Acquisition prospects
that do not have or are unable to obtain the required
audited statements may not be appropriate for
acquisition so long as the reporting requirements of
the 1934 Act are applicable.


Lack of market research of marketing organization.

Divia has conducted minimal market research indicating
that market demand exists for the transactions
contemplated by Divia.

Moreover, Divia has limited marketing organization.
If there is demand for a business combination as
contemplated by Divia, there is no assurance Divia
will successfully complete such transaction.

Lack of diversification

In all likelihood, Divias proposed operations, even if
successful, will result in a business combination with
only one entity. Consequently, the resulting
activities will be limited to that entity business.
Divias inability to diversify its activities into a
number of areas may subject Divia to economic
fluctuations within a particular business or industry,
thereby increasing the risks associated with Divias
operations.

Divia may, in the future, be subject to the Investment
Company Act of 1940.

Although Divia will be subject to regulation under the
Securities Exchange Act of 1934; management believes
Divia will not be subject to regulation under the
Investment Company Act of 1940, insofar as Divia will
not be engaged in the business of investing or trading
in securities. In the event Divia engages in business
combinations, which result in Divia holding passive
investment interests in a number of entities, Divia
could be subject to regulation under the Investment
Company Act of 1940. In such event, Divia would be
required to register as an investment company and
could be expected to incur significant registration
and compliance costs. Divia has obtained no formal
determination from the Securities and Exchange
Commission as to the status of Divia under the
Investment Company Act of 1940 and, consequently, any
violation of such Act would subject Divia to material
adverse consequences.

Divia will probably be subject to a change in control
of management.

A business combination involving the issuance of
Divias common stock will, in all likelihood, result in
shareholders of a private company obtaining a
controlling interest in Divia Any such business
combination may require management of Divia to sell or
transfer all or portions of Divias common stock held
by them, or resign as members of the Board of Director
of Divia The resulting change in control of Divia
could result in removal of one or more present officer
and director of Divia and a corresponding reduction in
or elimination of their participation in the future
affairs of Divia.

A reduction of the percentage of share ownership of
Divia may follow a business combination.

Divias primary plan of operation is based upon a
business combination with a private concern which, in
all likelihood, would result in Divia issuing
securities to shareholders of such private companies.
Issuing previously authorized and unissued common
stock of Divia will reduce the percentage of shares
owned by present and prospective shareholders, and a
change in Divias control and/or management.

Requirement of audited financial statements may
disqualify business opportunities.

Management believes that any potential target company
must provide audited financial statements for review,
and for the protection of all parties to the business
combination. One or more attractive business
opportunities may forego a business combination with
Divia, rather than incur the expenses associated with
preparing audited financial statements.

Blue sky considerations.

Because the securities registered hereunder have not
been registered for resale under the blue sky laws of
any state, and Divia has no current plans to register
or qualify its shares in any state, holders of these
shares and persons who desire to purchase them in any
trading market that might develop in the future,
should be aware that there may be significant state
blue sky restrictions upon the ability of new
investors to purchase the securities. These
restrictions could reduce the size of any potential
market.


Non-issuer trading or resales of Divia securities are
exempt from state registration or qualification
requirements in most states. However, some states may
continue to restrict the trading or resale of blind-
pool or "blank-check" securities. Accordingly,
investors should consider any potential secondary
market for Divia securities to be a limited one.

Item 2.  Description of Property.

Divia neither owns nor leases any real property at
this time. Divia conducts its business from 2980 S.
Rainbow, Suite 210C, Las Vegas, NV  89146.

Item 3.  Legal Proceedings.

Divia is not a party to any material pending legal
proceedings and, to the best of its knowledge, no such
action by or against Divia has been threatened.


Item 4.  Submission of Matters to a Vote of Securities
Holders.

None.



PART II

Item  5.  Market for Common Equity and Related
Stockholder Matters.

Divias common stock is not traded on any exchange or
OTC market. Management has not undertaken any
discussions, preliminary or otherwise, with any
prospective market maker concerning the participation
of such market maker in the after-market for Divias
securities and management does not intend to initiate
any such discussions until such time as Divia has
consummated a merger or acquisition. There is no
assurance that a trading market will ever develop or,
if such a market does develop, that it will continue.
After a merger or acquisition has been completed,
Divias officers and directors will most likely be the
people to contact prospective market makers. It is
also possible that persons associated with the entity
that merges with or is acquired by Divia will contact
prospective market makers. Divia does not intend to
use consultants to contact market makers.

Market price

The Registrants Common Stock is not quoted at the
present time. Effective August 11, 1993, the
Securities and Exchange Commission adopted Rule 15g-9,
which established the definition of a "penny stock,"
for purposes relevant to Divia, as any equity security
that has a market price of less than $5.00 per share
or with an exercise price of less than $5.00 per
share, subject to certain exceptions. For any
transaction involving a penny stock, unless exempt,
the rules require: (i) that a broker or dealer approve
a persons account for transactions in penny stocks;
and (ii) the broker or dealer receive from the
investor a written agreement to the transaction,
setting forth the identity and quantity of the penny
stock to be purchased. In order to approve a persons
account for transactions in penny stocks, the broker
or dealer must (i) obtain financial information and
investment experience and objectives of the person;
and (ii) make a reasonable determination that the
transactions in penny stocks are suitable for that
person and that person has sufficient knowledge and
experience in financial matters to be capable of
evaluating the risks of transactions in penny stocks.
The broker or dealer must also deliver, prior to any
transaction in a penny stock, a disclosure schedule
prepared by the Commission relating to the penny stock
market, which, in highlight form, (i) sets forth the
basis on which the broker or dealer made the
suitability determination; and (ii) that the broker or
dealer received a signed, written agreement from the
investor prior to the transaction. Disclosure also has
to be made about the risks of investing in penny
stocks in both public offerings and in secondary
trading, and about commissions payable to both the
broker-dealer and the registered representative,
current quotations for the securities and the rights
and remedies available to an investor in cases of
fraud in penny stock transactions. Finally, monthly
statements have to be sent disclosing recent price
information for the penny stock held in the account
and information on the limited market in penny stocks.
The National Association of Securities Dealers, Inc.
(the "NASD"), which administers NASDAQ, has recently
made changes in the criteria for initial listing on
the NASDAQ Small Cap market and for continued listing.
For initial listing, a company must have net tangible
assets of $4 million, market capitalization of $50
million or net income of $750,000 in the most recently
completed fiscal year or in two of the last three
fiscal years. For initial listing, the common stock
must also have a minimum bid price of $4 per share. In
order to continue to be included on NASDAQ, a company
must maintain $2,000,000 in net tangible assets and a
$1,000,000 market value of its publicly traded
securities. In addition, continued inclusion requires
two market makers and a minimum bid price of $1.00 per
share.

Management intends to strongly consider undertaking a
transaction with any merger or acquisition candidate,
which will allow Divia securities to be traded without
the aforesaid limitations. However, there can be no
assurances that, upon a successful merger or
acquisition, that Divia will qualify its securities
for listing on NASDAQ or some other national exchange,
or be able to maintain the maintenance criteria
necessary to insure continued listing. The failure of
Divia to qualify its securities or to meet the
relevant maintenance criteria after such qualification
in the future may result in the discontinuance of the
inclusion of Divia securities on a national exchange.
In such events, trading, if any, in Divia securities
may then continue in the non-NASDAQ over-the-counter
market. As a result, a shareholder may find it more
difficult to dispose of, or to obtain accurate
quotations as to the market value of, Divia
securities.


Holders

As of December 31, 2000, there are 3 holders of Divias
common shares. All of these shareholders hold
restricted stock pursuant to, Section 4(2) exemption.
All shareholders hold restricted stock pursuant to
Rule 144.

Shares sold in the future may have to comply with Rule
144.

All of the 3,000,000 shares, which are held by
management, have been issued in reliance on the
private placement exemption under the amended
Securities Act of 1933.  Such shares will not be
available for sale in the open market without separate
registration except in reliance upon Rule 144 under
the Act.

In general, under Rule 144 a person (or persons whose
shares are aggregated) who has beneficially owned
shares acquired in a non-public transaction for at
least one year, including persons who may be deemed
affiliates of Divia (as that term is defined under the
Act) would be entitled to sell within any three-month
period a number of shares that does not exceed the
greater of 1% of the then outstanding shares of common
stock, or the average weekly reported trading volume
on all national securities exchanges and through
NASDAQ during the four  calendar weeks preceding such
sale, provided that certain current  public
information is then available.  If a substantial
number of the shares owned by management were sold
pursuant to Rule 144 or a registered offering, the
market price of the common stock could be adversely
affected.


Dividends

The Registrant has not paid any dividends to date and
has no plans to do so in the immediate future.

Item 6. Managements Discussion and Analysis or Plan of
Operation

Although Management believes that the expectations
reflected in these forward-looking statements are
reasonable, it can give no assurance that such
expectations will prove to have been correct.
Important factors that could cause actual results to
differ materially from the expectations are disclosed
in this Statement, including, without limitation, in
conjunction with those forward-looking statements
contained in this Statement.

Plan of operation - general

Divia plans to seek, investigate, and if such
investigation warrants, acquire an interest in one or
more business opportunities presented to it by persons
or firms desiring the perceived advantages of a
publicly held corporation. At this time, Divia has no
plan, proposal, agreement, understanding, or
arrangement to acquire or merge with any specific
business or company and Divia has not identified any
specific business or a company for investigation and
evaluation. No member of Management or any promoter of
Divia, or an affiliate of either, has had any material
discussions with any other company with respect to any
acquisition of Divia

Divia will not restrict its search to any specific
business, industry, or geographical location, and may
participate in business ventures of virtually any kind
or nature.

Discussion of the proposed business under this caption
and throughout this Registration Statement is
purposefully general and is not meant to restrict
Divias virtually unlimited discretion to search for
and enter into a business combination. Divia may seek
a combination with a firm which only recently
commenced operations, or a developing company in need
of additional funds to expand into new products or
markets or seeking to develop a new product or
service, or an established business which may be
experiencing financial or operating difficulties and
needs additional capital which is perceived to be
easier to raise by a public company.

In some instances, a business opportunity may involve
acquiring or merging with a corporation which does not
need substantial additional cash but which desires to
establish a public trading market for its common
stock. Divia may purchase assets and establish wholly
owned subsidiaries in various businesses or purchase
existing businesses as subsidiaries. Selecting a
business opportunity will be complex and extremely
risky. Because of general economic conditions, rapid
technological advances being made in some industries,
and shortages of available capital, management
believes that there are numerous firms seeking the
benefits of a publicly- traded corporation. Such
perceived benefits of a publicly traded corporation
may include facilitating or improving the terms on
which additional equity financing may be sought,
providing liquidity for the principals of a business,
creating a means for providing incentive stock options
or similar benefits to key employees, providing
liquidity (subject to restrictions of applicable
statues) for all shareholders, and other items.

Potentially available business opportunities may occur
in many different industries and at various stages of
development, all of which will make the task of
comparative investigation and analysis of such
business opportunities extremely difficult and
complex.  Management believes that Divia may be able
to benefit from the use of "leverage" to acquire a
target company. Leveraging a transaction involves
acquiring a business while incurring significant
indebtedness for a large percentage of the purchase
price of that business. Through leveraged
transactions, Divia would be required to use less of
its available funds to acquire a target company and,
therefore, could commit those funds to the operations
of the business, to combinations with other target
companies, or to other activities.

The assets of the acquired business will ordinarily
secure the borrowing involved in a leveraged
transaction. If that business were not able to
generate sufficient revenues to make payments on the
debt incurred by Divia to acquire that business, the
lender would be able to exercise the remedies provided
by law or by contract.  These leveraging techniques,
while reducing the amount of funds that Divia must
commit to acquire a business, may correspondingly
increase the risk of loss to Divia

Divia can give no assurance as to the terms or
availability of financing for any acquisition. During
periods when interest rates are relatively high, the
benefits of leveraging are not as great as during
periods of lower interest rates, because the
investment in the business held on a leveraged basis
will only be profitable if it generates sufficient
revenues to cover the related debt and other costs of
the financing. Lenders from which Divia may obtain
funds for purposes of a leveraged buy-out may impose
restrictions on the future borrowing, distribution,
and operating policies of Divia.  It is not possible
at this time to predict the restrictions, if any,
which lenders may impose, or the impact thereof on
Divia.

Divia has insufficient capital with which to provide
the owners of businesses significant cash or other
assets. Management believes Divia will offer owners of
businesses the opportunity to acquire a controlling
ownership interest in a public company at
substantially less cost than is required to conduct an
initial public offering. However, a business that
conducts a public will raise capital, but will not
raise capital as a result of merging with Divia. The
owners of the businesses will, however, incur
significant post-merger or acquisition registration
costs in the event they wish to register a portion of
their shares for subsequent sale. Divia will also
incur significant legal and accounting costs in
connection with the acquisition of a business
opportunity, including the costs of preparing Forms 8-
K, agreements, and related reports and documents. At a
minimum, It will be necessary to file a Form 8K.
Additionally, 10Qs and 10Ks will need to be filed as
necessary.

Nevertheless, the officers and directors of Divia have
not conducted market research and are not aware of
statistical data that would support the perceived
benefits of a merger or acquisition transaction for
the owners of a business.

Divia does not intend to make any loans to any
prospective merger or acquisition candidates or to
unaffiliated third parties.  Divia will not restrict
its search for any specific kind of firms, but may
acquire a venture, which is in its preliminary or
development stage, which is already in operation, or
in essentially any stage of its corporate life. It is
impossible to predict at this time the status of any
business in which Divia may become engaged, in that
such business may need to seek additional capital, may
desire to have its shares publicly traded, or may seek
other perceived advantages which Divia may offer.
However, Divia does not intend to obtain funds in one
or more private placements to finance the operation of
any acquired business opportunity until such time as
Divia has successfully consummated such a merger or
acquisition. Divia also has no plans to conduct any
offerings under Regulation S.

Currently, Divia has minimal cash. Additional funds
will have to be raised via securities issues or will
need to be borrowed from management in order to
properly pursue its business plan. Should Divia be
unable to raise the necessary funds in the next 12
months, Divia would be unable to fully implement its
business plan and may be unable to implement its
business plan at all. In such an event, all active
operations of Divia would cease.

Sources of opportunities

Divia will seek a potential business opportunity from
all known sources, but will rely principally on
personal contacts of its officer and director as well
as indirect associations between them and other
business and professional people. It is not presently
anticipated that Divia will engage professional firms
specializing in business acquisitions or
reorganizations.  Management, while not especially
experienced in matters relating to the new business of
Divia, will rely upon their own efforts and, to a much
lesser extent, the efforts of Divias shareholders, in
accomplishing the business purposes of Divia.  It is
not anticipated that any outside consultants or
advisors, other than Divias legal counsel and
accountants, will be utilized by Divia to effectuate
its business purposes described herein. However, if
Divia does retain such an outside consultant or
advisor, any cash fee earned by such party will need
to be paid by the prospective merger/acquisition
candidate, as Divia has no cash assets with which to
pay such obligation. There have been no discussions,
understandings, contracts or agreements with any
outside consultants and none are anticipated in the
future.

In the past, Divias management has never used outside
consultants or advisors in connection with a merger or
acquisition.  As is customary in the industry, a
finders fee for locating an acquisition prospect may
be necessary. If any such fee is paid, it will have to
be approved and paid for by the target candidate
because Divia has no cash.  Any such payment would be
done in accordance with industry standards.

Such fees are customarily between 1% and 5% of the
size of the transaction, based upon a sliding scale of
the amount involved. Such fees are typically in the
range of 5% on a $1,000,000 transaction ratably down
to 1% in a $4,000,000 transaction. Management has
adopted a policy that such a finders fee or real
estate brokerage fee could, in certain circumstances,
be paid to any employee, officer, director or 5%
shareholder of Divia, if such person plays a material
role in bringing a transaction to Divia.

Mr. Lovell, Mr. Shaikh, and Mr. Thomas do have general
business experience as disclosed in the resume.

Evaluation of opportunities

The analysis of new business opportunities will be
undertaken by or under the supervision of the officer
and director of Divia (see "Management"). Management
intends to concentrate on identifying prospective
business opportunities, which may be brought to its
attention through present associations with
management. In analyzing prospective business
opportunities, management will consider, among other
factors, such matters as;

1. the available technical, financial and managerial
resources
2. working capital and other financial requirements
3. history of operation, if any
4. prospects for the future
5. present and expected competition
6. the quality and experience of management services
which may be available and the depth of that
    management
7. the potential for further research, development or
exploration
8. specific risk factors not now foreseeable but which
then may be anticipated to impact the
    proposed activities of Divia
9. the potential for growth or expansion
10. the potential for profit
11. the perceived public recognition or acceptance of
products, services or trades
12. name identification

Management will meet personally with management and
key personnel of the firm sponsoring the business
opportunity as part of their investigation. To the
extent possible, Divia intends to utilize written
reports and personal investigation to evaluate the
above factors. Divia will not acquire or merge with
any company for which audited financial statements
cannot be obtained.  Opportunities in which Divia
participates will present certain risks, many of which
cannot be identified adequately prior to selecting a
specific opportunity. Divias shareholders must,
therefore, depend on Management to identify and
evaluate such risks. Promoters of some opportunities
may have been unable to develop a going concern or may
present a business in its development stage (in that
it has not generated significant revenues from its
principal business activities prior to Divias
participation.) Even after Divias participation, there
is a risk that the combined enterprise may not become
a going concern or advance beyond the development
stage. Other opportunities may involve new and
untested products, processes, or market strategies,
which may not succeed. Divia and, therefore, its
shareholders will assume such risks.

The investigation of specific business opportunities
and the negotiation, drafting, and execution of
relevant agreements, disclosure documents, and other
instruments will require substantial management time
and attention as well as substantial costs for
accountants, attorneys, and others. If a decision were
made not to participate in a specific business
opportunity the costs incurred in the related
investigation would not be recoverable. Furthermore,
even if an agreement is reached for the participation
in a specific business opportunity, the failure to
consummate that transaction may result in the loss by
Divia of the related costs incurred.  There is the
additional risk that Divia will not find a suitable
target. Management does not believe Divia will
generate revenue without finding and completing a
transaction with a suitable target company.  If no
such target is found, therefore, no return on an
investment in Divia will be realized, and there will
not, most likely, be a market for Divias stock.

Acquisition of opportunities

In implementing a structure for a particular business
acquisition, Divia may become a party to a merger,
consolidation, reorganization, joint venture,
franchise, or licensing agreement with another
corporation or entity. It may also purchase stock or
assets of an existing business. Once a transaction is
complete, it is possible that the present management
and shareholders of Divia will not be in control of
Divia. In addition, a majority or all of Divias
officer and director may, as part of the terms of the
transaction, resign and be replaced by new officer and
director without a vote of Divias shareholders.

It is anticipated that securities issued in any such
reorganization would be issued in reliance on
exemptions from registration under applicable Federal
and state securities laws. In some circumstances,
however, as a negotiated element of this transaction,
Divia may agree to register such securities at the
time the transaction is consummated, under certain
conditions or at specified time thereafter. The
issuance of substantial additional securities and
their potential sale into any trading market, which
may develop in Divias Common Stock, may have a
depressive effect on such market.  While the actual
terms of a transaction to which Divia may be a party
cannot be predicted, it may be expected that the
parties to the business transaction will find it
desirable to avoid the creation of a taxable event and
thereby structure the acquisition in a so called "tax
free" reorganization under Sections 368(a)(1) or 351
of the Internal Revenue Code of 1986, as amended (the
"Code").

In order to obtain tax-free treatment under the Code,
it may be necessary for the owners of the acquired
business to own 80% or more of the voting stock of the
surviving entity. In such event, the shareholders of
Divia, including investors in this offering, would
retain less than 20% of the issued and outstanding
shares of the surviving entity, which could result in
significant dilution in the equity of such
shareholders.

As part of Divias investigation, officers and
directors of Divia will meet personally with
management and key personnel, may visit and inspect
material facilities, obtain independent analysis or
verification of certain information provided, check
references of management and key personnel, and take
other reasonable investigative measures, to the extent
of Divias limited financial resources and management
expertise.  The manner in which Divia participates in
an opportunity with a target company will depend on
the nature of the opportunity, the respective needs
and desires of Divia and other parties, the management
of the opportunity, and the relative negotiating
strength of Divia and such other management. With
respect to any mergers or acquisitions, negotiations
with Target Company, management will be expected to
focus on the percentage of Divia, which the target
companys shareholders would acquire in exchange for
their shareholdings in the target company. Depending
upon, among other things, the target companys assets
and liabilities, Divias shareholders will, in all
likelihood, hold a lesser percentage ownership
interest in Divia following any merger or acquisition.
The percentage ownership may be subject to significant
reduction in the event Divia acquires a target company
with substantial assets. Any merger or acquisition
effected by Divia can be expected to have a
significant dilutive effect on the percentage of
shares held by Divia then shareholders, including
purchasers in this offering.  Management has advanced,
and will continue to advance, funds, which shall be
used by Divia in identifying and pursuing agreements
with target companies. Management anticipates that
these funds will be repaid from the proceeds of any
agreement with the target company, and that any such
agreement may, in fact, be contingent upon the
repayment of those funds.

It is expected that amounts to conduct investigations
will be less than $10,000 and that such amount will
come from Mr. Lovell, Mr. Shaikh, and Mr. Thomas.
Additional funds may need to be raised if the amount
exceeds this or Mr. Lovell, Mr. Shaikh, and Mr. Thomas
are short on funds.

Mr. Lovell, Mr. Shaikh, and Mr. Thomas may contribute
up to $10,000 for acquisition investigations.
However, Mr. Lovell, Mr. Shaikh, and Mr. Thomas are
not obligated to advance any additional amount to
Divia.  Divia may be required to issue stock to raise
additional funds if Mr. Lovell, Mr. Shaikh, and Mr.
Thomas cannot provide said funds.


Competition

Divia is an insignificant participant among firms,
which engage in business combinations with, or
financing of, development-stage enterprises. There are
many established management and financial consulting
companies and venture capital firms, which have
significantly greater financial and personal
resources, technical expertise and experience than
Divia.  In view of Divias limited financial resources
and management availability, Divia will continue to be
at significant competitive disadvantage vis-a-vis the
Divia competitors. Divia will be at a disadvantage
with other companies having larger technical staffs,
established market shares and greater financial
backing.


Regulation and taxation

The Investment Company Act of 1940 defines an
"investment company." as an issuer, which is or holds
it out as being engaged primarily in the business of
investing, reinvesting or trading securities. While
Divia does not intend to engage in such activities,
Divia may obtain and hold a minority interest in a
number of development stage enterprises. Divia could
be expected to incur significant registration and
compliance costs if required to register under the
Investment Company Act of 1940. Accordingly,
management will continue to review Divias activities
from time to time with a view toward reducing the
likelihood Divia could be classified as an "investment
company."  Divia intends to structure a merger or
acquisition in such manner as to minimize Federal and
state tax consequences to Divia, and to any target
company.

Employees

Divias only employees at the present time are its
officers and directors, who will devote as much time
as the Board of Director determine is necessary to
carry out the affairs of Divia. (See "Management").

Mr. Lovell, Mr. Shaikh, and Mr. Thomas time devotion
to Divia would be estimated at 10 hours a month until
further fundraising or a merger/acquisition.



Item 7.  Financial Statements

DIVIA.COM, INC.
(A DEVELOPMENT STAGE COMPANY)

FINANCIAL STATEMENTS

DECEMBER 31, 2000



DIVIA.COM, INC.
(A Development Stage Company)

FINANCIAL STATEMENTS






CONTENTS                                                    PAGE

INDEPENDENT AUDITORS REPORT					         1

BALANCE SHEET							         2

STATEMENT OF OPERATIONS						         3

STATEMENT OF STOCKHOLDERS EQUITY				         4

STATEMENT OF CASH FLOWS						         5

NOTES TO FINANCIAL STATEMENTS					       6-8







INDEPENDENT AUDITORS REPORT




TO THE BOARD OF DIRECTORS OF DIVIA.COM, INC.:

We have audited the accompanying balance sheet of Divia.Com, Inc.
(A Development Stage Company) as of December 31, 2000 and the
related statements of operations, stockholders equity and cash
flows for the period from July 24, 2000 (inception) to December
31, 2000.  These financial statements are the responsibility of
the Companys management.  Our responsibility is to express an
opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards
generally accepted in the United States of America.  Those
standards require that we plan and perform the audit to obtain
reasonable assurance about whether 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.  We believe that our audit provides a reasonable
basis for our opinion.

In our opinion, the financial statements referred to above
present fairly, in all material respects, the financial position
of Divia.Com, Inc. as of December 31, 2000 and the results of its
operations and its cash flows for the period from July 24, 2000
(inception) to December 31, 2000 in conformity with accounting
principles generally accepted in the United States of America.




MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
Certified Public Accountants

New York, New York
May16,200


DIVIA.COM, INC.
(A Development Stage Company)
BALANCE SHEET
DECEMBER 31, 2000



ASSETS                                          $__________-

LIABILITIES AND STOCKHOLDERS EQUITY
     Liabilities                                $          -

STOCKHOLDERSS EQUITY
Common Stock, $0.001 par value;
      25,000,000 shares authorized,
      3,000,000 shares issued and outstanding          3,000
Additional paid-in capital                               500
Deficit accumulated during
      the development stage                      ____(3,500)
      Total stockholders equity                            -


      Total liabilities and stockholders equity	$__________-


The accompanying notes are an integral part of these financial
statements.

-2-


DIVIA.COM, INC.
(A Development Stage Company)
STATEMENT OF OPERATIONS
FOR THE PERIOD FROM JULY 24, 2000
(INCEPTION) TO DECEMBER 31, 2000

Revenue                                                 $       -

General and administrative expenses                         3,500

Loss from operations before provision for income taxes    (3,500)

Provision for income taxes                                      -

Net Loss                                              $   (3,500)

Net Loss per share - basic and diluted                 $________-

Weighted average number of common shares
Outstanding                                             3,000,000

The accompanying notes are an integral part of these financial
statements.
-3 -

DIVIA.COM, INC.
(A Development Stage Company)
STATEMENT OF STOCKHOLDER EQUITY
JULY 24, 2000 (INCEPTION) TO DECEMBER 31, 2000

                                                  Deficit
                                                Accumulated
                                       Additional During the
                           Common Stock  Paid-in Development
                         Shares   Amount Capital   Stage    Total

Balance, July 24, 2000        -  $    -  $     -   $	 -    $   -

Issuance of shares for
Services-July 24, 2000 3,000,000  3,000       -        -    3,000

Expenses paid by
  shareholder                 -       -      500       -      500

Net Loss                      -       -        -  (3,500) (3,500)

Balance,
 December 31, 2000    3,000,000  $3,000  $   500  $(3,500) $    -

The accompanying notes are an integral part of these financial
statements.

- 4 -

DIVIA.COM, INC.
(A Development Stage Company)
STATEMENT OF CASH FLOWS
JULY 24, 2000 (INCEPTION) TO DECEMBER 31, 2000



CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                               $(3,500)
  Stock issued for services                                3,000
  Expenses paid by shareholder                               500
NET CASH USED IN OPERATING ACTIVITIES                          -

CASH AND CASH EQUIVALENTS - July 24, 2000                      -

CASH AND CASH EQUIVALENTS - December 31, 2000          $       -



SUPPLEMENTAL INFORMATION:
    During the initial period July 24 to December 31, 2000, the
Company paid no cash for interest or income taxes.


The accompanying notes are an integral part of these financial
statements.

- 5 -


DIVIA.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2000


NOTE 1 - 	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES

Nature of Operations
Divia.Com, Inc. (the "Company") is currently a development-stage
company under the provisions of the Financial Accounting Standards
Board ("FASB") Statement of Financial Accounting Standards ("SFAS")
NO. 7.  The Company was incorporated under the laws of the state of
Nevada on July 24, 2000.

Use of Estimates
The preparation of financial statements in conformity with
generally accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the
reported amounts of revenue and expenses during the reporting
period.  Actual results could differ from those estimates.

Cash and Cash Equivalents
The Company considers all highly liquid investments purchased with
original maturities of three months or less to be cash equivalents.

Income Taxes
Income taxes are provided for based on the liability method of
accounting pursuant to SFAS No. 109, "Accounting for Income Taxes".
Deferred income taxes, if any, are recorded to reflect the tax
consequences on future years of differences between the tax bases
of assets and liabilities and their financial reporting amounts at
each year-end.

Earnings Per Share
The Company calculates earnings per share in accordance with SFAS
No. 128, "Earnings Per Share", which requires presentation of basic
earnings per share ("BEPS") and diluted earnings per share
("DEPS").  The computation of BEPS is computed by dividing income
available to common stockholders by the weighted average number of
outstanding common shares during the period.  DEPS gives effect to
all dilutive potential common shares outstanding during the period.
The computation of DEPS does not assume conversion, exercise or
contingent exercise of securities that would have an antidilutive
effect on earnings.  As of December 31, 2000, the Company has no
securities that would effect loss per share if they were to be
dilutive.


Comprehensive Income
SFAS No. 130, "Reporting Comprehensive Income", establishes
standards for the reporting and display of comprehensive income and
its components in the financial statements.  The Company had no
items of other comprehensive income and therefore has not presented
a statement of comprehensive income.


- 6 -


DIVIA.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2000



NOTE 2 -   INCOME TAXES

     The components of the provision for income taxes for the
period from July 24, 2000 (inception) to December 31, 2000 are as
follows:

       Current Tax Expense
U.S. Federal                                              $     -
State and Local                                                 -
Total Current                                                   -

Deferred Tax Expense
  U.S.Federal                                                   -
  State and Local                                               -
Total Deferred                                                  -

Total Tax Provision (Benefit) from
  Continuing Operations                             $           -

The reconciliation of the effective income tax rate to the Federal
statutory rate is as follows:

Federal Income Tax Rate                                      34.0 %
Effect of Valuation Allowance                            (   34.0)%
Effective Income Tax Rate                                     0.0 %

At December 31, 2000, the Company had net carryforward losses of
$3,500.  Because of the current uncertainty of realizing the
benefits of the tax carryforward, a valuation allowance equal to
the tax benefits for deferred taxes has been established.  The
full realization of the tax benefit associated with the
carryforward depends predominantly upon the Companys ability to
generate taxable income during the carryforward period.

Deferred tax assets and liabilities reflect the net tax effect of
temporary differences between the carrying amount of assets and
liabilities for financial reporting purposes and amounts used for
income tax purposes.  Significant components of the Companys
deferred tax assets and liabilities as of December 31, 2000 are as
follows:

Deferred Tax Assets
  Loss Carryforwards                                        $ 1,200

  Less:  Valuation Allowance                             (   1,200)
  Net Deferred Tax Assets                                $        -

Net operating loss carryforwards expire in 2020.

- 7 -


DIVIA.COM, INC.
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2000


NOTE 3 -   COMMON STOCK

On July 24, 2000, the Company issued 3,000,000 shares of common
stock for services valued at $3,000.

-8-

Item 8.  Changes in and Disagreements With Accountants
on Accounting and  Financial Disclosure.

The Registrant has not changed accountants since its
formation, and Management has had no disagreements
with the findings of its accountants.

PART III

Item 9. Directors, Executive Officers, Promoters and
Control Persons; Compliance With Section 16(a) of the
Exchange Act.

The members of the Board of Directors of Divia serve
until the next annual meeting of the stockholders, or
until their successors have been elected. The officers
serve at the pleasure of the Board of Director. There
are no agreements for any officer or director to
resign at the request of any other person, and none of
the officers or directors named below are acting on
behalf of, or at the direction of, any other person.
Divias officers and directors will devote their time
to the business on an "as-needed" basis, which is
expected to require 5-10 hours per month.

Information as to the directors and executive officers
of the Divia are as follows:

Name                  Age         Position

Danny Lovell           28         President, Director

Adam U. Shaikh         28         Secretary, Director

Eliot Thomas           30         Treasurer, Director

Danny J. Lovell. President/Director, Age 28.

Mr. Lovell graduated with BA in Education from
Illinois State University in 1998. Mr. Lovell was an
educator in the Peoria, Illinois School System during
the 1999-2000 school year and is currently employed in
a small corporation.

Eliot J. Thomas. Treasurer/Director, Age 30.

Mr. Thomas graduated with BS in Accounting from the
University of Nebraska at Omaha in 1996. Mr. Thomas
received his JD from Drake University Law School in
1999 and is currently employed as a law clerk in a Las
Vegas law firm.

Adam U. Shaikh. Secretary/Director, Age 27.

Mr. Shaikh graduated with a BA in Political
Science/History from Iowa State University in 1996.
Mr. Shaikh received a JD from Drake University Law
School in 1999 and received his license to practice
law in 1999 in Nevada. He is currently employed as an
attorney in a small corporation.

Blank check experience

Currently, President Danny Lovell, Secretary Adam
Shaikh, and Treasurer Eliot Thomas are officers and
directors for three other blank check companies,
Loanspaid.com, Inc.,  Freelance.com, Inc., and
Axis.com, Inc. Currently, Loanspaid.com and
Freelance.com have not been cleared by the SEC.
Therefore, there has been no public offering as of
yet.

Other blank check companies

Name of Company  Registration Form  Date Filed  Status

Loanspaid.com, Inc.   SB-2           7/10/2000 Pending
Freelance.com, Inc.   SB-2           7/10/2000 Pending
Axis.com, Inc.      10SB12G          9/08/2000 Reporting

There is no family relationship between any of the
officers and directors of Divia. The Divia Board of
Directors has not established any committees.


Conflicts of interest


Management anticipates it will devote only a minor
amount of time to Divia s affairs. Currently, Mr.
Lovell, Mr. Shaikh, and Mr. Thomas work full-time at
their respective employers. Mr. Lovell, Mr. Shaikh,
and Mr. Thomas may in the future become shareholders,
officers or directors of other companies, which may be
formed for the purpose of engaging in business
activities similar to those conducted by Divia.  Divia
does not currently have a formal right of first
refusal pertaining to opportunities that come to
managements attention insofar as such opportunities
may relate to Divias proposed business operations.

Mr. Lovell, Mr. Shaikh, and Mr. Thomas, so long as
they are an officer of Divia. are subject to the
restriction that all opportunities contemplated by
Divias plan of operation which come to their
attention, either in the performance of their duties
or in any other manner, will be considered
opportunities of, and be made available to Divia and
the companies that they are affiliated with on an
equal basis. A breach of this requirement will be a
breach of the fiduciary duties of the officer or
director. If a situation arises in which more than one
company desires to merge with or acquire that target
company and the principals of the proposed target
company have no preference as to which company will
merge or acquire such target company, Divia, of which
the President first became an officer and director,
will be entitled to proceed with the transaction.
Except as set forth above, Divia has not adopted any
other conflict of interest policy with respect to such
transactions.

Investment Company Act of 1940

Although Divia will be subject to regulation under the
Securities Act of 1933 and the Securities Exchange Act
of 1934, management to regulation under the Investment
Company Act of 1940 insofar as Divia will not be
engaged in the business of investing or trading in
securities. In the event Divia engages in business
combinations, which result in Divia holding passive
investment interests in a number of entities, Divia
could be subject to regulation under the Investment
Company Act of 1940. In such event, Divia would be
required to register as an investment company and
could be expected to incur significant registration
and compliance costs. Divia has obtained no formal
determination from the Securities and Exchange
Commission as to the status of Divia under the
Investment Company Corp. Act of 1940 and,
consequently, any violation of such Act would subject
Divia to material adverse consequences.

Item 10.  Executive Compensation

There is no executive compensation given to Mr.
Lovell, Mr. Shaikh, and Mr. Thomas.  It is possible
that, after Divia successfully consummates a merger or
acquisition with an unaffiliated entity, that entity
may desire to employ or retain one or more members of
Divias management for the purposes of providing
services to the surviving entity, or otherwise provide
other compensation to such persons. It is possible
that persons associated with management may refer a
prospective merger or acquisition candidate to Divia.
In the event Divia consummates a transaction with any
entity referred by associates of management, it is
possible that such an associate will be compensated
for their referral in the form of a finders fee. It is
anticipated that this fee will be either in the form
of restricted common stock issued by Divia as part of
the terms of the proposed transaction, or will be in
the form of cash consideration. However, if such
compensation is in the form of cash, the acquisition
or merger candidate will tender such payment, because
Divia has insufficient cash available. The amount of
such finders fee cannot be determined as of the date
of this registration statement, but is expected to be
comparable to consideration normally paid in like
transactions. No member of management of Divia will
receive any finders fee, either directly or
indirectly, as a result of his or her respective
efforts to implement Divias business plan outlined
herein. Persons "associated" with management are meant
to refer to persons with whom management may have had
other business dealings, but who are not affiliated
with or relatives of management. The Registrant for
the benefit of its employees has adopted no
retirement, pension, profit sharing, stock option or
insurance programs or other similar programs.

Item 11.  Security Ownership of Certain Beneficial
Owners and Management.


As of Dec 31, 2000, Mr. Lovell, Mr. Shaikh, and Mr.
Thomas are the beneficial owners of thirty-three and
thirty-three hundredths percent (33.33%) each of
Diviacommon stock. The management of Divia does own
stock in Divia.

Title of Class Name of Beneficial Amount and Nature  Percent
                   Owner          of Beneficial     Of Class
                                      Owner
Common Stock   Adam U. Shaikh         1,000,000           33%

Common Stock   Danny J. Lovell        1,000,000           33%

Common Stock   Eliot J. Thomas        1,000,000           33%

Common Stock   Officers and Directors 3,000,000       100%

Item 12.Certain Relationships and Related Transactions

There are no relationships, transactions, or proposed
transactions to which the registrant was or is to be a
party, in which any of the named persons set forth in
Item 404 of Regulation SB had or is to have a direct
or indirect material interest.

Adam U. Shaikh, Divias Secretary and Director, also
serves as the Companys general counsel.



Item 13.  Exhibits and Reports on Form 8-K.

Exhibits

3.1  Articles of Incorporation (incorporated by
reference in Companys Form 10SB12G filed on 8/4/2000.

3.2	By-Laws (incorporated by reference in Companys
Form 10SB12G filed on 8/4/2000.



SIGNATURES

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:



Divia.com, Inc.

By:/S/__________________
      Danny Lovell
      President.

By:/S/__________________
      Eliot Thomas
      Treasurer.

By:/S/__________________
      Adam Shaikh
      Secretary.
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