ASTIR, INC.
                         FINANCIAL STATEMENTS
                              CONTENTS
                                                                       Page
Independent Auditor's Report	                                             1
Financial Statements
Balance Sheet	                                                            2
Statement of Operations	                                                  3
Statement of Stockholder's Equity	                                        4
Statement of Cash Flows	                                                  5
Notes to Financial Statements	                                          6-7

                        INDEPENDENT AUDITOR'S REPORT
                           Board of Directors
                             Astir, Inc.
                          Las Vegas, Nevada

I have audited the accompanying balance sheets of Astir, Inc. (a development
stage company), as of December 31, 1999 and the related statements of
operations,  changes in stockholders' equity and cash flows for the year 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 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 audit provides a
reasonable basis for my opinion.

In my opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Astir, Inc. (a development
stage company) at December 31, 1999 and the results of their operations and
their cash flows for the year then ended in conformity with generally
accepted accounting principles.

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern.  As discussed in Note 3 to the financial
statements, the Company has had no operations and has no established source
of revenue.  This raises substantial doubt about its ability to continue as a
going concern.  Management's plan in regard to these matters are also
described in Note 3.  The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

/S/
Kurt D. Saliger C.P.A.
Certified Public Accountant
February 27, 2000

<TABLE>
                                ASTIR, INC.
                       ( A Development Stage Company)
                                BALANCE SHEET
                              December 31, 1999

                                    ASSETS
<CAPTION>

<S>
CURRENT ASSETS:                                            <C>
Cash                                                        $315

TOTAL CURRENT ASSETS                                        $315

TOTAL ASSETS                                                $315

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Officers Advances                                          $7,265
TOTAL CURRENT LIABILITIES                                  $7,265
LONG-TERM DEBT                                                 $0
STOCKHOLDERS' EQUITY:

Common Stock, par value,
$.001 authorized 50,000,000 shares;
issued and outstanding
at December 31, 1999
2,500,000 shares                                           $2,500

Additional paid in Capital                                     $0

Deficit Accumulated During Development Stage              $(9,450)

TOTAL STOCKHOLDERS' EQUITY                                $(6,950)

TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY                                         $315
</TABLE>
See accompanying notes to financial statements & audit report

<TABLE>
                             ASTIR, INC.
                   (A Development Stage Company)
                    STATEMENT OF OPERATIONS
<CAPTION>
                                      Jan. 1,           Sept. 21, 1993
                                      1999 to           (inception)
                                      December          to December
                                      30, 1999          30, 1999
                                      <C>               <C>

<S>
INCOME:

Revenue                                $ 0                $ 0

TOTAL INCOME                           $ 0                $ 0

EXPENSES:

General
    and Administrative                 $585               $9,450

TOTAL EXPENSES                         $585               $9,450

Net Profit/Loss(-)                    $(585)             $(9,450)

Net Profit/Loss(-) per share          $(0.0002)          $(0.0039)

average number of
shares of common
stock outstanding                    2,500,000            2,500,000
</TABLE>
See accompanying notes to financial statements & audit report

<TABLE>
                                 ASTIR, INC.
                        (A Development Stage Company)
                  STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
                             December 31, 1999
<CAPTION>
                               Common  Stock        Additonal      (Deficit)
                             Number                   Paid         Accumulated
                               of                      In            During
                             Shares       Amount     Capital      Development
                                                                     Stage
                             <C>          <C>       <C>           <C>
Balance December
      31, 1997               2,500,000     $2,500    $0             $(2,500)

Net (loss) year ended
December 31, 1998             -              -        -             $(6,365)

Balance December
     31, 1998                2,500,000     $2,500    $0             $(8,865)


Net (loss) year ended
December 31, 1999                                                     $(585)


Balance December
     31, 1999               2,500,000      $2,500    $0$(9,450)
See accompanying notes to financial statements & audit report

</TABLE>
<TABLE>
                                 ASTIR, INC.
                        (A Development Stage Company)
                          STATEMENT OF CASH FLOWS
<CAPTION>

                                                Jan. 1,          Sept. 21, 1993
                                                1999 to          (inception)
                                                Dec. 31          to December
                                                 1999             31, 1999
                                                 <C>              <C>
<S>
CASH FLOWS FROM OPERATING ACTIVITIES

Net Loss                                          $(585)            $(9,450)
Adjustment to reconcile net
(loss) to net cash provided
by operating activities:

Increase in officers advances                       $ 0              $7,265

Net cash provided by operations                   $(585)             $(2,185)

CASH FLOWS FROM INVESTING ACTIVITIES                $ 0                  $ 0
CASH FLOWS FROM FINANCING ACTIVITIES
Issue common stock                                  $ 0               $2,500

Net increase in cash                              $(585)                $315

Cash, Beginning of Period                           $900                 $ 0

Cash, Ending of Period                              $315                 $315
</TABLE>
See accompanying notes to financial statements & audit report

                                  ASTIR, INC.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                               December 31, 1999

NOTE 1 - HISTORY AND ORGANIZATION OF THE COMPANY
The Company was organized in September 21, 1993 under the laws of the State
of Nevada.  The Company currently has no operations and, in accordance with
SFAS #7, is considered a development stage company.
On October 20, 1993 the Company issued 2,500,000 shares of $0.001 par value
common stock for $2,500 in cash.
On July 22, 1998 the State of Nevada approved the Company's restated Articles
of Incorporation, which increased its capitalization from 3,000,000 common
shares to 50,000,000 common shares.  The par value of the common stock was
unchanged at $0.001 per share.

NOTE 2 - ACCOUNTING POLICIES AND PROCEEDURES

The company has not determined its accounting policies and procedures, except
as follows:

A.) The Company uses the accrual method of accounting.

B.) Earnings or loss per share is calculated using the number of shares of
common stock outstanding as of the balance sheet date.

C.) The Company has not yet adopted any policy regarding payment of
dividends.  No dividends have been paid since inception.

NOTE 3 - GOING CONCERN

The Company's financial statements are prepared using the generally accepted
accounting principles applicable to a going concern.  However, the Company
has no current source of revenue.  Without realization of additional capital,
it would be unlikely for the Company to continue as a going concern.  It is
management's plan to seek additional capital to keep the Company operating.

NOTE 4 - WARRANTS AND OPTIONS

There are no warrants or options outstanding to acquire any additional shares
of common stock.

NOTE 5 - RELATED PARTY TRANSACTIONS

The Company neither owns or leases any real or personal property.  Office
services are provided without charge by a director.  Such costs are
immaterial to the financial statements and are not reflected.  The officers
and directors of the Company are involved in other business opportunities
and may, in the future, become involved in another business opportunity.
If a specific business opportunity becomes availabe, such persons may face a
conflict in selecting between the Company and their other business interests.
The Company has not formulated a policy for the resolution of such conflicts.

NOTE 6 - OFFICERS ADVANCES

While the Company is seeking additional capital through a merger with an
existing operating company, an officer of the Company has advanced funds on
behalf of the Company to pay for costs incurred by it.  These funds are
interest free.