---

**UNITED STATESSECURITIES AND EXCHANGE COMMISSION** Washington, D.C. 20549

FORM 10-KSB/A

(Mark One) x  Annual Report Pursuant To
  Section 13 Or 15(d) Of The Securities Exchange Act Of 1934

For the fiscal year ended December 31, 2003

 ̈  Transition
  Report Under Section 13 Or 15(d) Of The Securities Exchange Act Of 1934

For the transition period from _____ to _____

COMMISSION FILE NUMBER: 000-29803

EYI INDUSTRIES, INC.
  (Name of small business issuer in its charter)

NEVADA
      88-0407078(State or other jurisdiction of incorporation or organization)
      (I.R.S. Employer Identification No.)3960 Howard Hughes Parkway, Suite 500Las Vegas, Nevada
      89109(Address of principal executive offices)
      (Zip Code)(604) 502-5131Issuer's telephone number  NONE.


Securities registered under Section 12(g) of the Exchange Act:
  COMMON STOCK, PARVALUE $0.001 PER SHARE.

Check whether the issuer (1) filed all reports required to
  be filed by 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 xNo  ̈

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

The issuer’s revenues for the short year ended December
  31, 2003 were: $4,313,579

The aggregate value of the voting stock held by non-affiliates
  of the registrant as of April 12, 2004, 
  computed by reference to the average bid and asked price of the registrant’s
  voting stock on the OTC 
  Bulletin Board on such date was approximately $1,821,261.

State the number of shares outstanding of each of the issuer's
  classes of common equity, as of 
  the latest practicable date. As of April 12, 2004 the issuer had outstanding
  149,224,447 shares of Common Stock.

Transitional Small Business Disclosure Format (check one):
  Yes  ̈  Nox

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Explanatory Note

This amended annual report on 10-QSB/A dated December 14,
  2004 is being filed to:

1. Correct a typographical error in the reporting of authorized
  shares on the Balance Sheet and related note disclosure from 537,278,000 shares
  to 300,000,000 shares.

2. To correct an understatement of 916,667 warrants from the
  reverse acquisition and share exchange with Safe ID. The effect of this understatement
  was an overstatement of additional paid in capital of $45,833 and the understatement
  of warrants of $45,833.

3. To include December 31, 2002 information as required for
  a transitional filing.

2 of 5

---

|EYI
      INDUSTRIES, INC.CONSOLIDATED BALANCE SHEETS
|-----------------------------------------------------

|                                                           |   | December 31, 2003 |   |   |               |   |   | December 31, 2002 |  
|---------------------------------------------------------- | - | ----------------- | - | - | ------------- | - | - | ----------------- | -
|                                                           |   | Restated          |   |   | June 30, 2003 |   |   | Unaudited         |  
|ASSETS                                                     |   |                   |   |   |               |   |   |                   |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|CURRENT ASSETS                                             |   |                   |   |   |               |   |   |                   |  
|Cash                                                       | $ | 52,075            |   | $ | 16,184        |   | $ | 517,487           |  
|Restricted cash                                            |   | 223,682           |   |   | 223,682       |   |   | 222,725           |  
|Accounts receivable                                        |   | 52,323            |   |   | 26,596        |   |   | 22,458            |  
|Related party receivables                                  |   | 5,465             |   |   | 6,162         |   |   | 6,470             |  
|Prepaid expenses                                           |   | 28,600            |   |   | 36,484        |   |   | 27,617            |  
|Inventory                                                  |   | 254,367           |   |   | 302,604       |   |   | 219,360           |  
|TOTAL CURRENT ASSETS                                       |   | 616,512           |   |   | 611,712       |   |   | 1,016,117         |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|PROPERTY, PLANT AND EQUIPMENT,
      NET                   |   | 143,439           |   |   | 160,611       |   |   | 591,719           |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|OTHER ASSETS                                               |   |                   |   |   |               |   |   |                   |  
|Deposit                                                    |   | -                 |   |   | 10,407        |   |   | -                 |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|INTANGIBLE ASSETS                                          |   | 19,801            |   |   | 19,801        |   |   | 1                 |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|TOTAL ASSETS                                               | $ | 779,752           |   | $ | 802,531       |   | $ | 1,607,837         |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)             |   |                   |   |   |               |   |   |                   |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|LIABILITIES                                                |   |                   |   |   |               |   |   |                   |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|CURRENT LIABILITIES                                        |   |                   |   |   |               |   |   |                   |  
|Bank indebtedness                                          | $ | 259,977           |   | $ | 274,880       |   | $ | 223,176           |  
|Accounts payable and accrued
      liabilities             |   | 836,751           |   |   | 554,830       |   |   | 427,966           |  
|Accounts payable - related
      parties                   |   | 779,367           |   |   | 545,075       |   |   | 726,670           |  
|Customer deposits                                          |   | 6,250             |   |   | 46,292        |   |   | 50,832            |  
|Note payable                                               |   | -                 |   |   | -             |   |   | 15,000            |  
|TOTAL CURRENT LIABILITIES                                  |   | 1,882,345         |   |   | 1,421,077     |   |   | 1,443,644         |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|COMMITMENTS AND CONTINGENCIES                              |   | -                 |   |   | -             |   |   | -                 |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|MINORITY INTEREST IN SUBSIDIARY                            |   | 468,877           |   |   | 485,148       |   |   | 496,090           |  
|                                                           |   |                   |   |   |               |   |   |                   |  
|STOCKHOLDERS' EQUITY (DEFICIT)                             |   |                   |   |   |               |   |   |                   |  
|Preferred stock, $0.001
      par value; 10,000,000 shares |   |                   |   |   |               |   |   |                   |  
|authorized, no shares issued and outstanding               |   | -                 |   |   | -             |   |   | -                 |  
|Common stock, $0.001
      par value; 300,000,000 shares   |   |                   |   |   |               |   |   |                   |  
|authorized,148,180,670, 118,045,603 and                    |   |                   |   |   |               |   |   |                   |  
|118,045,603 shares issued and outstanding, respectively    |   | 148,181           |   |   | 118,046       |   |   | 118,046           |  
|Discount on common stock                                   |   | (53,598           | ) |   | (53,598       | ) |   | (53,598           | )
|Additional paid-in capital                                 |   | 827,972           |   |   | 484,281       |   |   | 484,281           |  
|Stock warrants                                             |   | 128,385           |   |   | -             |   |   | -                 |  
|Accumulated deficit                                        |   | (2,622,410        | ) |   | (1,652,423    | ) |   | (880,626          | )
|TOTAL STOCKHOLDERS' EQUITY (DEFICIT)                       |   | (1,571,470        | ) |   | (1,103,694    | ) |   | (331,897          | )
|                                                           |   |                   |   |   |               |   |   |                   |  
|TOTAL LIABILITIES AND STOCKHOLDERS'
      EQUITY (DEFICIT) | $ | 779,752           |   | $ | 802,531       |   | $ | 1,607,837         |  

The accompanying notes are an integral part of these financial
  statements.
  2

---

|EYI
      INDUSTRIES, INC.CONSOLIDATED STATEMENTS OF OPERATIONS
|---------------------------------------------------------------

|                                                |   |                   |   |   |               |   |   |                   |   |   | From           |  
|----------------------------------------------- | - | ----------------- | - | - | ------------- | - | - | ----------------- | - | - | -------------- | -
|                                                |   |                   |   |   |               |   |   |                   |   |   | June 21, 2002  |  
|                                                |   | Six Months Ended  |   |   | Year Ended    |   |   | Six Months Ended  |   |   | (Inception) to |  
|                                                |   | December 31, 2003 |   |   | June 30, 2003 |   |   | December 31, 2002 |   |   | June 30, 2002  |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|REVENUE                                         | $ | 4,313,579         |   | $ | 14,390,049    |   | $ | 7,472,349         |   | $ | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|COST OF GOODS SOLD                              |   | 2,845,800         |   |   | 10,511,706    |   |   | 5,676,878         |   |   | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|GROSS PROFIT                                    |   | 1,467,779         |   |   | 3,878,343     |   |   | 1,795,471         |   |   | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|OPERATING EXPENSES                              |   |                   |   |   |               |   |   |                   |   |   |                |  
|Consulting
      fees                           |   | 394,200           |   |   | 765,580       |   |   | 385,500           |   |   | -              |  
|Legal
      and professional                    |   | 145,001           |   |   | 354,356       |   |   | -                 |   |   | -              |  
|Customer
      service                          |   | 488,944           |   |   | 1,270,297     |   |   | 663,727           |   |   | -              |  
|Finance
      and administration                |   | 324,853           |   |   | 835,008       |   |   | 769,926           |   |   | -              |  
|Sales
      and marketing                       |   | 92,834            |   |   | 506,276       |   |   | 481,167           |   |   | -              |  
|Telecommunications                              |   | 231,318           |   |   | 550,480       |   |   | -                 |   |   | -              |  
|Wages
      and benefits                        |   | 547,076           |   |   | 959,526       |   |   | -                 |   |   | -              |  
|Warehouse
      expense                         |   | 221,882           |   |   | 282,252       |   |   | 381,816           |   |   | 7,967          |  
|TOTAL
      OPERATING EXPENSES                  |   | 2,446,108         |   |   | 5,523,775     |   |   | 2,682,136         |   |   | 7,967          |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|OPERATING LOSS                                  |   | (978,329          | ) |   | (1,645,432    | ) |   | (886,665          | ) |   | (7,967         | )
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|OTHER INCOME (EXPENSES)                         |   |                   |   |   |               |   |   |                   |   |   |                |  
|Interest
      and other income                 |   | 4,746             |   |   | 1,713         |   |   | 1,610             |   |   | -              |  
|Interest
      expense                          |   | (21,879           | ) |   | (12,792       | ) |   | (1,396            | ) |   | -              |  
|Foreign
      currency gain/(discount)          |   | 9,205             |   |   | (16,697       | ) |   | (4,017            | ) |   | -              |  
|TOTAL
      OTHER INCOME (EXPENSES)             |   | (7,928            | ) |   | (27,776       | ) |   | (3,803            | ) |   | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|NET LOSS BEFORE TAXES                           |   | (986,257          | ) |   | (1,673,208    | ) |   | (890,468          | ) |   | (7,967         | )
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|PROVISION FOR TAXES                             |   | -                 |   |   | -             |   |   | -                 |   |   | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|NET LOSS BEFORE ALLOCATION TO MINORITY INTEREST |   | (986,257          | ) |   | (1,673,208    | ) |   | (890,468          | ) |   |                |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|ALLOCATION OF LOSS TO MINORITY INTEREST         |   | 16,270            |   |   | 28,752        |   |   | 17,809            |   |   | -              |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|NET LOSS                                        | $ | (969,987          | ) | $ | (1,644,456    | ) | $ | (872,659          | ) | $ | (7,967         | )
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|BASIC AND DILUTED NET LOSS PER COMMON SHARE     | $ | nil               |   | $ | nil           |   | $ | nil               |   | $ | nil            |  
|                                                |   |                   |   |   |               |   |   |                   |   |   |                |  
|WEIGHTED AVERAGE NUMBER OF                      |   |                   |   |   |               |   |   |                   |   |   |                |  
|COMMON
      STOCK SHARES OUTSTANDING           |   | 128,090,625       |   |   | 118,045,603   |   |   | 118,045,603       |   |   | 15,000,000     |  

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

---

|EYI
      INDUSTRIES, INC.CONSOLIDATED STATEMENT OF STOCKHOLDERS'
      EQUITY (DEFICIT)
|----------------------------------------------------------------------------------------

|                                                | Common Stock |  |   | Additional |  |   |         |  |   |              |   |   |          |  |   |            |  
|----------------------------------------------- | ------------ |  | - | ---------- |  | - | ------- |  | - | ------------ | - | - | -------- |  | - | ---------- | -
|                                                | Number of    |  |   |            |  |   | Paid-in |  |   | Discount on  |   |   | Option/  |  |   | Retained   |  
|                                                | Shares       |  |   | Amount     |  |   | Capital |  |   | Common Stock |   |   | Warrants |  |   | Earnings   |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Stock issued for cash on June 21, 2002          | 23,026,200   |  | $ | 23,026     |  | $ | 6,974   |  | $ | -            |   | $ | -        |  | $ | -          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Contribution of assets, liabilities and         |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|subsidiaries acquired
      at June 30, 2002    | 92,104,800   |  |   | 92,105     |  |   | -       |  |   | (53,598      | ) |   | -        |  |   | -          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Net loss for period ended June 30, 2002         | -            |  |   | -          |  |   | -       |  |   | -            |   |   | -        |  |   | (7,967     | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Balance, June 30, 2002                          | 115,131,000  |  |   | 115,131    |  |   | 6,974   |  |   | (53,598      | ) |   | -        |  |   | (7,967     | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Shares issued for cash in private               |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|placement for $1.50/share,                      |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|net of prorata share of
      private placement |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|fees of $61,206                                 | 2,914,603    |  |   | 2,915      |  |   | 477,307 |  |   | -            |   |   | -        |  |   | -          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Net loss for fiscal year ended                  |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|June 30, 2003                                   | -            |  |   | -          |  |   | -       |  |   | -            |   |   | -        |  |   | (1,644,456 | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Balance, June 30, 2003                          | 118,045,603  |  |   | 118,046    |  |   | 484,281 |  |   | (53,598      | ) |   | -        |  |   | (1,652,423 | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Recapitalization and share exchange             | 30,135,067   |  |   | 30,135     |  |   | 343,691 |  |   | -            |   |   | 128,385  |  |   | -          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Net loss for fiscal year ended                  |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|December 31, 2003                               | -            |  |   | -          |  |   | -       |  |   | -            |   |   | -        |  |   | (969,987   | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |            |  
|Balance, December 31, 2003 (Restated)           | 148,180,670  |  | $ | 148,181    |  | $ | 827,972 |  | $ | (53,598      | ) | $ | 128,385  |  | $ | (2,622,410 | )

---

|EYI
      INDUSTRIES, INC.CONSOLIDATED STATEMENT OF STOCKHOLDERS'
      EQUITY (DEFICIT)
|----------------------------------------------------------------------------------------

|                                                | Common Stock |  |   | Additional |  |   |         |  |   |              |   |   |          |  |   |          |  
|----------------------------------------------- | ------------ |  | - | ---------- |  | - | ------- |  | - | ------------ | - | - | -------- |  | - | -------- | -
|                                                | Number of    |  |   |            |  |   | Paid-in |  |   | Discount on  |   |   | Option/  |  |   | Retained |  
|                                                | Shares       |  |   | Amount     |  |   | Capital |  |   | Common Stock |   |   | Warrants |  |   | Earnings |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Stock issued for cash on June 21, 2002          | 23,026,200   |  | $ | 23,026     |  | $ | 6,974   |  | $ | -            |   | $ | -        |  | $ | -        |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Contribution of assets, liabilities and         |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|subsidiaries acquired
      at June 30, 2002    | 92,104,800   |  |   | 92,105     |  |   | -       |  |   | (53,598      | ) |   | -        |  |   | -        |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Net loss for period ended June 30, 2002         | -            |  |   | -          |  |   | -       |  |   | -            |   |   | -        |  |   | (7,967   | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Balance, June 30, 2002                          | 115,131,000  |  |   | 115,131    |  |   | 6,974   |  |   | (53,598      | ) |   | -        |  |   | (7,967   | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Shares issued for cash in private               |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|placement for $1.50/share,                      |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|net of prorata share of
      private placement |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|fees of $61,206                                 | 2,914,603    |  |   | 2,915      |  |   | 477,307 |  |   | -            |   |   | -        |  |   | -        |  
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Net loss for the period ended                   |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|December 31, 2002                               | -            |  |   | -          |  |   | -       |  |   | -            |   |   | -        |  |   | (872,659 | )
|                                                |              |  |   |            |  |   |         |  |   |              |   |   |          |  |   |          |  
|Balance, December 31, 2002                      | 118,045,603  |  | $ | 118,046    |  | $ | 484,281 |  | $ | (53,598      | ) | $ | -        |  | $ | (880,626 | )

The accompanying notes are an integral part of these financial
  statements. 
  4

---

|EYI
      INDUSTRIES, INC.CONSOLIDATED STATEMENTS OF CASH FLOWS
|---------------------------------------------------------------

|                                                                     |   |                   |   |   |               |   |   | Six Months        |   |   | From           |  
|-------------------------------------------------------------------- | - | ----------------- | - | - | ------------- | - | - | ----------------- | - | - | -------------- | -
|                                                                     |   |                   |   |   |               |   |   | Ended December31, |   |   | June 21, 2002  |  
|                                                                     |   | Six Months Ended  |   |   | Year Ended    |   |   | 2002              |   |   | (Inception) to |  
|                                                                     |   | December 31, 2003 |   |   | June 30, 2003 |   |   | (unaudited)       |   |   | June 30, 2002  |  
|CASH FLOWS PROVIDED (USED) BY OPERATING ACTIVITIES                   |   |                   |   |   |               |   |   |                   |   |   |                |  
|Net loss                                                             | $ | (969,987          | ) | $ | (1,644,456    | ) | $ | (872,659          | ) | $ | (7,967         | )
|Loss allocated to minority interest                                  |   | (16,270           | ) |   | (28,752       | ) |   | (17,809           | ) |   | -              |  
|                                                                     |   | (986,257          | ) |   | (1,673,208    | ) |   | (890,468          | ) |   | (7,967         | )
|Adjustments to reconcile net loss                                    |   |                   |   |   |               |   |   |                   |   |   |                |  
|to net cash used
      by operating activities:                      |   |                   |   |   |               |   |   |                   |   |   |                |  
|Depreciation and
      amortization                                  |   | 36,756            |   |   | 52,688        |   |   | 21,263            |   |   | -              |  
|Decrease (increase)
      in:                                        |   |                   |   |   |               |   |   |                   |   |   |                |  
|Related party receivables                                            |   | 697               |   |   | 66,565        |   |   | 66,257            |   |   | -              |  
|Accounts receivable                                                  |   | (25,727           | ) |   | (14,275       | ) |   | (10,137           | ) |   | -              |  
|Prepaid expenses                                                     |   | 7,884             |   |   | 9,480         |   |   | 18,347            |   |   | (21,500        | )
|Inventory                                                            |   | 48,237            |   |   | (302,605      | ) |   | (219,360          | ) |   | -              |  
|Increase (decrease)
      in:                                        |   |                   |   |   |               |   |   |                   |   |   |                |  
|Accounts payable                                                     |   | 273,549           |   |   | 342,864       |   |   | 216,000           |   |   | 11,467         |  
|Accounts payable - related parties                                   |   | 194,292           |   |   | 545,075       |   |   | 726,670           |   |   | -              |  
|Customer deposits                                                    |   | (40,042           | ) |   | 46,292        |   |   | 50,830            |   |   | -              |  
|Net cash used by operating activities                                |   | (490,611          | ) |   | (927,124      | ) |   | (20,598           | ) |   | (18,000        | )
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|CASH FLOWS PROVIDED (USED) BY INVESTING ACTIVITIES                   |   |                   |   |   |               |   |   |                   |   |   |                |  
|Increase in restricted cash                                          |   | -                 |   |   | (223,682      | ) |   | (222,725          | ) |   | -              |  
|Purchase of property, plant and equipment                            |   | (19,584           | ) |   | (82,440       | ) |   | (483,923          | ) |   | -              |  
|Purchase of trademarks and formulas                                  |   | -                 |   |   | (21,600       | ) |   | -                 |   |   | -              |  
|Increase in security deposit                                         |   | 10,407            |   |   | (10,406       | ) |   | -                 |   |   | -              |  
|Net cash used by investing activities                                |   | (9,177            | ) |   | (338,128      | ) |   | (706,648          | ) |   | 434            |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES                   |   |                   |   |   |               |   |   |                   |   |   |                |  
|Decrease in bank indebtedness                                        |   | (14,904           | ) |   | -             |   |   | 223,176           |   |   | -              |  
|Cash received through recapitalization                               |   | 550,583           |   |   | -             |   |   | 15,000            |   |   |                |  
|Issuance of stock, net of private placement
      costs & warrants   |   | -                 |   |   | 994,122       |   |   | 994,123           |   |   | 30,000         |  
|Net cash provided by financing activities                            |   | 535,679           |   |   | 1,269,002     |   |   | 1,232,299         |   |   | 30,000         |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|Net increase in cash and cash equivalents                            |   | 35,891            |   |   | 3,750         |   | $ | 505,053           |   |   | 12,434         |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|CASH - Beginning of Year                                             |   | 16,184            |   |   | 12,434        |   |   | 12,434            |   |   | -              |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|CASH - End of Period                                                 | $ | 52,075            |   | $ | 16,184        |   | $ | 517,487           |   | $ | 12,434         |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|SUPPLEMENTAL CASH FLOW DISCLOSURES:                                  |   |                   |   |   |               |   |   |                   |   |   |                |  
|Interest expense paid                                                | $ | -                 |   | $ | -             |   | $ | -                 |   | $ | -              |  
|Income taxes paid                                                    | $ | -                 |   | $ | -             |   | $ | -                 |   | $ | -              |  
|                                                                     |   |                   |   |   |               |   |   |                   |   |   |                |  
|NON-CASH INVESTING AND FINANCING TRANSACTIONS:                       |   |                   |   |   |               |   |   |                   |   |   |                |  
|Contribution of assets, liabilities and
      subsidiaries for stock | $ | -                 |   | $ | -             |   | $ | -                 |   | $ | 38,507         |  

The accompanying notes are an integral part of these financial
  statements.
  5

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

NOTE 1 – DESCRIPTION OF BUSINESS

Essentially Yours Industries, Inc., was incorporated on June
  21, 2002 in the State of Nevada. The main business activities of Essentially
  Yours Industries, Inc. were acquired through a merger with the former entity,
  Burrard Capital, Inc., and other entities described in Note 4 concerning the
  reorganization of Essentially Yours Industries, Inc. On December 31, 2003, Essentially
  Yours Industries, Inc. entered into a share exchange agreement of its stock
  with Safe ID Corporation (“Safe ID”). This transaction is being
  accounted for as a share exchange and recapitalization. See Note 3. As a result
  of this transaction, Safe ID has changed its name to EYI Industries, Inc. (“the
  Company”), and is acting as the parent holding company for the operating
  subsidiaries.

The principal business of the Company is the marketing of
  health and wellness care products. The Company sells its products through network
  marketing distributors, which in turn, sell the products to the end customers.
  The Company maintains its principal business office in Surrey, British Columbia.
  The Company has elected to change its year-end from June 30 to December 31.

The Company has four wholly owned subsidiaries. The first
  subsidiary is Halo Distributions LLC (hereinafter Halo), which was organized
  on January 15, 1999, in the State of Kentucky. Halo is the distribution center
  for the Company’s product in addition to other products. The second subsidiary
  is RGM International Inc., which was incorporated on July 3, 1997, in the State
  of Nevada. RGM International Inc. is a dormant investment company, which owns
  one percent of Halo. The third subsidiary is Essentially Yours Industries (Canada)
  Inc. (hereinafter “EYI Canada”), which was organized on September
  13, 2002, in the province of British Columbia, Canada. EYI Canada markets health
  and wellness care products for use in Canada. The fourth subsidiary is 642706
  B.C. Ltd., doing business as EYI Management, which was organized on February
  22, 2002, in the province of British Columbia, Canada. EYI Management provides
  accounting and marketing services to the consolidated entity.

In addition, the Company owns approximately 98% of Essentially
  Yours Industries, Inc. (“EYII”), incorporated on June 21, 2002 in
  the state of Nevada. EYII markets health and wellness care products for use
  in USA.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES

This summary of significant accounting policies of EYI Industries,
  Inc., is presented to assist in understanding the Company’s financial
  statements. The financial statements and notes are representations of the Company’s
  management, which is responsible for their integrity and objectivity. These
  accounting policies conform to accounting principles generally accepted

6

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

in the United States of America, and have been consistently
  applied in the preparation of the financial statements.

Accounting Method 
  The Company’s financial statements are prepared using the accrual basis
  of accounting in accordance with accounting principles generally accepted in
  the United States of America. In May 2003, the Financial Account Standards Board
  issued Statement of Financial Accounting Standards No. 150, “Accounting
  for Certain Financial Instruments with Accounting Standards no. 150, “Accounting
  for Certain Financial Instruments with Characteristics of Both Liabilities and
  Equity” (hereinafter “SFAS No. 150”). SFAS No. 150 establishes
  standards for classifying and measuring certain financial instruments with characteristics
  of both liabilities and equity and requires that those instruments be classified
  as liabilities in statements of financial position. Previously, many of those
  instruments were classified as equity. SFAS No. 150 is effective for financial
  instruments entered into or modified after May 31, 2003 and otherwise is effective
  at the beginning of the first interim period beginning after June 15, 2003.
  The Company has not yet determined the impact of the adoption of the statement.

In April 2003, the Financial Accounting Standards Board issued
  Statement of Financial Accounting Standards No. 149, “Amendment of Statement
  133 on Derivative instruments and Hedging Activities: (hereinafter “SFAS
  No. 149”). SFAS No. 149 amends and clarifies the accounting for derivative
  instruments, including certain derivative instruments embedded in other contracts,
  and for hedging activities under SFAS No. 133, “Accounting for Derivative
  Instruments and Hedging Activities”. This statement is effective for contracts
  entered into or modified after December 31, 2003 and for hedging relationships
  designated after December 31, 2003. The adoption of SFAS No. 149 is not expected
  to have an impact on the financial position or results of operations of the
  Company.

In December 2002, the Financial Accounting Standards Board
  issued Statement No. 148 (hereinafter “SFAS No. 148”) on “Accounting
  for Stock-Based Compensation—Transition and Disclosure.” This statement
  provides alternative methods of transition for companies that choose to switch
  to the fair value method of accounting for stock options. SFAS No. 148 also
  makes changes in the disclosure requirements for stock-based compensation, regardless
  of which method of accounting is chosen. Under the new standard, companies must
  report certain types of information more prominently and in a more understandable
  format in the footnotes to the financial statements, and this information must
  be included in interim as well as annual financial statements. Historically,
  the Company has not had any stock based compensation and therefore there are
  no disclosure requirements of SFAS No. 148 in these financial statements.

In October 2002, the Financial Accounting Standards Board
  issued Statement No. 147 (hereinafter “SFAS No. 147”) on “Acquisitions
  of Certain Financial Institutions.” This statement provides guidance on
  the accounting for the acquisition of a financial institution. The Company’s
  adoption of this standard does not have an effect on its financial statements.

7

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

In June 2002, the Financial Accounting Standards Board issued
  Statement of Financial Accounting Standards No. 146,” Accounting for Costs
  Associated with Exit or Disposal Activities (“SFAS No. 146”). SFAS
  No. 146 addresses significant issues regarding the recognition, measurement,
  and reporting of costs associated with exit and disposal activities, including
  restructuring activities. SFAS No. 146 also addresses recognition of certain
  costs related to terminating a contract that is not a capital lease, costs to
  consolidate facilities or relocate employees, and termination benefits provided
  to employees that are involuntarily terminated under the terms of a one-time
  benefit arrangement that is not an ongoing benefit arrangement or an individual
  deferred-compensation contract. There is no impact on the Company’s financial
  position or results of operations from adopting SFAS No. 146.

Accounts Receivable and Bad Debts 
  The Company estimates bad debts utilizing the allowance method, based upon past
  experience and current market conditions. At December 31, 2003, June 30, 2003,
  and December 31, 2002, the Company determined that no allowance was required,
  as most sales are transacted via credit card or electronic transfer and therefore
  are considered immediately collectible.

Cash and Cash Equivalents 
  For purposes of the statement of cash flows, the Company considers all highly
  liquid investments and short-term debt instruments with original maturities
  of three months or less to be cash equivalents.

Restricted Cash 
  Restricted cash includes deposits held in a reserve account in the amount of
  $223,682, $223,682 and $222,725 at December 31, 2003, June 30, 2003,
  and December 31, 2002, respectively. Such deposits are required by the bank
  as protection against unfunded charge backs and returns of credit card transactions.

Compensated Absences 
  Employees of the Company are entitled to paid vacation, and sick days, depending
  on job classification, length of service, and other factors. The Company accrued
  vacation pay in the amounts of $38,000, $39,000 and $0 at December
  31, 2003, June 30, 2003, and December 31, 2002 respectively.

Cost of Sales 
  Cost of sales consist of the purchase price of products sold, commissions, inbound
  shipping charges, net of freight recovered from customers, and packaging supplies.

Derivative Instruments 
  The Financial Accounting Standards Board issued Statement of Financial Accounting
  Standards No. 133, “Accounting for Derivative Instruments and Hedging
  Activities” (hereinafter “SFAS No. 133”), as amended by SFAS
  No. 137, “Accounting for Derivative

8

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

Instruments and Hedging Activities – Deferral of the
  Effective Date of FASB No. 133”, and SFAS No. 138, “Accounting for
  Certain Derivative Instruments and Certain Hedging Activities”, and SFAS
  No. 149, “Amendment of Statement 133 on Derivative Instruments and Hedging
  Activities”. These statements establish accounting and reporting standards
  for derivative instruments, including certain derivative instruments embedded
  in other contracts, and for hedging activities. They require that an entity
  recognize all derivatives as either assets or liabilities in the balance sheet
  and measure those instruments at fair value.

If certain conditions are met, a derivative may be specifically
  designated as a hedge, the objective of which is to match the timing of gain
  or loss recognition on the hedging derivative with the recognition of (i) the
  changes in the fair value of the hedged asset or liability that are attributable
  to the hedged risk or (ii) the earnings effect of the hedged forecasted transaction.
  For a derivative not designated as a hedging instrument, the gain or loss is
  recognized in income in the period of change.

At December 31, 2003, June 30, 2003 and December 31, 2002,
  the Company has not engaged in any transactions that would be considered derivative
  instruments or hedging activities.

Earnings Per Share 
  The Company has adopted Statement of Financial Accounting Standards No. 128,
  which provides for calculation of "basic" and "diluted" earnings per share.
  Basic earnings per share includes no dilution and is computed by dividing net
  income (loss) available to common shareholders by the weighted average common
  shares outstanding for the period. Diluted earnings per share reflect the potential
  dilution of securities that could share in the earnings of an entity similar
  to fully diluted earnings per share. Basic and diluted loss per share were the
  same, at the reporting dates, as there were no common stock equivalents outstanding.

Fair Value of Financial Instruments 
  The Company's financial instruments as defined by Statement of Financial Accounting
  Standards No. 107, "Disclosures about Fair Value of Financial Instruments,"
  include cash, trade accounts receivable, and accounts payable and accrued expenses.
  All instruments are accounted for on a historical cost basis, which, due to
  the short maturity of these financial instruments, approximates fair value at
  December 31, 2003, June 30, 2003, and December 31, 2002.

Foreign Currency Translation and Other Comprehensive Income
  
  The Company has adopted Financial Accounting Standard No. 52. Monetary assets
  and liabilities denominated in foreign currencies are translated into United
  States dollars at rates of exchange in effect at the balance sheet date. Gains
  or losses are included in income for the year. Non-monetary assets, liabilities
  and items recorded in income arising from transactions denominated in foreign
  currencies are translated at rates of exchange in effect at the date of the
  transaction.

9

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

As the Company’s functional currency is the U.S. dollar,
  and all translation gains and losses are transactional, the Company has no assets
  with value recorded in Canadian dollar and there is no recognition of other
  comprehensive income in the financial statements.

Foreign Currency Valuation and Risk Exposure 
  While the Company’s functional currency is the U.S. dollar and the majority
  of its operations are in the United States, the Company maintains its main office
  in Surrey, British Columbia. The assets and liabilities relating to the Canadian
  operations are exposed to exchange rate fluctuations. Assets and liabilities
  of the Company’s foreign operations are translated into U.S. dollars at
  the year-end exchange rates, and revenue and expenses are translated at the
  average exchange rate during the period. The net effect of exchange difference
  arising from currency translation is disclosed as a separate component of stockholders’
  equity. Realized gains and losses from foreign currency transactions are reflected
  in the results of operations.

Income Taxes 
  The Company accounts for income taxes under the provisions of Statement of Financial
  Accounting Standards No. 109, “Accounting for Income Taxes”. This
  statement requires the recognition of deferred tax liabilities and assets for
  the future consequences of events that have been recognized in the Company’s
  consolidated financial statement or tax returns. Measurement of the deferred
  items is based on enacted tax laws. In the event the future consequences of
  differences between financial reporting bases and tax bases of the Company’s
  assets and liabilities results in a deferred tax asset, SFAS No. 109 requires
  an evaluation of the probability of being able to realize the future benefits
  indicated by such an asset. A valuation allowance related to a deferred tax
  asset is recorded when it is more likely than not that some portion or all of
  the deferred tax asset will not be realized. See Note 12.

Inventories 
  The Company records inventories at the lower of cost or market on a first-in,
  first-out basis.

Long-lived Assets 
  In accordance with Statement of Financial Accounting Standards No. 144, “Accounting
  for the Impairment or Disposal of Long-Lived Assets”. This standard establishes
  a single accounting model for long-lived assets to be disposed of by sale, including
  discontinued operations, and requires that these long-lived assets be measured
  at the lower of carrying amount or fair value less cost to sell, whether reported
  in continuing operations or discontinued operations. Accordingly, the Company
  reviews the carrying amount of long-lived assets for impairment where events
  or changes in circumstances indicate that the carrying amount may not be recoverable.
  The determination of any impairment would include a comparison of estimated
  future cash flows anticipated to be generated during the remaining life of the
  assets to the net carrying value of the assets. For the years ended December
  31, 2003, June 30, 2003, and December 31, 2002 no impairments have been identified.

10

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

Property and Equipment
  Property and equipment are stated at cost. Depreciation of property and equipment
  is calculated using the straight-line method over the estimated useful lives
  of the assets, which range from three to seven years. See Note 6.

Principles of Consolidation 
  The consolidated financial statements include the accounts of the Company and
  its wholly owned subsidiaries. All significant transactions and balances among
  the companies included in the consolidated financial statements have been eliminated.

Revenue Recognition
  The Company recognizes revenue from product sales upon shipment to independent
  distributors, the Company’s customers. Revenue from administration fees
  is recognized upon collection from independent distributors.

Advertising Expenses 
  Advertising expenses consist primarily of costs incurred in the design, development,
  and printing of Company literature and marketing materials. The Company expenses
  all advertising expenditures as incurred. The Company's advertising expenses
  were $29,073, $75,135 and $11,662 for the periods ended December
  31, 2003, June 30, 2003, and December 31, 2002, respectively.

Use of Estimates 
  The process of preparing financial statements in conformity with accounting
  principles generally accepted in the United States of America requires the use
  of estimates and assumptions regarding certain types of assets, liabilities,
  revenues, and expenses. Such estimates primarily relate to unsettled transactions
  and events as of the date of the financial statements. Accordingly, upon settlement,
  actual results may differ from estimated amounts.

Segment Information 
  The Company adopted Statement of Financial Accounting Standards No. 131, "Disclosures
  about Segments of an Enterprise and Related Information,” (hereafter “SFAS
  No. 131”) which supersedes SFAS No. 14, "Financial Reporting for Segments
  of a Business Enterprise," replacing the "industry segment" approach with the
  "management" approach. The management approach designates the internal organization
  that is used by management for making operating decisions and assessing performance
  as the source of the Company's reportable segments. SFAS No. 131 also requires
  disclosures about products and services, geographic areas and major customers.
  The adoption of SFAS No. 131 did not affect the Company's results of operations
  or financial position. See Note 17.

Going Concern
  As shown in the accompanying financial statements, the Company had negative
  working capital of approximately $1,266,000 and an accumulated deficit incurred
  through December 31, 2003. The Company is currently putting technology in place
  which will, if successful, mitigate these factors which raise substantial doubt
  about the Company’s ability to continue

11

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

as a going concern. The financial statements do not include
  any adjustments relating to the recoverability and classification of recorded
  assets, or the amounts and classification of liabilities that might be necessary
  in the event the Company cannot continue in existence.

Management has established plans designed to increase the
  sales of the Company’s products, and decrease debt. The Company plans
  on continuing to reduce expenses,and with small gains in any combination of
  network sales, direct sales, international sales, and warehouse sales, believe
  that they will eventually be able to reverse the present deficit. Management
  intends to seek additional capital from new equity securities offerings that
  will provide funds needed to increase liquidity, fund internal growth and fully
  implement its business plan. Management plans include negotiations to convert
  significant portions of existing debt into equity.

The timing and amount of capital requirements will depend
  on a number of factors, including demand for products and services and the availability
  of opportunities for international expansion through affiliations and other
  business relationships.

NOTE 3 – SHARE EXCHANGE AGREEMENT

On December 31, 2003, Essentially Yours Industries, Inc. completed
  a share exchange agreement with Safe ID Corporation (“Safe ID”)
  and changed its name to EYI Industries, Inc. Under the terms of the agreement,
  the Company issued 30,153,067 shares of its common stock to the shareholders
  of Safe ID. In relation to this agreement and plan of recapitalization, the
  Company authorized a 1 for 7.6754 exchange rate of the originally issued and
  outstanding Essentially Yours Industries, Inc. shares. All references in the
  accompanying financial statements and notes to the common shares and per share
  amounts have been restated to reflect the reverse stock split. The Company also
  approved an increase in the number of its authorized common stock shares to
  300,00,000 when in the months prior to the finalization of this agreement, the
  registrant prior to the recapitalization sold approximately $550,000 of
  common stock and warrants as part of private placement. These stock sales were
  in anticipation of this agreement and recapitalization, and as such, are reflected
  as financing cash flows.

As Safe ID was a non-operating public company with limited
  assets, the substance of the transaction with Safe ID is a capital transaction,
  rather than a business combination. The transaction is equivalent to the issuance
  of stock by the Company for the net assets of Safe ID, accompanied by a recapitalization.
  The accounting is identical to that resulting from a reverse acquisition, except
  that no goodwill or other intangibles are recorded. The substantial asset of
  Safe ID that was acquired was approximately $32,500 in cash. The liabilities
  acquired by the Company under this agreement totaled approximately $11,800.

12

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

NOTE 4 – REORGANIZATION

On May 27, 2002, Mr. Jay Sargeant, a shareholder of Essentially
  Yours Industries, Corp. (“EYI Corp.”) agreed to acquire all of the
  shares of the Essentially Yours Industries, Inc. (“EYII”), along
  with the transfer agreement, license agreement, and agency appointment agreement
  as described below, in settlement of amounts owed to him. As part of this transaction,
  EYI Corp. agreed to provide to EYII the services outlined in a management agreement.
  These agreements became effective on June 30, 2002. EYII owns ninety-nine percent
  of Halo Distributions LLC (“HALO”). The other one percent of HALO
  is owned by RGM International, Inc. (“RGM”), another subsidiary
  of EYI Corp., which was transferred to Mr. Sargeant as additional consideration.

On June 30, 2002, the shareholder of EYII exchanged all of
  the outstanding shares of EYII for 12,000,000 common shares of Burrard Capital
  Inc (“Burrard”). Concurrent with this transaction, EYII was merged
  into Burrard with Burrard emerging as the surviving entity. The combined entity
  was renamed Essentially Yours Industries, Inc. For accounting purposes, the
  acquisition has been treated as a recapitalization of EYII with EYII as the
  acquirer. Prior to this merger, EYII and RGM were considered to be dormant companies,
  with the activities of HALO being consolidated directly with EYII Corp. although
  the legal ownership was vested in EYII and RGM. Therefore, the losses from HALO
  operations and the other economic impacts prior to June 30, 2002 are considered
  to be the separate activity of EYI Corp.

On June 30, 2002, EYII took over the sales and marketing activities
  of its former holding company and entered into various agreements with that
  Company as follows:

Transfer Agreement 
  As part of the aforementioned transaction and for consideration of $1, EYI
  Corp. transferred and assigned to EYII all of its rights, title and interest
  in and to the contracts with its independent business associates and any other
  contracts that may be identified by the parties as being inherent or necessary
  to the sales and marketing activities to EYII.

License Agreement 
  EYI Corp. licensed to EYII all of the rights, title, and interest that it may
  have in various intellectual properties for $1 per year for a term of 50
  years. The Company has the option at any time to require EYI Corp. to transfer
  all of its rights, title, interest in and to the intellectual properties to
  the Company at the sum of $1 or such greater sum as may be determined to
  be the fair market value of such intellectual property as determined by agreement
  between the parties, by arbitration or by the appropriate taxation authorities
  after all assessments and appeals have been concluded.

Agency Appointment Agreement 
  EYI Corp. appointed EYII as the sole and exclusive agent to sell its remaining
  inventory on hand as of June 30, 2002 at the prices previously established,
  and to continue to sell at such price unless and until any change is agreed
  upon with EYI Corp. In consideration for its

13

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

efforts, the Company is entitled to a sales commission of
  fifteen percent on all sales of such inventory.

Management Agreement 
  EYI Corp. agreed to perform various services such as administration, computer
  support, and sales and customer support, on behalf of EYII for a term of one
  year commencing June 30, 2002. The services and duties to be provided and performed
  by EYI Corp. for EYII shall be determined and agreed upon by the parties, from
  time to time, as required, provided however, it is understood and agreed that
  such services will primarily consist of assisting EYII in the sales and marketing
  business. At the date of these financial statements, the agreement had expired,
  and EYII was operating on a month-to-month basis for management services with
  EYI Corp.

The remuneration to be paid by EYII to EYI Corp. for the aforementioned
  services is to be negotiated by the parties from time to time, provided however,
  the parties agree that the remuneration to be paid shall be consistent with
  industry standards for the type and nature of the services or duties being provided.
  At the present time, EYII has agreed to pay EYI Corp. actual expenses plus a
  fee of 5% on these expenses.

NOTE 5 – ACCOUNTS RECEIVABLE AND CREDIT RISK

Accounts receivable at December 31, 2003, June 30, 2003 and
  December 31, 2002 consist primarily of amounts due from third parties for distribution
  services provided by Halo.

NOTE 6 – PROPERTY AND EQUIPMENT

Capital assets are recorded at cost. Depreciation is calculated
  using the straight-line method over three to seven years. The following is a
  summary of property, equipment and accumulated depreciation at December 31,
  2003, June 30, 2003, and December 31, 2002:

|                                         |   | December 31, 2003 |  |   | June 30, 2003 |  |   | December 31, 2002 | 
|---------------------------------------- | - | ----------------- |  | - | ------------- |  | - | ----------------- | 
|                                         |   |                   |  |   | Accumulated   |  |   |                   | 
|                                         |   | Cost              |  |   | Depreciation  |  |   | Cost              | 
|Warehouse equipment                      | $ | 223,927           |  | $ | 175,353       |  | $ | 223,927           | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Furniture and fixtures                   |   | 18,698            |  |   | 15,453        |  |   | 18,527            | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Computer Equipment & Software            |   | 115,392           |  |   | 40,265        |  |   | 95,527            | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Office equipment                         |   | 3,510             |  |   | 2,909         |  |   | 3,510             | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Leasehold improvements                   |   | 32,523            |  |   | 16,631        |  |   | 32,523            | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Total                                    |   | 394,050           |  | $ | 250,611       |  |   | 374,014           | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Less:  accumulated depreciation          |   | 250,611           |  |   |               |  |   | 213,403           | 
|                                         |   |                   |  |   |               |  |   |                   | 
|Total property, plant and equipment, net | $ | 143,439           |  |   |               |  | $ | 160,611           | 

14

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

Depreciation expense for the periods ended December 31, 2003,
  June 30, 2003 and December 31, 2002 was $36,756 and $50,888, and $21,263,
  respectively.

NOTE 7 – INTANGIBLE ASSETS

Intangible assets consist of rights, title, and interest in
  and to the contracts with the Company’s independent business associates
  as well as the rights and licenses to trademarks and formula for the Company’s
  primary products. These rights and licenses were obtained from its former holding
  Company pursuant to a transfer agreement, as well as from the Company’s
  primary shareholder. See Notes 4 and 9.

Trademarks and Formulas
  Costs relating to the purchase of trademarks and formulas were capitalized and
  amortized using the straight-line method over ten years, representing the estimated
  life of the assets.

The following is a summary of the intangible assets at December
  31, 2003, June 30, 2003 and December 31, 2002:

| |                             |   |        |  |   | Accumulated  |   |   |        | 
| | --------------------------- | - | ------ |  | - | ------------ | - | - | ------ | 
| |                             |   | Cost   |  |   | Depreciation |   |   | Net    | 
| | Balance, December 31, 2002  | $ | 1      |  | $ | -            |   | $ | 1      | 
| | Activity in next six months |   | 21,600 |  |   | (1,800       | ) |   | 19,800 | 
| | Balance, June 30, 2003      | $ | 21,601 |  | $ | (1,800       | ) | $ | 19,801 | 
| | Activity in next six months |   | -      |  |   | -            |   |   | -      | 
| | Balance, December 31, 2003  | $ | 21,601 |  | $ | (1,800       | ) | $ | 19,801 | 

NOTE 8 – BANK INDEBTEDNESS

Bank indebtedness consists of checks written in excess of
  funds on deposit. The underlying bank is used as an imprest account with automatic
  transfers fom the Company’s general account as checks are presented.

NOTE 9 – CAPITAL STOCK

Preferred Stock 
  The Company is authorized to issue 10,000,000 shares of preferred stock with
  a par value of $0.001. As of December 31, 2003, June 30, 2003, and December
  31, 2002, the Company has not issued any preferred stock.

Common Stock
  The Company is authorized to issue 300,000,000 shares of common stock. All shares
  have equal voting rights, are non-assessable and have one vote per share. Voting
  rights are not

15

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

cumulative and, therefore, the holders of more than 50% of
  the common stock could, if they choose to do so, elect all of the directors
  of the Company.

In its initial capitalization in June 2002, the Company issued
  23,026,200 shares of common stock for a total of $30,000 cash.

Pursuant to the merger agreement as discussed in Note 4, an
  additional 92,104,800 shares of common stock were issued to the shareholder
  of Essentially Yours Industries, Inc. The transaction was valued at $38,507,
  representing the basis of Essentially Yours Industries, Inc. in the assets,
  liabilities and subsidiaries that it contributed to Burrard Capital, Inc. At
  the completion of the merger, the Company changed its name from Burrard Capital,
  Inc. to Essentially Yours Industries, Inc.

In August, 2002, the Company sold, under a private placement
  offering, 5,400,043 shares of common stock at approximately $0.18 per share
  for a total of $994,122 in cash, net of private placement costs of $61,206.
  Of these 5,400,043 shares, 2,485,440 were purchased for $513,900, and were
  determined to be shares related to a minority interest, and were subsequently
  reclassified on the balance sheet as minority interest in subsidiary. Minority
  shareholders hold approximately a 1.64% interest in the Company at December
  31, 2003.

On December 31, 2003, the Company completed an acquisition
  agreement with Safe ID, and at the completion of the merger, the Company changed
  its name from Essentially Yours Industries, Inc. to EYI Industries, Inc. In
  connection with this reverse merger, the Company issued 30,153,067 shares of
  its common stock and warrants to the shareholders of Safe ID. This acquisition
  was valued at $502,211. See Note 3 and 11. This transaction resulted in
  a discount on common stock of $53,398. See Note 10.

NOTE 10 – DISCOUNT ON COMMON STOCK

On December 31, 2003, as a result of the share exchange agreement
  between Safe ID and Essentially Yours Industries, Inc., a discount on common
  stock was recorded in the amount of $53,598 to reflect the partial deficit
  in the par value of the stock received in the share exchange. This is the result
  of the recorded par value of the stock exceeding the original value of the assets
  exchanged. At the point in time when the Company’s board of directors
  authorizes a resolution to do so, the Company will close the discount on common
  stock account to the additional paid-in capital account.

NOTE 11 – COMMON STOCK WARRANTS

Warrant Adjustment 
  During the year ended December 31, 2003, the Company determined that an additional
  916,667 warrants from the reverse acquisition and share exchange with Safe Id
  Corporation had not been properly determined and valued at the date of the change
  of control nor at

16

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

December 31, 2003. A correction of an error was made and is
  reflected in the financial statements. The warrants were valued at $45,833.
  The additional paid-in-capital was reduced by $45,833 and warrants accounted
  for in the equity section was increased by the same. There was no effect on
  total stockholders equity or upon net income and accumulated deficits. (See
  Note 20)

During the period ended December 31, 2003, in connection with
  the recapitalization and reverse merger acquisition, the Company issued warrants
  to purchase 2,751,746 shares of common stock with an exercise price of $0.20
  and term of two years. In accordance with Statement of Financial Accounting
  Standard No. 123, the fair value of the warrants was estimated using the Black
  Scholes Option Price Calculation. The following assumptions were made to value
  the warrants: share price at $0.11, risk free interest rate of 4%, expected
  life of 2 years, and expected volatility of 110% with no dividends expected
  to be paid. The Company recorded an expense for the value of the warrants based
  upon these Black Scholes assumptions of $0.03 per warrant, or $82,552.

| |                 | Number of | Weighted Average | Average Exercise
| | --------------- | --------- | ---------------- | ----------------
| |                 | Warrants  | Remaining Life   | Price           
| | Outstanding and |           |                  |                 
| | exercisable     | 2,751,746 | 2                | $0.11           

NOTE 12 – INCOME TAXES

The significant components of the deferred tax asset at December
  31, 2003, June 30, 2003 and December 31, 2002 were as follows:

|                                 |   | December31, |   |   | June 30, |   |   | December 31, |  
|-------------------------------- | - | ----------- | - | - | -------- | - | - | ------------ | -
|                                 |   | 2003        |   |   | 2003     |   |   | 2002         |  
|Deferred tax asset:              |   |             |   |   |          |   |   |              |  
|Net operating loss carryforward  | $ | 871,590     |   | $ | 531,855  |   | $ | 302,940      |  
|Less valuation allowance for tax |   |             |   |   |          |   |   |              |  
|asset                            |   | (871,590    | ) |   | (531,855 | ) |   | (302,940     | )
|Net deferred tax asset           | $ | -           |   | $ | -        |   | $ | -            |  

At December 31, 2003, June 30, 2003, and December 31, 2002,
  the Company has net operating loss carryforwards of approximately $2,563,000,
  $1,564,000, and $891,000 respectively, which expire in the years 2022
  through 2023. The change in the allowance account from December 31, 2002 to
  December 31, 2003 was $568,650.

The Company’s subsidiaries in Canada are required to
  file income tax returns in British Columbia, Canada. The losses from operations
  are allocated to both United States and Canadian operations.

17

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

NOTE 13 – COMMITMENTS

Purchase Agreement 
  On June 30, 2002, the Company entered into a distribution and license agreement
  with a company in which one of the Company’s directors has an ownership
  interest. The agreement gives the Company the exclusive right to market, sell
  and distribute certain products for a five-year renewable term. Management estimates
  that 90% of the Company’s sale volume results from products supplied under
  this licensing agreement.

Pursuant to the agreement, the Company is required to purchase
  the following amounts of product during the term of the agreement:

| | June 1, 2003 | – | May 31, 2004 | $ | 5,399,152  | 
| | ------------ | - | ------------ | - | ---------- | 
| | June 1, 2004 | – | May 31, 2005 | $ | 15,426,147 | 
| | June 1, 2005 | – | May 31, 2006 | $ | 38,565,368 | 
| | June 1, 2006 | – | May 31, 2007 | $ | 38,565,368 | 

In the event that the Company is unavailable to meet the minimum
  purchase requirements of the licensing agreement or the terms requiring it to
  pay 15% of the difference between the minimum purchase amount referred to above
  and actual purchases for that year in which there is a shortfall, then the licensor
  has various remedies available to it including, renegotiating the agreement,
  removing exclusivity rights, or terminating the agreement.

As of the date of these financial statements, the licensor
  has not made any additional demands of the Company.

Lease Payments 
  The Company has operating lease commitments for its premises, office equipment
  and an automobile. The minimum annual lease commitments are as follows:

|Year ended December 31, |   | Minimum
|----------------------- | - | -------
|2004                    | $ | 264,634
|2005                    |   | 177,356
|2006                    |   | 151,739
|2007                    |   | 52,432 

NOTE 14 – CONTINGENCIES

Agency Appointment Agreement 
  As described in Note 4, the Company effectively acquired from EYI Corp. the
  various rights needed to continue the sales and marketing activity of EYI Corp.
  Both the transfer agreement and intellectual property license agreement were
  not negotiated between parties on an arms length basis. The agreements contain
  clauses that call for fair market value price

18

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

adjustments payable to EYI Corp. should either of the parties
  by agreement, arbitration, tax assessment or through a third party action determine
  the consideration be less than fair market value. The value of the property
  transferred was based upon an outside professional valuation report and resulted
  in a reduction of accumulated dividends owed to Mr. Sargeant by EYI Corp. of
  $360,000, which became his basis in his stock in Essentially Yours Industries,
  Inc.. The assets transferred by EYI Corp. to Essentially Yours Industries, Inc..
  were transferred based upon their original cost less accumulated depreciation
  and amortization in accordance with generally accepted accounting principles.

Other Matters 
  The Company’s predecessor organization, Essentially Yours Industries Corp.
  (“EYIC”), a British Columbia corporation, has outstanding claims
  from the Internal Revenue Service for penalties and interest of approximately
  $2,000,000. Furthermore, one or more states may have claims against EYIC
  for unpaid state income taxes. Management believes that these claims are limited
  solely to EYIC and that any prospective unpaid tax claims against the Company
  are remote and unable to be estimated.

NOTE 15 - LOAN PAYABLE

The Company issued a promissory note, related to consulting
  fees, for a total of $27,500 on December 15, 2003. The note bears interest
  at the rate of 10% per annum, calculated daily from January 30, 2004 should
  the note not be repaid by that date. The note is currently in default and interest
  continues to accrue.

NOTE 16 – CONCENTRATIONS

Bank Accounts 
  The Company maintains its cash accounts in a single commercial bank. During
  the year, the Company may maintain balances in excess of the federally insured
  amounts in the accounts that are maintained in the United States. The Company
  also maintains funds in commercial banks in Vancouver, British Columbia, in
  which funds in U.S. dollars are not insured. At December 31, 2003, June 30,
  2003, and December 31, 2002 a total of $1,675, $5,000, and $9,238,
  respectively, was not insured.

Foreign Operations 
  The accompanying balance sheet includes assets of approximately $155,000,
  $629,000 and $822,000 at December 31, 2003, June 30, 2003, and December
  31, 2002, respectively, relating to the Company’s operations in Canada.
  Although the country is considered politically and economically stable, it is
  always possible that unanticipated events in foreign countries could disrupt
  the Company’s operations.

19

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

Economic Dependence 
  During the year, the Company purchased approximately 90% of its products for
  resale from one company, Nutri-Diem Inc., which is the sole supplier of the
  Company’s flagship product Calorad. Pursuant to a purchase agreement,
  the Company is subject to minimum purchases per annum. See Note 13.

NOTE 17 – SEGMENT REPORTING

The Company is organized into two reportable segments –
  EYI Industries, Inc. and Halo. The two segments have different strategic goals
  and are managed separately. EYI Industries, Inc., the first reportable segment,
  is a selling and marketing company. The second reportable segment, Halo, operating
  as a distribution center, derives approximately 90% of its activities from distributing
  products for the Company and its subsidiaries.

The following tables present information about the two segments
  for December 31, 2003 and June 30, 2003:

|                         |   | Six Months Ended December 31, 2003 |  
|------------------------ | - | ---------------------------------- | -
|                         |   | EYI Ind., Inc.                     |  
|                         |   |                                    |  
|External Revenue         | $ | 4,218,961                          |  
|                         |   |                                    |  
|Operating Loss           | $ | (855,762                           | )
|                         |   |                                    |  
|Loss Before Income Taxes | $ | (900,601                           | )
|                         |   |                                    |  
|Depreciation             | $ | 13,792                             |  
|                         |   |                                    |  
|Interest Expense         | $ | 21,879                             |  
|                         |   |                                    |  
|Identifiable Assets      | $ | 547,334                            |  
|                         |   |                                    |  
|General corporate assets |   |                                    |  
|                         |   |                                    |  
|Total assets             |   |                                    |  
|                         |   |                                    |  
|                         |   | Year Ended June 30, 2003           |  
|                         |   | EYI Ind., Inc.                     |  
|                         |   |                                    |  
|External Revenue         | $ | 14,306,684                         |  
|                         |   |                                    |  
|Operating Loss           | $ | (1,526,387                         | )
|                         |   |                                    |  
|Loss Before Income Taxes | $ | (1,554,163                         | )
|                         |   |                                    |  
|Depreciation             | $ | 9,093                              |  
|                         |   |                                    |  
|Interest Expense         | $ | 11,272                             |  
|                         |   |                                    |  
|Identifiable Assets      | $ | 584,655                            |  
|                         |   |                                    |  
|General corporate assets |   |                                    |  
|                         |   |                                    |  
|Total assets             |   |                                    |  

20

---

|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

The accounting policies for the two reportable segments are
  the same as those described in the summary of significant accounting policies.
  The Company allocates resources to and evaluates performance of its operating
  segments based on operating income.

NOTE 18 – RELATED PARTY TRANSACTIONS

Information related to related party transactions regarding
  the reorganization can be found in Note 4. Related party information on intangibles
  is located in Note 7. Related party commitments are located in Note 13.

Accounts payable to related parties represents amounts due
  to the president and chief executive officer for services preformed during the
  last year. These payables are non-interest bearing and non-collateralized.

During the year, the Company purchased approximately 90% of
  its products for resale from one company, Nutri-Diem Inc., which is owned in
  part by a director of the Company. See Note 13 and 15.

From time to time, the Company receives funds from related
  parties in the form of loans. These are recorded as unsecured, non-interest
  bearing, short-term loans, payable upon demand. At December 31, 2003, there
  was one related party loan in the amount of $50,000.

NOTE 19 - SUBSEQUENT EVENTS

On March 24, 2004, the Company entered into a promissory note
  for monies received in the amount of $10,000. The note is due on demand
  and interest accrues at the rate of 5% per annum.

NOTE 20 – CORRECTION OF AN ERROR

Subsequent to the issuance of the original financial statements
  for the year ended December 31, 2003, management discovered that certain accounting
  positions and information were not correct.

During the year ended December 31, 2003, the Company determined
  that additional 916,667 warrants from the reverse acquisition and share exchange
  with Safe Id Corporation had not been properly determined and valued at the
  date of the change of control nor at December 31, 2003. Management determined
  that this transaction had not been properly stated and had the effect of the
  overstatement of additional paid in capital of $45,833 and the understatement
  of warrants of $45,833. This restatement had no effect on the net loss for
  the year.

21

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|EYI
      INDUSTRIES, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTSDecember 31, 2003
|-------------------------------------------------------------------------------------

This correction and restatement had the no cumulative effect
  on the net loss or accumulated deficit for the year, and had no effect on the
  losses per share for the year ending December 31, 2003.

| |                            | December 31, 2003
| | -------------------------- | -----------------
| |                            | Orginally        
| | Financial Position:        | Reported         
| | Additional paid in capital | $873,805         
| | Stock
      warrants       | $82,552          
| |                            |                  
| | Net Loss per Share         | nil              

22

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

(a) Exhibits and Index of Exhibits

|Exhibit |                                                                                                                                                                                                                                                                                                 
|------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Number  | Description of Exhibit                                                                                                                                                                                                                                                                          
|        |                                                                                                                                                                                                                                                                                                 
|        |                                                                                                                                                                                                                                                                                                 
|3.1     | Articles of Incorporation.(1)                                                                                                                                                                                                                                                                   
|3.2     | Certificate of Amendment to Articles of Incorporation dated
      December 29, 2003.                                                                                                                                                                                                            
|3.3     | Certificate of Amendment to Articles of Incorporation dated
      December 31, 2003.                                                                                                                                                                                                            
|3.4     | Bylaws.(1)                                                                                                                                                                                                                                                                                      
|10.1    | Transfer/Assignment, dated as of May
        27, 2002, between Essentially Yours Industries, Inc., a Nevada corporation 
        and Essentially Yours Industries, Corp., a Canadian Federal Company.(2)                                                                                        
|10.2    | License of Intellectual Property, dated
        as of June 30, 2002, between Essentially Yours Industries, Inc., a Nevada 
        corporation and Essentially Yours Industries, Corp., a Canadian Federal
        Company.(2)                                                                  
|10.3    | Agency Appointment Agreement, dated as
        of June 30, 2002, between Essentially Yours Industries, Inc., a Nevada 
        corporation and Essentially Yours Industries, Corp., a Canadian Federal
        Company.(2)                                                                      
|10.4    | Management Agreement, dated as of June
        30, 2002, between Essentially Yours Industries, Inc., a Nevada  corporation
        and Essentially Yours Industries, Corp., a Canadian Federal Company.(2)                                                                                      
|10.5    | Distribution and License Agreement, dated
        as of June 30, 2002, between Essentially Yours Industries, Inc., a 
        Nevada corporation and Nutri-Diem, Inc., a Canadian corporation incorporated
        pursuant to the laws of the Quebec  Company Act.(2)                          
|10.6    | Declaration of Trust, dated as of May 27, 2002, between Jay
      Sargeant and twelve named trust beneficiaries.(2)                                                                                                                                                                             
|10.7    | Notice to Transfer Intellectual
        Property Rights, dated as of August 28, 2002 from Essentially Yours Industries, 
        Inc., a Nevada corporation, to Essentially Yours Industries, Corp., a
        Canadian Federal Company, and its  directors.(2)                                 
|10.8    | Assignment/Transfer of Intellectual Property
        Rights, dated as of August 28, 2002, from Essentially Yours  Industries,
        Inc., a Nevada corporation, to Essentially Yours Industries, Corp., a
        Canadian Federal Company.(2)                                                
|10.9    | Consulting Agreement, dated as of November 5, 2002, between
      Essentially Yours Industries, Inc., a Nevada  corporation, and Flaming
      Gorge, Inc.(2)                                                                                                                                   
|10.10   | Consulting Agreement, dated as of November 5,
      2002, between Essentially Yours Industries, Inc., a Nevada  corporation,
      and O’Neill Enterprises, Inc.(2)                                                                                                                             
|10.11   | Addendum to the Distribution
        and License Agreement dated as of November 7, 2002, between Essentially
        Yours  Industries, Inc., a Nevada corporation and Nutri-Diem, Inc.,
        a Canadian corporation incorporated pursuant to the  laws of the
        Quebec Company Act.(2)
|10.12   | Form of Lock-up Agreement.(2)                                                                                                                                                                                                                                                                   
|10.13   | Form of Subscription Documents.(2)                                                                                                                                                                                                                                                              
|10.14   | Form of IBA Application.(2)                                                                                                                                                                                                                                                                     
|10.15   | Transfer/Assignment, dated as of May
        27, 2002, between Essentially Yours Industries, Inc., a Nevada corporation 
        and Essentially Yours Industries, Corp., a Canadian Federal Company.(2)                                                                                        
|10.16   | Merger Agreement and Plan of Reorganization,
        dated as of June 30, 2002, between and among Burrard Capital,  Inc.,
        a Nevada corporation, Essentially Yours Industries, Inc., a Nevada corporation,
        and Jay Sargeant.(2)                                                  
|10.17   | Share Exchange Agreement,
        dated November 4, 2002, by and among Safe ID Corporation, a Nevada corporation, 
        Essentially Yours Industries, Inc., a Nevada corporation, the undersigned
        directors of Safe ID, and Jay Sargeant.(3)                                         
|10.18   | First Amendment to Trust Agreement dated
        December 23, 2003, between Jay Sargeant and twelve named trust  beneficiaries,
        revising the terms of the Declaration of Trust dated as of May 27, 2002,
        between Jay Sargeant and  twelve named trust beneficiaries.(5)         
|10.19   | Registration Rights Agreement, dated
        December 31, 2003, by and among Safe ID Corporation, and certain 
        shareholders of EYI Industries, Inc.(3)                                                                                                                                  
|10.20   | Stock Compensation Program(4)                                                                                                                                                                                                                                                                   
|10.21   | Consulting Agreement dated December 27, 2003 between Rajesh
      Raniga Inc. and Safe ID Corporation.(6)                                                                                                                                                                                       
|10.22   | Consulting Agreement dated January 1, 2004 between EYI Industries,
      Inc. and O’Neill Enterprises Inc.(6)                                                                                                                                                                                   
|10.23   | Consulting Agreement dated January 1, 2004 between EYI Industries,
      Inc. and Flaming Gorge, Inc. (6)                                                                                                                                                                                       
|14.1    | Code of Ethics(5)                                                                                                                                                                                                                                                                               
|21.1    | List of Subsidiaries(5)                                                                                                                                                                                                                                                                         
|31.1    | Certification of Chief Executive
      Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                                                                                                                                                       
|31.2    | Certification of Chief Financial
      Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                                                                                                                                                       

3 of 5

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|Exhibit |                                                                                                                                                                   
|------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Number  | Description of Exhibit                                                                                                                                            
|        |                                                                                                                                                                   
|        |                                                                                                                                                                   
|32.1    | Certification
        of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted
        pursuant to  Section 906 of the Sarbanes-Oxley Act of 2002
|32.2    | Certification
        of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted
        pursuant to  Section 906 of the Sarbanes-Oxley Act of 2002

| | (1) Filed as an exhibit to the registration
        statement on Form 10-SB/A of Safe ID Corporation, filed with the SEC on
        September 21, 2000.(2) Filed as an exhibit to the registration statement on Form
        SB-2 of Essentially Yours Industries, Inc., filed with the SEC on November
        12, 2002.(3) Filed as an exhibit to our Current Report on Form 8-K,
        filed with the SEC on January 8, 2004. (4) Filed as an exhibit to our Registration Statement on Form S-8,
        filed with the SEC on March 30, 2004. (5) Filed as an exhibit to our annual report on Form 10-KSB for
        the year ended December 31, 2003, filed with the SEC on April 14, 2004.(6) Filed as an exhibit to our quarterly report on Form 10-QSB
        for the period ended March 31, 2004, filed with the SEC on May 24, 2004.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

4 of 5

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SIGNATURES

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

EYI INDUSTRIES, INC.

|By: |                                    
|--- | -----------------------------------
|    | /s/ Jay Sargeant                   
|    | Jay Sargeant                       
|    | President, Chief Executive Officer,
|    | and Director                       
|    | (Principal Executive Officer)      
|    | Date: December 15, 2004            

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

|By: |                                    
|--- | -----------------------------------
|    | /s/ Jay Sargeant                   
|    | Jay Sargeant                       
|    | President, Chief Executive Officer,
|    | and Director                       
|    | (Principal Executive Officer)      
|    | Date: December 15, 2004            

|By: |                               
|--- | ------------------------------
|    | /s/ Rajesh Raniga             
|    | Rajesh Raniga                 
|    | Chief Financial Officer       
|    | (Principal Accounting Officer)
|    | Date: December 15, 2004       

|By: |                                    
|--- | -----------------------------------
|    | /s/ Dori O’Neill                   
|    | Dori O’Neill                       
|    | Chief Operating Officer, Treasurer,
|    | Secretary and Director             
|    | Date: December 15, 2004            

5 of 5

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