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| OMB APPROVAL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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| OMB Number: 3235-0420                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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| Expires: April 30, 2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| Estimated average burden hours per response: 1646**UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549****FORM 10-KSB**
(Mark One)

:ANNUAL REPORT UNDER SECTION 13 OR    15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal period ended December 31, 2003 

9 TRANSITION REPORT UNDER SECTION 13    OR 15(d) OF THE EXCHANGE ACT
For the transition period from________to _______

Commission File Number: **000-49768**BLACK GARDENIA CORP.**
(Name of small business issuer in its charter)
**Nevada**                                                                   43-195-4776**

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

 
**P.O. Box 741,Bellevue, Washington, 98009**       98009**
(Address of principalexecutive offices)                                                        (Zip Code) 

Issuer's telephone number **(425) 453-0355**
Securities Registered under Section 12(b) of the Exchange Act: **None**

Securities Registered pursuant to Section 12(g) of the Act:****
                   Title of each class
**Common Stock

 
****

Check whether the Registrant (1) filed all reports requiredto 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 suchreports) and (2) has been subject to such filing requirements for the past 90days.

:Yes 9 No
Check if there is no disclosure of delinquent filers pursuantto Item 405 of Regulation S-K (229.405 of this chapter) contained herein, and nodisclosure will be contained, to the best of the Registrant's knowledge, indefinitive proxy or information statements incorporated by reference in Part IIIof this Form 10-KSB or any amendment to this Form 

**10-KSB**. :
State Registrant's revenues for its most recent fiscal year:**$0**
State the aggregate market value of the voting and non-votingcommon equity held by non-affiliates computed by reference to the price at whichthe common equity was sold, or the average bid and asked prices of such commonequity, as of a specified date within the past 60 days:**N/A****(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THEPRECEDING FIVE YEARS)**
Check whether the Registrant has filed all documents andreports required to be filed by Section 12, 13 or 15(d) of the Exchange Actafter the distribution of securities under a plan confirmed by a court.**N/A**
Yes 9No 9**(APPLICABLE ONLY TO CORPORATE REGISTRANTS)**
State the number of shares outstanding of each of the Registrant's classes ofcommon stock, as of the latest practicable date.

5,000,000 common shares issued and outstanding as of    March 31, 2004
**DOCUMENTS INCORPORATED BY REFERENCE****None.**
Transitional Small Business Disclosure Format (Check one):

Yes 9No :

2

 

**TABLE OF CONTENTS**
**ITEM****PAGE**FORWARD LOOKING    INFORMATION4    PART I4 Item 1.    Description of Business4  Formation4Our    Business4  Governmental Regulation5*Investment Company Act of 1940*6*Investment Advisor Act of 1940*6Employees6Reports to Securities Holders6 Item 2.    Description of Property6 Item 3. Legal    Proceedings7 Item 4. Submissions of Matters to a Vote of Security Holders7    PART II7  Item 5. Market for Common Equity and Related Stockholder    Matters7  General7    Dividend Policy7  Recent    Sales of Unregistered Securites7 Item    6. Management Discussion and Analysis7  Plan of Operations7 Item 7. Financial    Statements9 Item 8. Changes In and Disagreements With Accountants on    Accounting and Financial Disclosure9PART III10    Item 9. Directors and Executive Officers of the Registrant10  Identification of Directors and Executive Officers10  Significant Employees10      Involvement in Certain Legal Proceedings10    Family Relationships11  Audit Committee    Financial Expert11  Compliance with Section 16(a) of the Securities Exchange Act    of 193411  Code of Ethics11 Item 10.    Executive Compensation11      Summary of Compensation of Executive Officers11  Stock Options/SAR Grants12  Long-Term Incentive    Plans12  Compensation of    Directors12  Employment Contracts and Termination of Employment or Change    of Control12 Item 11. Security Ownership of Certain Beneficial Owners and    Management12  Equity Compensation Plan12  Security Ownership of Certain Beneficial Owners and    Management12  Changes in Control13 Item 12. Certain Relationships and Related Transactions13   PART IV13    Item 13. Exhibits, Financial Statement Schedules, and Reports    on Form 8-K13  Exhibits13  Reports of Form 8-K13 Item 14.    Controls and Procedures14      Evaluation of Disclosure Controls and Procedures14  Changes in internal    controls14  FINANCIAL STATEMENTS    F-1SIGNATURES15  
3

**FORWARD LOOKINGINFORMATION**
This annual report contains forward-looking statements asthat term is defined in the Private Securities Litigation Reform Act of 1995.These statements relate to future events or our future financial performance. Insome cases, you can identify forward-looking statements by terminology such as"may", "will", "should", "expects", "plans", "anticipates", "believes","estimates", "predicts", "potential" or "continue" or the negative of theseterms or other comparable terminology. These statements are only predictions andinvolve known and unknown risks, uncertainties and other factors, including therisks in the section entitled "Risk Factors", that may cause our or ourindustry's actual results, levels of activity, performance or achievements to bematerially different from any future results, levels of activity, performance orachievements expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in theforward-looking statements are reasonable, we cannot guarantee future results,levels of activity, performance or achievements. Except as required byapplicable law, including the securities laws of the United States, we do notintend to update any of the forward-looking statements to conform thesestatements to actual results.

**PART I
Item 1.Description of Business.
***Formation.

We were incorporated on February 9, 2000 in the State ofNevada, to engage in any lawful corporate undertaking, including, but notlimited to, selected mergers and acquisitions. 
***Our Business.

Black Gardenia has been in the developmental stage sinceinception and has no operations to date. Other than issuing shares to itsshareholders, Black Gardenia never commenced any operational activities. Assuch, Black Gardenia can be defined as a "shell" or "blank check" company, whosesole purpose at this time is to locate and consummate a merger or acquisitionwith a private entity. 

We will attempt to locate and negotiate with a businessentity for the merger of that target business into the Company. In certaininstances, a target business may wish to become a subsidiary of the Company ormay wish to contribute assets to the Company rather than merge. No assurancescan be given that we will be successful in locating or negotiating with anytarget business.

Despite the recent tumultuous equity market conditions,management believes that there are numerous companies seeking the perceivedbenefits of a publicly registered corporation. Such perceived benefits mayinclude: 
Providing increased liquidity for its existing      principals and stockholders.Facilitating or improving the terms on which additional      equity financing may be sought. Creating an "alternative currency" (i.e., publicly      traded shares) that can be used for acquisitions. Providing increased liquidity for incentive stock      option plans or similar employee benefit plans in order to attract and      retain key employees. Providing an exit mechanism or retirement strategy for      its owners. Potentially, available business opportunities may occur in      many different industries and at various stages of development, all of      which will make the task of comparative investigation and analysis of such      business opportunities extremely difficult and complex. 
4

Black Gardenia has, and will continue to have, no capitalwith which to provide the owners of business opportunities with any significantcash or other assets which going public via an initial public offering wouldprovide. There is, however, significant other benefits to going public through amerger or acquisition transaction  with a blank check company such as oursas opposed to an initial public offering which management believes will makeBlack Gardenia attractive to a potential merger or acquisition candidate, suchas:
The costs are      significantly less than the costs required for an initial public offering.The time      required to complete a merger or acquisition transaction with a blank      check company is considerably less than for an initial public offering.Additional      risks are involved in an initial public offering in that the initial      public offering may be withdrawn due to an unstable market condition even      after most of the up-front costs have been expended.Initial public      offerings generally require greater attention from top management.While an      initial public offering requires a business to have a relatively long and      stable earnings history, the lack of an earnings history does not normally      keep a privately-held company from completing a merger or acquisition      transaction with a blank check company.The      privately-held company does not require an underwriter.There is less      dilution of ownership control.
The owners of the business opportunities will, however, incursignificant legal and accounting costs in connection with acquisition of abusiness opportunity, including the costs of preparing Form 8-K's, 10-K's or10-KSB's, agreements and related reports and documents. The *SecuritiesExchange Act of 1934*, specifically requires that any merger or acquisitioncandidate comply with all applicable reporting requirements, which includeproviding audited financial statements to be included within the numerousfilings relevant to complying with the *Securities Exchange Act of 1934.*Nevertheless, the officers and directors of Black Gardenia have not conductedmarket research and are not aware of statistical data which would support theperceived benefits of a merger or acquisition transaction for the owners of abusiness opportunity.

Management believes that any transaction whether a merger oracquisition that Black Gardenia is most likely to engage in with aprivately-held company will require Black Gardenia to issue a substantialmajority of its voting common stock to the owners of a privately-held company inexchange for all of their shares held in the privately-held company. Thetransaction will effectively result in the owners and management of theprivately-held business having actual or effective operating control of BlackGardenia, with the existing stockholder of Black Gardenia continuing only asminority passive investor. This type of transaction is popularly known as a"reverse merger" or "reverse acquisition." It is referred to as a reverse mergeror reverse acquisition because, although for legal purposes, Black Gardenia willacquire the privately-held company, the transaction can be viewed as if BlackGardenia has been acquired by the privately-held company due to the fact thatthe former owners of the privately-held company will own a substantial majorityof Black Gardenia's voting common stock after the transaction.
***Governmental Regulation.
**Sarbanes-Oxley Act of 2002. On July 30, 2002,President Bush signed into law the *Sarbanes-Oxley Act of 2002*, or theSOA. SOA imposes a wide variety of new requirements on both U.S. and non-U.S.companies, that file or are required to file periodic reports with the SEC (the"**SEC**") under the *Securities Exchange Act of 1934*. Many of thesenew requirements will effect us and our board of directors. For instance, underSOA we are required to:

 -  form an audit committee in        compliance with SOA; our chief executive office        and chief financial officer are required to certify our financial        statements; ensure our directors and        senior officers are required to forfeit all bonuses or other        incentive-based compensation and profits received from the sale of our        securities in the twelve month period following initial publication of        any of our financial statements that later require restatement; disclose any off-balance        sheet transactions as required by SOA; prohibit all personal loans        to directors and officers; ensure directors, officers        and 10% holders file their Forms 4's within two days of a transaction;        adopt a code of ethics and        file a Form 8-K whenever there is a change or waiver of this code; andensure our auditor is        independent as defined by SOA.
5

SOA has required us to review our current procedures andpolicies to determine whether they comply with the SOA and the new regulationspromulgated thereunder. We will continue to monitor our compliance with allfuture regulations that are adopted under the SOA and will take whatever actionsare necessary to ensure that we are in compliance. 
***Investment CompanyAct of 1940. Although we are subject to regulation under the *Securities Act of 1933*and the *Securities Exchange Act of 1934*, webelieve Black Gardenia will not be subject to regulation under the *InvestmentCompany Act of 1940*insofar as we are not engaged in the business ofinvesting or trading in securities. In the event that we engage in a businesscombination which results in us holding passive investment interests in a numberof entities, we could be subject to regulation under the *Investment CompanyAct of 1940.*In such an event, we would be required to register as aninvestment company and could be expected to incur significant registration andcompliance costs. We have obtained no formal determination from the SEC as tothe status of Black Gardenia under the *Investment Company Act of 1940*and, consequently, any violation of such Act would subject us to materialadverse consequences. Black Gardenia presently believes it is exempt from the *Investment Company Act of 1940*via Regulation 3a-2 thereto. 
***Investment AdvisorAct of 1940. Weare not an "investment adviser" under the *Federal Investment Adviser Act of1940*, which classification would involve a number of negativeconsiderations. Accordingly, we do not and will not furnish or distributeadvice, counsel, publications, writings, analysis or reports to anyone relatingto the purchase or sale of any securities within the language, meaning andintent of Section 2(a)(11) of the *Investment Adviser Act of 1940*, 15U.S.C. 
***Employees.

We have no full time or part time employees. Harry Miller,our president, has agreed to allocate a portion of his time to our activities,without compensation. We anticipate that our business plan can be implementedthrough the efforts of Mr. Miller, who devotes up to 5% of his work week to ourbusiness affairs, consequently, conflicts of interest may arise with respect tothe limited time commitment by Mr. Miller. 

Harry Miller is currently involved with one other "blankcheck" company. Mr. Miller may, in the future, become involved with othercompanies who have a business purpose similar to our business plan. As a result,additional potential conflicts of interest may arise in the future. 
***Reports toSecurities Holders.

We are required to file annual reports on Form 10-KSB andquarterly reports on Form 10-QSB with the SEC on a regular basis, and will berequired to timely disclose certain material events (e.g., changes in corporatecontrol; acquisitions or dispositions of a significant amount of assets otherthan in the ordinary course of business; and bankruptcy) in a current report onForm 8-K.

You may read and copy any materials we file with the SEC attheir Public Reference Room at 450 Fifth Street, N.W., Washington, D.C. 20549.You may obtain information on the operation of the Public Reference Room bycalling the SEC at 1-800-SEC-0330. Additionally, the SEC maintains an Internetsite (http://www.sec.gov) that contains reports, proxy and informationstatements and other information regarding issuers that file electronically withthe SEC.
**Item 2.Description of Property.**
We currently maintain a mailing address at P.O. Box 741,Bellevue, Washington 98009, which is the address of Mr. Miller. We do not payfor the use of this mailing address. Black Gardenia does not believe that itwill need to maintain an office at any time in the foreseeable future in orderto carry out its plan of operations.

6
**Item 3. LegalProceedings.**
We were not a party to any legal or regulatory proceedings inthe fiscal year ended 2003 nor are we aware of any such proceedings pending.
**Item 4.Submissions of Matters to a Vote of Security Holders.**
No matter was submitted during the fourth quarter of ourfiscal year to a vote of our security holders through the solicitation ofproxies or otherwise.
**PART II****Item5. Market for Common Equity and Related Stockholder Matters.
***General.

Our Common Stock is not listed on a public market. It isunlikely that our Common Stock will be accepted for trading on any exchange orquotation system until completion of a merger or acquisition. It is likely ifany such trading market developed it would be on one the over the countermarkets and be considered a "penny stock". There is no assurance that a tradingmarket will ever develop or if such a market does develop, that it willcontinue. 

As of March 31, 2004, we have one stockholder of recordholding 5,000,000 common shares. 
***Dividend Policy.

We have not declared or paid any cash dividends sinceinception. Although there are no restrictions that limit our ability to paydividends on our common shares, we intend to retain future earnings, if any, foruse in the operation and expansion of our business and do not intend to pay anycash dividends in the foreseeable future. 
***RecentSales of Unregistered Securities.

On March 2, 2000, we issued 5,000,000 shares of our CommonStock to Mr. Miller, for an aggregate total of $500. We relied on the exemptionprovided by Section 4(2) of the *Securities Act of 1933*, as amended, forthe issuance of these securities. All of these shares are "restricted" shares asdefined in Rule 144 under the *Securities Act of 1933*, as amended. Theseshares may not be offered for public sale except under Rule 144, or otherwise,pursuant to *Securities Act of 1933*.
**Item 6.Management Discussion and Analysis.
***2003 Business Environment. 

Interest in becoming public, either through an initial publicoffering or through a merger with a reporting company, remained low in 2003.Many in the securities market anticipate that the markets confidence will returnin 2004 depending on what happens on the global political arena. If marketsremain unstable in 2004 it may be that we will be unable to complete a merger oracquisition with a suitable business candidate this year despite ourinvestigation of interested parties.
***Plan of Operations.

Our business purpose is to seek, investigate and, if suchinvestigation warrants, merge or acquire an interest in business opportunitiespresented to us by persons or companies who or which desire to seek theperceived advantages of a *Securities Exchange Act of 1934*registeredcorporation. We have not restricted our search to any specific business,industry, or geographical location and we may participate in a business ventureof virtually any kind or nature. This discussion of the proposed business ispurposefully general and is not meant to be restrictive of our virtuallyunlimited discretion to search for and enter into potential businessopportunities. We may seek a business opportunity with entities which haverecently commenced operations, or which wish to utilize the public marketplacein order to raise additional capital in order to expand into new products ormarkets, to develop a new product or service, or for other corporate purposes.We may acquire assets and establish wholly-owned subsidiaries in variousbusinesses or acquire existing businesses as subsidiaries.

7

Mr. Miller has limited experience in managing companiessimilar to Black Gardenia and shall rely upon his own efforts in accomplishingthe business purposes of Black Gardenia. It is not anticipated that any outsideconsultants or advisors will be utilized by Black Gardenia to effectuate itsbusiness purposes described herein. However, if Black Gardenia does retain suchan outside consultant or advisor, any cash fee earned by such party will need tobe paid by the prospective merger/acquisition candidate, as Black Gardenia hasno cash assets with which to pay such obligation. There have been no contractsor agreements with any outside consultants and none are anticipated in thefuture.
**Marketing. Mr. Miller has contacted a couple ofbroker-dealer, venture capitalist and other members of the financial communitywho he had a pre-existing relationship and who were likely to have clients,associates and contacts interested in a blank check company such as BlackGardenia. To date, Mr. Miller has reviewed the business plans and met theprincipals of at least two potential reverse merger/acquisition candidates. Heis currently in continued discussions with one of these groups. Despite thesepreliminary discussions, we cannot be certain that Mr. Miller's efforts will infact result in Black Gardenia being presented with a suitable privately-heldcompany seeking to consummate a reverse merger/acquisition transaction.
**Evaluation of Acquisition Opportunities. Mr. Millerhas obtained from potential private company candidates and intends to request inthe future that we be provided with written materials regarding theseprivately-held companies, prior to considering a reverse merger/acquisitiontransaction with said companies. We request or will request such items as:
a description      of products, services and company history;management      resumes;available      projections with related assumptions upon which they are based;an explanation      of proprietary products and services;evidence of      existing patents, trademarks or service marks or rights thereto;present and      proposed forms of compensation to management;a description      of transactions between the privately-held company and its affiliates      during relevant prior periods;a description      of present and required facilities;an analysis of      risks and competitive conditions;a financial      plan of operation and estimated capital requirements;**audited**      financial statements; andother      information deemed relevant.
Mr. Miller will endeavor to personally meet with managementand key personal of companies which are a serious candidates for concluding areverse merger or acquisition. Black Gardenia will also attempt to obtainindependent analysis or verification of certain information provided, checkreferences of management and key personnel and take other reasonableinvestigative measures, to the extent of Black Gardenia's limited financialresources. Black Gardenia will not acquire or merge with any company for whichcurrent audited financial statements cannot be obtained prior to or within areasonable period of time after closing of the proposed transaction. 

Mr. Miller intends to take into consideration the followingfactors when analyzing a company for its potential as a reversemerger/acquisition candidate:
potential for      growth, indicated by new technology, anticipated market expansion or new      products;competitive      position compared to other companies of similar size and experience within      the privately-held company's industry segment as well as within the      industry as a whole;strength and      diversity of management; either in place or scheduled for recruitment;capital      requirements and anticipated availability of required funds to be provided      by us or from operations, through the sale of additional securities,      through joint ventures or similar arrangements or from other sources;the extent to      which the business of the privately-held company can be advanced; The regulatory      environment within the privately-held company's industry;the market      performance of equity securities of similarly situated companies in the      privately-held company's industry; andreputation of      owners, principals and/or managers for complying with and not violating      federal and/or state securities laws.
8

The time, effort and expense required to evaluate aprivately-held company for a reverse merger/acquisition transaction with BlackGardenia and to effectuate such a transaction cannot be predicted with anydegree of accuracy. Black Gardenia does not have any full-time employees and Mr.Miller, the sole unpaid employee of Black Gardenia, is not required to devoteany specific amount of time to the business of Black Gardenia.

Black Gardenia does not intend to merge with or acquire abusiness or company in which Mr. Miller has, directly or indirectly, anownership interest in. 
**Treatment of Reverse Merger/Acquisition Transaction.The SEC considers a reverse merger/acquisition transaction to be a capitaltransaction in substance, rather than a business combination. That is, thetransaction will be equivalent to the issuance of stock by the privately-heldcompany for the net monetary assets of Black Gardenia, accompanied by arecapitalization. As a result, the post-reverse merger/acquisition comparativehistorical financial statements for Black Gardenia will be those of theprivately-held company, with appropriate footnote disclosure concerning thechanges in the capital structure of the privately-held company, effected at thereverse merger/acquisition transaction date.
**Cost Projections. It is anticipated that BlackGardenia will incur nominal expenses in the implementation of its business plan.Our main cost is related to compliance with our ongoing reporting issuerobligations with the SEC. Because Black Gardenia has no capital with which topay these anticipated expenses, Mr. Miller has agreed to pay these charges withhis personal funds. Any monies loaned to Black Gardenia by Mr. Miller will beunsecured and non- interest bearing. We expect that any loans made to us by Mr.Miller will be repaid from cash generated from our operations after we havemerged or acquired a privately held company. Mr. Miller has agreed that therepayment of any loans made by him to Black Gardenia will not impede, or be madeconditional in any manner, to consummation of a proposed transaction. 
**Competition. We will compete with other blank checkcompanies that have a business objective similar to ours. Some of ourcompetitors are the remains of failed or discontinued businesses. As failed ordiscontinued businesses, these blank check companies have ceased theirday-to-day operations but have maintained their public corporate structure. Someof our competitors are blank check companies that publicly distributed sharesunder Rule 419 of the *Securities Exchange Act of 1934.*Some of ourcompetitors file reports with the SEC; some do not. Some of our competitors havesecurities that trade in the over-the-counter securities markets; some do not. Anumber of our competitors are managed by established venture capitalist andfinancial concerns which have significantly greater financial and personnelresources and technical expertise than Black Gardenia or Mr. Miller. We believeBlack Gardenia will remain an insignificant participant among the companieswhich engage in the acquisition of business opportunities. In view of BlackGardenia's combined extremely limited financial resources and limited managementavailability, Black Gardenia will continue to be at a significant competitivedisadvantage compared to Black Gardenia's competitors.
**Item 7. FinancialStatements.

The financial statements and schedules that constitute Item 7of Form 10-KSB are included in immediately following Item 14 below. 
**Item 8. Changes In and Disagreements with Accountants on Accounting andFinancial Disclosure.**
We have had no change in, or disagreements with, ourprincipal independent accountant during our past two fiscal years.

9
**PART III****Item 9.Directors and Executive Officers of the Registrant
*Identificationof Directors and Executive Officers.

The following table sets forth the names of all current directors andexecutive officers of Black Gardenia and any prior resignations or terminations.These persons will serve until the next annual meeting of the stockholders oruntil their successors are elected or appointed and qualified. 
**Name****Age**Position with the Company****Date Position First Held**Harry Miller
69Chief Executive      Officer, Chief Financial Officer, President, Secretary, Treasurer and      DirectorFeb. 9, 2000
The principal occupation and business experience during thelast five years for our present director and executive officer is as follows:
**Harry Miller, Chief Executive Officer, Chief Financial Officer, President,Secretary, Treasurer and Director. 

Mr. Miller brings years of experience in starting newenterprises; having spent the last thirty years in forming many companies andproviding consulting services to a variety of businesses. Many of thesecompanies were in the medical products and health care industries. Currently heis associated with Eastside Mortgage, LLC. of Bellevue, Washington where hemaintains a real estate license and analyzes funding proposals, primarilyconstruction loans for his investment portfolio and that of the principal of thefirm. In 1991, Mr. Miller established Solar Health Care of Florida, investing inthe Medicaid HMO industry. As CEO of Solar Health Care, he developed itsbusiness plan that included leasing office space, preparing and filing thecomplex application to the state, hiring staff and negotiating the purchase ofan existing HMO. During the subsequent five year period, Mr. Miller entered intoa contractual arrangement to provide medical care to over 8,000 patients. At theend of his tenure intense competitive pressures caused the company to be woundup. Mr. Miller is concurrently Mr. Miller, Chief Executive Officer, Secretaryand Treasurer of Coronation Acquisition Corp., a second blank check company;Medina Coffee, Inc., a development stage specialty coffee cart company; andDentalServ.Com, a development stage company focused on providing managementsoftware to dental offices.
***Significant Employees.

We have no employees who are not executive officers but areexpected to make a significant contribution to our business.
***Involvement in CertainLegal Proceedings.

During the past five years, Mr. Miller, our sole director andofficer has not been:
a general partner or executive officer of any business against which any    bankruptcy petition was filed, either at the time of the bankruptcy or two    years prior to that time;
convicted in a criminal proceeding or named subject to a pending    criminal proceeding (excluding traffic violations and other minor offences);
subject to any order, judgment or decree, not subsequently reversed,    suspended or vacated, of any court of competent jurisdiction, permanently or    temporarily enjoining, barring, suspending or otherwise limiting his    involvement in any type of business, securities or banking activities; or
found by a court of competent jurisdiction (in a civil action), the SEC    or the Commodity Futures Trading Commission to have violated a federal or    state securities or commodities law and consequently no judgment has been    reversed, suspended or vacated.

10
***Family Relationships.

Not Applicable.
***Audit CommitteeFinancial Expert. 

We do not have an audit committee financial expert serving onthe Board of Directors or an audit committee. We do not believe that theaddition of such an expert would add anything meaningful to our company at thistime. It is also unlikely we would be able to attract an independent financialexpert to serve on our Board of Directors at this stage of our development. Inorder to entice such a director to join our Board of Directors we would probablyneed to acquire directors' errors and omission liability insurance and providesome form of meaningful compensation to such a director; two things we areunable to afford at this time.
***Compliance with Section 16(a) of the Securities Exchange Act of 1934.

Under the securities laws of the United States, ourdirectors, executive officers (and certain other officers) and any personsholding more than 10% of our outstanding voting securities are required toreport their ownership in our securities and any changes in that ownership tothe SEC. Based solely upon reliance on the verbal and written representations ofour director and officer, we believe we are in compliance with Section 16(a) ofthe *Securities Exchange Act of 1934.****Code of Ethics.

We do adopted a Code of Ethics which has been filed with thisForm 10-KSB. Our Code of Ethics replaces our previous Conflict of InterestGuidelines and applies to our sole director and officer and has been signed byhim. The public may obtain a copy of our Code of Ethics on written requestwithout charge at Black Gardenia Corp. P.O. Box 741, Bellevue, Washington,98009. 
**Item 10. ExecutiveCompensation.
***Summary of Compensation of Executive Officers.

The following table summarizes the compensation paid to ourPresident and Chief Executive Officer during the last three complete fiscalyears. No other officer or director received annual compensation in excess of$100,000 during the last three complete fiscal years.
**SUMMARY COMPENSATION TABLE**Name and Principal Position****Year****Annual      Compensation****Long Term      Compensation****All Other Compen- sation**  **Salary****Bonus****Other Annual Compen- sation****Awards****Payouts**      **Securities Under Options/      SARs Granted****Restricted Stock Award(s)****LTIP Payouts** Harry Miller President, CEO      and Director2003
      2002

2001Nil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

NilNil
Nil

Nil
11
***Stock Options/SAR Grants***
No grants of stock options or stock appreciation rights weremade during the fiscal year ended December 31, 2003 to our named executiveofficers or any other parties.
***Long-Term IncentivePlans.

There are no arrangements or plans in which we providepension, retirement or similar benefits for directors or executive officers,except that our directors and executive officers may receive stock options atthe discretion of our board of directors. We do not have any material bonus orprofit sharing plans pursuant to which cash or non-cash compensation is or maybe paid to our directors or executive officers, except that stock options may begranted at the discretion of our board of directors.
***Compensation ofDirectors.

No cash compensation was paid to our sole director for hisservices as a director during the fiscal year ended December 31, 2003. We haveno standard arrangement pursuant to which our directors are to be compensatedfor their services in their capacity as directors except; for the granting, fromtime to time, of incentive stock options. The board of directors may awardspecial remuneration to any director undertaking any special services on behalfof our company, other than services ordinarily required of a director. Otherthan indicated below, no director received and/or accrued any compensation forhis services as a director, including committee participation and/or specialassignments.
***Employment Contracts and Termination of Employment or Change of Control***
We have no plans or arrangements in respect of remunerationreceived or that may be received by our executive officers to compensate suchofficers in the event of termination of employment (as a result of resignation,retirement, change of control) or a change of responsibilities following achange of control, where the value of such compensation exceeds $100,000 perexecutive officer.
**Item 11. Security Ownership of Certain Beneficial Owners and Management.*****Equity Compensation Plan***
We do not have any securities authorized for issuance underany equity compensation plans. 
***Security Ownership of Certain Beneficial Owners and Management.

The following table sets forth certain information as ofMarch 31, 2004 regarding the beneficial ownership of our common stock by (i)each stockholder known by us to be the beneficial owner of more than 5% of ourcommon stock, (ii) by each of our directors and executive officers and (iii) byall of our executive officers and 

**[continued on next page]**

12

 

directors as a group. Each of the persons named in the tablehas sole voting and investment power with respect to common stock beneficiallyowned.
**Title of Class**Name and Address of Beneficial Owner**Amount and Nature of Beneficial Ownership(1)**Percentage of Class(1)
Common Stock
Harry Miller    401 Detwiller Lane    Bellevue, WA 98004
5,000,000    (Restricted securities as defined in the*Securities Act of 1933*)
100%
Common Stock
All officers and directors    as a group (1 person).
5,000,000    (Restricted securities as defined in the*Securities Act of 1933*)
100%***Changes in Control.

We do not anticipate any changes in control at this time.
**Item 12.Certain Relationships and Related Transactions**
As of December 31, 2003, Mr. Miller has loaned us a total of $ 4,858. Thisloan is unsecured, is due on demand and does not bear interest. There have beenno other related party transactions, or any other transactions or relationshipsrequired to be disclosed pursuant to Item 404 of Regulation S-B. 
**PART IV****Item 13. Exhibits, Financial Statement Schedules, and Reports on Form 8-K.
***Exhibits*
Exhibit 

NumberExhibit Title
3.1 Articles of Incorporation as Amended (incorporated by reference        from our Form 10-SB Registration Statement, filed April 30, 2002)

3.2 Articles of Amendment (incorporated by reference from our Form        10-KSB, filed April 30, 2002)

3.3 Bylaws (incorporated by reference from our Form 10-SB        Registration Statement, filed April 30, 2002)

14. Code of Ethics   (incorporated by reference from our        Form 10-KSB filed March 31, 2003)

23.1 Auditor's Consent

31.a Section 302 Certificate of CEO

31.b Section 302 Certificate of CFO

32.a Section 906 Certificate of CEO and CFO
***Reports of Form 8-K.

None.

13
**Item 14. Controls and Procedures.
***Evaluation ofDisclosure Controls and Procedures.

Our Chief Executive Officer and Chief Financial Officer have evaluated theeffectiveness of our disclosure controls and procedures (as defined in Rules13a-14 and 15d-14 of the Securities Exchange Act of 1934, as amended) as of adate within ninety days of the filing date of this annual report on Form 10-KSB.Based upon their evaluation, the Chief Executive Officer and Chief FinancialOfficer have concluded that our disclosure controls and procedures areeffective. 
***Changes in internal controls.

There were no significant changes in the Company's internal controls or inany factors that could significantly affect internal controls subsequent to thedate of the Chief Executive Officer and the Chief Financial Officer'sevaluation.

 
**FINANCIAL STATEMENTS******
BLACK GARDENIA CORP.(A DEVELOPMENT STAGE COMPANY)
** 

FINANCIAL STATEMENTS

DECEMBER 31, 2003 AND 2002**
BLACK GARDENIA CORP. 
** 
**TABLE OF CONTENTS **** PAGE #****I**ndependent Auditor's      ReportF-1Financial Statements  Balance Sheet   F-2 Statement of OperationsF-3 Statement of Stockholders' EquityF-4 Statement of Cash Flows F-5Notes of Financial Statements      F-6-7**
GEORGE STEWART, CPA2301 SOUTH JACKSON STREET, SUITE 101-GSEATTLE, WASHINGTON 98144(206) 328-8554 FAX(206) 328-0383 
**INDEPENDENT AUDITORS REPORT

 **
To theBoard of Directors

BlackGardenia, Corp.

Bellevue, Washington

 

I haveaudited the accompanying balance sheets of Black Gardenia, Corp. (A DevelopmentStage Company) as of December 31, 2003 and 2002, and the related statements ofoperations, stockholders' equity and cash flows for the year ended December 31,2003 and 2002 and February 9, 2000 (inception), to December31, 2003. Thesefinancial statements are the responsibility of the Company's management. Myresponsibility is to express an opinion on these financial statements based onmy audit.

 

Iconducted my audit in accordance with generally accepted auditing standards inthe United States. Those standards require that I plan and perform the audit toobtain reasonable assurance about whether the financial statements are free ofmaterial misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An auditalso includes assessing the accounting principles used and significant estimatesmade by management, as well as evaluating the overall financial statementpresentation. I believe that my audit provides a reasonable basis for myopinion.

 

In myopinion, the financial statements referred to above present fairly, in allmaterial respects, the financial position of Black Gardenia, Corp., (ADevelopment Stage Company) as of December 31, 2003 and 2002, and the results ofits operations and cash flows for the years ended December 31, 2003 and 2002 andFebruary 9, 2000 (inception), to December 31, 2003 in conformity with generallyaccepted accounting principles.

 

Theaccompanying financial statements have been prepared assuming the Company willcontinue as a going concern. As discussed in Note #4 to the financialstatements, the Company has had no operations and has no established source ofrevenue. This raises substantial doubt about its ability to continue as a goingconcern. Management's plan in regard to these matters is also described in Note#4. The financial statements do not include any adjustments that might resultfrom the outcome of this uncertainty.
****
/s/ George Stewart

April 11, 2004

F-1
**Black Gardenia Corp.
(A Development Stage Company)       
Balance Sheet       Assets
December  
December    
31, 2003 
31, 2002 Current Assets  Cash
$                   -  
$                   -      ****                                Total Current Assets
0  
0    
    Other Assets
0  
0     **** ****                                TOTAL ASSETS
$                   - 
$                   - ********       Liabilities and Stockholders'      Equity           Current Liabilities    Officers Advances (Note #6)
$      4,328  
2,470 Accounts Payable
422  
422     **** **** Total Current Liabilities
4,750  
2,892         Stockholder's Equity    Common stock, $.00001 par value,      authorized    100,000,000 shares; 5,000,000 shares      issued    and outstanding at December 31, 2003      and    December 31, 2002 respectively
50  
50  Additional paid in capital
450  
450  Deficit accumulated during the      development     stage
(5,250) 
(3,392)    **** **** Total Stockholder's Equity (Deficit)
(4,750) 
(2,892)               TOTAL LIABILITIES AND    STOCKHOLDER'S EQUITY (DEFICIT)
$                   - 
$                  - 
See notes to financial statements
F- 2
** 
Black Gardenia Corp.
(A Development Stage Company)              
Statement of Operations      
February 9, 2000  
Year Ended 
Year Ended 
(inception)  
Dec 31, 
Dec 31, 
to Dec 31,  
2003 
2002 
2003   **** ****Income     

Revenue
$                      -  
$                    -  
$                        -        Expenses     
                             General and Administrative
1.858 
2,812 
5,250  **** **** ****
                             Total Expenses
1,858 
2,812 
5,250       
                             Net Loss
$        (1,858)
$**       **2,812- 
$               (5,250)       Net Loss per share     Basic and diluted
($0.0004) 
$                   (0.0006)  
$        (0.0011)              Weighted average number of      common shares outstanding
5,000,000
5,000,000
5,000,000       
See notes to financial statements

F- 3

 
Black Gardenia Corp.
(A Development Stage Company)         
Statement of Stockholder's Equity                          
Deficit      
  
accumulated  
Common Stock 
Additional 
during   
Paid-in development  
Shares 
Amount 
capital 
stage              March      2, 2000        issued      for cash 
5,000,00 
$                 50  
$                450  
$                     -                   Net      loss year ended              December 31, 2000       
(580)         Balance December 31, 2000
5,000,00
50
450
$         (580)****************         Net      loss year ended              December 31, 2001       
0          Balance December 31, 2001
5,000,000
$                 50 
$                450 
$         (580)****************         Net      loss year ended              December 31, 2002       
(2,812)         Balance December 31, 2002
5,000,000
$                 50 
$                450 
$       (3,392)****

****

****

****
Net      loss year ended        December 31, 2003       
(1,858)         Balance December 31, 2003 
5000000 $                50 $              450 $           (5,250)  **** **** **** ****
See notes to      financial statements
F- 4
**Black Gardenia Corp.
(A Development Stage Company)              
Statement of Cash Flows             
February 9, 2000  
Year Ended 
Year Ended 
(inception)  
Dec 31, 
Dec 31, 
to Dec 31,  
2003 
2002 
2003   **** ****Cash Flows from Operating Activities            
                           Net (Loss)
$      (1,858) 
$        (2,812)         
$      (5,250)       
                           Adjustments to reconcile net loss to cash      
                           (used) in operating activities            
                          Changes in assets and liabilities     
                          Accounts Payable
0  
0  
0 
                          Officers Notes Payable
1,858  
2,390  
4,328 
                          Officers Advances Payable
0 
422 
422     
                          Net Cash (used) in operating results
0  
0  
(500)           Cash flows from Financing Activities     
                          Proceeds from issuance of common stock
0  
0  
500            Net increase (decrease) in cash
0  
0  
0        Cash at Beginning of Period
0  
0  
0     Cash at End of Period
$                     - 
$                  - 
$                    - 
See notes to financial statements
F- 5
**BLACK GARDENIA CORP.(A DEVELOPMENT STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSDecember 31, 2003 and 2002

Note 1 - History and Organization of the Company**
The Company was organized February 9, 2000,under the laws of the State of Nevada as Medina Copy, Inc. The company currentlyhas no operations and, in accordance with SFAS # 7, is considered a developmentstage company.

On March 2, 2000, the Company issued 5,000,000shares of its $0.00001 par value common stock for cash of $ 500. 
**Note 2 - Accounting Policies and Procedures**
The company has not determined its accountingpolicies and procedures, except as follows:

The company uses the accrual method ofaccounting.

Earnings per share is computed using theweighted average number of shares of common stock outstanding.

The Company has not yet adopted any policyregarding payment of dividends. No dividends have been paid since inception.

In April 1998, the American Institute ofCertified Public Accountant's issued Statement of Position 98-5 ("SOP 98-5"),Reporting on the Costs of Start-up Activities which provides guidance on thefinancial reporting of start-up costs and organization costs. It requires costsof start-up activities and organization costs to be expensed as incurred. SOP98-5 is effective for fiscal years beginning after December 15, 1998, withinitial adoption reported as the cumulative effect of a change in accountingprinciple.

The preparation of financialstatements in conformity with generally accepted accounting principles requiresmanagement to make estimates and assumptions that affect the reported amounts ofassets and liabilities at the date of the financial statements and the reportedamounts of revenue and expenses during the reporting period. Actual resultscould differ from those estimates. 

F- 6
**Note 3 - Warrants and Options**
There are no warrants or options outstanding toissue any additional shares of common stock of the Company. 
**Note 4 - Going Concern**
The company's financial statements are preparedusing the generally accepted accounting principles applicable to a goingconcern, which contemplates the realization of assets and liquidation ofliabilities in the normal course of business. However, the Company has nocurrent source of revenue. Without realization of additional capital, it wouldbe unlikely for the Company to continue as a going concern. It is management'splan to seek additional capital through further equity financing's and seekingnecessary bank loans.
**Note 5 - Related Party Transactions**
The Company neither owns nor leases any real orpersonal property. Office services are provided without charge by Harry Miller,the sole officer and director of the Company. Such costs are immaterial to thefinancial statements and accordingly, have not been reflected therein. The soleofficer and director of the Company is involved in other business activities andmay, in the future, become involved in other business opportunities. If aspecific business opportunity becomes available, he may face a conflict inselecting between the Company and his other business interests. The Company hasnot formulated a policy for the resolution of such conflicts. 
**Note 6 - Officers Advances**
While the Company is seeking additional capital,an officer of the Company has advanced funds to the Company to pay for any costsincurred by it. These funds are interest free. The balances due Mr. Miller were$ 4,328 and $ 2,470 on December 31, 2003 and December 31, 2002 respectively.

F-7
**SIGNATURES**
Pursuant to the requirements of Section 13 or 15(d) of the *SecuritiesExchange Act of 1934*, the registrant has duly caused this report to besigned on its behalf by the undersigned, thereunto duly authorized.

 
**BLACK GARDENIA CORP.**
 

/s/ Harry Miller

By: _____________________________Harry Miller, President

Date: April 14, 2004

 

In accordance with the *Securities Exchange Act of 1934*, this reporthas been signed below by the following persons on behalf of the registrant andin the capacities and on the dates indicated.

 

/s/ Harry Miller

By: _____________________________Harry Miller, President and CEO/DirectorDate: April 14, 2004

/s/ Harry MillerBy: _____________________________Harry Miller, Chief Financial OfficerDate: April 14, 2004

15
****
 

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