| **UNITED STATES**SECURITIES AND EXCHANGE    COMMISSION**Washington, DC 20549   **FORM 10-KSB   
[X] ANNUAL REPORT UNDER    SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended    December 31, 2000   
[  ] TRANSITION REPORT    UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1994
For the transition period    from _______ to _______  
COMMISSION FILE NUMBER: 0-27075   **BSD HEALTHCARE INDUSTRIES, INC.
(Name of Small Business    Issuer in Its Charter)   
Florida
31-1586472
(State or Other Jurisdiction    of Incorporation or Organization
(IRS Employer Identification    Number)    
2700 North 29th Avenue,    Suite 305 Hollywood, FL 
33020
(Address of Principal    Executive Offices)
(Zip Code)   
(954)-923-4438
(Issuer's    telephone number)   
Securities    registered under Section 12 (b) of the Act:
NONE
(Title of class)   
Securities    registered under Section 12(g) of the Exchange Act:
COMMON STOCK,    PAR VALUE $.001
(Title of class)   
Check whether    the issuer: (i) filed all reports required to be filed by Section 13 or 15(d) of the    Exchange Act during the past 12 months (or for such shorter period that the registrant was    required to file such reports), and (ii) has been subject to the filing requirements for    the past 90 days. Yes [ ] No [X]  Check if there is no disclosure of    delinquent filers in response to Item 405 of Regulation S-B contained in this form, and no    disclosure will be contained, to the best of the registrant's knowledge, in definitive    proxy or information statements incorporated by reference in Part III of this Form 10-KSB    or any amendment to this Form 10-KSB. [X]  
Issuer’s    revenues for its most recent fiscal year: none  
At December 31,    2000, there were 8,710,001shares of the issuer's Common Stock issued and outstanding.    There is no active trading market in the shares of the Issuer’s common stock at the    date of the filing of the Form 10-KSB. The Issuer will seek by filing this report under    the Securities Exchange Act of 1934 (the "Exchange Act") to become current under    the requirements of the Exchange Act. Affiliates of the Issuer own 8,570,975 shares of the    Issuer’s issued and outstanding common stock and the remaining 139,026 shares are    held by non-affiliates. (*) 
DOCUMENTS    INCORPORATED BY REFERENCE:
There are no    documents incorporated by reference in this Annual report on Form 10-KSB except for    certain previously filed exhibits identified in Part III, Item 13. Reference is made to    Annual and Quarterly Reports on Form 10-KSB and 10-QSB, which the Issuer has filed before    this Form 10-KSB under the Exchange Act. (*) Affiliates for the purposes of this Annual    Report refer to the officers, directors and/or persons or firms owning 5% or more of    Issuer’s common stock, both of record and beneficially.
 

 

 
**TABLE OF CONTENTS**  
PagePART I
Item 1. Description of    Business.3
Item 2. Description of    Property.15
Item 3. Legal Proceedings. 16
Item 4. Submission of Matters    to a Vote of Security Holders. 16   **PART II
Item 5. Market for Common    Equity and Related Stockholder Matters. 16
Item 6. Management's Plan of    Operation. 17
Item 7. Financial Statements. 19
Item 8. Changes In and    Disagreements With Accountants on Accounting and Financial Disclosure.26   **PART III
Item 9. Directors, Executive    Officers, Promoters and Control Persons.27
Item 10. Executive    Compensation. 29
Item 11. Security Ownership of    Certain Beneficial Owners and Management. 29
Item 12. Certain Relationships    and Related Transactions. 30
Item 13. Exhibits and Reports    on Form 8-K30
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FORWARD LOOKING STATEMENTS: THIS FORM 10-KSB ANDOTHER STATEMENTS ISSUED OR MADE FROM TIME TO TIME BY BSD HEALTHCARE INDUSTRIES, INC. ORITS REPRESENTATIVES CONTAIN STATEMENTS WHICH MAY CONSTITUTE "FORWARD-LOOKINGSTATEMENTS" WITHIN THE MEANING OF THE SECURITIES ACT OF 1933, AS AMENDED (THE"ACT") AND THE SECURITIES EXCHANGE ACT OF 1934 (THE "EXCHANGE ACT") BYTHE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995. 15 U.S.C.A. SECTIONS 77Z-2 AND 78U-5(SUPP. 1996). THOSE STATEMENTS INCLUDE STATEMENTS REGARDING THE INTENT, BELIEF OR CURRENTEXPECTATIONS OF THE COMPANY’S MANAGEMENT AS WELL AS THE ASSUMPTIONS ON WHICH SUCHSTATEMENTS ARE BASED. PROSPECTIVE INVESTORS ARE CAUTIONED THAT ANY SUCH FORWARD-LOOKINGSTATEMENTS ARE NOT GUARANTEES OF FUTURE PERFORMANCE AND INVOLVE RISKS AND UNCERTAINTIES,AND THAT ACTUAL RESULTS MAY DIFFER MATERIALLY FROM THOSE CONTEMPLATED BY SUCHFORWARD-LOOKING STATEMENTS. IMPORTANT FACTORS CURRENTLY KNOWN TO MANAGEMENT THAT COULDCAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE IN FORWARD-LOOKING STATEMENTS ARE SETFORTH IN THE SAFE HARBOR COMPLIANCE STATEMENT FOR FORWARD-LOOKING STATEMENTS INCLUDED ASEXHIBIT 99.1 TO THIS FORM 10-KSB, AND ARE HEREBY INCORPORATED HEREIN BY REFERENCE.  SEE THE DISCUSSION UNDER "RISK FACTORS" BELOW.

**PART I**

ITEM 1. DESCRIPTION OF BUSINESS

General Background and Reports Under the Exchange Act

BSD Healthcare Industries, Inc., a Florida corporation, is sometimesreferred to herein as "we", "us", "our" and the"Company". We filed an amendment no. 5 to our registration statement on Form10-SB/12g/A under the Securities Exchange Act of 1934 (the "Exchange Act") inresponse to the comments of the Securities and Exchange Commission ("SEC")relating to our Forms 10-SB/12g and 10-SB/12g/A previously filed. Our initial Form10-SB/12g registration statement was filed on August 18, 1999 and became effective bylapse of  time under the Exchange Act on October 18, 1999. We have includedadditional text disclosure in this Form 10-KSB relating to events during   andsubsequent to our year ended December 31, 2000 through the date of the filing includingcurrent information relating to our change of management and control, issuance of sharesto our management, change of business address and telephone, and business status,among other material disclosure revisions, with complete responses to the SEC's commentletters dated September 17, 1999, January 11, 2001 and April 12, 2001 and information asof the date of effectiveness of our Form 10-SB/12g on October 18, 1999. Prior to ourfiling of this Form 10-KSB for our year ended December 31, 2000, we filed our AnnualReport on Form 10-KSB for the year ended December 31, 1999 and the Quarterly Reports thatwe were required to file under the Exchange Act, but which we failed to file in a timelymanner. We are current under reporting requirements of the Exchange Act by filing thisAnnual Report. 

Discontinued Business Operations

We were incorporated in Florida on February 7, 1989 under the name ParkAvenue Marketing, Inc. On February 3, 1998, as a result of our acquisition of 100% of thecommon stock of two commonly controlled entities, Respiratory Care Services, Inc.("RCS") and RCS Subacute, Inc. ("RCSS"), that were engaged in thehealthcare industry as described below, we changed our name from Park Avenue Marketing toBDS Healthcare Industries, Inc. Prior to these acquisitions, we did not conduct anyoperations. The total purchase price for the acquisition of RCS and RCSS was $1,965,007 incash and $159,993 in shares of our common stock, based upon 35,554 shares at a price of$4.50 per share. The purchase price was allocated approximately as follows: $525,000 forRCS and $1,600,000 for RCSS. At the date of the acquisitions, Kevin J. Merritt owned 100%of the common stock of RCS and 74% of the common stock of RCSS, and had no interest in theCompany. The February 1998 acquisition of RCS and RCSS by the Company was attached asExhibit 10.1 to our Form 10-SB/12g/A filed on November 30, 2000.

RCS was founded in 1988 with business headquarters in Indianapolis, IN,and served as a staffing company providing respiratory therapists to hospitals and nursinghomes on an as-needed basis to facilities in Indiana, Ohio, Kentucky, Illinois, Missouri,West Virginia, Wyoming, Michigan, Texas, and Tennessee. The staffing process wasimplemented by RCS through contracts established between RCS and hospitals and nursinghome facilities. RCSS, which commenced operations in 1995, with headquarters inIndianapolis, and provided hospital-based respiratory staffs to acute and subacute nursingfacilities and generic healthcare facilities in Indiana, Ohio, Kentucky, Illinois,Missouri and West Virginia. BSD acquired RCS and RCSS because of the perceived increasingdemand for respiratory care services in long-term healthcare facilities. The twocompanies, RCS and RCSS, realized total revenues of $4,488,152 in 1997 and $2,524,465 in1996, and realized net income before taxes of $854,083 and $223,536 respectively duringsuch years. RCS and RCSS had combined total assets of $1,190,631 and total liabilities of$633,781 at December 31, 1997.

In December 1998, Comprehensive Medical Diagnostics, Inc., formerlyknown as Coventry Industries Corp. (hereinafter "CMDI"), an unaffiliated publiccompany, with headquarters in Princeton, NJ, acquired 81.7 % of our issued and outstandingshares of common stock, or a total of 1,602,000 shares. These shares were acquired by CMDIfrom Stephen Rosedale and Ronald Wilheim, who had no interest in CMDI at the date of thetransaction, in exchange for 118,250 shares of CMDI common stock, having a market price ofapproximately $4.00 per share, for total consideration of approximately $473,000. The118,000 CMDI shares represented 1.87% of CMDI's total of 6,300,000 shares issued andoutstanding at December 31, 1998. Messrs. Rosedale and Wilheim at the date of thetransaction were principal shareholders, officers and directors of the Company. Subsequentto CMDI's year ended December 31, 1998, CMDI's shares were subject to a reverse sharerecapitalization of one for eight, effective March 22, 1999. CMDI had a total of 1,093,958shares issued and outstanding at March 31, 1999.

On July 1, 1999, principally as a result of a change in Medicarereimbursement rates for respiratory services, our board of directors decided that it wasin our best business interest to sell RCS and RCSS. As a result, we sold RCS and RCSS toMessrs. Rosedale and Wilheim in exchange for 75,000 CMDI shares, valued at $281,250 basedupon the market price of CMDI of $3.75 per share at the date of the transaction. Thetransaction involving 75,000 shares of CMDI represented approximately 6.9% of the1,093,958 CMDI shares issued and outstanding equity at the date of the transaction. 

Because of our continuing losses from RCS and RCSS and the belief thatthese losses would continue and increase, it was determined by management that it was inour best interests to sell the healthcare subsidiaries at a loss rather than not sell suchoperations. The Company did  not believe that it could continue to sustain operatinglosses. This divestiture, the Company believed, would permit it to reallocate its effortsand limited and declining resources to seeking potential Business Combinations withpotentially profitable operations. 

In July 2000 the 75,000 CMDI shares that we were issued were subject toa 1 for 25 reverse share recapitalization which resulted in the Company’s ownershipof 3,000 CMDI shares. See Item 9, Part III, "Directors, Executive Officers, Promotersand Control Persons; Compliance with Section 16(a) of the Exchange Act". The StockPurchase Agreement dated July 1, 1999 between the Company, CMDI and Messrs. Rosedale andWilheim was filed as Exhibit 10.2 to our Form 10/SB/12g filed on August 18, 1999 and isincorporated by reference hereto. 

The significance of the severance of the relationship between theCompany and CMDI (other than as a continuing minority shareholder of CMDI) is that theCompany no longer had available on a rent-free basis the offices of CMDI. See Item 2,"Description of Property" below. Further, see the discussion under Risk Factors,"No Relevant Operation History; Limited Resources, No Present Source ofRevenues" which discloses that  from July 1, 1999 to September 30, 1999, CMDIprovided only insignificant working capital for us to continue our corporate existence. Wehad no written finance agreement with CMDI, which owned 1,602,000 restricted shares whichequaled 81% of our capital stock prior to the issuance of 6,750,000 restricted shares toMarc Baker, our sole executive officer/director, as discussed below. CMDI transferred allof its beneficial and record ownership in the 1,602,000 shares of common stock to acharitable organization, the Institute for Geriatric Research in Cincinnati, Ohio, whichcharity is registered with the IRS. The charity is under the control of personsunaffiliated with the Company, its present and its prior management. See Part III, Item11, "Security Ownership of Certain Beneficial Owners and Management".

The Company had no source of funding of any expenses until Mr. Bakerwas elected as a director and sole officer on June 28, 2000. Since June 28, 2000 throughthe date of this Form 10-KSB, Mr. Baker has paid approximately $15,375 of our expenseswhich principally consisted of accounting fees. In December 2000 we issued to Mr. Baker atotal of 6,750,000 restricted shares, or 77.5% of our issued and outstanding shares, atpar value, for the purpose of gaining voting control, having become our sole officer anddirector in July 2000. The expenses paid by Mr. Baker were not accounted for asliabilities and was deemed by Mr. Baker as part of his cost of acquiring control. Also seethe discussions under Part II, Item 6, "Management's Plan of Operation" and PartIII, Item 9, "Directors, Executive Officers, Promoters and Control Persons" andPart II, Item 5 "Recent Sales of Unregistered Securities" below.

As the result of our sale of our subsidiaries, we have no presentoperations and this has led us to redirect our efforts and limited resources to seekingpotential transactions with target companies. See the discussion under "BusinessObjective" below. 

Business Objective

We now seek and our management will pursue acquisition possibilities throughout theUnited States and to make acquisitions or enter into other business endeavors to theextent our limited assets and personnel will allow. As a result of our lack of anyoperations, we are deemed to be a "blank check" company. Our business objectiveis to effect a merger, exchange of capital stock, asset acquisition or other businesscombination (a "Business Combination") with an operating business (a"Target Business"). Our intention is to seek a Business Combination with aTarget Business that we believe will have growth potential.

We will seek to acquire a Target Business without limiting ourselves toa particular industry. Most likely, the Target Business will be primarily located in theUnited States, although we reserve the right to acquire a Target Business with operationsand/or locations outside the United States. In seeking a Target Business, we willconsider, without limitation, businesses which (i) offer or provide services or develop,manufacture or distribute goods in the United States or abroad; or (ii) is engaged inwholesale or retail distribution, among other potential Target Business opportunities.While we may, under certain circumstances, seek to effect Business Combinations with morethan one Target Business, in all likelihood, as a result of our limited resources, we willhave the ability to effect only a single Business Combination with a Target Business. Wedo not intend to register as a broker-dealer, merge with or acquire a registeredbroker-dealer, or otherwise become a member of the NASD. Our sole officer/director has hadonly preliminary contact with representatives of other companies regarding the possibilityof a Business Combination, although none of these have resulted in any agreements orunderstandings. It is possible if not likely that any Business Combination will beconsummated with any of the parties that we have been in contacted. 

Our Common Stock was listed for trading on the OTC Bulletin Board underthe symbol "BSDI" from February 3, 1998 until our Common Stock was delisted onOctober 6, 1999 as a result of our not being a current reporting company under theExchange Act. We do not believe that there was any significant trading activity in the BSDCommon Stock since that date, notwithstanding the fact that our Common Stock has beenquoted from time to time on the "pink sheets". Management does not intend toundertake any efforts to cause any further market to develop in our securities until suchtime as we have successfully implemented our business plan described herein.

Selection of Target Business and Structuring of a Business Combination.

Since June 2000 Mr. Marc Baker has been our sole executive officer anddirector and since December 2000 he has been our largest shareholder, owning 77.5% of ourissued and outstanding shares. Mr. Baker will have substantial flexibility in identifyingand selecting a prospective Target Business. As a result, we will be almost entirelydependent on the judgment of Mr. Baker in connection with the selection of a TargetBusiness. In evaluating a prospective Target Business, we will consider, among otherfactors, the following: (i) costs associated with effecting the Business Combination; (ii)equity interest in and opportunity for control of the Target Business; (iii) growthpotential of the Target Business; (iv) experience and skill of management and availabilityof additional personnel of the Target Business; (v) capital requirements of the TargetBusiness; (vi) competitive position of the Target Business; (vii) stage of development ofthe Target Business; (viii) degree of current or potential market acceptance of the TargetBusiness, products or services; (ix) proprietary features and degree of intellectualproperty or other protection of the Target Business; (x) the financial statements of theTarget Business; and (xi) the regulatory environment in which the Target Businessoperates.

The foregoing criteria are not intended to be exhaustive and anyevaluation relating to the merits of a particular Target Business will be based, to theextent relevant, on the above factors as well as other considerations deemed relevant bymanagement in connection with effecting a Business Combination consistent with ourbusiness objectives. In connection with its evaluation of a prospective Target Business,management, with the possible assistance of an independent investment banking firm, orthird party consultants, anticipates that we will conduct a due diligence review whichwill encompass, among other things, meeting with incumbent management and inspection offacilities, as well as a review of financial, legal and other information which will bemade available to us.

The time and costs required to select and evaluate a Target Business(including conducting a due diligence review) and to structure and consummate the BusinessCombination (including negotiating and documenting relevant agreements and preparingrequisite documents for filing pursuant to applicable securities laws and state "bluesky" and corporation laws) cannot presently be ascertained with any degree ofcertainty. Our current executive officers and directors intend to devote only a smallportion of their time to the our affairs and, accordingly, consummation of a BusinessCombination may require a greater period of time than if our management devoted their fulltime to our affairs. However, each officer and director will devote such time as they deemreasonably necessary to carry out our business objective and affairs, including theevaluation of potential Target Businesses and the negotiation of a Business Combinationand, as a result, the amount of time devoted to our business and affairs may varysignificantly depending upon, among other things, whether we have identified a TargetBusiness or are engaged in active negotiation of a Business Combination. Any costsincurred in connection with the identification and evaluation of a prospective TargetBusiness with which a Business Combination is not ultimately consummated will result in aloss to us and reduce the amount of capital available to otherwise complete a BusinessCombination or for the resulting entity to utilize.

We anticipate that various prospective Target Businesses will bebrought to our attention from various sources, including broker-dealers, investmentbankers, venture capitalists, bankers, and other members of the financial community andaffiliated sources, including, possibly, our executive officers, directors and theiraffiliates. While we have not yet ascertained how, if at all, we will advertise andpromote ourselves, we may elect to publish advertisements in financial or tradepublications seeking potential business acquisitions. We may also engage the services ofprofessional firms that specialize in finding business acquisitions, in which event we mayagree to pay a finder's fee or other compensation. In no event, however, will we pay afinder's fee or commission to our officers or directors or to any entity with which theyare affiliated directly or indirectly. 

As a general rule, Federal and state tax laws and regulations have asignificant impact upon the structuring of business combinations. We will evaluate thepossible tax consequences of any prospective Business Combination and will endeavor tostructure a Business Combination so as to achieve the most favorable tax treatment to us,the Target Business and their respective shareholders. There can be no assurance that theInternal Revenue Service or relevant state tax authorities will ultimately agree with ourtax treatment of a particular consummated Business Combination. To the extent the InternalRevenue Service or any relevant state tax authorities ultimately disagree with ourproposed tax treatment and in fact prevail in recharacterizing the tax treatment of aBusiness Combination, there may be adverse tax consequences to us, the Target Business andtheir respective shareholders. Tax considerations as well as other relevant factors willbe evaluated in determining the precise structure of a particular Business Combination,which could be effected through various forms of a merger, consolidation or stock or assetacquisition.

Acquisition Restrictions.

We may acquire a company or business by purchasing, trading or sellingthe securities of such company or business. However, we do not intend to engage primarilyin such activities. Specifically, we intend to conduct our activities so as to avoid beingclassified as an "investment company" under the Investment Company Act of 1940,and therefore avoid application of the costly and restrictive registration and otherprovisions of the Investment Company Act of 1940 and the regulations promulgatedthereunder.

As a result of the fact that our registration statement on Form10-SB/12g became effective by lapse of time, as of the date of this Annual Report on Form10-KSB, we are subject to the reporting requirements under the Exchange Act, including therequirement to file quarterly reports on Form 10-QSB and this Annual Report on Form 10-KSBfor our year ended December 31, 2000. We are also required to continue to file suchreports under the Exchange Act. In the event any significant acquisitions occur, we willalso be required to file reports with the SEC which will include certified financialstatements for the acquired company. Consequently, acquisition prospects that do not haveor are unable to obtain the required certified financial statements will not beappropriate for acquisition so long as the reporting requirements of the Exchange Act areapplicable.

Various impediments to an acquisition of a business or company or amerger may arise such as appraisal rights afforded the shareholders of a prospectiveTarget Business under the laws of the state under which the prospective Target Business isorganized. This may prove to be deterrent to a particular Business Combination. Inaddition, under the laws of the State of Florida, and Florida Statute Section 607.1103, aBusiness Combination, including a merger or share exchange, generally requires theapproval by a majority of all votes entitled to vote. However, Section 607.1103 (7)provides that "unless required by its articles of incorporation, action byshareholders of the surviving corporation on a plan of merger is not required if: (a) thearticles of incorporation of the surviving corporation will not differ . . . from itsarticles before the merger; and (b) each shareholder of the surviving corporation whoseshares were outstanding immediately prior to the effective date of the merger will holdthe same number of shares with identical designations, preferences, limitations andrelative rights, immediately after the merger". Our articles of incorporation do notrequire a shareholder vote for a Business Combination. See Exhibit 3.1 to our Form10-SB/12g/A filed on November 30, 1999, which is incorporated by reference.

Business Experience of Principal

Our present management consists of Marc Baker, who serves as ourpresident, sole executive officer and director, and is our largets shareholder owning77.5% of our issued and outstanding shares. Mr. Baker is a certified public accountantlicensed in the State of Florida. During the past five years, Mr. Baker has had experiencein negotiating mergers, acquisitions and stock purchase agreements involving severaldifferent private operating companies with public non-operating companies. Certain ofthese public non-reporting companies involved in these transactions continued to benon-reporting companies under the Exchange Act after the transactions or became reportingcompanies and then ceased to report under the Exchange Act. However, Mr. Baker was notpart of the post-transaction management in these non-reporting companies. Mr. Baker hasalso provided consulting services to  independent public accounting firms andattorneys in several transactions which services have facilitated other companies inbecoming operating companies and in at least one instance becoming  and continuing tobe a reporting company under the Exchange Act. Mr. Baker has also worked closely with theprofessionals engaged by the entities seeking to enter into Business Combinations, similarto those that we may pursue for the purpose of due diligence and evaluation of TargetBusinesses and conducting negotiations for Business Combinations.

During the past five years, Mr. Baker served as an officer and directorof the following public non-operating companies each of which entered into a BusinessCombination during the years stated: (i) Life Industries Inc. - Mr. Baker served aspresident of Life Industries Inc., a public non-operating company, that filed its Form 10in 1995, prior to Mr. Baker's involvement, but never filed any Exchange Act reports. Mr.Baker after becoming president of Life Industries caused Life Industries to engage anaccounting firm and legal representation so that it could enter into a businesscombination with Quill Industries, an operating company, in 1997. At the date of thetransaction with Quill, Mr. Baker resigned his position as an officer and director anddisposed of his share interest in Life Industries to an unaffiliated party. Prior to thebusiness combination between Life and with Quill, and as a result of Mr. Baker's efforts,Life Industries had available current information required by Rule 15c-2-11, whichpermitted a market maker to enter quotes for the Life shares on the pink sheets. However,while Quill Industries on August 21, 1998 filed a Form 10-SB under the Exchange Act tobecome a reporting company, which was after Mr. Baker's resignation, the Form 10-SB waswithdrawn on June 4, 1999 and Life Industries never filed any reports under the ExchangeAct; (ii) Stetson Oil Exchange Inc. - Mr. Baker was an officer and director of Stetson OilExchange Inc., a public non-operating company that entered into a business combinationtransaction with Telecom Wireless Corp., an operating company, in 1998, and resigned hispositions and disposed of his share interest in Stetson when it entered into a businesscombination with Telecom Wireless. Telecom Wireless became a reporting company under theExchange Act and its shares were traded on the OTC:BB until the shares were delisted forfailure to continue to remain current under the Exchange Act; (iii) Skintek Labs, Inc. -Mr. Baker was an officer and director of  Biologistics Inc., a public non-operatingcompany, and when it entered into a merger agreement with Skintek Labs Inc., an operatingcompany, in 1999, Mr. Baker resigned as an officer and director. Skintek Labs hascontinued to be an operating and reporting company under the Exchange Act and its sharesare subject to quotation on the OTC:BB; (iv) Union Chemical Corp. -  Mr. Baker waspresident of  Union Chemical Corp., a public non-operating company that was never areporting company under the Exchange Act. Mr. Baker sold his interest in Union Chemicaland resigned as president  prior to Union Chemical entering into a merger agreementwith HotYellow 98.com, an operating company, in 1999 and Mr. Baker had no involvement inthe merger transaction. HotYellow filed a registration statement on Form 10-SB on August23, 1999 but never filed any required Exchange Act reports and is not current under thereporting requirements under the Exchange Act; and (v) National Venture Capital Fund, Inc.- Mr. Baker is the secretary-treasurer and a director of  National Venture CapitalFund, Inc., a non-operating company that filed its Form 10-SB/12g on May 6, 1999 and filedits annual report for its year ended April 30, 2000 and its quarterly report for the firstquarter ended July 31, 2000 but has failed to file the required quarterly reports underthe Exchange Act  and is therefor not current in its reporting requirements. From1994 to 1996, Mr. Baker was a managing director of Paige and Associates, an investmentbanking firm with offices in Deerfield, FL. Reference is made to the Item 9,"Directors, Executive Officers, Promoters and Control Persons" below.

Retention of Investment Banker.

We may engage an investment-banking firm, which is a member of the NASDto assist us in identifying, evaluating, structuring and negotiating potential BusinessCombinations. At present we do not have the cash resources to engage and pay forinvestment banking services.

RISK FACTORS

The following important factors, among others, could cause actualresults to differ from those indicated in forward-looking statements made in thisdocument. Further, reference is made to the disclosure in "all capitalizedletters" on the first page following the cover page of this Annual Report on Form10-KSB. 

The following factors contain certain forward-looking statements.Forward-looking statements give our current expectations or forecasts of future events.You can identify these statements by the fact that they do not relate strictly tohistorical or current facts. They use words such as "anticipate,""estimate," "expect," "project," "intend,""plan," "believe," and other words and terms of similar meaning inconnection with any discussion of future operating or financial performance. From time totime, we also may provide oral or written forward-looking statements in other materials werelease to the public.

Any or all of our forward-looking statements in this document and inany other public statements we make may turn out to be wrong. They can be affected byinaccurate assumptions we might make or by known or unknown risks and uncertainties. Manyfactors mentioned in the discussion below will be important in determining future results.Consequently, no forward-looking statement can be guaranteed. Actual future results mayvary materially.

We undertake no obligations to publicly update any forward-lookingstatements, whether as a result of new information, future events or otherwise. You areadvised, however, to consult any further disclosures we make on related subjects in ourfuture filings with the SEC.

NO RELEVANT OPERATING HISTORY; LIMITED RESOURCES; NO PRESENT SOURCE OF REVENUES.

On July 1, 1999 we sold our operating subsidiaries, RCS and RCSS toMessrs. Rosedale and Wilheim in exchange for 75,000 shares of CMDI common stock, valued at$281,250, based upon the market price of CMDI at the date of the transaction. As a result,we have at present no business operations and therefore our historical financialinformation contained in this registration statement on Form 10-SB/12g/A is of limitedvalue to potential investors in evaluating any investment in our Company. While MarcBaker, who is our sole executive/director and is owner of 6,750,000 restricted shares or77.5% of our outstanding stock, has had extensive experience as a certified publicaccountant in Florida regarding the evaluation and acquisition of Target Businesses,because of our lack of operating history, and limited financial and personnel resources,there is only a limited basis upon which to evaluate our prospects for achieving ourintended business objectives. We have only limited resources and have no operating incomeor revenues. 

Until June 30, 1999, we received all working capital from our formeroperating subsidiaries. From July 1, 1999 to September 30, 1999, CMDI providedlimited funding needed for us to continue our corporate existence. We had no writtenfinance agreement with CMDI, which owned 1,602,000 shares or approximately 81% of ourissued and outstanding common stock until 6,750,00 shares were issued to Mr. Baker inDecember 2000. Mr. Baker at present is the owner of 77.5% of our 8,710,001 outstandingshares. CMDI transferred all of its beneficial and record ownership in the 1,602,000shares to a charitable organization, the Institute for Geriatric Research in Cincinnati,Ohio, which charity is registered with the IRS. As of the date of the filing of thisannual report on Form 10-KSB for our year ended Decedmber 31, 2000, the Institute ofGeriatric Research owns 1,602,000 shares or 18.4% of our outstanding shares. There was notrading market in our shares at the time of the donation by CMDI of 1,602,000 shares to the charitable organization. We understand that as a result of the insignificant valueof the our shares at the date of the charitable donation of the 1,602,000 shares, therewas no disclosure of the gift transaction in the financial statements of CMDI. At thepresent time the charity has no operations. Robert Hausman, our former president, waspresident of CMDI until the first quarter of 2000, at which time he was replaced aspresident by Ronald Wilheim. Mr. Hausman is not an officer, director, nor does he have anyposition with the Institute of Geriatric Research. See Part III, Item 11, "SecurityOwnership of Certain Beneficial Owners and Management" below. 

Mr. Baker has no written agreement with us to provide any interimfinancing for any period until we complete a Business Combination, if ever. Mr. Baker haspaid approximately $15,375 of our expenses, principally for accounting fees, through thedate of the filing of this Form 10-KSB for our year ended December 31, 2000. Such paymentswere not paid through the Company and the payments have not been accounted for as aliability to Mr. Baker during any period. We will not achieve any revenues unless anduntil we conclude a Business Combination, of which there can be no assurance. Moreover,there can be no assurance that any Target Business, at the time of our consummation of aBusiness Combination, or at any time thereafter, will derive any material revenues fromits operations or operate on a profitable basis. 

"BLANK CHECK" COMPANY; BROAD DISCRETION OF MANAGEMENT.

The filing of this Form 10-KSB under the Exchange Act does not involvethe offering of any securities. While there can be no assurance, it may be expected thatupon our becoming current under the reporting requirements of the Exchange Act a tradingmarket may develop for our securities, however limited. Therefore, any persons who investin our securities will do so without an opportunity to evaluate the specific merits orrisks of any potential Business Combination(s) in which we may engage. As a result,investors will be entirely dependent on the broad discretion and judgment of management,which at the date of this annual report consists solely of Mr. Baker, who is alos owner of77.5 of our outstanding shares, in connection the selection of a Target Business. Therecan be no assurance that determinations ultimately made by Mr. Baker will permit us toachieveour business objectives.

ABSENCE OF SUBSTANTIVE DISCLOSURE RELATING TO PROSPECTIVE BUSINESS COMBINATIONS;INABILITY TO DETERMINE A TARGET BUSINESS AT PRESENT

"Blank check" companies are inherently characterized by theabsence of substantive disclosure, other than general descriptions, relating to potentialBusiness Combinations and Target Businesses. We have not yet identified a prospectiveTarget Business. Accordingly, shareholders and any person contemplating any investment inour shares, in the event that any active trading market commences, of which there can beno assurance, have no substantive information concerning consummation of any specificBusiness Combination. There can be no assurance that any Target Business with which weenter into a Business Combination, if any will ultimately prove to be more favorable toshareholders than any other investment, if such opportunity were available, toshareholders and investors.

Various impediments to an acquisition of a business or company or amerger may arise such as appraisal rights afforded the shareholders of a prospectiveTarget Business under the laws of the state under which the prospective Target Business isorganized. This may prove to be deterrent to a particular Business Combination. Inaddition, under the laws of the State of Florida, and Florida Statute Section 607.1103, aBusiness Combination, including a merger or share exchange, generally requires theapproval by a majority of all votes entitled to vote. However, Section 607.1103 (7)provides that "unless required by its articles of incorporation, action byshareholders of the surviving corporation on a plan of merger is not required if: (a) thearticles of incorporation of the surviving corporation will not differ . . . from itsarticles before the merger; and (b) each shareholder of the surviving corporation whoseshares were outstanding immediately prior to the effective date of the merger will holdthe same number of shares with identical designations, preferences, limitations andrelative rights, immediately after the merger". Our articles of incorporation do notrequire a shareholder vote for a Business Combination". See Exhibit 99.3 attachedhereto.

THERE IS NO ACTIVE MARKET FOR OUR COMMON STOCK AND NONE MAY DEVELOP OR BE SUSTAINED

Our shares were subject to quotation on the OTC Bulletin Board underthe symbol "BSDI" from February 3, 1998 until our shares were delisted in July,1999 as a result of our not being a current reporting company under the Exchange Act. Wedo not believe that there was any significant trading activity in our since that date,notwithstanding the fact that our shares have been quoted from time to time on the"pink sheets". There can be no assurance that there will be an active tradingmarket for our shares following the completion of a Business Combination if, in fact, suchBusiness Combination shall occur. Further, in the event that an active trading marketcommences, we cannot estimate the market price of our shares, whether any trading marketwill provide liquidity to investors, or whether any trading market will be sustained.While a prospective Target Business may deem a consummation of a Business Combination withus to be desirable for various reasons, a Business Combination may involve the acquisitionof, merger or consolidation with, a company which does not need substantial additionalcapital, but which desires to establish a public trading market for its shares, whileavoiding what it may deem to be adverse consequences of undertaking a public offeringitself, including time delays, significant expense, loss of voting control, the time andexpense incurred to comply and compliance with various Federal and state securities lawsthat regulate initial public offerings.

UNCERTAIN STRUCTURE OF BUSINESS COMBINATION

The structure of a future transaction with a Target Business cannot bedetermined at the present time and may take, for example, the form of a merger, anexchange of stock or an asset acquisition. We may form one or more subsidiary entities toeffect a Business Combination and may, under certain circumstances, distribute thesecurities of any such subsidiaries to our shareholders. There can be no assurance thatany market will develop for our securities or the securities of any subsidiary distributedto shareholders or, if any such market develops, no assurance can be given as to theprices at which such securities might trade or whether any trading market will besustained. The structure of a Business Combination or the distribution of securities toshareholders may result in our taxation, the taxation of any Target Business or taximplications for our shareholders. Nevertheless, it is our intention to structure anyBusiness Combination so that it will not result in a taxable event under the InternalRevenue Code or the laws of any jurisdiction.

UNSPECIFIED INDUSTRY AND TARGET BUSINESS; UNASCERTAINABLE RISKS

While we will target industries located in the United States, whilereserving the right to acquire a Target Business located elsewhere, we have not selectedany particular Target Business or industry in which to concentrate our BusinessCombination efforts. None of our directors or executive officers has had any contact ordiscussions with any entity or representatives of any entity regarding a consummation of aBusiness Combination. Accordingly, there is no basis for shareholders to evaluate thepossible merits or risks of the Target Business or the particular industry in which we mayultimately operate. To the extent that we effect a Business Combination with a financiallyunstable company or an entity in its early stage of development or growth (includingentities without established records of revenues or income), we will become subject tonumerous risks inherent in the business and operations of financially unstable and earlystage or potential emerging growth companies. In addition, to the extent that we effect aBusiness Combination with an entity in an industry characterized by a high degree of risk,we will become subject to the currently unascertainable risks of that industry. Anextremely high level of risk frequently characterizes certain industries that experiencerapid growth. Although management will endeavor to evaluate the risks inherent in aparticular Target Business or industry, there can be no assurance that we will properlyascertain or assess all such risks or that subsequent events may not alter the risks thatwe perceive at the time of the consummation of any Business Transaction.

DEPENDENCE UPON SOLE EXECUTIVE OFFICER/DIRECTOR RELATING TO BLANK CHECK COMPANIES

Our ability to successfully effect a Business Combination will belargely dependent upon the efforts of our sole executive officer/director, Marc Baker, whois also the owner of 6,750,000 shares or 77.5% of our outstanding shares as a result ofour issuance to Mr. Baker in December 2000. Notwithstanding our dependence upon theexperience of our chief executive officer/sole director, we do not have an employmentagreement with Mr. Baker, or any other person, nor have we obtained any "keyman" life insurance for our benefit. Since his appointment as a director and soleexecutive officer by our prior management on June 28, 2000 and through the date of filingof our annual report on Form 10-KSB for our year ended December 31, 2000, Mr. Baker haspaid approximately $15,375 of our expenses, principally for our accounting fees. Referenceis made to Item 6, "Management's Plan of Operation - Liquidity and CapitalResources" for information concerning Mr. Baker's payment of our expenses and hisnegotiations related to professional fees in the forms of restricted shares to thirdparties, in amounts that have not been determined. The loss of the services of Mr. Bakerprior to any Business Combination could have a material adverse effect on our ability tosuccessfully achieve our business objectives. Mr. Baker is not required to commit asubstantial amount of his time to our affairs and, accordingly, he may have a conflict ofinterest in allocating management time among various business activities. However, ourexecutive officer/director will devote such time, as he deems reasonably necessary, in hissole discretion, to carry out our business and affairs, including the evaluation ofpotential Target Businesses and the negotiation and consummation of a BusinessCombination. As a result, the amount of time devoted to our business and affairs may varysignificantly depending upon, among other things, whether we have identified a TargetBusiness or are engaged in active negotiation of a Business Combination. Our executiveofficer/director has substantial experience in negotiating and completing BusinessCombinations involving non-operating or "blank check" companies with operatingcompanies. We will rely upon the expertise of Mr. Baker and we do not anticipate that wewill hire additional personnel unless and until a Business Combination is concluded.However, if additional personnel are required, there can be no assurance that we will beable to retain such necessary additional personnel.

CONFLICTS OF INTEREST

Mr. Baker, our sole executive officer/director, is not required tocommit his full time to our affairs and it is likely that he will not devote a substantialamount of time to our affairs. As a result, the consummation of a Business Combination mayrequire a greater period of time than if our management devoted his full time to ouraffairs. However, our executive officer/director will devote such time, as he deemsreasonably necessary, in his sole discretion, to conduct our business and affairs,including the evaluation of potential Target Businesses and the negotiation andconsummation of a Business Combination. At the date of the filing of this Form10-KSB,  Mr. Baker is also serving as secretary-treasurer and a directorof  National Venture Capital Fund, Inc., a non-operating blank check company thatfiled its Form 10-SB/12g on May 6, 1999 and filed its annual report for its year endedApril 30, 2000 and its quarterly report for the first quarter ended July 31, 2000 but hasfailed to file the required quarterly reports under the Exchange Act  and is therefornot current in its reporting requirements. See "Business Experience ofPrincipal" above. As a result, the amount of time devoted to our business and affairsmay vary significantly, depending upon, among other things, whether we have identified aTarget Business or are engaged in active negotiation and consummation of a BusinessCombination. Mr. Baker, our sole executive officer/director, has not identified and is notcurrently negotiating a Business Combination for us. In the future Mr. Baker and otherpersons that may become associated with us may become affiliated with entities engaged inbusiness activities similar to those we intend to conducted, including seeking potentialBusiness Combinations. In such event, Mr. Baker and such persons may have conflicts ofinterest in determining to which entity a particular business opportunity should bepresented. In general, officers and directors of a corporation incorporated under the lawsof the State of Florida, which is where we are incorporated, are required to presentcertain business opportunities to such corporation. Accordingly, as a result of multiplebusiness affiliations, certain of our directors and executive officers may have similarlegal obligations to present certain business opportunities to multiple entities. Therecan be no assurance that any conflicts will be resolved in our favor. 

LIMITED ABILITY TO EVALUATE TARGET BUSINESS MANAGEMENT; POSSIBILITY THAT MANAGEMENTWILL CHANGE

The role of our executive officer/director in our future operationsfollowing a Business Combination with a Target Business cannot be determined with anycertainty at this time. Although we intend to scrutinize closely the management of aprospective Target Business in connection with its evaluation of the desirability ofeffecting a Business Combination, and may retain an independent investment banking firm toassist us in this regard, there can be no assurance that our assessment of such managementwill prove to be correct, especially in light of the possible inexperience of our currentmanagement in evaluating certain types of businesses. While it is possible that certain ofour directors or executive officers will remain associated with us in some capacitiesfollowing a consummation of a Business Combination, it is unlikely that any of them willdevote a substantial portion of their time to our affairs. Moreover, there can be noassurance that such personnel will have significant experience or knowledge relating tothe operations of the Target Business with which we enter into a Business Combination. Wemay also seek to recruit additional personnel to supplement the incumbent management ofthe Target Business. There can be no assurance that we will successfully recruitadditional personnel or that the additional personnel will have the requisite skills,knowledge or experience necessary or desirable to enhance the incumbent management. Inaddition, there can be no assurance that our future management will have the necessaryskills, qualifications or abilities to manage a public company embarking on a program ofbusiness development.

POSSIBLE BUSINESS COMBINATION WITH A TARGET BUSINESS OUTSIDE THE UNITED STATES

It is possible that we may effectuate a Business Combination with aTarget Business located outside the United States, or which has business operationsoutside of the United States. In such event, we may face the additional risks of languagebarriers, different presentations of financial information, different business practices,and other cultural differences and barriers. Furthermore, due to our limited resources, itmay be difficult to assess fully these additional risks. Therefore, a Business Combinationwith a Target Business outside the United States may increase the risk that we will notachieve our business objectives.

COMPETITION

We expect to encounter intense competition from other entities havingbusiness objectives similar to ours. Many of these entities, including venture capitalpartnerships and corporations, other blank check and blind pool companies, largeindustrial and financial institutions, small business investment companies and wealthyindividuals, are well-established and have extensive experience in connection withidentifying and effecting Business Combinations directly or through affiliates. Many ofthese competitors possess greater financial, technical, human and other resources than usand there can be no assurance that we will have the ability to compete successfully. Basedupon our limited financial resources, we will lack the resources as compared to those ofmany of our potential competitors. Further, such competitors will generally not berequired to seek the prior approval of their own shareholders to approve a BusinessCombination, which may enable them to close a Business Combination far more quickly andexpeditiously than we may. This inherent competitive limitation may compel us to selectcertain less attractive Business Combination prospects. There can be no assurance thatsuch prospects will permit us to achieve its stated business objectives.

UNCERTAINTY OF COMPETITIVE ENVIRONMENT OF TARGET BUSINESS

In the event that we succeed in effecting a Business Combination, wewill, in all likelihood, become subject to intense competition from competitors of theTarget Business. In particular, certain industries that experience rapid growth frequentlyattract an increasingly larger number of competitors, including competitors with greaterfinancial, marketing, technical, human and other resources than the initial competitorsthat we may confront in any particular industry. The degree of competition characterizingan industry of any prospective Target Business cannot presently be ascertained. There canbe no assurance that, subsequent to a consummation of a Business Combination, we will havethe resources to compete in an industry of the Target Business effectively, especially tothe extent that the Target Business is in a high-growth industry.

ADDITIONAL FINANCING REQUIREMENTS

Because we have had no revenues since our sale of RCS and RCSS, and haveno present operations, we will be entirely dependent upon the willingness of our presentmanagement to fund any costs associated with the search, evaluation and consummation of aBusiness Combination, as well as, paying for the legal and accounting costs associatedwith filing the required reports under the Exchange Act. Since June 28, 2000 Mr. Baker haspaid expenses of approximately $15,375 related principally for our accounting expensesthrough the date of this Form 10-KSB. Mr. Baker does not have any agreement in writingwith us to pay our expenses and we have not accounted for such payments as a liability. Wehave been informed that Mr. Baker has treated such payments of our expenses as a cost ofacquisition of control.  In addition, Mr. Baker  is negotiating with ourattorney and certain third parties for payment for services in shares in connection withthe preparation and filing of our registration statements and amendments on Form10-SB/12g/A and our Annual and Quarterly Reports due under the Exchange Act in order forus to become current in our reporting obligations. The amount of the legal and relatedconsulting fees has not been determined at the date of the filing of this  Form10-KSB, but we expect to be able to pay such fees and expense in our restricted shares.Reference is made to Item 6, "Management's Plan of Operation - Liquidity and CapitalResources" regarding the likelihood of issuing restricted shares for services inconnection with a Business Combination. In fact, we are dependent upon the willingness ofsuch third parties to provide services to us in consideration for our agreement to issueshares in lieu of cash compensation, in amounts to be determined, because we will notachieve any revenues until, at the earliest, the consummation of a Business Combination.We anticipate that we will have available to us sufficient resources, however limited, tocontinue to pay accounting fees and other miscellaneous expenses that may be requireduntil we effect a Business Combination. However, as we have not yet identified anyprospective Target Business candidates, we cannot ascertain with any degree of certaintythe capital requirements for any particular Business Combination. In the event that ouravailable resources from Mr. Baker prove to be insufficient for purposes of effecting aBusiness Combination (because of the size of the Business Combination or other reasons),we will be required to seek additional financing. Our failure to secure additionalfinancing could have a material adverse effect on our ability to consummate a BusinessCombination or continued development or growth of the Target Business. We do not have anyarrangements with any bank or financial institution to secure additional financing andthere can be no assurance that any such arrangement, if required or otherwise sought,would be available on terms deemed to be commercially acceptable and in our bestinterests.

STATE BLUE SKY REGISTRATION; RESTRICTED RESALES OF THE SECURITIES

Because the securities registered hereunder have not been registeredfor resale under the "blue sky" laws of any state, the holders of such sharesand persons who desire to purchase them in any trading market that might develop in thefuture, should be aware that there may be significant state blue-sky law restrictions uponthe ability of investors to sell the securities and of purchasers to purchase thesecurities. Most jurisdictions do not allow under any circumstances the trading or resaleof "blank-check" securities. Accordingly, investors should consider thesecondary market for the Company's securities to be a limited one or virtuallynon-existent. 

It is the intention of the management following the consummation of aBusiness Combination to seek coverage and publication of information regarding the Companyin an accepted publication manual which permits a manual exemption. The manual exemptionpermits a security to be distributed in a particular state without being registered if thecompany issuing the security has a listing for that security in a securities manualrecognized by the state. However, it is not enough for the security to be listed in arecognized manual. The listing entry must contain (1) the names of issuers, officers, anddirectors, (2) an issuer’s balance sheet, and (3) a profit and loss statement foreither the fiscal year preceding the balance sheet or for the most recent fiscal year ofoperations. Furthermore, the manual exemption is a nonissuer exemption restricted tosecondary trading transactions, making it unavailable for issuers selling newly issuedsecurities.

Most of the accepted manuals are those published in Standard and Poor’s,Moody’s Investor Service, Fitch’s Investment Service, and Best’s InsuranceReports, and many states expressly recognize these manuals. A smaller number of statesdeclare that they "recognize securities manuals" but do not specify therecognized manuals. The following states do not have any provisions and therefore do notexpressly recognize the manual exemption: Alabama, Georgia, Illinois, Kentucky, Louisiana,Montana, South Dakota, Tennessee, Vermont and Wisconsin. 

DIVIDENDS UNLIKELY

We do not expect to pay dividends prior to the consummation of aBusiness Combination. The payment of dividends after consummating a Business Combination,if any, will be contingent upon our revenues and earnings, if any, capital requirementsand general financial condition subsequent to consummation of a Business Combination. Thepayment of any dividends subsequent to a Business Combination will be within thediscretion of our Board of Directors as then constituted. It is our expectation that anyfuture management following a Business Combination will determine to retain all earnings,if any, for use in the future business operations and accordingly, we do not anticipatedeclaring any dividends in the foreseeable future. Further under the Florida Statutes,Section 607.06401, a Florida corporation is limited in its ability to pay dividends, asfollows: No distribution may be made if, after giving its effect; (a) the corporationwould not be able to pay its debts as they become due in the usual course of business; or(b) the corporation’s total assets would be less than the sum of its totalliabilities plus . . . the amount that would be needed, if the corporation were to bedissolved at the time of the distribution, to satisfy the preferential rights upon thedissolution of shareholders whose preferential rights are superior to those receiving thedistribution".

POSSIBLE ISSUANCE OF ADDITIONAL SECURITIES

Our Articles of Incorporation authorize the issuance of50,000,000 shares of Common Stock, par value of $0.001.  We issued 6,750,000restricted shares to Mr. Baker at par value in December 2000. This issuance followed hisacquisition of control. Although we have no written commitments as of the date hereof toissue any additional shares, we will, in all likelihood, issue additional shares inconsideration for legal and consulting services as well as a substantial number ofadditional shares in connection with or following a Business Combination. In fact, theconsummation of a Business Combination between a "blank check" entity with anoperating company often results in the issuance of many times more shares than issuedprior to the Business Combination as well as a change in control. To the extent thatadditional shares are issued in any Business Combination, our shareholders wouldexperience dilution of their respective ownership interests in our shares. Additionally,if we issue a substantial number of shares in connection with or following a BusinessCombination, it may be expected that we will experience a change in control which mayaffect, among other things, our ability to utilize net operating loss carry forwards, ifany. Furthermore, the issuance of a substantial number of our shares may adversely affectthe market price of our shares in the event that any trading market shall commence andcontinue, of which there can be no assurance, and this could impair our ability to raiseadditional capital through the sale of our equity securities. Also see Item 6,"Management's Plan of Operation-Liquidity and Capital Resources" relating to thelikelihood that we will issue shares to certain third parties for legal and consultingservices. 

Our Articles of Incorporation also authorizes theissuance of 5,000,000 shares of preferred stock, par value $0.001 (the "PreferredStock"), with such designations, powers, preferences, rights, qualifications,limitations and restrictions and in such series as our Board of Directors, subject to thelaws of the State of Florida, may determine from time to time. Accordingly, our Board ofDirectors is empowered, without shareholder approval, to issue Preferred Stock withdividend, liquidation, conversion, voting or other rights that could adversely affect thevoting power or other rights of our common shareholders. In addition, the Preferred Stockcould be utilized, under certain circumstances, as a method of discouraging, delaying orpreventing a change in control. Although we do not currently intend to issue any shares ofPreferred Stock, there can be no assurance that we will not do so in the future. As of thedate hereof, we have no shares of Preferred Stock issued and outstanding.

COMPLIANCE WITH PENNY STOCK RULES

Our securities will initially be considered a "penny stock"as defined in the Exchange Act and the rules thereunder, since the price of our shares ofCommon Stock is less than $5. Unless our Common Stock is otherwise excluded from thedefinition of "penny stock," the penny stock rules apply with respect to thatparticular security. The penny stock rules require a broker-dealer prior to a transactionin penny stock not otherwise exempt from the rules, to deliver a standardized riskdisclosure document prepared by the SEC that provides information about penny stocks andthe nature and level of risks in the penny stock market. The broker-dealer also mustprovide the customer with current bid and offer quotations for the penny stock, thecompensation of the broker-dealer and its sales person in the transaction, and monthlyaccount statements showing the market value of each penny stock held in the customer'saccount. In addition, the penny stock rules require that the broker-dealer, not otherwiseexempt from such rules, must make a special written determination that the penny stock issuitable for the purchaser and receive the purchaser's written agreement to thetransaction. These disclosure rules have the effect of reducing the level of tradingactivity in the secondary market for a stock that becomes subject to the penny stockrules. So long as the common stock is subject to the penny stock rules, it may become moredifficult to sell such securities. Such requirements, if applicable, could result inreduction in the level of trading activity for that particular security of BSD and couldmake it more difficult for investors to sell that particular security. 

ITEM 2. DESCRIPTION OF PROPERTY

Our corporate headquarters are presently located at the offices of MarcBaker, at 2700 North 29th Avenue, Suite 305 Hollywood, FL 33020, which space provided toit on a rent-free basis by Mr. Baker. Mr. Baker’s office facilities consist ofapproximately 800 square feet of office space, which he rents from an unaffiliated party.It is anticipated that this arrangement for rent-free space will remain until such time aswe successfully consummate a Business Combination. The space made available for us at theoffices of Marc Baker are sufficient for the foreseeable future, until such time as weshall conclude a Business Combination. From January 1, 2000 and until  Mr. Baker'sbecoming our sole officer/director in June 2000, we did not maintain any officefacilities. 

ITEM 3. LEGAL PROCEEDINGS

None.

ITEM 4. Submission of Matters to a Vote of Security Holders.

None.

 
**PART II**
ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

(A) Market Information

Our shares were subject to quotation on the OTC Bulletin Board (OTC: BB) under thesymbol "BSDI" from February 3, 1998 until our shares were delisted in July 1999following which our shares were quoted from time to time on the "pink sheets".We were delisted from the OTC: BB as a result of our not being a current reporting companyunder the Exchange Act. We do not believe that there was ever any significant tradingactivity in our shares during the past two years. 

(B) Holders

At December 31, 2000 and at the date of filing this annual report on Form 10-KSB, thereare approximately 75 holders of record of our shares.

(C) Dividends

We have never paid any of dividends on our Common Stock, have no fundsfrom which to pay dividends and do not intend to pay dividends for the foreseeable future.We intend to retain earnings, if any, to finance the development and expansion of ourbusiness. Payment of dividends in the future will depend, among other things, upon ourability to generate earnings, its need for capital and its overall financial condition.

Further, under Florida law, no distribution may be made if, aftergiving it effect: (a) The corporation would not be able to pay its debts as they becomedue in the usual course of business; or (b) The corporation's total assets would be lessthan the sum of its total liabilities plus (unless the articles of incorporation permitotherwise) the amount that would be needed, if the corporation were to be dissolved at thetime of the distribution, to satisfy the preferential rights upon dissolution ofshareholders whose preferential rights are superior to those receiving the distribution.

Recent Sales of Unregistered Securities

The following information is given with regard to unregisteredsecurities sold by the Company during the past three years, including the dates andamounts of securities sold; the persons or class of persons to whom we sold thesecurities; the consideration received in connection with such sales and if the securitieswere issued or sold other than for cash, the description of the transaction and the typeand amount of consideration received. 

Date
Title
Amount of Securities    Sold
Persons
Cash or Non Cash    Consideration 
2/3/98
Common
35.554 sharesKevin J. Merritt (1)
Pursuant to Acquisition of    RCS and RCSS12/6/00Common6,750,000 sharesMarc Baker (2)Pursuant to Acquisition of Control, at par    value(1) The number of restricted shares    issued to Mr. Merritt reflects a reverse split of 1 for 14.5 shares in 1998 and were in    consideration for the acquisition of RCS and RCSS. Mr. Merritt owned 100% or RCS and 74%    or RCSS. The issuance of the restricted shares to Mr. Merritt was based upon Section 4 (2)    under the Act and were valued at $4.50 per share. The calculation of the sale price of    restricted shares was arbitrary and was not based upon any trading market in the    Company’s Common Stock. While our shares were listed for trading on the OTC:BB from    February 3, 1998, following the date of the transaction with Mr. Merritt, until delisting    in July 1999, and from such delisting date there were periodic quotes entered on the    "pink sheets", but  no liquidity applicable to our shares and no    independent basis to price the shares.(2) The restricted shares issued to    Mr. Baker were issued at par value, based upon Section 4 (2) under the Act. Since our    shares were delisted, there were periodic quotes entered on the "pink sheets",    but no liquidity applicable to our shares and no independent basis to price the shares.
Reference is made to Part III, Item 11, "Security Ownership ofCertain Beneficial Owners and Management" with respect to the subscription fromSaintes Holdings Ltd. for 600,000 shares in consideration for a $300,000 note which wasnot paid. As a result, the shares were never issued and the subscription receivable wascanceled. As a result, the Statement of Stockholders' Equity for the year ended December31, 1999, as filed in our annual report on Form 10-KSB for the years ended December 31,2000 and 1999 and our amendment to our Form 10-SB/12g/A filed on April 30, 2001 have beenadjusted deleting reference to the Saintes Holdings stock subscription receivable.

It is the position of the Office of Small Business of the SEC (per NoAction Letter, NASD Regulation, Inc., dated January 21, 2000) that Rule 144 is notavailable for resale transactions involving securities sold by promoters and affiliates ofa blank check company, and their transferees, and anyone else who has been issuedsecurities from a "blank check" company, and that securities issued by a"blank check" company to promoters and affiliates, and their transferees, canonly be resold through registration under the Securities Act of 1933, as amended (the"Act").

ITEM 6. MANAGEMENT'S PLAN OF OPERATION

The following discussion and analysis of financial condition andresults of operations contain some forward-looking statements. Forward-looking statementsgive our current expectations or forecasts of future events. You can identify thesestatements by the fact that they do not relate strictly to historical or current facts.They use words such as "anticipate," "estimate," "expect,""project," "intend," "plan," "believe," and otherwords and terms of similar meaning in connection with any discussion of future operatingor financial performance. From time to time, we also may provide forward-lookingstatements in other materials we release to the public. See Exhibit 99.1 attached heretoregarding The Private Securities Litigation Reform Act of 1995, Safe Harbor ComplianceStatement for Forward Looking Statements. 

Overview

Our current activity is limited to becoming current under the reportingrequirements of the Exchange Act and to seeking a Business Combination. We will use ourlimited personnel and financial resources principally in connection with effecting aBusiness Combination, and structuring and consummating a Business Combination. It may beexpected that any Business Combination will involve the issuance of our shares of CommonStock. To the extent that Common Stock is used as consideration to effect a BusinessCombination, any available cash, of which there can be no assurance, will be used tofinance the operations of the Target Business. At December 31, 2000 and at the date filingof this annual report on Form 10-KSB, we have no cash or other current assets but havenon-current assets, represented by the 3000 CMDI shares having a value of $3,150 at yearend  and a value of $210 at April 30, 2001, based upon the closing bid price of  the CMDI shares at at such dates, respectively. 

Results of Operations

Since we sold our RCS and RCSS operations effective July 1, 1999, wehave treated the healthcare businesses formerly owned by us as discontinued operations.For the year ended December 31, 2000, we had no income from continuing operations comparedto income from continuing operations of $687,758 in 1999. Our income from continuingoperations in 1999 resulted solely from the forgiveness of debt in the amount of $689,910.We had a loss from discontinued healthcare operations totaling $539,149 during 1999. Ournet income for the year ended December 31, 1999 was $148,609, which reflects the non-cashitem from forgiveness of debt. At year end December 31, 2000 and at present, we have nooperations.

Liquidity and Capital Resources

At December 31, 2000 and 1999 we had no current assets. We havenon-current assets represented by available for sale securities of 3,000 CMDI shares whichwere valued at $46,875 at December 31, 1999 and $3,150 at December 31, 2000, respectively.At April 30, 2001 the 3000 CMDI shares held as non-current assets have a value of $210based upon the closing bid price of $.07 per share at such date. We had no liabilities atDecember 31, 2000 and 1999. 

During 1999 we raised no funds through the sale of securities. However,prior to the sale of RCS and RCSS on July 1, 1999, we collected $712,414 in accountsreceivable which proceeds were utilized in connection with our then existing healthcareoperations. Following the sale of RCS and RCSS, we have generated no revenues from anysource nor have we received any funding from CMDI. In fact, we had only limitedadministrative expenses of $2,152 during 1999. Since Mr. Baker became our president andchairman in July 2000, he paid for the benefit of the Company approximately $15,375,principally to pay accounting fees relating to our filings and reports under the ExchangeAct. These filings are intended to permit us to become current under the reportingrequirements of the Exchange Act. While we are dependent upon limited interim advancesmade on behalf of the Company by Mr. Baker to pay professional fees, we have no writtenfinance agreement with Mr. Baker to provide any continued funding. The expenses paid byMr. Baker have not been accounted for as liabilities because Mr. Baker has treated them aspart of his costs of acquiring control. In December 2000 we issued 6,750,000 shares to Mr.Baker at par value in connection with his acquisition of voting control. Mr. Baker ispresently negotiating on our behalf  to pay Mr. Thomas J. Craft, Jr., P.A., ourcorporate securities counsel, and his affiliate, CR Capital Services, Inc., a Floridacorporation engaged in the business of providing corporate securities compliance services,in shares for services provided and to be provided. No determination has been maderegarding the amount of shares being issued for such services.

We may determine to seek to raise funds from the sale of equity or debtsecurities, from bank or other borrowings or a combination thereof as part of anyconsideration in effecting a Business Combination. However, we have no commitments as ofthe date hereof to issue any securities, and cannot at this time predict whether equity ordebt financing will become available at terms acceptable to us, if at all. We anticipatethat in connection with a Business Combination, we will, in all likelihood, issue asubstantial number of additional shares and to the extent that such additional shares areissued, our shareholders will experience a dilution in their ownership interest.Additionally, if a substantial number of our shares are issued in connection with theconsummation of a Business Combination, a change in control  may be expected tooccur.

There currently are no limitations on our ability to borrow funds toeffect a Business Combination. However, our limited resources and lack of operatinghistory may make it difficult to borrow funds. The amount and nature of any borrowing byus will depend on numerous factors, including our capital requirements, potential lenders'evaluation of our ability to meet debt service on borrowing and the then prevailingconditions in the financial markets, as well as general economic conditions. We do nothave any arrangements with any bank or financial institution to secure additionalfinancing and there can be no assurance that such arrangements if required or otherwisesought, would be available on terms commercially acceptable or otherwise in our bestinterests. Our inability to borrow funds required to effect or facilitate a BusinessCombination, or to provide funds for an additional infusion of capital into a TargetBusiness, may have a material adverse effect on our financial condition and futureprospects, including the ability to effect a Business Combination. To the extent that debtfinancing ultimately proves to be available, any borrowing will subject us to variousrisks traditionally associated with indebtedness, including the risks of interest ratefluctuations and insufficiency of cash flow to pay principal and interest. Furthermore, aTarget Business may have already incurred debt financing and, therefore, subject us to allthe risks inherent thereto.

ITEM 7. FINANCIAL STATEMENTS

Set forth below are the audited financial statements for the Companyfor the year ended December 31, 2000 and 1999.

**INDEX TO    CONSOLIDATED FINANCIAL STATEMENTS**
PageREPORT OF INDEPENDENT PUBLIC    ACCOUNTANTS19
     CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2000 AND DECEMBER 31, 199920
     CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE YEARS ENDED DECEMBER 31, 2000 AND 199020  CONSOLIDATED STATEMENTS OF    STOCKHOLDERS’ EQUITY YEARS ENDED DECEMBER 31, 2000 AND 199921
     CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2000 AND 199921  NOTES TO CONSOLIDATED    FINANCIAL STATEMENTS22
 

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Directors and StockholdersBSD Healthcare Industries, Inc.
We have audited the accompanying consolidated balance sheets of BSD HEALTHCAREINDUSTRIES, INC. as of December 31, 2000 and 1999, and the related consolidated statementsof operations, stockholders’ equity and cash flows for the years then ended. Thesefinancial statements are the responsibility of the Company’s management. Ourresponsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards. Thosestandards require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in thefinancial statements. An audit also includes assessing the accounting principles used andsignificant estimates made by management, as well as evaluating the overall financialstatement presentation. We believe that our audit provides a reasonable basis for ouropinion.

In our opinion, the consolidated financial statements referred to above present fairly,in all material respects, the financial position of BSD Healthcare Industries, Inc. as ofDecember 31, 2000 and 1999, and its results of operations and cash flows for the yearsthen ended, in conformity with generally accepted accounting principles.

 /s/ GRASSANO ACCOUNTING, P. A.Boca Raton, FloridaMarch 19, 2001
 
**BSD HEALTHCARE INDUSTRIES, INC.
CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2000 AND 1999    
ASSETS
2000
1999Current    Assets:      Cash and cash equivalents
$
- 
$
-         Total current assets
- 
-       Available-for-sale securities
3,150
46,875        Total Assets
$
3,150
$
46,875
LIABILITIES AND STOCKHOLDERS' EQUITYCurrent    liabilities:        Total current liabilities
- 
-           Total liabilities
- 
- Stockholders'    equity:      Preferred stock, $.001 par value; 5,000,000 shares      authorized; none issued and outstanding      Common stock, $.001 par value; 50,000,000 shares       authorized; 1,960,001 shares issued and outstanding
8,710
1,960      Additional paid-in capital
168,033 
168,033      Retained earnings (accumulated deficit)
111,257 
111,257      Accumulated other comprehensive income (loss)
(278,100)
(234,375)        Total stockholders' equity
3,150
46,875          Total   Stockholders' Equity and Liabilities
$
3,150
$
46,875
See accompanying notes to consolidated financial    statements.
 
**BSD HEALTHCARE INDUSTRIES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS YEARS ENDED DECEMBER 31, 2000 AND 1999         
2000
1999  Administrative    expense
$
- 
$
(2,152)Forgiveness    of debt
- 
689,910   Income    (loss) from continuing operations
- 
687,758   Discontinued    health care operations:      Income (loss) from discontinued operations
- 
(539,149)      Loss on disposal of discontinued operations
- 
-         Income (loss) from discontinued operations
- 
(539,149)  Net    income (loss)
$
- 
$
148,609   Basic    earning (loss) per common share:      Earnings (loss) from continuing operations
$
- 
$
.35       Earnings (loss) from discontinued operations
- 
(.27)        Net earnings (loss) per share
$
- 
$
.08   Basic    weighted average common shares outstanding
2,421,066
1,960,001
See accompanying notes to consolidated financial    statements.
 
**BSD HEALTHCARE INDUSTRIES, INC.
CONSOLIDATED    STATEMENTS OF STOCKHOLDERS’ EQUITY YEARS ENDED DECEMBER 31, 2000 AND 1999              
Retained
Accumulated  
Addi-
Earnings
Other  
Common Stock
tional
(Accu-
Comprehensive  
Number
Paid-in
mulated
Income
of Shares
Amount
Capital
Deficit)
Loss
TotalBalance,    December 31, 1998
1,960,001 
1,960 
168,033 
(37,352)
132,641Unrealized    loss on available-for-sale    securities
(234,375)
(234,375)Net    income        
148,609    
148,609Balance,    December 31, 1999
1,960,001 
$
1,960 
$
168,033 
$
111,257 
$
(234,375)
$
46,875Issued    6,750,000 shares of common stock
6,750,000
6,750
(6,750)Unrealized    loss on available-for-sale    securities
(43,725)
(43,725)Balance,    December 31, 2000
6,750,001
$
8,710
$
161,283
$
111,257 
$
(278,100)
$
3,150
See    accompanying notes to consolidated financial statements.
 
**BSD    HEALTHCARE INDUSTRIES, INC.
CONSOLIDATED    STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2000 AND 1999   
2000
1999Operating activities:   Net income (loss)
$
- 
$
148,609    Adjustments to    reconcile net income (loss)    to net cash    provided by operating activities:   Depreciation
- 
7,126    Amortization of    goodwill and deferred financing costs
- 
217,408    Bad debt expense
- 
28,000    Forgiveness of    debt
- 
(689,910)   Estimated loss on    disposal of discontinued operations
- 
143,634    Disposal of RCS's    cash
- 
(49,884)   Changes in    operating assets and liabilities        Accounts receivable
- 
712,414      Other    current assets
- 
(1,868)        Accounts payable
- 
47,825         Accrued expenses and other liabilities
- 
(367,445)          Net cash provided by operating activities
- 
52,275 Investing activities:   Proceeds received    from affiliate, net
- 
182,638   Purchases of    equipment
- 
(823)          Net cash provided by (used in) investing activities
- 
181,815 Financing activities:   Net repayments of    short-term borrowings
- 
(252,261)          Net cash provided by (used in) financing activities
- 
(252,261)Net increase (decrease) in cash    and cash equivalents
- 
(18,171)Cash and cash equivalents,    beginning of period
- 
18,171 Cash and cash equivalents, end    of period
$
   - 
$
- Supplemental disclosure of cash    flow data:   Interest paid
$
- 
$
90,614 
See    accompanying notes to consolidated financial statements.
BSD HEALTHCARE INDUSTRIES, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1 – History and organization of the Company:

BSD Healthcare Industries, Inc. ("BSD") was incorporated inFlorida as Park Avenue Marketing, Inc. on February 7, 1989 to serve as a "blindpool" or "blank check" company for the purpose of either merging with oracquiring an operating company. BSD was initially capitalized by its founders whopurchased 68,966 shares of common stock for $10,000 (share and per share amounts have beenretroactively restated, where appropriate, to reflect a 200 for 1 stock split effected bythe Company on June 24, 1997 and a 1 for 14.5 reverse stock split effected by the Companyon February 2, 1998).

BSD did not conduct any operations of a commercial nature or have any significantactivities until February 1, 1998 when it acquired 100% of the common stock of twocommonly-controlled companies, Respiratory Care Services, Inc. ("RCSI") and RCSSubacute, Inc. ("Subacute"). RCSI and Subacute are referred to collectivelyherein as "RCS," and BSD, RCS and Subacute are referred to collectively hereinas the "Company." As further explained in Note 3, BSD accounted for theacquisition of its 100% interest in RCS pursuant to the purchase method of accountingeffective as of February 1, 1998 and, therefore, the historical consolidated financialstatements only include the results of operations of RCS subsequent to its acquisition.

On December 7, 1998, Comprehensive Medical Diagnostics, Inc. (formerly CoventryIndustries Corp.) ("CMDI") issued shares of common stock to the stockholders ofBSD and acquired 81.7% of the outstanding shares of common stock of BSD. The acquisitionof BSD by CMDI had no effect on the accompanying consolidated financial statements of theCompany.

BSD has been a holding company since it acquired RCS and the Company's only operationshave been conducted by RCSI and Subacute. RCSI, which was incorporated on July 1, 1988,provides quality respiratory therapy staff in a variety of health care settings. Subacute,which was incorporated on October 19, 1995, provides credentialed, licensed therapistsexperienced in all phases of skilled and subacute respiratory care. These health careservices are provided primarily to Medicare patients.

As further explained in Note 3, on July 1, 1999, the Company's board of directors andstockholders approved the disposal of the Company's health care operations and the sale ofRCSI and Subacute to two of the stockholders of CMDI (they also serve as officers anddirectors of CMDI) and, accordingly, the results of operations of the subsidiaries havebeen reclassified and reflected as discontinued operations in the accompanyingconsolidated statements of operations for all periods subsequent to their acquisition.Since they conducted all of the business operations of the Company, the accompanyingconsolidated statements of operations do not reflect any continuing operations andsubstantially a11 of the assets and liabilities in the accompanying consolidated balancesheets are those related to the discontinued operations.

Subsequent to the consummation of the sale of the subsidiaries, the management of CMDIintends to use BSD as a "blind pool" or "blank check" company for thepurpose of either merging with or acquiring an operating company.

Note 2 - Summary of significant accounting policies:

Principles of consolidation:

The accompanying consolidated financial statements include the accounts of BSD and itswholly-owned subsidiaries, RCS and Subacute, from February 1, 1998, the date they wereacquired. All significant intercompany accounts and transactions have been eliminated inconsolidation.

Use of estimates:

The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions that affectcertain reported amounts and disclosures. Accordingly, actual results could differ fromthose estimates.

Cash equivalents:

Cash equivalents include all highly liquid investments with a maturity of three monthsor less when acquired.

Equipment: 

Equipment is carried at cost. Depreciation is provided using the straight-line methodover estimated useful lives ranging from five to 14 years.

Available-for-sale securities:

Equity securities are classified as "available-for-sale" as defined by SFASNo. 115. In accordance with that statement, they are reported at aggregate fair value withunrealized gains and losses excluded from earnings and reported as a separate component ofstockholders’ equity, net of deferred taxes.

Income taxes:

The Company accounts for income taxes pursuant to the asset and liability method whichrequires deferred income tax assets and liabilities to be computed annually for temporarydifferences between the financial statement and tax bases of assets and liabilities thatwill result in taxable or deductible amounts in the future based on enacted tax laws andrates applicable to the periods in which the differences are expected to affect taxableincome. Valuation allowances are established when necessary to reduce deferred tax assetsto the amount expected to be realized. The income tax provision or credit is the taxpayable or refundable for the period plus or minus the change during the period indeferred tax assets and liabilities.

Earnings (loss) per share:

The Company presents "basic" earnings (loss) per share and, if applicable,"diluted" earnings per share pursuant to the provisions of Statement ofFinancial Accounting Standards No. 128, Earnings per Share ("SFAS 128"). Basicearnings (loss) per share is calculated by dividing net income or loss by the weightedaverage number of shares outstanding during each period. The calculation of dilutedearnings (loss) per share is similar to that of basic earnings per share, except that thedenominator is increased to include the number of additional common shares that would havebeen outstanding if all potentially dilutive common shares, such as those issuable uponthe exercise of stock options or under other agreements, had been issued during theperiod.

Diluted per share amounts have not been presented in the accompanying consolidatedstatements of operations because the Company did not have any securities or agreementsduring the years ended December 31, 2000 and 1999 that could have resulted in the issuanceof additional common shares.

Comprehensive income:

Statement of Financial Accounting Standards No. 130, "Reporting ComprehensiveIncome," (SFAS 130), requires that total comprehensive income be reported in thefinancial statements. Total comprehensive income is presented in Note 4.

Recent accounting pronouncements:

In the periods reported, the Company was subject to the provisions of Statement ofFinancial Accounting Standards No. 131 ("SFAS 131"), "Disclosures aboutSegments of an Enterprise and Related Information." This statement had no impact onthe Company’s financial statements as the Company’s financial statements reflecthow the "key operating decisions maker" views the business. The Company willcontinue to review this statement over time to determine if any additional disclosures arenecessary based on evolving circumstances.

Note 3 - Acquisition and disposition of RCS: 

The Company acquired its 100% interest in RCS on February 1, 1998 in exchange for totalinitial consideration of $2,149,150, of which $1,989,157 was paid in cash and the balanceof $159,993 was paid through the issuance of 35,554 shares of the Company's common stockat $4.50 per share (the fair market value of the common stock as of the date of closing).The acquisition has been accounted for pursuant to the purchase method and, accordingly,the results of operations of RCS have only been included in the accompanying consolidatedstatements of operations from February 1, 1998.

The cost of acquiring RCS, which exceeded the fair value of the net assets acquired by$1,559,074, was allocated as follows
Cash and cash equivalents
$
39,073 Accounts receivable
1,012,760 Goodwill
1,559,074 Other current and noncurrent    assets
106,074 Short-term notes payable
(311,000)Other current liabilities
(256,831)Total cost of acquisition
$
2,149,150 
The issuance of the shares of common stock as part of the considerationfor the acquisition of RCS was a noncash transaction that is not reflected in theaccompanying 1998 consolidated statement of cash flows.

In connection with the acquisition, the Company agreed to makeadditional payments to the former stockholders of RCS based on the results of operationsof RCS during the five-year period that commenced on February 1, 1998. Under generallyaccepted accounting principles, such consideration is only accrued and charged as anadditional cost of the acquisition when a contingent payment becomes due. The Companyaccrued a liability of $500,000 for the contingent payment due based on RCS's results ofoperations through December 31, 1998 and recorded an equivalent amount as goodwill. Noadditional amount was recorded during the year ended December 31, 1999. Any additionalamounts of goodwill recorded as a result of the contingent payment provisions of theacquisition agreement will be amortized prospectively over the estimated remaining usefullife of the asset.

Unaudited pro forma information showing the Company's results ofoperations for the years ended December 31, 1999 and 1998 assuming the acquisition of RCShad been consummated on January 1, 1998 has not been presented since such assumption wouldhave no affect on the results of the Company's continuing operations.

As explained in Note 1, on July 1, 1999, the Company's board ofdirectors and stockholders approved the disposal of all of the Company's health careoperations and the sale of RCSI and Subacute to two of the stockholders of CMDI.Accordingly, the results of operations of RCS from February 1, 1998, the date ofacquisition, through December 31, 1999 have been retroactively reclassified and reflectedas income (loss) from discontinued health care operations in the accompanying consolidatedstatements of operations for the years ended December 31, 2000 and 1999. 

Since RCS conducted all of the business operations of the Company, theaccompanying consolidated statements of operations do not reflect any continuingoperations and substantially all of the assets and liabilities in the accompanyingconsolidated balance sheets are those related to the discontinued operations.

The Company received 75,000 (3,000 after the 1999 25 to 1 reverse stock split) sharesof common stock of CMDI as the total consideration for the sale of RCSI and Subacute. TheCompany accrued an estimated loss of $143,634 on the disposal of its health careoperations as of December 31, 1998 based on management's estimate of the carrying value ofthe net assets of RCSI and Subacute that will be transferred upon the consummation oftheir sale, net of the estimated fair market value of the shares of CMDI it will receiveof $253,152 (or $3.375 per share). The accrued loss on disposal is included in income(loss) from discontinued health care operations in the accompanying consolidated statementof operations for the year ended December 31, 1998. (Note: the actual value of the CMDIcommon stock was $3.75 per share. This difference was adjusted during 1999.) RCS alsoforgave all of BSD’s intercompany debt.

Note 4 – Stock transactions:

On December 6, 2000, the Company issued 6,750,000 shares of common stock to theCompany’s sole director and president. There were no other stock nor stock optiontransactions.

Note 5 – Comprehensive income:

The Company adopted SFAS No. 130, "Reporting Comprehensive Income," at thebeginning of 1998. The adoption had no impact on net income or total stockholders’equity. Comprehensive income consists of net income and other comprehensive income. Theyear ended December 31, 1998 had no other comprehensive income.

On July 1, 1999, BSD acquired 75,000 (3,000 after the 1999 25 to 1 reverse stock split)shares of CMDI common stock in exchange for its stock in RCS (see Note 3.) This stockrepresents available-for-sale securities according to SFAS No. 115 and was valued at$281,250. The following is the comprehensive income for the years ended December 31:
20001999Accumulated other comprehensive income   (loss), beginning of year
$
(234,375)
$
- Unrealized loss on available-for-sale  securities (Value of CMDI: $3,150 for 2000  and $46,875 for 1999)(43,725)(234,375)Accumulated other comprehensive income   (loss), end of year
$(278,100)$(234,375)
Note 6 - Income taxes: 

BSD has no income tax liability for the years ended December 31, 2000 and 1999, andthere are no tax timing differences as of December 31, 2000 and 1999. 

Note 7 – Noncash transaction for cash flows statements:

As explained in Note 3, BSD sold RCS on July 1, 1999. The followingrepresents this noncash transaction for the year ended December 31, 1999:
Receipt    of CMDI common stock
$
281,250 Disposal of RCS's assets and liabilities:Accounts    receivable, net
(622,896)Other    current assets
(22,718)Equipment,    net
(84,113)Deferred    loan fees, net
(13,417)Goodwill,    net
(1,475,669)Notes    payable
1,129,424 Accounts    payable
326,207 Accrued    expenses and other liabilities
440,938 Payable    to affiliate
40,994 
$
- 
Note 8 - Fair value of financial instruments:

The Company's material financial instruments at December 31, 2000 and1999 for which disclosure of estimated fair value is required by certain accountingstandards consisted of available-for-sale securities. In the opinion of management,available-for-sale securities are being carried at their fair value. 

 

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE

The financial statements included as part of our Annual Report for theyear ended December 31, 2000 were audited by Grassano Accounting P.A. as were thefinancial statements for our year ended December 31, 1999. We filed a Current Report onForm 8-K on March 5, 2001 with respect to Item 4, "Changes in Registrant's CertifyingAccountant" in response to a comment letter from the SEC with respect to our Form10-SB/12g/A.  The Form 8-K reported that the effective date of the changes incertifying accountant was June 28, 2000, as disclosed below in the Form 8-K which isincorporated by reference. The text of the Form 8-K filed on March 5, 2001 is as follows:

"(a) (1) Previous Independent Accountant
(i) Effective on June 28,    2000, and directly as a result of a change in the Company's management and the appointment    of Mark Baker as President and director by the consent of the Company's board of    directors, the engagement of J.H. Cohn, LLP, the independent accountant that had audited    the Company's financial statements for its year ended December 31, 1998 effectively was    terminated by the appointment of Grassano Accounting, P.A. As a result, J.H. Cohn, L.L.P.    did not resign nor did they decline to stand for re-election. While constructively J.H.    Cohn, L.L.P.   was aware that it was no longer the Company's independent accountant,    it was not until March 2, 2001 in the preparation of this Form 8-K that the former    accountants were informed in writing that they were effectively dismissed.(ii) The report of J.H. Cohn,    L.L.P. on the financial statements of the Company or the fiscal year ended December 31,    1998 that were included in the Company's registration statement Form-10SB/12g filed on    August 18, 1999 contained no adverse opinion or disclaimer of opinion and was not    qualified or modified as to uncertainty, audit scope, or accounting principles.(iii) The decision to change    accountants was a result of the change in the Company's management and the    determination of the Company's new President, Mark Baker, to engage Grassano Accounting,    P.A., as the Company's independent accountants to replace  J.H. Cohn, L.L.P. This    action was ratified by the Company's board of directors which consisted solely of Mark    Baker, following the resignation of the Company's former directors and officers. (iv) During the Company's    fiscal year ended December 31, 1998 and through the date of this report, the Company has    had no disagreements with its former accountants, J.H. Cohn, L.L.P., whether or not    resolved, on any matter of accounting principles or practices, financial statement    disclosure, or auditing scope or procedure, which,  if not resolved to the former    accountant's satisfaction, would have caused it to make a reference to the subject matter    of the disagreement(s) in connection with its report on the financial statements of the    Company for its year ended December 31, 1998.(v) The Company has requested    that J.H. Cohn, LLP. furnish it with a letter addressed to the Securities and Exchange    Commission stating whether  it agrees with the above statements and, if not, the    respect in which it does not agree. A copy of such letter, dated March 2, 2001 is filed as    Exhibit 16.1 to this Form 8-K.
(a) (2) Engagement of New Independent Accountant.
Effective as of June 28, 2000, Grassano Accounting P.A.,    had been engaged by the Company as its new independent accountant to audit the Company's    financial statements.
(a) (3) The Company has provided the formeraccountant with a copy of the disclosures it is making in response to this Item 4 prior tothe filing of this Form 8-K and requested that the former accountant furnish a letteraddressed to the Commission stating whether it agrees with the statements made by theCompany and, if not, the respect in which it does not agree."
**PART III**
ITEM 9. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

At present we have one executive officer and director. We contemplatethat we will elect one or more additional directors and appoint additional officers inconnection with a Business Combination transaction. Our director(s) are elected to serveuntil the next annual meeting of shareholders and until his (their) respective successorswill have been elected and will have qualified.

The following table sets forth as the name, age and position held with respect to oursole director and executive officer:
Name
Age
PositionsMarc Baker
40
President and Chairman
Marc Baker, our sole executive officer and director, has served inthese capacities since July 2000. Mr. Baker is a licensed certified public accountant withoffices in Hollywood, FL. For more than the past five years, Mr. Baker has been engaged inthe business of accounting and financial and business consulting services. During the pastfive years, Mr. Baker served as an officer and director of the following publicnon-operating companies each of which entered into a Business Combination during the yearsstated: (i) Life Industries Inc. - Mr. Baker served as president of Life Industries Inc.,a public non-operating company, that filed its Form 10 in 1995, prior to Mr. Baker'sinvolvement, but never filed any Exchange Act reports. Mr. Baker after becoming presidentof Life Industries caused Life Industries to engage an accounting firm and legalrepresentation so that it could enter into a business combination with Quill Industries,an operating company, in 1997. At the date of the transaction with Quill, Mr. Bakerresigned his position as an officer and director and disposed of his share interest inLife Industries to an unaffiliated party. Prior to the business combination between Lifeand with Quill, and as a result of Mr. Baker's efforts, Life Industries had availablecurrent information required by Rule 15c-2-11, which permitted a market maker to enterquotes for the Life shares on the pink sheets. However, while Quill Industries on August21, 1998 filed a Form 10-SB under the Exchange Act to become a reporting company, whichwas after Mr. Baker's resignation, the Form 10-SB was withdrawn on June 4, 1999 and LifeIndustries never filed any reports under the Exchange Act; (ii) Stetson Oil Exchange Inc.- Mr. Baker was an officer and director of Stetson Oil Exchange Inc., a publicnon-operating company that entered into a business combination transaction with TelecomWireless Corp., an operating company, in 1998, and resigned his positions and disposed ofhis share interest in Stetson when it entered into a business combination with TelecomWireless. Telecom Wireless became a reporting company under the Exchange Act and itsshares were traded on the OTC:BB until the shares were delisted for failure to continue toremain current under the Exchange Act; (iii) Skintek Labs, Inc. - Mr. Baker was an officerand director of  Biologistics Inc., a public non-operating company, and when itentered into a merger agreement with Skintek Labs Inc., an operating company, in 1999, Mr.Baker resigned as an officer and director. Skintek Labs has continued to be an operatingand reporting company under the Exchange Act and its shares are subject to quotation onthe OTC:BB; (iv) Union Chemical Corp. -  Mr. Baker was president of  UnionChemical Corp., a public non-operating company that was never a reporting company underthe Exchange Act. Mr. Baker sold his interest in Union Chemical and resigned as president  prior to Union Chemical entering into a merger agreement with HotYellow 98.com, anoperating company, in 1999 and Mr. Baker had no involvement in the merger transaction.HotYellow filed a registration statement on Form 10-SB on August 23, 1999 but never filedany required Exchange Act reports and is not current under the reporting requirementsunder the Exchange Act; and (v) National Venture Capital Fund, Inc. - Mr. Baker is thesecretary-treasurer and a director of  National Venture Capital Fund, Inc., anon-operating company that filed its Form 10-SB/12g on May 6, 1999 and filed its annualreport for its year ended April 30, 2000 and its quarterly report for the first quarterended July 31, 2000 but has failed to file the required quarterly reports under theExchange Act  and is therefor not current in its reporting requirements. From 1994 to1996, Mr. Baker was a managing director of Paige and Associates, an investment bankingfirm with offices in Deerfield, FL.

Marc Baker was appointed to our board of directors and designated asour president by action of our former board of directors on June 28, 2000. Mr.Baker was appointed as a director and president by the consent of sole directors in lieuof meeting effective June 28, 2000. Public notification was made in our reports andfilings under the Exchange Act, commencing with the filing of our amendment no.1 to ourregistration statement on Form 10-SB/12g/A filed on November 30, 2000. Following theappointment of Marc Baker, the former board members, Stephan Rosedale, Ronald Wilheim andRobert Hausman, resigned as officers and directors in July 2000. Following the designationand election of of Mr. Baker as our president and sole director, and in order for Mr.Baker to acquire voting control, we issued to Mr. Baker 6,750,000 restricted shares at parvalue on December 6, 2000. See Item 11, "Security Ownership of Certain BeneficialOwners and Management" and Note 4 to the Notes to Consolidated Financial Statements.

Section 16(a) Beneficial Ownership Reporting Compliance:

Name of Officer/DirectorForms Not Filed

Marc Baker                    Forms 3, 4 and 5

ITEM 10. EXECUTIVE COMPENSATION
          
Long Term Compensation        
Annual Compensation
Awards
Payouts  
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Name and Principal    Position
Year
Salary
Bonus 
Other Annual    Compensation
Restricted Stock    Award(1) 
Securities Underlying    Options/SAR 
LTIP Payouts 
All other compensation      
($)($)($)($)(#)($)($)
Marc Baker, President    and Chairman (1)
2000
0006,750,000000
(1) Mr. Baker, our    sole executive officer and director, commenced serving in such positions in July 2000.    During 1999 and 1998,  we paid no executive compensation, because we lacked the    cash flow and financial resources.  The Company has no employment agreement with Mr.    Baker nor any arrangement to pay any compensation to Mr. Baker. Mr. Baker  was issued    6,750,000 restricted shares at par value in December 2000. 
ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth certain informationregarding the beneficial ownership of our shares as of April 30, 2000 by each personowning more than 5% of our shares, our the directors and executive officers during 2000,and by all officers and directors at April 30, 2001, as a group (1 person).
Name and Address of Beneficial Owner
Amount and Nature of    Beneficial Ownership
Percent of Class    Outstanding (1)Institute of Geriatric Research (2)
1,602,000
18.4%Attn.: Simon Groner, Esq., 216 East 9th    Street, Cincinnati, OH 45202Ronald Wilheim (3)
0
0%4700 Ashwood Dr., Cincinnati, OH 45241Robert Hausman (3)
0
0%902 Clint Moore Road, Suite 114, Boca    Raton, FL 33487Stephen Rosedale (3)
199,996
2.3%32 Nassau Street, 2nd Floor, Princeton, NJ    08542Marc Baker (4)
6,750,000
77.5%2700 North 29th Avenue, Suite 305,    Hollywood, FL 33020All Officers and Directors as a Group (one    person)
6,750,000
77.5%  (1) Based upon 8,710,001 shares    issued and outstanding at April 26, 2001.
(2) The    Institute of Geriatric Research is a charitable organization with headquarters in    Cincinnati, OH. It was organized on May 30, 1997. The 1,602,000 shares were transferred in    September 1999 to the charity in a contribution by CMDI and CMDI's then principal    shareholder and president, Robert Hausman, who served as the Company’s president and    chief operating officer from December 1998 until June 2000. At the time of this charitable    contribution, there was no active trading market in our shares and trading had been only    sporadic prior to and subsequent to the donation. The transaction was not reflected on    CMDI's financial statements, we understand, because the fair market value of the assets    contributed (the 1,602,000 shares)  was not material to CMDI's assets at such date.    Mr. Hausman ceased to be an officer or director of CMDI during the first quarter of 2000.    Mr. Hausman is not an officer, director nor does he hold any position with the Institute    of Geriatric Research. The Institute of Geriatric Research is a registered charitable    organization with the IRS. At present, it has no operations. The Institute of Geriatric    Research's board of directors consists of three persons, Simon Groner, Esq., David Spetner    and Jackie Rabenstein, who are not affiliated with our present or former management. The    Institute of Geriatric Research is not active in our business or management but the    trustees/directors of the Institute do have voting power and investment power with respect    to the 1,602,000 shares.(3) Messrs. Wilheim, Hausman and    Rosedale were officers and directors until their resignations effective on July 17, 2000    following the appointment of Mr. Baker as our sole executive officer and director on June    28, 2000.(4) Marc Baker became the    Company’s president and sole director on June 28, 2000, be the consent of the sole    directors of the Company at that date. The sole directors at that date were Messrs.    Wilheim and Rosedale, who resigned their positions on July 17, 2000. Mr. Baker was issued    6,750,000 shares at par value in December 2000 in connection with his acquisition of    control.
In addition to the shares referred to above, the Company had agreed to issue to SaintesHoldings Ltd. in March 1999 under a subscription agreement a total of 600,000 shares ofthe Company's common stock in consideration for a note  in the amount of $300,000.However, the note was never paid to the Company, we believe because the Company was in theprocess of ceasing operations and as a result, the subscription receivable was canceledand no shares were ever issued to Saintes Holdings Ltd. The remaining 158,005 shares thatare issued and outstanding are owned by approximately 75 shareholders, all of whom arenon-affiliates of the Company, our present sole officer/director, our former management orthe Institute of Geriatric Research.

Change in Control

As disclosed above, we had a change in control with the resignations effective on July17, 2000 by our executive officers and directors, Messrs. Wilheim, Hausman and Rosedale.Prior to their resignations, Mr. Marc Baker became our president and sole director on June28, 2000 by the action and consent of our former directors. Mr. Baker was issued 6,750,000shares or 77.5% of our total issued and outstanding shares, at par value, on December 6,2000. See Note 4 to the Notes to Consolidated Financial Statements. There is no votingagreement or arrangement between the Institute of Geriatric Research and Mr. Baker withrespect to their shares.

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Messrs. Rosedale and Wilheim, our former officers and directors,acquired our shares from Michael Fridovich, the former principal shareholder of theCompany on September 22, 1997 for cash consideration of $200,000. Michael Fridovich wasour only principal shareholder from March 3, 1990 to 1997. Mr. Fridovich has never had anyrelationship with Rosedale, Wilheim, CMDI or RCS/RCSS. In December 1998 Messrs. Rosedaleand Wilheim sold their 1,602,000 shares to CMDI in exchange for 118,250 shares of CMDI,which represented 1.87% of  CMDI's then 6,300,000 issued and outstanding shares. InJuly 1999, Messrs. Rosedale and Wilheim purchased the stock of RCS and RCSS, our formeroperating subsidiaries, for 75,000 CMDI shares, which represented 6.9% of CMDI's then1,093,958 issued and outstanding shares. This reflects the reverse share recapitalization.On July 13, 2000 CMDI shares became subject to a 1 for 25 reverse share recapitalizationwhich resulted in our ownership of 3,000 CMDI shares. See the full discussion of the CMDItransaction under Item 1. "Description of Business" and Item 6."Management’s  Plan of Operation".

We do not have any employment agreement with Mr. Baker. Mr. Baker paidcertain of our expenses in the approximate amount of $15,375 from June 28, 2000 to thedate of filing of this Form 10-KSB, principally for our accounting fees. In a transactionrelated to Mr. Baker's acquisition of control, we issued to Mr. Baker 6,750,000 restrictedshares in December 2000 at par value.  See also the discussion under Part III, Item11, "Security Ownership of Certain Beneficial Owners and Management" above andNote 4 to the Notes to Consolidated Financial Statements. As a result of the issuance ofthe 6,750,000 shares to Mr. Baker, he has voting control as well as control of the boardof directors and management. 

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(A) EXHIBITS

Exhibit No.
Description
3.1
Articles of Incorporation    (incorporated by reference to Exhibit 3.1to the Registration Statement on Form 10-SB/12g    filed August 18, 1999 (File No. 0-27075)
3.2
Bylaws (incorporated by    reference to Exhibit 3.2 to the Company's Registration Statement on Form 10-SB/12g filed    August 18, 1999 (File No. 0-27075)
10.1Stock Purchase Agreement dated February 1,    1998 (incorporated by reference to Exhibit 10.1 to the Registration Statement on Form    10-SB12g/A filed November 30, 2000)
10.2Stock Purchase Agreement dated July 1, 1999    (incorporated by reference to Exhibit 2.2 to the Company's Registration Statement on Form    10-SB/12g filed August 18, 1999)
99.1
Save Harbor Compliance    Statement for Forward-Looking Statements
99.2
Chapter 607.0850 of the    Florida Statutes 1998 (incorporated by reference as Exhibit 99.2 to the Registration    Statement on Form 10-SB12g/A filed November 30, 2000)
99.3
Chapter 607.1103 of the    Florida Statutes 1998 (incorporated by reference as Exhibit 99.2 to the Registration    Statement on Form 10-SB12g/A filed November 30, 2000)
Description of Exhibits

EXHIBIT 99.1

PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995 SAFE HARBOR COMPLIANCESTATEMENT FOR FORWARD-LOOKING STATEMENTS

In passing the Private Securities Litigation Reform Act of 1995 (the"Reform Act"), 15 U.S.C.A. Sections 77z-2 and 78u-5 (Supp. 1996), Congressencouraged public companies to make "forward-looking statements" by creating asafe harbor to protect companies from securities law liability in connection withforward-looking statements. BSD Healthcare Industries Inc. ("the Company")intends to qualify both its written and oral forward-looking statements for protectionunder the Reform Act and any other similar safe harbor provisions.

"Forward-looking statements" are defined by the Reform Act.Generally, forward-looking statements include expressed expectations of future events andthe assumptions on which the expressed expectations are based. All forward- lookingstatements are inherently uncertain as they are based on various expectations andassumptions concerning future events and they are subject to numerous known and unknownrisks and uncertainties which could cause actual events or results to differ materiallyfrom those projected. Due to those uncertainties and risks, the investment community isurged not to place undue reliance on written or oral forward-looking statements of theCompany. The Company undertakes no obligation to update or revise this Safe HarborCompliance Statement for Forward-Looking Statements (the "Safe HarborStatement") to reflect future developments.

(B) REPORTS ON FORM 8-K

On March 5, 2001 we filed a Current Report on Form 8-K with respect toItem 4, "Changes in Certifying Accountant". The Form 8-K is incorporated byreference herein. Also see the disclosure in Item 8, "Changes in and Disagreementswith Accountants on Accounting and Financial Disclosure". 
**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 be signed on itsbehalf by the undersigned, thereunto duly authorized.

BSD HEALTHCARE INDUSTRIES INC.
Marc Baker, President, Chief Executive Officer
By: /s/ Marc Baker
Hollywood, FL
Dated: May 1, 2001********************** |
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