SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549

                           FORM 10-KSB
    ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                      EXCHANGE ACT OF 1934

For the year ended December 31, 1999Commission File No. 000-27339





                         BEPARIKO BIOCOM
     (Exact name of registrant as specified in its charter)




Nevada                                            88-0426887
(State of organization) (I.R.S. Employer Identification No.)

8452 Boseck Street, Number 272, Las Vegas, NV 89145
(Address of principal executive offices)

Registrant's telephone number, including area code (702) 228-4688

Securities registered under Section 12(g) of the Exchange Act:
     Common stock, $0.001 par value per share

Check whether the issuer (1) filed all reports required to be
file by Section 13 or 15(d) of the Exchange Act during the past
12 months and (2) has been subject to such filing requirements
for the past 90 days.  Yes X

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

Issuer's Revenue during the year ended December 31, 1998:   $ 0

As  of December 31, 1999, the registrant had 5,000,000 shares  of
its common stock, $0.001 par value, outstanding. Aggregate market
value  of  the voting and non-voting common equity held  by  non-
affiliates  based on the price of N/A per share (the  selling  or
average bid and asked price) as of March 29, 2000: N/A.

NOTE: The company's stock is not, and has not, been traded or
quoted, and the book value is negative. Therefore, there is no
way to ascertain a market value for the stock.

              DOCUMENTS INCORPORATED BY REFERENCE:

None

                             PART I

ITEM 1.   DESCRIPTION OF BUSINESS

                           Background

BEPARIKO BIOCOM (the "Company") is a Nevada corporation formed on
April  2, 1997. The Company's offices are located at 8452  Boseck
Drive,  Unit  272,  Las  Vegas,  Nevada  89145;  (702)  228-4688.
Bepariko  operates  on the calendar fiscal year.  Currently,  our
company  has only the principals as employees, and they  will  be
the only employees for the foreseeable future.

The  details of a German patent and its inventor were brought  to
the attention of Mr. Lewis Eslick by Dipl.-Kfm. Peter Riedel,  an
accountant  and business advisor residing in Germany. Mr.  Riedel
was  one  of  the  backers that financially  supported  the  work
necessary to obtain the patent. Following negotiations  with  the
patent  owner,  it  was agreed that Mr. Eslick or  his  nominated
company would be granted an exclusive licensing agreement for the
use of the patent.

The patent was initially registered with the Federal Republic  of
Germany under patent number 43 22 445, and the patent was granted
on  June 7, 1993. The patent was registered filed for and granted
throughout  the  nations of the European Economic Community.  The
registration  of  the  patent  in  the  United  States  and  most
industrialized nations of the world followed.

Mr. Eslick elected to file Bepariko BioCom, a Nevada corporation,
so that it could be granted the exclusive licensing agreement.  A
set  dollar amount was not determined regarding the value of  the
licensing agreement.

Mr. Alfons Behnke, the patent owner, sent Mr. Tino Di Pana to the
United  States with full power of attorney to grant the exclusive
licensing agreement to Bepariko BioCom, Nevada. On April 11, 1997
our   company   was  granted,  in  perpetuity,  the  unrestricted
exclusive  right  to  use  of all of the  rights  and  privileges
granted  within patent 43 22 445 give by the Federal Republic  of
Germany.  It  was verbally agreed that a percentage  of  any  net
profits  earned  by our company, through the use of  the  patent,
would  be  paid  to  the patent owner. This percentage  would  be
determined  on a contract by contract basis and would not  exceed
10% as a maximum cost to Bepariko.

Bepariko BioCom was organized to be an international corporation;
a  business  to be owned by the public at large and  operated  in
accordance  with  the  directives  of  the  board  of  directors.
Bepariko's  management  is  committed  to  continually  maintain,
develop,  and  enhance its security systems to meet the  changing
processing  needs  of  the industry. In  developing  its  service
products, Bepariko will be stressing responsiveness to the  needs
of its clients through client contact and customer service.

Bepariko's   multi-fingerprint  access  coded   systems   provide
absolute  security  in  many applications. Bepariko  provides  an
economically  high quality business solution to  lowering  costs,
preventing fraudulent uses and providing absolute security to its
cardholders.  Building new database systems is not  required  for
these   applications.  Cooperation,  level-headedness   and   the
conviction  that Bepariko's multi-fingerprint access  codes  will
lower and then contain loses in the fields of theft and fraud for
its cardholders.

                 Present employees of Bepariko.

Bepariko's  only employees at the present time are  its  officers
and  directors,  who will devote as much time  as  the  board  of
directors determine is necessary to carry out the affairs of  the
Company.

ITEM 2.   DESCRIPTION OF PROPERTY.

Bepariko has the use of a limited amount of office space from Mr.
Eslick, a director and officer, at no cost. Bepariko pays its own
charges for long distance telephone calls and other miscellaneous
secretarial, photocopying and similar expenses.

ITEM 3.   LEGAL PROCEEDINGS

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

ITEM 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No such matters were submitted during the most recent quarter.

                             PART II

ITEM 5.   MARKET   FOR  COMMON  EQUITY  AND  RELATED  STOCKHOLDER
          MATTERS.

                       Market Information

Bepariko's common stock has been registered in a Form SB-2 Filing
with  the  Securities & Exchange Commission. Upon compliance  and
approval  of  the Form SB-2 Filing the Company's shares  will  be
registered under the Securities Act of 1933 (the "Act") and  will
be  eligible  for  sale in the public market on  a  best  efforts
basis.  Upon  compliance and approval of this Form 10-SB  Section
12(g)  Filing our company will seek to be listed on the NASD  OTC
Electronic  Bulletin Board sponsored by the National  Association
of Securities Dealers, Inc.

                          Shareholders

As  of  March  29,  2000 there are 6 holders of Company's  common
stock.

                            Dividends

Bepariko  has  not  paid any dividends on its common  stock.  Our
company currently intends to retain any earnings for use  in  its
business,  and does not anticipate paying cash dividends  in  the
foreseeable future.

ITEM 6.   MANAGEMENT'S PLAN OF OPERATION

NOTE REGARDING PROJECTIONS AND FORWARD LOOKING STATEMENTS

This  statement  includes  projections  of  future  results   and
"forward-looking statements" as that term is defined  in  Section
27A  of  the  Securities Act of 1933 as amended (the  "Securities
Act"), and Section 21E of the Securities Exchange Act of 1934  as
amended (the "Exchange Act"). All statements that are included in
this  filing,  other  than  statements of  historical  fact,  are
forward-looking  statements.  Although Management  believes  that
the  expectations  reflected in these forward-looking  statements
are  reasonable, it can give no assurance that such  expectations
will  prove  to have been correct. Important factors  that  could
cause  actual  results to differ materially from the expectations
are  disclosed in this Statement, including, without  limitation,
in conjunction with those forward-looking statements contained in
this Statement.

                        Plan of Operation

Bepariko BioCom is working to have a minimum of 6 major contracts
with  internationally recognized customers as soon  as  possible.
Initial contacts have been made with:

  1.   Unisys Corporation
2.   Biometric Tracking
3.   Siemens AG (Germany)
4.   RJM Rheinmetal Jena, (Germany)
5.   Lufthansa (Germany)
6.   El Al Airlines
7.   Bode Panzer Safes (Europe).

Bepariko   will  continue  discussions  with  these   and   other
interested  companies to complete a contract or  contracts.   Our
company  may be offered an opportunity to joint venture with  one
or  more  of these companies to assist in furthering our business
plans.  The possibility of contracts or joint ventures vary  from
alien identification ID cards, entrance to airline secured areas,
corporate security and military applications.

We  will  continue  negotiations with major industrial  companies
that have expressed a desire to incorporate the use of our patent
into  their operational systems.  For the right to use the patent
a  facilitation charge will be paid to our company.  Each time  a
system is accessed we will receive a use fee.

We  have  attended security trade shows such as  Secure-Tech  and
Card-Tech  to  introduce our product to  a  wide  sector  of  the
market.   We will continue to display and demonstrate our product
to potential markets available at these trade shows.

Many  industrial  and  multi-national  companies  that  would  be
interested   in  applying  our  multi-fingerprint  identification
system  to their existing systems prefer to operate those systems
in  house.   This  could present an opportunity for  Bepariko  to
enter  into  a joint venture with one or more of these companies.
At  this time, Bepariko has no proposal, agreement, understanding
or  arrangement to enter into such a joint venture agreement with
any specific business or company.

Our   Company   will  not  restrict  its  search   for   business
opportunities to any specific business, industry or  geographical
location.  The  discussion of the proposed  business  under  this
caption   and   throughout   this   Registration   Statement   is
purposefully  general and is not meant to be restrictive  of  the
Company's virtually unlimited discretion to search for and  enter
into potential business opportunities.

Bepariko's  potential  success  is  heavily  dependent  on   it's
management,  which  will have virtually unlimited  discretion  in
searching for and entering into business opportunities.  None  of
the officers and directors of our company have had any experience
in the proposed business of the Company.

Bepariko may seek to develop a new product or service, or acquire
an  established business which may be experiencing  financial  or
operating difficulties and is in the need for additional  capital
which is perceived to be easier to raise by a public company.  In
some  instances,  a  business opportunity may involve  the  joint
venture  with  a  corporation  that  does  not  need  substantial
additional  cash. Our company may purchase assets  and  establish
wholly  owned  subsidiaries in various business  or  purchase  an
existing businesses as subsidiaries.

Bepariko anticipates that the selection of a business opportunity
will  be  complex  and  extremely risky.  Potentially,  available
business opportunities may occur in many different industries and
at  various  stages of development.  This will make the  task  of
comparative  investigation  and  analysis  of  any  opportunities
extremely difficult and complex.

As  is customary in the industry, Bepariko may pay a finder's fee
for  locating and executing a contract with a company to use  the
multi-fingerprint patent. If any fee is paid, it will be approved
by  our  company's board of directors and will be  in  accordance
with  the industry standards.  Such fees are customarily  between
1%  and  5%  of the size of the transaction based upon a  sliding
scale  of the amount involved.  These fees are typically  in  the
range of 5% on a $1,000,000 transaction ratably down to 1%  in  a
$4,000,000  transaction. Management has adopted a policy  that  a
finder's  fee  could, in certain circumstances, be  paid  to  any
employee,  officer, director or 5% shareholder  of  Bepariko,  if
this  person  plays a material role in bringing a transaction  to
completion.

Bepariko  has  not  formulated any policy regarding  the  use  of
consultants  or outside advisors.  In the future if  our  company
finds it necessary to employ consultants or outside advisors  the
board  of directors will establish a policy in line with policies
being utilized in the industry.

Presentation of opportunities to Bepariko BioCom.

Bepariko  anticipates  that business opportunities  for  possible
contracts or joint ventures will be referred by various  sources,
including  its  officers  and directors,  professional  advisers,
securities  broker-dealers, venture capitalists, members  of  the
financial  community,  and  others who  may  present  unsolicited
proposals.

Our  company will seek a potential business opportunity from  all
known sources, but will rely principally on personal contacts  of
its  officers  and  directors as well  as  indirect  associations
between them and other business and professional people.

Bepariko's evaluation of future business.

The officers and directors of Bepariko are currently employed  in
other    positions.    Currently   Mr.   Lewis   Eslick   devotes
approximately  20  hours  each week  to  the  operations  of  the
business.   At  present  Paul Eslick  and  Patsy  Harting  devote
approximately  5  to 7 hours weekly. The officers  and  directors
will  dedicate  whatever time is required for the operations  and
development of the company's business. They have other  interests
that  require  portions  of their time.  They  do  not  have  any
investments  or ownership in other companies that  could  pose  a
conflict with Bepariko.

The analysis of new business opportunities will be undertaken  by
or  under  the  supervision  of the  officers  and  directors  of
Bepariko.   Management  intends  to  concentrate  on  identifying
prospective  business opportunities that may be  brought  to  its
attention  through  present  associations  with  management.   In
analyzing  prospective  business opportunities,  management  will
consider   the  available  technical,  financial  and  managerial
resources. Working capital and other financial requirements  will
be required.

Our   Company  must  consider  the  quality  and  experience   of
management  potentials  for  further  research  and  development.
Officers and directors of each Company will meet personally  with
management and key personnel of the firm sponsoring the  business
opportunity  as  part  of  their investigation.   To  the  extent
possible,  Bepariko  intends  to  utilize  written  reports   and
personal investigation to evaluate business opportunities.

Bepariko  will not restrict its search for any specific  kind  of
business,  but  may  contract with a  company  which  is  in  its
preliminary or development stage, which is already in  operation,
or in essentially any stage of its corporate life.

Bepariko may enter into other business ventures.

In   implementing   a   structure  for  a   particular   business
opportunity,  Bepariko may become a party  to  a  joint  venture,
franchise  or  licensing  agreement with another  corporation  or
entity.  It  may  also purchase stock or assets  of  an  existing
business.  On the consummation of a transaction, it  is  possible
that the present management and shareholders of Bepariko will not
be  in control of the Company.  In addition, a majority or all of
Bepariko officers and directors may, as part of the terms of  the
transaction, resign and be replaced by new officers and directors
without a vote of Bepariko's shareholders.

As part of our company's investigation, officers and directors of
the  Bepariko  will  meet  personally  with  management  and  key
personnel.   They  may  visit  and inspect  material  facilities,
obtain   independent   analysis  or   verification   of   certain
information  provided,  check reference  of  management  and  key
personnel, and take any other reasonable investigative  measures,
to  the  extent of our company's limited financial resources  and
management expertise.

The  manner  in which our company participates in an  opportunity
will  depend  on  the nature of the opportunity,  the  respective
needs  and  desires of Bepariko and other parties, the management
of  the opportunity, and the relative negotiating strength of our
company and the other management.

Bepariko  will  not  have  sufficient  funds  to  undertake   any
significant  development,  marketing  and  manufacturing  of  any
products  which  may  be  acquired.  Our  company  will,  in  all
likelihood,  be required to either seek debt or equity  financing
or  obtain funding from third parties, Our company would probably
be  required to give up a substantial portion of its interest  in
any  acquired  product.  There is no assurance that  our  company
will  be  able either to obtain additional financing or  interest
third  parties  in providing funding for the further  developing,
marketing and manufacturing of any products acquired.

It  is  anticipated  that the investigation of specific  business
opportunities  and  the negotiation, drafting  and  execution  of
relevant  agreements, disclosure documents and other  instruments
will  require  substantial  management  time  and  attention  and
substantial  costs for accountants, attorneys and others.   If  a
decision  were  made  not to participate in a  specific  business
opportunity the costs incurred in the related investigation would
not  be  recoverable. Even if an agreement  is  reached  for  the
participation in a specific business opportunity, the failure  to
consummate that transaction may result in the loss to our company
of the related costs incurred.

Management believes that the Company may be able to benefit  from
the  use  of "leverage" in a business opportunity.  Leveraging  a
transaction involves the purchase of a business through incurring
significant  indebtedness for a large percentage of the  purchase
price  for  that  business. Through a leveraged transaction,  the
Company would be required to use less of its available funds  for
purchasing the business opportunity and, therefore, could  commit
those  funds to the operations of the business opportunity or  to
other  activities.  The assets of the business  opportunity  will
ordinarily   secure  the  borrowing  involved  in   a   leveraged
transaction.

Competition Bepariko BioCom may encounter

Bepariko  is  an  insignificant participant  among  firms,  which
engage  in  business combinations with financing  of  development
stage  enterprises.  There  are many established  management  and
financial  consulting companies and venture capital  firms  which
have  significantly  greater financial and  personnel  resources,
technical expertise and experience than Bepariko. In view of  our
company's    limited   financial   resources    and    management
availability, it will continue to be at a significant competitive
disadvantage.

Regulation and Taxation that may be applied to Bepariko BioCom.

The  Investment  Company  Act  of  1940  defines  an  "investment
company"  as  an issuer, which is or holds itself  out  as  being
engaged  primarily in the business of investing,  reinvesting  or
trading of securities.  While Bepariko does not intend to  engage
in  these activities, it could become subject to regulation under
the  Investment Company Act of 1940 in the event Bepariko obtains
or  continues  to  hold  a  minority  interest  in  a  number  of
development  stage  enterprises. Bepariko could  be  expected  to
incur  significant registration and compliance costs if  required
to  register under the Investment Company Act of 1940. Management
will  continue to review the Company's activities  from  time  to
time  with  a  view toward reducing the likelihood that  Bepariko
could be classified as an "investment company."

ITEM 7.   MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF   FINANCIAL
          CONDITION AND RESULTS OF OPERATIONS.

The  financial statements and supplemental data required by  this
Item 7 follow the index of financial statements appearing at Item
13 of this Form 10K-SB.

ITEM 8.   CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS   ON
          ACCOUNTING AND FINANCIAL DISCLOSURE.

Since  the  inception of Bepariko BioCom on April  2,  1997,  the
principal  independent  accountant for the  Company  has  neither
resigned nor been dismissed.  The independent accountant for  the
Company  is Barry L. Friedman.  Bepariko engaged Mr. Friedman  on
or about June 24, 1999.

                            PART III

ITEM 9.   DIRECTORS,  EXECUTIVE OFFICERS, PROMOTERS, AND  CONTROL
          PERSONS

DIRECTORS AND EXECUTIVE OFFICERS.

The members of the board of directors of Bepariko serve until the
next  annual  meeting of stockholders, or until their  successors
have  been  elected. The officers serve at the  pleasure  of  the
board of directors. Information as to the directors and executive
officers of the Company is as follows:

<TABLE>

<S>                      <C>    <C>

Name/Address             Age    Position
Lewis M. Eslick          61     President/Direc
8452 Boseck Street,             tor
#272
Las Vegas, NV 89145
Paul J. C. Eslick        65     Secretary/Director
P.O. Box 1769
Paradise, CA 95967
Patsy Harting            59     Treasurer/Director
14133 Elmira Circle
Magalia, CA 95954
</TABLE>

Lewis Eslick.

Mr.  Eslick,  age  61.  1997 - Present: Mr.  Eslick  has  been  a
Director and President of the issuer since its inception April 2,
1997.  Since  August of 1995 he has been an owner and  served  as
Geschaeftsfuehrer  (Managing Director) of  Xaxon  Immobilien  und
Anlagen  Consult GmbH. Under Mr. Eslick's direction  the  company
was awarded full 34-C License, which allows every business except
banking  operations. The Company consults with major  development
companies  of  the  European Economic Community  and  the  United
States.

From  April, 1994, through December, 1994, Mr. Eslick was CEO  of
Travel  Masters, where he developed strategy and a business  plan
for  the  company,  and  the structure  to  establish  a  central
reservation complex to replace Airline City Ticketing Offices  in
Reno  and  Las  Vegas,  Nevada using Electronic  Ticket  Delivery
Networks (ETDN) which led to ticketless travel.

From  1986 to 1993 he was Chief Executive Officer of Mirex,  Inc.
While serving as President of this international consulting firm,
was responsible for several successful negotiations on behalf  of
Bechtel Engineering and Minerals including the following:

Arranged  the financing of the construction of the a twelve-berth
harbor  to  accommodate ocean cargo vessels of up to  50,000  DWT
located at Mawan Harbor at the mouth of the Pearl River.

Arranged the financing of the construction of the Shenzhen Petro-
Chemical  Refinery with an operating capacity of  68,000  barrels
per day.

Arranged   financing  for  the  Mawan  Port  Facility  with   the
assistance  of Triad Enterprises S.A., Banco Arabe  de  Espanole,
secured a Bank Commitment in the amount of $375,000,000 USD  with
very  favorable  interest  rates and  set  off  payments  of  the
principal for the projects.

Negotiated an Industrial Development Revenue Bond with the  State
of  Nevada  on behalf on Mirex, Inc. in the amount of $12,000,000
USD for special projects.

From 1983 to 1986 Mr. Eslick conceptualized and delivered to E.F.
Hutton  the  plan  for what is now known as Reservoir  Inadequacy
Insurance.  The methods by which investors are protected  against
inadequate  oil reserves or dry wells. Developed and  co-authored
with Lloyds of London, the syndication that backed the policies.

From  1981  to  1983:  he was the project  manager  for  Rosendin
Electric  overseeing  the complete wiring of  the  building  that
tracks the Space Shuttle for Lockheed;

From 1979 to 1981 he served as the Managing Director of Interface
lndrocarbuare,  Inc. S.A. A Corporation with offices  in  Geneva,
Switzerland, and Konigswinter, West Germany that actively  traded
in the international spot oil market.

From  1955  to  1958  he served in the US  Navy  as  an  Aviation
Electronics Technician. Honorable Discharge.

Paul Eslick

Mr.  Eslick,  age  65.  Mr. Eslick has been retired.  During  his
retirement Mr. Eslick has been active in the purchase and sale of
antique   furniture,   antique  glassware   and   other   antique
collectibles. Mr. Eslick has also dealt in antique  art  and  the
history of various antique and early American arts.

1993  to 1995: Mr. Eslick was employed at Mize Automotive Service
where he worked as the senior mechanic specializing in automotive
electronics and electrical systems.

1986  to  1993:  Mr. Eslick was self-employed in  the  Automotive
Service   Industry.  He  primarily  worked  on   the   electronic
components   and   electrical  systems  of   various   makes   of
automobiles.

1973  to 1986: Mr. Eslick was employed at Sills Automotive  where
he  initially  worked  as a line mechanic  and  was  promoted  to
Service  Manager. In his employment in this position he exhibited
leadership skills and superior job scheduling abilities.

1956  to  1972:  Mr. Eslick started as a line  mechanic  and  was
promoted  to  Chief Maintenance Mechanic and later  to  Assistant
Service Manager for the United States Naval Air Station, Alameda,
California.

Military:  July  1951 to 1955 United States  Air  Force  Aviation
Maintenance, Jet Engine Specialist

Patsy Harding

Patsy  Harding, Age 59. 1996 to present Mrs. Harting  is  been  a
Phlebotomist  working  in  the  Intensive  Care  Unit   and   the
laboratory  at Inlow Hospital, Chico, California. Mrs.  Harting's
duties consist of the normal activities associated with the  care
of the critically ill and post surgery patients.

Prior  to  that,  during  the years from 1983  until  1996,  Mrs.
Harting  was  the  owner  of PJ's Red  Onion  a  very  successful
restaurant  located at 6047 Clark Road, Paradise California.  She
operated a thriving business and supplied Specialty Pies  to  the
largest  restaurants  in Chico and Orville  California  for  over
twelve  years.  Mrs. Harting sold her business interests  in  the
early part of 1996.

Mrs.  Harting has never served as an Officer or Director  of  any
Publicly traded Company.

Education:  Nurses  Training,  Oakland,  California  and  Doctors
Office Assistant, Oakland California.

ITEM 10.  EXECUTIVE COMPENSATION

No  compensation  is  paid or anticipated  by  Bepariko  until  a
contract is executed.

Directors  currently receive no compensation for their duties  as
directors.

ITEM 11.  SECURITY  OWNERSHIP  OF CERTAIN BENEFICIAL  OWNERS  AND
          MANAGEMENT.

The  following  table  sets  forth information  relating  to  the
beneficial ownership of Bepariko's common stock by those  persons
beneficially holding more than 5% of our company's capital stock,
by  it's  directors and executive officers, and by  all  of  it's
directors and executive officers as a group. The address of  each
person is in care of the Company.

<TABLE>
<S>            <C>                <C>               <C>
Title of       Name of            Amount and        Percent of
Class          Beneficial Owner   Nature of         Class
               (1)                Beneficial Owner
Common Stock    Lewis M. Eslick         125,000        16.66
                                                        %
Common Stock    Leslie B. Eslick        125,000         16.66%
Common Stock    Paul J.C. Eslick        125,000         16.66%
Common Stock    Howard Stiebel          125,000         16.66%
Common Stock    Kathryn Stiebel         125,000         16.66%
Common Stock    Sandra L. Duncan        125,000         16.66%
</TABLE>

  1.    Mr.  Lewis  Eslick  and Mr. Paul J.  C.  Eslick  disclaim
     beneficial ownership of the shares held by each other.

ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Not Applicable.

ITEM 13.  FINANCIAL STATEMENTS AND EXHIBITS.

FINANCIAL STATEMENTS

          Report  of  Independent Auditor, Barry Friedman,  P.C.,
            dated January 17, 2000

          Balance  Sheet  as of December 31, 1999,  December  31,
            1998, and December 31, 1997.

          Statement of Operation for the years ended December 31,
            1999,  December  31, 1998; for the  period  April  2,
            1997  to December 31, 1997; and for the period  April
            2, 1997 (inception) to December 31, 1999.

          Statement of Stockholders' Equity.

          Statement  of  Cash Flows for the years ended  December
            31, 1999, December 31, 1998; for the period April  2,
            1997  to December 31, 1997; and for the period  April
            2, 1997 (inception) to December 31, 1999.

          Notes to Financial Statements

                  INDEPENDENT AUDITORS' REPORT

Board of Directors                     January 17, 2000
Bepariko BioCom
Las Vegas, Nevada

I have audited the accompanying Balance Sheets of Bepariko BioCom
(A  Development Stage Company), as of December 31, 1999, December
31,  1998,  and December 31, 1997, and the related  statement  of
stockholder's  equity for December 31, 1999, December  31,  1998,
and  December 31, 1997 and the statements of operations and  cash
flows  for the three years ended December 31, 1999, December  31,
1998,  and  December  31,  1997 and  the  period  April  2,  1997
(inception) to December 31, 1999. These financial statements  are
the responsibility of the Company's management. My responsibility
is  to express an opinion on these financial statements based  on
my audit.

I  conducted  my  audit  in  accordance with  generally  accepted
auditing  standards. Those standards require  that  we  plan  and
perform  the  audit to obtain reasonable assurance about  whether
the  financial  statements are free of material misstatement.  An
audit  includes  examining, on a test basis, evidence  supporting
the amounts and disclosures in the financial statements. An audit
also  includes  assessing  the  accounting  principles  used  and
significant  estimates made by management, as well as  evaluating
the  overall financial statement presentation. I believe that  my
audit provides a reasonable basis for my opinion.

In my opinion, the financial statements referred to above present
fairly,  in  all  material respects, the  financial  position  of
Bepariko BioCom (A Development Stage Company), as of December 31,
1999,  December 31, 1998, and December 31, 1997, and the  related
statement of stockholder's equity for December 31, 1999, December
31,  1998, and December 31, 1997 and the statements of operations
and  cash  flows  for  the three years ended December  31,  1999,
December 31, 1998, and December 31, 1997 and the period April  2,
1997  (inception)  to  December  31,  1999,  in  conformity  with
generally accepted accounting principles.

The accompanying financial statements have been prepared assuming
the  Company  will continue as a going concern. As  discussed  in
Note  #5  to  the financial statements, the Company has  suffered
recurring losses from operations and has no established source of
revenue.  This  raises  substantial doubt about  its  ability  to
continue as a going concern. Management's plan in regard to these
matters  is  described in Note #5. These financial statements  do
not include any adjustments that might result from the outcome of
this uncertainty.

     /s/ Barry L. Friedman
     Barry L. Friedman
     Certified Public Accountant

                         Bepariko BioCom
                  (A Development Stage Company)
                          BALANCE SHEET
<TABLE>

<S>
                                 <C>               <C>               <C>

                                 December 31,      December 31,      December 31,
                                 1999              1998              1997
            ASSETS
CURRENT ASSETS:                  0                 0                 0
TOTAL CURRENT ASSETS             0                 0                 0
OTHER ASSETS;
Organization Costs (Net)         0                 $98               $128
TOTAL OTHER ASSETS               0                 $98               $128
TOTAL ASSETS                     0                 $98               $128
 LIABILITIES AND STOCKHOLDERS'
            EQUITY
CURRENT LIABILITIES;
Officers Advances (Note #5)       $1,500            0                 0
TOTAL CURRENT LIABILITIES        $1,500            0                 0
STOCKHOLDERS' EQUITY;
Preferred stock, $0.001 par       0
value
Authorized 10,000,000 shares
Issued and outstanding at
December 31, 1999 - none
Common stock, $0.001 par value,                                       $750
authorized 50,000,000 shares
issued and outstanding at
December 31, 1997 - 750,000
December 31, 1998 - 750,000                         $750
December 31, 1999 - 750,000       $750
Additional paid-in Capital        17,324            17,324            17,324
Deficit accumulated during the    -19,574           -17,976           -17,946
development stage
TOTAL STOCKHOLDERS' EQUITY       $-1.500           $98               $128
TOTAL LIABILITIES AND            0                 $98               $128
STOCKHOLDERS' EQUITY
</TABLE>

                         Bepariko BioCom
                  (A Development Stage Company)
                     STATEMENT OF OPERATION
<TABLE>

<S>              <C>          <C>          <C>
                                                         <C>
                 Year Ended   Year Ended   April 2,
                 Dec. 31,     Dec. 31,     1997 to       April 2,
                 1999         1998         Dec. 31,      1997
                                           1997          (Inception)
                                                         to Dec. 31,
                                                         1999
INCOME:
Revenue           0            0            0             0
EXPENSES:
General, Selling  $1,500       0            $17,924       $19,424
and
Administrative
Amortization      98           30           22            150
Total Expenses   $1,598       $30          $17,946       $19,574
Net Profit/Loss(-$-1,598      $-30         $-17,946      $-19,574
)
Net Profit/Loss  $-.0021      NIL          $-.0239       $-.0026
(-) Per weighted
Share (Note 2)
Weighted average 750,000      750,000      750,000       750,000
Number of common
Shares
outstanding
</TABLE>
See accompanying notes to financial statements & audit report

                         Bepariko BioCom
                  (A Development Stage Company)
                STATEMENT OF STOCKHOLDERS' EQUITY
<TABLE>

<S>
                     <C>               <C>               <C>               <C>

                     Common Shares     Stock Amount      Additional paid-  Accumulated
                                                         in Capital        Deficit
Balance,             750,000           $750              $17,324           $-
December 31, 1996                                                          0
Net loss year ended                                                        -17,946
December 31, 1997
Balance,             750,000           $750              $17,324           $-17,946
December 31, 1997
Net loss year ended                                                        -30
December 31, 1998
Balance,             750,000           $750              $17,324           $-17,976
December 31, 1998
Net loss year ended                                                        -1,598
December 31, 1999
Balance,             750,000           $750              $17,324           $-19,574
December 31, 1999
</TABLE>
See accompanying notes to financial statements & audit report.

                         Bepariko BioCom
                  (A Development Stage Company)
                     STATEMENT OF CASH FLOWS

<TABLE>

<S>                   <C>               <C>               <C>               <C>

                      Year Ended Dec.   Year Ended Dec.   April 2, 1997,    April 2, 1997
                      31, 1999          31, 1998          to Dec. 31, 1997  (Inception) to
                                                                            Dec. 31, 1999
Cash Flows from
Operating Activities:
Net Loss               4-1,598           $-30              $-17,946          $-19,574
Adjustment to
Reconcile net loss to
cash provided by
operating activities:
Amortization          +98               +30               +22               +150
Changes in Assets and
Liabilities:
Organization Costs    0                 0                 -150              -150
Increase in current
Liabilities:
Officers Advances     +1,500            0                 0                 +1,500
Net cash used in      0                 0                 $-18,074          $-18,074
Operating Activities
Cash Flows from       0                 0                 0                 0
Investing Activities
Cash Flows from
Financing Activities:
Issuance of common     0                 0                 +18,074           +18,074
stock for cash
Net increase          0                 0                 0                 0
(decrease) in cash
Cash, Beginning of    0                 0                 0                 0
period
Cash, end of period   0                 0                 0                 0
</TABLE>
See accompanying notes to financial statements & audit report

                         Bepariko BioCom
                  (A Development Stage Company)
                  NOTES TO FINANCIAL STATEMENTS
   December 31, 1999, December 31, 1998, and December 31, 1997

NOTE 1 - HISTORY AND ORGANIZATION OF THE COMPANY

The  Company was organized April 2, 1997, under the laws  of  the
State of Nevada as Bepariko BioCom. The Company currently has  no
operations  and  in  accordance with SFAS  #7,  is  considered  a
development company.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Method

The Company records income and expenses on the accrual method.

Estimates

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

Cash and equivalents

The  Company  maintains a cash balance in a  non-interest-bearing
bank that currently does not exceed federally insured limits. For
the  purpose  of the statements of cash flows, all highly  liquid
investments  with  the  maturity of  three  months  or  less  are
considered  to be cash equivalents. There are no cash equivalents
as of December 31, 1999.

Income Taxes

Income  taxes  are  provided for using the  liability  method  of
accounting  in accordance with Statement of Financial  Accounting
Standards  No. 109 (SFAS #109) "Accounting for Income  Taxes".  A
deferred  tax  asset or liability is recorded for  all  temporary
difference  between  financial and tax  reporting.  Deferred  tax
expense (benefit) results from the net change during the year  of
deferred tax assets and liabilities.

Reporting on Costs of Start-up Activities

In  April  1998,  the  American  Institute  of  Certified  Public
Accountants  issued  Statement of  Position  98-5  ("SOP  98-5"),
"Reporting  the  Costs  of  Start-up Activities"  which  provides
guidance  on  the  financial  reposting  of  start-up  costs  and
organizational  costs. It requires costs of  start-up  activities
and  organization costs to be expensed as incurred. SOP  98-5  is
effective  for  fiscal years beginning after December  15,  1998,
with  initial  adoption reported as the cumulative  effect  of  a
change in accounting principal.

Loss Per Share

Net  loss  per share is provided in accordance with Statement  of
Financial Accounting Standards No. 128 (SFAS #128) "Earnings  Per
Share".  Basic  loss  per share is computed  by  dividing  losses
available  to common stockholders by the weighted average  number
of  common shares outstanding during the period. Diluted loss per
share  reflects  per share amounts that would  have  resulted  if
dilative  common stock equivalents had been converted  to  common
stock.  As  of  December 31, 1999, the Company  had  no  dilative
common stock equivalents such as stock options.

Year End

The Company has selected December 31st as its year-end.

Year 2000 Disclosure

The  year  2000  issue is the result of computer  programs  being
written  using  two  digits  rather  than  four  to  define   the
applicable  year.  Computer programs  that  have  time  sensitive
software may recognize a date using "00" as the year 1900  rather
than  the  year  2000. This could result in a system  failure  or
miscalculations causing disruption of normal business activities.
Since  the Company currently has no operating business  and  does
not  use  any computers, and since it has no customers, suppliers
or other constituents, there are no material Year 2000 concerns.

NOTE 3 - INCOME TAXES

There  is  no  provision for income taxes for  the  period  ended
December 31, 1999, due to the net loss and no state income tax in
Nevada,  the state of the Company's domicile and operations.  The
Company's total deferred tax asset as of December 31, 1999, is as
follows:

Net operation loss carry forward   $17,976
Valuation allowance      $17,976

Net deferred tax asset   $    0

The  federal net operating loss carry forward will expire in 2017
to 2019.

NOTE 4 - STOCKHOLDERS' EQUITY

Common Stock

The  authorized  common  stock  of the  corporation  consists  of
100,000,000, shares with a par value $.001 per share.

Preferred Stock

The  authorized  preferred stock of the corporation  consists  of
10,000,000 shares with a par value of $0.001 per share.

On July 24, 1997, the Company issued 750,000 shares of its $0.001
par value common stock in consideration of $18,074.00 in cash  to
its directors.

NOTE 5 - GOING CONCERN

The  Company's financial statements are prepared using  generally
accepted  accounting principles applicable  to  a  going  concern
which  contemplates the realization of assets and liquidation  of
liabilities  in  the  normal  course of  business.  However,  the
Company  does not have significant cash or other material assets,
nor does it have an established source of revenues sufficient  to
cover  its operating costs and to allow it to continue as a going
concern.   The   stockholders/officers  and  or  directors   have
committed  to  advancing  the  operating  costs  of  the  Company
interest free.

NOTE 6 - RELATED PARTY TRANSACTIONS

The  Company  neither  owns  nor  leases  any  real  or  personal
property. An officer of the corporation provides office  services
without  charge.  Such  costs  are immaterial  to  the  financial
statements and accordingly, have not been reflected therein.  The
officers  and  directors of the Company  are  involved  in  other
business  activities and may, in the future, become  involved  in
other   business   opportunities.    If   a   specific   business
opportunity becomes available, such persons may face  a  conflict
in  selecting  between  the  Company  and  their  other  business
interests.  The  Company  has not formulated  a  policy  for  the
resolution of such conflicts.

NOTE 7 - WARRANTS AND OPTIONS

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

EXHIBITS
          27 - Financial Data Schedule

                           SIGNATURES

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



                           Bepariko Biocom



                           By: /s/ Lewis Eslick
                              Lewis Eslick, President



                           Date: March 29, 2000