SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549
                             FORM 10-KSB
           Annual Report Pursuant to Section 13 or 15(d) of
                 the Securities Exchange Act of 1934

             For the fiscal year ended December 31, 1997
                    Commission File number 1-7301

                      Renu-U International, Inc.
        (Exact name of Registrant as Specified in its Charter)

            Delaware                                      75-1329265   
(State or other jurisdiction of                        I.R.S. Employer
Identification
incorporation or organization)                              Number

     3789 South 500 West, Salt Lake City, Utah            84115       
     (Address of principal executive offices)           (Zip Code)      

Issuer's telephone number, including area code: (801) 262-5052

Securities registered pursuant to Section 12(b) of the Act:  NONE

Securities registered pursuant to Section 12(g) of the Act: COMMON STOCK,
$.001 PAR VALUE   
 
     Check whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for shorter period that the registrant was required to 
file such reports), and (2) has been subject to such filing requirements for
the past 90 days.    Yes X   No           

     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 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. [__]                     

     The issuer's revenues for the fiscal year ended December 31, 1997 were 
$27,851.

     The aggregate market value of voting stock held by non-affiliates
(3,777,491shares) of the registrant, based upon the closing sales price of the
registrant's common stock as reported on the NASD Bulletin Board on July 3,
1998, was approximately $1,415,434.

     Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of July 3, 1998: 9,961,241.
                  
                     TABLE OF CONTENTS
PART I 

Item 1.  Business. . . . . . . . . . . . . . . . . . . . . . . . . . 3

Item 2.  Properties. . . . . . . . . . . . . . . . . . . . . . . . . 4

Item 3.  Legal Proceedings . . . . . . . . . . . . . . . . . . . . . 4

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

PART II 

Item 5.  Market for Company's Common Equity and Related Stockholder
         Matters. . . . . . . . . . . . . . . . . . . .. . . . . .  .4

Item 6.  Plan of Operations. . . . . . . . . . . . . . . . . . . . . 5
                                        
Item 7.  Financial Statements  . . . . . . . . . . . . . . . . . . . 7

Item 8.  Changes in and Disagreements with Accountants on
        Accounting and Financial Disclosure. . . . . . . . . . . . . 7

PART III 

Item 9.   Directors, Executive Officers, Promoters and Control Person; 
         Compliance with Section 16(a) of the Exchange Act . . . . . 8

Item 10.  Executive Compensation . . . . . . . . . . . . . . . . . . 9

Item 11.  Security Ownership of Certain Beneficial Owners and 
          Management. . . . . . . . . . . . . . . . . . . . . . . .. 9

Item 12.  Certain Relationships and Related Transactions . . . . . .10

Item 13.  Exhibits and Reports on Form 8-K . . . . . . . . . . . . .10

FINANCIAL STATEMENTS . . . . . . . . . . . . . . . . . . . . . . . .11

ITEM 1.  DESCRIPTION OF BUSINESS

     The following narrative of this annual report contains some "forward l
ooking statements"  which are based upon the plans, goals and objectives of the
Company and its management. Such statements are subject to various risks and 
uncertainties.  Numerous factors exist within the business world which may 
prevent the successful attainment of such plans, goals and objectives.  
Consequently, the reader should carefully consider the fact that such
risks, uncertainties, and unknown factors may cause actual results to vary
materially from the future results sought and/or discussed by the Company in 
such forward-looking statements. 


     BUSINESS PLAN

     The Company has completed a line of its own Bio-Resonance Therapy (BRT) 
Devices which are used in treatment of a variety of physical ailments.  The 
Company is sells to the consumer market its hand-held BRT units and leases its 
larger, or professional units, to hospitals, doctors, chiropractors and 
physical therapists.  Additionally, the Company will own and operate pain 
management and physical wellness centers (hereafter "the Centers").  The
Centers will focus on providing physical and nutritional consultation and
treatment through, in large part, Bio-Resonance Therapy Devices.  The  business
plan for this venture has not been fully developed at this time.  Further 
development in the plan will occur as the Company prepares to opens a Center 
in Salt Lake City, Utah which is expected in September of 1998.

     CORPORATE HISTORY 

     The Registrant has experienced several changes in management, control, 
capital structure and corporate name since its inception in 1971.  The following
chronology is derived from corporate records in the possession of current 
management and from historical financial statements and periodic reports filed 
with the Commission.  Such chronology is accurate to the best knowledge of 
current management who has been associated with the Registrant since 1986. 

     Renu-U International, Inc. (the "Registrant" or "the Company") was
incorporated under the laws of the State of Delaware on June 14, 1971 under the
name of Worldcom, Inc. The transfer records of the Registrant indicate that 
after a 1972 merger the Worldcom shares were traded in the over-the-counter 
securities market with approximately 3,596 stockholders.

     The registrant filed a Form 10 registration statement with the Securities
and Exchange Commission in May of 1972 and filed annual reports until April 
1976.  Registrant discontinued its operations after 1976 and was inactive from 
approximately  1976 until June 1988. 

     Subsequent to a shareholders meeting in 1983, it was discovered by
Registrant's newly elected officers and directors that he Registrant was a
reporting company under Section 12(g) of the Securities Exchange Act of 1934 
and that no reports had been filed since 1975.  Registrant's management then 
commenced an audit of the Registrant and worked to bring the annual and 
quarterly SEC filings current.

     In 1996, the Company commenced work with Dr. Jean-Francois Hibbert, of 
Harris, New York.  Subsequently, the Company worked with Dr. Michael Wall, who
continues with the Company on its advisory board.  This work resulted in the 
Company developing a new business opportunity in the field of physical care 
and development.  Consequently, the Company is working towards owning and 
operating pain management and physical wellness centers (hereafter "the 
Centers").  The Centers will focus on providing physical and nutritional 
consultation and treatment.  The Company will also sell a line of hand-held
BRT units and lease commercial BRT units  (see Plan of Operations).

ITEM 2.  DESCRIPTION OF PROPERTY
     
     The Registrant currently owns no properties.  The Company currently 
occupies approximately 1,000 square feet of office space for a monthly lease 
of $500. The Company had maintained its first wellness center in Tarrytown, New
York but has since moved the center to Salt Lake City, Utah.

     The New York center had a lease of $4,516 per month and was paid up to
March 1998 at which time the Company terminated the lease with a termination 
agreement with the landlord at a cost of $36,000.

ITEM 3.  LEGAL PROCEEDINGS

     There are currently no legal proceedings pending or threatened against
Registrant to the knowledge of its officers.

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

     There were no matters submitted to the shareholders during the fourth
quarter of 1997.
     

                               PART II

ITEM 5.  MARKET FOR COMPANY'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

     The trading symbol for the Company's common stock RNUI, and is currently
quoted at a $.375 offer.  Though the Company has been unable to obtain 
historical quotation information for the Company's stock, it is management's 
recollection that the stock has been quoted at 1/8 bid for approximately two 
years. There has only been a limited public trading market for such stock for
the preceding several years.  As of such date, there were 9,961,241 shares of
Common Stock outstanding held by 3,703 holders of record, including broker-
dealers and clearing corporations holding shares on behalf of their customers.
No dividends have been declared by the Registrant during the seven most recent
fiscal years.  The Registrant has no intention of paying cash dividends in 
the near future.



ITEM 6.  PLAN OF OPERATIONS (MD&A)

     In early 1996, the Company commenced work with Dr. Jean-Francois Hibbert, 
MD, and later Dr. Michael Wall, MD.  This work has resulted in the Company
developing a new business opportunity in the field of pain management and 
physical wellness utilizing the Company's Bio-Resonance Therapy ("BRT").  
Consequently, the Company is working towards owning and operating pain 
management and physical wellness centers (hereafter "the Centers"),lease 
commercial BRT units, and sell hand-held BRT units domestically and 
internationally.

     An initial Center was located in New York in 1997, but was moved in May
1998 due to logistical difficulties in operating the center at a great distance
from the Company's headquarters in Salt Lake City, Utah.  Management currently 
intends to open a center in Utah starting in September 1998.   

     Each Center will occupy approximately 2500 sq. feet of space and be
equipped with the Company's Bio-Resonance Therapeutical devices. The Centers 
will be staffed by approximately six employees under the direction of a medical
doctor.  As the business develops, the Company intends to license and franchise
these Centers. Eventually, the Centers will offer clients a complete fitness 
and wellness therapy package, including Bio Resonance Therapy, flexibility 
training, and nutrition consultation.  The Centers will primarily compete
with medical facilities that focus on pain management and therapy. The Centers
will be unique, however,  in that they will provide BRT using the equipment 
designed by the Company.

      BRT theories were first developed in the far east in the 1970s and were
based on the theory of human energy fields.  The Company and its consultants 
have designed and improved the BRT devices (hereafter "Device") to be more 
efficient and effective.  The Device operates on  both 110 volts and 220 volts 
to generate an evenly heated pattern of energy field.  The designers believe 
this field duplicates the natural energy field generated by the human body 
and, therefore, assists the human body to minimize or reduce pain and self
heal.  A BRT would be categorized under FDA guidelines as a non-invasive 
medical device. Some of the components for these Devices will be imported and
then assembled in the United States exclusively for the Company.  Management 
does not anticipate any difficulty in obtaining the necessary devices.

     The Company has worked with the foreign manufacturer for the past
eighteen months to develop a hand-held BRT unit and have now commenced 
production and marketing.  This smaller unit will operate under the same 
principals as the device installed in the Centers, but at significantly lower
capacity.  These smaller devices will be marketed through a variety of 
marketing channels for home use.  In may of 1998 the Company entered into an
exclusive product license agreement with Sureal International, Inc.  Pursuant 
to the Agreement, Sureal has the exclusive right for merchandising, marketing, 
distribution, promotion and selling of hand held BRT units under the trade 
name Sureal BRT or Sureal Bio-Resonance Therapy for as long as the minimum 
unit purchases are met.  The exclusivity excludes Thailand, Singapore, 
Malaysia, Indonesia, Hong Kong, China and Taiwan as territories.  The minimum 
purchases are 3,000 units within six months of the agreement, 2,000 units for 
the three month period after November 1, 1998, and then 3,000 units per month 
thereafter.  Sureal has already paid the Company a $5,000 good faith payment 
towards the licensing fee of $250,000.  The licensing fee is due upon the 
earlier of nine months from the date of the agreement, or upon completion of
a public offering by Sureal.  Management has been informed that Sureal expects
to have their offering complete by the end of October 1998.

     As part of its business, the Company will sell the smaller units and
lease larger units to institutions like hospitals and fitness centers.  The 
Company currently has an order to lease approximately 50 commercial units, 
with 12 units already delivered to customers.

     The Registrant is currently conducting only limited business operations. 
At December 31,  1997, the Registrant had current assets of $1,695 and current 
liabilities of $162,192.  The Company had total assets of $52,419 and total 
liabilities of $283,192.  During 1997, the Registrant began operations in 
Tarrytown, New York under the direct of Dr. Jean-Francois Hibbert.  The center 
generated approximately $27,000 in treatment revenue while the overhead for 
the New York center was estimated at $60,000 to $80,000.

    During 1997, the Company generated a loss of ($156,278) compared to
($50,183) in the prior year.  The increase is due primarily to the operation 
of the New York Center and increased costs of travel, personnel, consulting 
and professional fees for the planning and production of the hand held BRT 
units.

    The Company expended approximately $10,000 in new equipment for the New York
center (which will be transferred and used in the Salt Lake center) and
$25,000 towards the purchase of the proprietary molds used in the production 
of the new BRT hand held devices.  The Company has currently expended over 
$40,000 towards the manufacture and delivery of inventory in 1998.

    With the purchase and sale of the BRT inventory, the opening of its Salt
Lake City wellness center, and ongoing financial support by the principle
shareholder/directors,  the Company is expected to meet its financial needs 
through 1998.  The Company negotiated $25,000 in short term debt into long 
term debt and will renegotiate its $96,000 bond issuance for at least another
one year.  Working capital loans from the principle shareholder are not 
payable until the Company has sufficient capital for its operating needs.  It
is estimated that sales of the hand held unit will exceed $240,000 for 1998 
along with an expected receipt of up to $250,000 in licensing fees from Sureal 
(see earlier discussion).

    The Company is expecting to need another $80,000 for the purchase of
inventory , $20,000 for the purchase of additional fixed assets, and $25,000 in
further research and development and other capital needs for the next twelve 
months.

    The Company believes that during 1998 sufficient funds will be generated
from the sales of the BRT units, medical treatment revenue from the wellness 
centers, and franchise fees from Sureal to pay not only the ongoing overhead of
the Company, but also to pay all past due accounts payable and retire all 
current notes payable due within the next twelve months.

    If any funds remain to pay any long term debt or accounts payable to
related parties, the Company will carefully evaluate the future operating and 
capital needs before any such funds are expended.  The Company does believe 
that by reducing or eliminating all short term debt, other short term financing
will become available, if needed, to fund the seasonal and/or cyclical 
financing needs of the Company beyond the next twelve months.

    If the Registrant needs additional funding beyond managements' current
expectations in order to pay its obligations, file periodic reports and 
continue its currently planned business of owning and operating pain management
centers, the Registrant will need to enter into an agreement for the provisions
of such additional funding and no assurances can be given that such funding 
will be available to the Registrant on terms acceptable to it or at all.  

    As a small business, shareholders of the Company must bare the risks
associated with ownership in a company in its early stages of development with 
limited or no resources, undeveloped product markets and limited staffing and 
facilities.  Additionally, due to current market factors of "low price" 
securities, often referred to as "penny stocks", shareholders of the Company
must bare the risk of owning securities with limited liquidity or no 
liquidity at all.

ITEM 7.  FINANCIAL STATEMENTS

    The Registrant's audited balance sheets at December 31 1997, together with
the related audited statements of operations, changes in stockholders' equity 
and cash flows for the years ended 1997 and 1996 are included herein.

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

    There are no and have not been any disagreements between the Registrant
and any of the accountants on any matter of accounting principles or practices 
or financial statement disclosure.  In 1998 the Company appointed Crouch 
Bierwolf and Chisholm as its independent auditors to replace the Company's 
previous auditing firm Orton & Company.  The appointment of Crouch Bierwolf and
Chisholm was not the result of any dispute with the prior firm.

                [This space intentionally left blank]
                               PART III

ITEM 9.  DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;
         COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT

EXECUTIVE OFFICERS AND DIRECTORS

    The Executive Officers and Directors of the Company at the date of this
filing  are as follows:

                                                         Year First
     Name            Age      Position                  Elected/Appointed

  Frank A. Nelson     76      President and Director          1983

 Jean-Franscois Hibbert 39    Vice President and Dir.         1996

 Jianmin Lu             45     Vice President,                1993
                               Secretary, Treasurer and Director

     The term of office of each director is one year and until his successor
is elected at the Registrant's annual shareholders' meeting and is qualified, 
subject to removal by the shareholders.  The term of office for each officer is
one year and until his successor is elected at the annual meeting of the Board 
of Directors and is qualified, subject to removal of the Board of Directors.

     FRANK A. NELSON, was first nominated as a director of the Company in 1983 
and has served in various positions as President or Vice President since that
time.  Mr. Nelson attended the University of Utah for approximately four years
and then entered the military where he is was an infantry company commander 
during WWII, following which he entered the business of banking for the next 
forty years.  Mr. Nelson is a former president of the Utah Bankers Association,
and has been President of the Bank of St. George, St. George, Utah and Murray
State Bank, Murray, Utah, and United Bank, also of Murray, Utah.  Mr. Nelson 
is also former president Greenwich Pharmaceutical, Newport Pharmaceuticals, 
Inc., Natural Pharmaceuticals International, Inc., and Emdeko International, 
Inc.  

     JIANMIN LU, was first appointed secretary, treasurer and a director in
April 1993.  Mr. Lu, a Chinese citizen,  was born and raised in China and has 
lived in the United States since 1987.  From 1991 to present, Mr. Lu has been 
self employed as a business consultant in international business and has 
provided consulting services to several companies, including Natural 
Pharmaceuticals International, Inc.  and Sunrider International, Inc. From 
1990 to 1991, he was an international consultant to C.I. Consulting , an 
affiliated company of Cannon Industries.  Mr. Lu graduated from the University 
of Utah in 1989 with a Master in Business Administration.  Prior to attending
the University of Utah,  Mr. Lu resided in Fuzhou, China where he was engaged 
in the private practice of law.  Mr. Lu has also received the equivalent of a
B.S. degree in metallurgical engineering from Shanghai University of 
Technologies in 1977.

     DR. JEAN-FRANCOIS HIBBERT, was appointed Vice President in 1996.   Dr. 
Hibbert received his B.A. degree from Brown University in 1979 and his M.D. 
from the University of Massachusetts in 1983.  He interned at the Bridgeport 
Hospital in Bridgeport Connecticut and completed his residency at the Yale 
School of Medicine/Medical Center in New Haven, Connecticut in 1986.  He is 
certified as an emergency physician by the Diplomats Board of Certification in 
Emergency Medicine.  Since 1988 Dr. Hibbert has served in the Community 
General Hospital in Harris, New York and is now the Assistant Director of 
Emergency Services. 

COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT

     Based solely upon a review of Forms 3 and 4, and amendments thereto,
furnished to the Registrant under Rule 16a-3(d) during its most recent fiscal 
year and Forms 5, and amendments thereto, furnished to the Registrant with 
respect to its most recent fiscal year, there have been no failure to file 
reports on a timely basis as required by Section 16(a) during the fiscal year
ended December 31, 1996, or since that time, except for the failure to file
annual reports on Form 5.  There have, however, been no changes in stock
ownership of such persons required to file during those periods.

ITEM 10.  EXECUTIVE COMPENSATION

     During the fiscal year ended December 31, 1997, the Company's President
and CEO received no salary or other compensation for  his services.  The 
Company's vice president, Mr. Lu, did receive approximately $25,000 
compensation for the year plus approximately $15,000 in advances toward travel 
expenses and the purchase of the molds for inventory production during the 
year.  There have been no transactions between the Registrant and any 
individual named in Item 9, except as set forth in this Item 10. 

ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

     The following is a list of security ownership of management and
beneficial owners who owned or possessed voting control exceeding 5% of the 
Registrant's outstanding Shares at July 3, 1998, at which time the Company had 
9,961,241 common shares outstanding.

Title      Name                        Amount          Percent
of Class   and Address                 of Ownership    of Class

Common    Frank Nelson1                4,176,750         41.9

          Jianmin Lu                   1,000,000         10.0

          Dr. Jean-Francois Hibbert    1,010,000         10.0

         All Officers and Directors    6,186,750         62.1%
         as a group (3 persons)

(1)  Includes 3,776,750 held by the wife of Frank Nelson.


ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     None.


                                   
ITEM 13.  EXHIBITS, FINANCIAL STATEMENTS, SCHEDULES, AND REPORTS ON FORM 8-K  
         
                                                                     Page
     1. Documents filed with this report:                             No.  

        The following financial statements are included immediately following
         this report.

        Certified Public Accountant's Audit Report                   15
        Balance Sheets                                               16
        Statements of Operations                                     17
        Statements of Changes in Stockholders' Equity                18
        Statements of Cash Flows                                     20
        Notes to Financial Statements                                21

     2. Reports on Form 8-K

        None

     3. Exhibit Index

     4. Consent of Crouch, Bierwolf & Chisholm

     5. Letter from Orton & Company
                                                                      

                              SIGNATURES

                                                                      
     Pursuant to the requirements of Section 15(d) of the Securities Exchange
Act of 1934, the Company has duly caused this report to be signed on its behalf
by the undersigned, hereunto duly authorized.


Date: August 10, 1998
                            RENU-U INTERNATIONAL, INC.

                           Frank Nelson, President


     Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the 
registrant and in the capacities and on the dates indicated.

     Name             Title                         Date
     
                                  
/s/ Frank Nelson   President and Director          August 10, 1998
Frank Nelson        (Principal Executive Officer)


/s/ Jianmin Lu     Secretary and Director           August 10, 1998
Jianmin Lu        (Principal Accounting Officer)


                   Vice President and Director      August 10, 1998
Jean-Francois Hibbert



                     Independent Auditors' Report




To the Board of Directors and Stockholders of Renu-U International, Inc.

We have audited the accompanying balance sheet of Renu-U International, Inc. (a
development stage company) (a Delaware corporation) as of December 31, 1997
and the related statements of operations, stockholders' equity and cash flows 
for the  year then ended.  These financial statements are the responsibility of
the Company's management.  Our responsibility is to express an opinion on these
financial statements based on our audit.  The financial statements of Renu-U 
International, Inc. as of December 31, 1996 and for the period from January 
1, 1983 (beginning of development stage) to December 31, 1996, were audited
by other auditors whose report dated May 6, 1997, expressed an unqualified
opinion on these statements.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audits 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.  We believe that our audits provide a reasonable basis 
for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Renu-U International, Inc. as
of December 31, 1997 and the results of its operations and cash flows for the
year then ended.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern.  As discussed in Note 2 to the 
financial statements, the Company has little operating capital and has had only
startup operations.  These factors raise substantial doubt about its ability
to continue as a going concern.  Management's plans in regard to these 
matters are also described in the Note 2.  The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.



Crouch, Bierwolf & Chisholm
Certified Public Accountants
Salt Lake City, Utah
July 16, 1998


                      RENU-U INTERNATIONAL, INC.
                    (A Development Stage Company)
                            Balance Sheets





                                ASSETS

                                         December 31,            December 31,
                                             1997                   1996        

Current Assets
 Cash                                    $   1,695              $  53,229

Fixed Assets 
Office equipment (Note 1) (Note 3)           18,167                10,385 

Other Assets
 Medical equipment (Note 3)                   7,207                7,207
 Deposits (Notes 4 & 9)                       25,350                 350

                                          $  52,419              $  71,171




                 LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
Accounts payable and 
accrued expenses                         $  78,656              $  45,991
Accounts payable - 
related party (Note 3)                      58,236                 -   
Short term notes (Note 10)                  25,300                 -   
                                           162,192                45,991

Long term debt (Note 5)                    121,000                96,000

Contingencies & Commitments (Notes 4 & 8)     -                      -   

Stockholders' Equity
Preferred stock, $.10 par value 1,000,000
shares authorized, no shares issued or 
outstanding                                   -                      -        
Common stock $.001 par value, 100,000,000
shares authorized, 9,961,241 shares 
issued and outstanding                      9,961                9,961
Capital in excess of par                   753,342             753,342
Treasury stock                             (3,675)                 -   
Accumulated deficit during development
stage                                     (990,401)          (834,123)
                                          (230,773)           (70,820)

                                         $  52,419            $  71,171


                      RENU-U INTERNATIONAL, INC.
                    (A Development Stage Company)
                       Statements of Operations
                                   

                                                                 For the     
                                                                 Period During 
                                                                 the Development
                                                                 Stage from   
                                                                January 1, 1983 
                                        Year ended              Through     
                                        December 31,            December 31, 
                                      1997        1996          1997         


Revenue:
  Sales & service                  $  27,149     $    -     $   27,149
  Interest income                        702      1,512          4,533
      Total Revenue                   27,851      1,512         31,682

Selling, General &
Administrative Expenses             184,129     51,695         471,032 


    Net Loss                     $(156,278)  $ (50,183)    $ (439,350)


Net Loss Per Share (Note 1)       $  (.02)    $  (.00)    $   (.05)


Average shares outstanding      9,961,241    9,961,241   8,134,910





                                     
                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                    Statements of Stockholders' Equity
                                                           Capital   Retained
                                      Common Stock        In Excess Earnings
                                Shares         Amount     of Par    (Deficit)

Balance-January 1, 1983      1,058,680        $ 1,059    $549,992  $(551,051   )

Issuance of common stock 
to acquire 100% of Selinger
Pharmaceuticals, Inc., June, 
1983 at $.03 per share         4,234,720         4,235      8,265      -      

Net loss for the year 
ended December 31, 1983             -               -         -     (12,500)

Balance-December 31, 1983      5,293,400         5,294     558,257  (563,551)

Net Income for the year 
ended December 31, 1984            -               -         -         -     

Balance-December 31, 1984         5,293,400    5,294   558,257  (563,551)

Issuance of common stock 
to acquire 100% of 
outstanding common stock 
of Selinger Development, 
Inc., October 1985                500,000       500     (500)       -     

Net Loss for the year 
ended December 31, 1985               -          -         -      (19,365)

Balance-December 31, 1985         5,793,400    5,794   557,757  (582,916)

Rescission of acquisition 
of Selinger Development, 
Inc., May, 1986                       -        -         -         -     

Cancellation of common stock
in connection with  recision 
of acquisition of Selinger 
Development Inc.                 (500,000)     (500)      500         -     

Cancellation of common stock
in connection with recision 
of acquisition of Selinger
Pharmaceuticals, Inc.           (2,694,562)    (2,695)    2,695     -     

Issuance of common stock in 
private placement at $.25 
per share, October 1986             160,000        160    39,840    -     

Net Loss for the year ended 
December 31, 1986                    -             -         -      (38,552)

Balance-December 31, 1986         2,758,838      2,759     600,792  (621,468)

Issuance of common stock 
in private placement
at $.25 per share, 
February-March, 1987              120,000         120       29,880       -   
  

Cancellation of common 
stock in connection with
recision of acquisition of 
Selinger Pharmaceuticals, Inc.    (594,347)      (594)         594        -     

Net loss for the year ended
December 31, 1987                      -          -         -        (19,124)

Balance-December 31, 1987         2,284,491    2,285   631,266      (640,592)

Issuance of common stock 
for services rendered by
Officers of the 
Corporation; May, 1988 at 
$.02 per share                       500,000      500     9,500           -     


                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
              Statements of Stockholders' Equity (Continued)
                                                        Capital     Retained
                                   Common Stock         In Excess   Earnings
                                 Shares         Amount    of Par    (Deficit)

Issuance of common stock in 
private placement at
$.25 per share                  $ 360,000      $   360    $ 89,640    $ -     

Cancellation of $90,000 
note to Uromedic                     -              -      (90,000)      -     

Net Loss for the year 
ending December 31, 1988             -              -         -      (30,002)

Balance-December 31, 1988         3,144,491        3,145   640,406   (670,594)

Contribution from officer,
January 1, 1989                      -              -       17,072        -   
 

Issuance of common stock to
officer for payment of 
corporate liability January
1, 1989 at $.003 per share        5,776,750       5,776     9,763         -     

Issuance of common stock for
cash at $.01 per share to 
officers of the Corporation, 
May 1989                          500,000           500     4,500         -     

Issuance of common stock 
for cash at $.02 per share
to officers of the 
Corporation, September 1989        500,000          500     9,500          -  
  
Net Loss for the year ended 
December 31, 1989                     -              -         -     (39,455)

Balance-December 31, 1989         9,921,241        9,921   681,241  (710,049)

Net loss for the year ended 
December 31, 1990                       -           -         -      (1,803)

Balance-December 31, 1990         9,921,241        9,921   681,241  (711,852)

Net loss for the year ended 
December 31, 1991                      -             -         -     (1,599)

Balance-December 31, 1991         9,921,241        9,921   681,241  (713,451)

Expenses paid by officers of 
the Corporation                         -          -         7,179        -     

Net loss for the year ended 
December 31, 1992                      -           -         -      (2,001)

Balance-December 31, 1992         9,921,241    9,921   688,420     (715,452)

Expenses paid by officers of 
the Corporation                       -          -      13,132         -     

Net loss for the year ended 
December 31, 1993                      -          -         -       (5,075)

Balance - December 31, 1993        9,921,241    9,921   701,552     (720,527) 

Expenses paid by officers of 
the Corporation (Note 4)                   -        -     17,971      -   

Issuance of Common Stock for
services performed to corporation 
at $.16 per share                        40,000       40     6,255      -   


                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
              Statements of Stockholders' Equity (Continued)

                                                 Capital            Retained
                            Common Stock        In Excess  Treasury Earnings
                       Shares          Amount    of Par     Stock   (Deficit) 
   
Net Loss for the
year ended 
December 31, 1994         -             $ -      $  -     $   -     $(39,877)
                                                      
Balance - December
31, 1994              9,961,241          9,961    725,778     -     (760,404)

Expenses paid by 
officers ofthe
Corporation (Note 4)      -                 -       9,901      -         -   

Net Loss for the year
ended  December 31, 
1995                      -                 -        -         -      (23,536)

Balance - December 
31, 1995              9,961,241           9,961    735,679     -     (783,940)

Expenses paid by 
officers of the
corporation (Note 3)      -                -       10,013      -          -   

Equipment paid for and
contributed by officers of
the corporation (Note 3)      -           -         7,650     -           -  
     

Net loss for the year
ended December 31, 1996       -           -         -         -      (50,183)

Balance - December 
31, 1996               9,961,241       9,961        753,342   -      (834,123)

Purchase of Treasury
Stock                       -           -           -        (3,675)     -   

Net loss for the 
year ended
December 31, 1997           -           -         -         -        (156,278)

Balance - December 
31, 1997              9,961,241      $9,961    $753,342  $ (3,675) $(990,401)

                            


                         RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                         Statements of Cash Flows
                                                            For the 
                                                            Period   
                                                            During the 
                                                            Development
                                                            Stage from   
                                                            January 1, 
                                                           1983 Through 
                                         December 31,      December 31,   
                                      1997        1996     1997      

Cash Flow Provided From Operations:

Net loss from operations          $(156,278)     $(50,183)  $(439,350)

Items not requiring cash
flow during current period:
Amortization and Depreciation         2,995           516      3,586
Issuance of capital stock 
for services                           -              -         28,795
Bad debts                              -              -        18,000
Decrease in notes receivable           -              -        (3,000)
Increase (Decrease) in accounts 
payable and other short term 
obligations                         116,201         7,691      162,192
Expenses paid by officer              -            10,013       90,807
Net Cash Flow Used For Operations (37,082)        (31,963)    (138,970)

Cash Flow Provided From Financing Activities:

Issuance of notes payable           25,000         96,000     121,000
Issuance of capital stock
for cash                              -              -        175,000
Net Cash Flow Provided 
From Financing Activities          25,000          96,000     296,000

Cash Flow Used For Investing Activities:

Cash paid toward deposits 
and other assets                (25,000)          (2,757)    (27,757)
Cash invested in subsidiary         -                -      (105,000)
Cash invested in treasury stock  (3,675)             -       (3,675)
Cash paid toward fixed assets    (10,777)         (8,051)    (18,903)
Net Cash Flow used for 
investing activities             (39,452)         (10,808)   (155,335)

Net Cash Flow                    (51,534)           53,229     1,695

Cash-Beginning of Period           53,229             -          -   

Cash-End of Period         $        1,695          $53,229    $   1,695

Supplemental Disclosure of Cash Flow Information:

Cash paid during the period for:
    Interest              $        1,023             $-        $   4,956  
    Income Tax                     1,200              -            1,200

    Equipment contributed by
    officer (Note 3)       $        -               $7,650     $   7,650 
                                     




                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                       Notes to Financial Statements
                            December 31, 1997 

NOTE 1 -  SIGNIFICANT ACCOUNTING POLICIES

          a. Organization

          The Company was incorporated under the laws of the State of Delaware
on June 14, 1971.  The Company was involved in various activities over the 
years, none of which proved successful.  During the year 1983, the Company 
discontinued all operations and has had no significant revenues from any 
activity since that time and is classified as a development stage company per 
SFAS #7.

          In 1996, the Company commenced work with Dr. Jean-Francoi Hibbert,
of Harris, New York.  This work resulted in the Company developing a new 
business opportunity in the field of physical care and development. 
Consequently, the Company is working towards owning and operating pain 
management and physical wellness centers.  The Centers will focus on 
providing physical and nutritional consultation and treatment.   The 
Company has also completed a line of its own "Bio-Resonance Therapy" (BRT) 
devices which are used in treatment of a variety of physical ailments.  These 
hand held units will be sold beginning in April 1998.

          b. Income Taxes

          The Company adopted Statement of Financial Accounting Standards No.
109 "Accounting for Income Taxes" in  the fiscal year ended December 31, 1996 
and has applied the provisions of the statement on a retroactive basis to the
previous fiscal year which resulted in no significant adjustment.

          Statement of Financial Accounting Standards No. 109 "Accounting for
Income Taxes" requires an asset and liability approach for financial accounting
and reporting for income tax purposes.  This statement recognizes (a) the 
amount of taxes payable or refundable for the current year and (b) deferred 
tax liabilities and assets for  future tax consequences of events that have 
been recognized in the financial statements or tax returns.

          Deferred income taxes result from temporary differences in the
recognition of accounting transactions for tax  and financial reporting 
purposes.  There were no temporary differences at December 31, 1997 and
earlier years, accordingly, no deferred tax liabilities have been recognized
for all years.

          The Company had cumulative net operating loss carryforwards of
approximately $440,000 at December 31, 1997 and $280,000 at December 31, 1996.
No effect has been shown in the financial statements for the net operating 
loss carryforwards as the likelihood of future tax benefit from such net 
operating loss carryforwards is not presently determinable.  Accordingly, the
potential tax benefits of the net operating loss carryforward estimated based
upon current tax rates of $150,000 at December 31, 1997 and $95,000 at December
31, 1996 have been offset by valuation reserves of the same amount.  The net
change in deferred tax asset and offsetting valuation reserve amounted to 
$55,000 for 1997 and $17,000 for 1996.  The net operating losses begin to 
expire in the year 1998.

          c. Loss Per Share

          The computation of loss per share of common stock is based on the
weighted average number of shares outstanding during the period.

          d. Cash and Cash Equivalent

          For the purposes of the statement of cash flows, the Company
considers all highly liquid debt instruments with maturity of three months or
less to be cash equivalents.




                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                       Notes to Financial Statements
                            December 31, 1997 

NOTE 1 -  SIGNIFICANT ACCOUNTING POLICIES (Continued)

          e. Property and Equipment

          Property is recorded at cost or estimated fair value at the time of
acquisition (purchase or donation by  officer/director).

          Property and Equipment consist of the following at December 31, 1997
and 1996:

                                                  1997                1996     

           Office & Computer Equipment    $     21,752         $      10,976
           Less: Accumulated Depreciation      (3,585)                (591)
           Total Property and Equipment   $     18,167         $      10,385  

          Depreciation expense is computed on the straight-line method over
the estimated useful lives of the assets (three to seven years).  Depreciation 
expense for the period ended December 31, 1997 and 1996 is $2,995 and  $516 
respectively.

NOTE 2 -  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.  Currently, 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.  It is the intent of the Company to develop its business in
the field of physical care and development. (See Note 1)

NOTE 3 -  RELATED PARTY TRANSACTIONS

          Frank Nelson, a major shareholder/officer, paid expenses of the
Company totaling $10,013 in 1996 in behalf of the Company.  These expenses are 
shown as a contribution to capital.  During 1996, Mr. Nelson also  contributed 
$7,650 worth of office and medical equipment for future use in clinics that 
will be opened in the  coming years.

          Mr. Nelson also rents space to the Company on a month to month basis
for $500 a month. ($300 a month prior to May 1, 1997).  

          In June 1996, Mr. Nelson provided $50,000 in long-term financing for
the Company (See Note 5).

          During 1997, Mr. Nelson and his daughter provided another $54,130 in
working capital to help fund the company during its development stage.  The 
loans are non-interest bearing and are to be paid when the  Company has 
sufficient capital for its operating needs.

          During 1997, Dr. Fancois Hibbert, a company director and officer
provided $4,105 in working capital loans for  it's New York operation.

          During 1997, Mr. Nelson and Mr. Jimmy Lu, officers of the
corporation, signed on as personal guarantors for several bank loans. 
(See Notes 5 & 10).

NOTE 4 -  LEASE COMMITMENT

          The Company (in the name of Mr. Nelson) leased an automobile for
company use.  The lease terms are as  follows.

                         Payments     $308 per month
                         Length         36 months
                         Deposit      $350


                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                       Notes to Financial Statements
                            December 31, 1997 

NOTE 4 -  LEASE COMMITMENT (Continued)

          Future lease commitments:

                         1998      $  3,696
                         1999      $  2,156  

NOTE 5 -  LONG TERM DEBT

          During 1996, the Company borrowed $96,000 from 3 private individuals
($50,000 from Frank Nelson) to provide financing for the Company operations.  
The notes are dated July 1,1996 with a maturity date of June 30, 1998, stated
interest rate of 12%, unsecured.  The notes are convertible into common stock 
at 75% of a ten day average trading bid price.  These notes are classified as 
long term since the notes will be renegotiated in July  1998.

          In 1997, Mr. Nelson helped secure a line of credit in the amount of
$25,000 that was used as an advance to purchase proprietary molds which will be
used to produce inventory being manufactured overseas (see Note 9). The line
of credit is similar to a credit card where interest only is paid monthly 
with no minimum principle due.

NOTE 6 -  FAIR VALUE OF FINANCIAL INSTRUMENTS

          The following of the estimated fair value of financial instruments
is made in accordance with the requirements  of SFAS No. 107, "Disclosure about
Fair Value of Financial Instruments".  The carrying amounts and fair value of
the Company's financial instruments at December 31, 1997 and 1996 are as 
follows:

                                    December 31, 1997       December 31, 1996

                                  Carrying        Fair       Carrying  Fair 
                                  Amounts        Values      Amounts   Values   

Cash and cash equivalents       $   1,695     $   1,695      $  -      $ -
          
Long-term debt including
current maturities              $   121,000   $   121,000    $96,000    $96,000

          The following methods and assumptions were used by the Company in
estimating its fair value disclosures for financial instruments.

          Cash and Cash Equivalents
          The carrying amounts reported on the balance sheet for cash and cash
equivalents approximate their fair value.

          Long-term Debt
          The fair values of long-term debt are estimated using discounted
cash flow analyses based on the Company's  incremental borrowing rate as the
discount rate.

NOTE 7 -  USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS

          The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect reported amounts of assets and liabilities, 
disclosure of contingent assets and liabilities at the date of the financial 
statements and revenues and expenses  during the reporting period.  In these
financial statements, assets, liabilities and earnings involve extensive
reliance on management's estimates.  Actual results could differ from those 
estimates.


                        RENU-U INTERNATIONAL, INC.
                       (A Development Stage Company)
                       Notes to Financial Statements
                            December 31, 1997 


NOTE 8 -  NEW YORK OPERATIONS-SUBSEQUENT EVENTS

          In 1997, the Company opened a wellness treatment center in
Tarrytown, New York.  A lease was signed for office space and another lease was
signed for personal property used in the treatments provided by the center. 
Early in 1998, the center was closed.  A buyout of the lease for the office 
space was negotiated ($36,000)(See Note 10) and the personal property was
returned to the vendor.  Currently, the Company is negotiating for a buyout 
of the lease for equipment, although as of this audit date, such negotiations 
are ongoing.  Although the amount of loss could be upwards of $25,000 (the full
claim of the leasing company), the Company cannot estimate the amount of loss 
at the current time.


NOTE 9 -  DEPOSITS

          In 1997, the Company advanced $25,000 towards the molds that will
produce the BRT devices (See Note 1) that are being manufactured overseas. 
The devices were shipped in March 1998.

NOTE 10 - SHORT TERM NOTES

          In 1997, Mr. Nelson and Jimmy Lu, two company officers, personally
guaranteed a note for $25,300 for use as Company working capital.  The note was
due in March 1998 and was renegotiated at that time into a long term note 
along with a line of credit that the Company had to secure the lease in New 
York (See Note 8).  The New  York lease was canceled in March for a one time
fee of $36,000 in which the line of credit was activated and  the fee paid.
The new note was negotiated as a four year obligation with monthly payments 
of $2,029.  Payments began in June 1998.



















We hereby consent to the use of our audit report of Renu U International, Inc.
dated July 16, 1998 for the year ended December 31, 1997 in their Form 10K-SB 
Annual Report dated August 10, 1998.




Salt Lake City, Utah
August 10, 1998













                              ORTON & COMPANY







August 10, 1998



Securities & Exchange Commission
Washington D.C.

Gentlemen:

We have been furnished with a copy of the response to Item 8 of the Form
10K-SB for the event that occurred on August 10, 1998 filed by our former 
client, Renu U International, Inc..  We agree with the statements made in 
response to that item insofar as they relate to our firm.

Sincerely,




/s/ Orton & Company