8-K/A

                        UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                    Washington, DC  20549

                         FORM 8-K/A
                       Amendment No. 1

                       CURRENT REPORT
 Pursuant to Section 13 OR 15(d) of the Securities Exchange
                         Act of 1934

  Date of Report (Date of earliest event report) January 9,
                            2002

              Media and Entertainment.com, Inc.
   (Exact name of registrant as specified in its chapter)


     Nevada             0-32231             52-2236253
  ------------         ---------            -----------
 (State or other      (Commission          (IRS Employer
 jurisdiction of      File Number)      Identification No.)
 incorporation)


 500 North Rainbow, Suite 300, Las Vegas, NV    89107
 --------------------------------------------   ------
   (Address of principal executive            (Zip Code)
               offices)

Registrant's telephone number,           (702) 221-1935
including area code:                    ---------------

                       Not Applicable
     -------------------------------------------------
   (Former name or former address, if changed since last
                          report.)


ITEM 4. Changes in Registrant's Certifying Accountant

(a)  Information required by Item 304 (a)(1) of Regulation S-
K

On January 9, 2002, G. Brad Beckstead, CPA resigned as the
principal accountant of Media and Entertainment.com, Inc.
(the Company).  The Company has retained Chavez & Koch,
CPA's, Ltd. as its independent accountants for the fiscal
year ending December 31, 2001.  The Audit Committee of the
Board of Directors (the "Audit Committee") and the Board of
Directors of the Company approved the decision to change
independent accountants.

Reports issued by G. Brad Beckstead, CPA on each of the
Company's financial statements for the year ended December
31, 2000 and subsequent interim periods in 2001, did not
contain adverse opinions or disclaimers of opinion, or any
qualifications or modifications as to uncertainty, audit
scope or accounting principles, but had a fourth explanatory
paragraph describing going concern contingencies.  During
the fiscal year ended December 31, 2000 and subsequent
interim periods through the date of resignation on January
9, 2002 there were no disagreements with G. Brad Beckstead,
CPA on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to G. Brad
Beckstead, CPA's satisfaction, would have caused him to
refer to the subject matter of the disagreement(s) in
connection with his report.



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(b)  Information required by Item 304(a)(2) of Regulation S-K

Effective January 10, 2002, the Company has engaged Chavez &
Koch, CPA's, Ltd. as its independent accountants for the
fiscal year ended December 31, 2001. During the most recent
fiscal year and subsequent interim periods preceding the
resignation of G. Brad Beckstead, CPA, the Company has
consulted with Chavez & Koch, CPA's, Ltd. regarding general
business issues and the presentation of financial
statements.  This consultation related to a general
examination of the Company's financial statements and to the
presentation of pro-forma financial statements related to
the purchase of a separate company by the Company.  Chavez &
Koch, CPA's, Ltd. referred the Company to the requirements
of Generally Accepted Accounting Principles and the
Securities and Exchange Commission for purchase accounting
and the acquisition of another company.  During the most
recent fiscal year and subsequent interim periods preceding
the resignation of G. Brad Beckstead, CPA, neither the
Company nor anyone engaged on its behalf has consulted with
Chavez & Koch, CPA's, Ltd. regarding: (i) the type of audit
opinion that might be rendered on the Company's financial
statements; or (ii) any matter that was either the subject
of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K).

The Company has furnished G. Brad Beckstead, CPA with a copy
of the disclosures under this Item 4 and has requested that
G. Brad Beckstead, CPA provide it with a letter addressed to
the SEC stating whether or not he agrees with the above
statements.  A copy of the letter from G. Brad Beckstead,
CPA has been filed as an exhibit.


ITEM 7. EXHIBITS

16. Letter from G. Brad Beckstead, CPA to the Securities and
Exchange Commission.


                         SIGNATURES

Pursuant to the requirement of the Securities Exchange Act
of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly
authorized.

Dated:  February 15, 2002

              Media and Entertainment.com, Inc.


        By: /s/Jon Jannotta
           --------------------
          Jon Jannotta, Vice President and Director



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EX-16

G. BRAD BECKSTEAD
Certified Public Accountant
                                              330 E. Warm Springs
                                              Las Vegas, NV 89119
                                                     702.257.1984
                                               702.362.0540 (fax)


February 15, 2002

Securities and Exchange Commission
Washington, DC 20549

Gentlemen/Madams:

I was previously principal accountant for Media and
Entertainment.com, Inc. (the "Company") and reported on the
financial statements of the Company for the year ended December
31, 2000.  Effective January 9, 2002, my appointment as principal
accountant was terminated.  I have read the Company's statements
included under Item 4 of its Form 8-K/A for January 9, 2002,
which is dated February 15, 2002 and I agree with such
statements, except that I am not in a position to agree or
disagree with the Company's statement that the change was
approved by the Board of Directors or that Chavez & Koch, CPA's,
Ltd. was not engaged regarding any matter requiring disclosure
under Regulation S-K, Item 304(a)(2).

Sincerely,


/s/Brad Beckstead
- ----------------------
G. Brad Beckstead, CPA