8-K

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    Form 8-K

                 Current Report Pursuant to Section 13 or 15(d)
                     of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):    October 21, 2003


                             ELEGANT CONCRETE, INC.
                 (Name of small business issuer in its charter)


      Nevada                        000-31783                 870660287
- --------------------                ---------                 ----------
State or jurisdiction               Commission                I.R.S.Employer
of incorporation or                   file                   Identification
organization                         number                        No.


20 Old Turnpike Road, Nanuet, NY                                10954
- --------------------------------                              ----------
Address of principal executive offices                         Zip Code


                                 (845) 623-6888
                         -------------------------------
                 Issuer's Telephone Number, Including Area Code








ITEM 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     (a) (1) The Registrant's independent accountant, Sacher & Co., P.C.
("Sacher"), has notified the Registrant that it has resigned as the Registrant's
independent accountant and has declined to stand for re-election.

     (2) The Registrant's principal independent accountant's reports on the
Registrants' financial statements for the past two years did not contain an
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.

     (3) Sacher's decision not to serve as the Registrant's independent
accountant was not recommended by the Registrant's Board of Directors.

     (4) In connection with the audits for the two most recent fiscal years and
through the effective date of the dismissal, there have been no disagreements
with Sacher (or the Registrant's previous independent accountant) on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Sacher (or the Registrant's previous independent accountant),
would have caused Sacher (or the Registrant's previous independent accountant)
to make reference thereto in its report on the Registrants' financial
statements.



ITEM 7.  Financial Statements, Pro Forma Financial Statements and Exhibits

         (c)   Exhibits.
               Exhibit No.    Description
               -----------    -----------
                    1         Letter addressed to the Securities and Exchange
                              Commission, dated October 28,  2003, from Sacher
                              & Co., P.C., the Registrant's former independent
                              auditors, regarding its concurrence with the
                              statements made by the Registrant in Item 4 of
                              this report.



                                    SIGNATURE

         Pursuant to the requirements 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: October 28, 2003

                                            ELEGANT CONCRETE, INC.

                                            By:    /s/ Anthony Costanzo
                                                   --------------------
                                            Name: Anthony Costanzo
                                            Its:  Chief Financial Officer

EX-99.1

Exhibit 1



October 28, 2003

Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549


Dear Sir/Madam:

We have read the statements made in Item 4, to be included in the Form 8-K filed
by Elegant Concrete, Inc., dated October 28, 2003, to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

               Very truly yours,

               SACHER & CO., P.C.

         By:   /s/ Stephen B. Sacher
               ---------------------
         Name: Stephen B. Sacher
         Its:  President