GLOBALNETCARE INC
8-K/A, 2000-04-06
BUSINESS SERVICES, NEC
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                                            UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                                 WASHINGTON,  D.C.  20549

                                                                OMB APPROVAL
                                                     OMB  Number:  3235-0060
                                                    Expires:  May  31,  2000
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                                                  --------------------------

                                   FORM 8-K/A

                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

Date  of  Report  (Date  of  earliest  event  reported)  February  22,  2000
                                                         -------------------

                               GLOBALNETCARE, INC.
                               -------------------
             (Exact name of registrant as specified in its charter)

              Florida                     000-27097          980215778
- ------------------------------     ---------------------------------------
     (State  or  other  jurisdiction     (Commission     (IRS  Employer
           of  incorporation)           File  Number)   Identification  No.)

Suite  204,  65  Brunswick,  Dollard  des  Ormaux,  Quebec, Canada H9B 2N4
- ---------------------------------------------------------------------------
     (Address  of  principal  executive  offices)               (Zip  Code)

Registrant's  telephone  number,  including  area  code  (514)  421-2294
                                                         ---------------

Suite 950 - 2000 McGill College, Montreal, Quebec, Canada     H3A 3H3
- ---------------------------------------------------------     -------
(Former name or former address, if changed since last report.)

ITEM  1.     CHANGES  IN  CONTROL  OF  REGISTRANT.

Not  applicable.

ITEM  2.     ACQUISITION  OR  DISPOSITION  OF  ASSETS.

Not  applicable.

ITEM  3.     BANKRUPTCY  OR  RECEIVERSHIP

Not  applicable.

ITEM  4.     CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT

In  February,  2000, GlobalNetCare, Inc. ("GlobalNetCare") decided to engage new
auditors  as  its  independent  accountants  to  audit its financial statements.
GlobalNetCare's  Board  of  Directors  approved  and  ratified  the  change  of
accountants  to  KPMG,  L.L.P.  on  March  22,  2000.

During  GlobalNetCare's two most recent fiscal years, and any subsequent interim
periods  preceding  the  change in accountants, there were no disagreements with
Councilor,  Buchanan  & Mitchell, P.C. on any matter of accounting principles or
practices,  financial  statement  disclosure,  or auditing scope procedure.  The
decision  to change accountants was based on the proximity of the accountants to

<PAGE>

the  Company's  operations  and  head  office  located  in  Montreal,  Quebec.

GlobalNetCare provided Councilor, Buchanan & Mitchell, P.C., with a copy of this
Current  Report on Form 8-K prior to its filing with the SEC, and requested that
it  furnish  GlobalNetCare with a letter addressed to the SEC stating whether it
agrees  with the statements made in this Current Report on Form 8-K, and if not,
stating the aspects with which it does not agree.  A copy of the letter provided
by  Councilor,  Buchanan  & Mitchell, P.C., dated March 29, 2000, is attached to
this  Form  8-K/A  as  an  exhibit.

GlobalNetCare  has  engaged  the  firm  of KPMG, L.L.P. as of February 22, 2000.
KPMG,  L.L.P.  was not consulted on any matter relating to accounting principles
to  a  specific  transaction, either completed or proposed, or the type of audit
opinion  that  might  be  rendered  on  GlobalNetCare's  financial  statements.

ITEM  5.     OTHER  EVENTS

Not  applicable.

ITEM  6.     RESIGNATIONS  OF  REGISTRANT'S  DIRECTORS

Not  applicable.

ITEM  7.     EXHIBITS

(16)     Letter  re:  change  in  certifying  accountant

         Letter  from  Councilor,  Buchanan  &  Mitchell, P.C. to the Securities
         and Exchange  Commission,  dated  March  29,  2000

                                   SIGNATURES

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  hereunto  duly  authorized.


GLOBALNETCARE,  INC.

Date:  April  5,  2000

/s/ Patrick Power
Patrick  Power,  President





                                      CB&M

                      COUNCILOR, BUCHANAN & MITCHELL, P.C.
                                CERTIFIED PUBLIC
                                   ACCOUNTANTS
                                   SINCE 1921

                                 March 29, 2000

United  States  Securities  and  Exchange  Commission
Washington,  D.C.  20549

Dear  Sirs:

We  are in agreement with the following statements made on the Current Report on
Form  8-K  dated  February  22,  2000  filed  by  GlobalNetCare,  Inc.

There were no disagreements with GlobalNetCare, Inc. on any matter of accounting
principles  or  practices,  financial  statement  disclosure,  or auditing scope
procedure.  We  are  under  the  understanding  that  the decision to change the
auditors  was  based on the proximity of the successor auditor to GlobalNetCare,
Inc.

Sincerely,

COUNCILOR,  BUCHANAN  &  MITCHELL,  P.C.

/s/  Peter  B.  Riley

Peter  B.  Riley,  CPA
Vice  President

PBR:ded
Enclosure





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