BLUEPOINT LINUX SOFTWARE CORP
8-K/A, 2000-07-18
BLANK CHECKS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   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) July 18, 2000

                         BluePoint Linux Software Corp.
              (Exact  name  of  Registrant  as  specified  in  charter)

            Indiana                   0-25797                35-2070348
   (State  or  other  jurisdiction  (Commission           (I.R.S.  Employer
       of  incorporation)           File  Number)         Identification  No.)

          A301,  East-2,  SEG  Science  &  Industry  Park,  Huaqian  Road North,
                     Shenzhen,  Guangdong  Province,  China
                  (Address  of  principal  executive  offices)

Registrant's  telephone  number,  including  area  code:  011867553763137


ITEM  1.  CHANGES  IN  CONTROL  OF  REGISTRANT.

Not  applicable.

ITEM  2.  ACQUISITION  AND  DISPOSITION  OF  ASSETS.

Not  applicable.

ITEM  3.  BANKRUPTCY  OR  RECEIVERSHIP.

Not  applicable.

ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT.

     (a)  (1)     On June 20, 2000 the Registrant changed accountants from Tubbs
&  Bartnick,  P.A.,  2300 Glades Rd., Ste. 415, Boca Raton, Florida 33413 to BDO
International  Certified  Public  Accountants,  111 Connaught Road Central, 29th
Floor,  Wing  on  Centre,  Hong  Kong;  (852)254-5041.

                 (i)     The  Company decided not to reappoint Tubbs & Bartnick,
                 P.A. as its independent  accountant;

                 (ii)     The  financial  statements  reported  on  by  Tubbs  &
                 Bartnick,  P.A. were not subject to  an  adverse  or  qualified
                 opinion, or a disclaimer  of  opinion and were not qualified or
                 modified  as  to  uncertainty,  audit   scope   or   accounting
                 principles  during  the  past  two fiscal years, and theinterim
                 period  ended  June  20,  2000;

                (iii)     The decision to change  accountants  was  approved  by
                the Registrant's  Board  of  Directors;  and

                (iv)
                         (A)   There were no disagreements related to accounting
                         principles or practices, financial statement disclosure
                         , or auditing scope or procedure during  the  past  two
                         fiscal  years  and  the  interim  period ended June 20,
                         2000.

                         (B)     Not  applicable;

                         (C)     Not  applicable;

                         (D)     Not  applicable;  and

                         (E)     Not  applicable.

           (2)     On June 20, 2000, the Registrant  engaged  BDO  International
Certified  Public  Accountants  as  its  independent  accountants.

                  (i)     The Registrant did not  consult with BDO International
                  Certified Public Accountants, its new independent accountants,
                  regarding any matter prior to  its  engagement;  and

                  (ii)     Not  applicable.

           (3)     The  Registrant  has  provided  to Tubbs & Bartnick, P.A, its
former  accountants,  a  copy  of  the  disclosures  contained  in  this  Item 4
and the Registrant  has requested a letter from Tubbs & Bartnick, P.A, addressed
to the Commission, confirming the statements made by the Registrant in this Item
4. A copy  of  such  letter  is  attached  hereto.

     (b)     Not  applicable.

ITEM  5.  OTHER  EVENT.

Not  applicable.

ITEM  6.  RESIGNATION  OF  REGISTRANT'S  DIRECTORS.

Not  applicable.

ITEM  7.  FINANCIAL  STATEMENTS,  PRO  FORMA FINANCIAL INFORMATION AND EXHIBITS.

     (a)     Not  applicable.

     (b)     Not  applicable.

     (c)     Exhibit  "A".  Letter  from Tubbs & Bartnick, P.A. regarding change
of  registrant's  accountancy.

ITEM  8.  CHANGE  IN  FISCAL  YEAR

Not  applicable.




                                   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.

     Date:  July  18,  2000


                              Bluepoint  Linux  Software  Corp.


                              By:/s/Yu  Deng


                              By:/S________________________________________
                              Yu  Deng,  President,  Chairman  of the Board





                                   Exhibit "A"


July  17,  2000

Securities  and  Exchange  Commission
450  Fifth  Street  N.W.
Washington,  D.C.  20549

RE:  BluePoint  Linux  Software  Corp.

Dear  Sir/Madam:

Pursuant  to  the  request  of  the  above  referenced  Company, we affirm that:

     (1)     We  have  read the Company's response to Item 4 of Form 8-K/A dated
July  17,  2000;  and

     (2)     We  agree  with  the  response.




                                                   Sincerely,



                                                   By:/S____________________
                                                   Tubbs  &  Bartnick,  P.A.




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