STORM HIGH PERFORMANCE SOUND CORP/FL
SC 13D, 2000-04-13
NON-OPERATING ESTABLISHMENTS
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                      SECURITIES  AND  EXCHANGE  COMMISSION
                            Washington,  D.C.  20549

                                 SCHEDULE  13D
                                (Rule  13d-101)

            INFORMATION  TO  BE  INCLUDED  IN  STATEMENTS  FILED  PURSUANT
           TO  RULE  13d-1(a)  AND  AMENDMENTS  THERETO  FILED  PURSUANT  TO
                                 RULE  13d-2(a)

                         (Amendment  No.            )(1)


                        Storm High Performance Sound Corporation
- --------------------------------------------------------------------------------
                                (Name  of  Issuer)


                          Common  Stock,  par  value  $0.001
- --------------------------------------------------------------------------------
                         (Title  of  Class  of  Securities)


                                     862175 10 6
- --------------------------------------------------------------------------------
                                 (CUSIP  Number)


                             M. Richard Cutler, Esq.
                             c/o  Cutler  Law  Group
                             610  Newport  Center  Drive,  Suite  800
                             Newport  Beach,  CA  92660
                             (949)  719-1977
- --------------------------------------------------------------------------------
                 (Name,  Address  and  Telephone  Number  of  Person
               Authorized  to  Receive  Notices  and  Communications)

                             April 12, 2000
- --------------------------------------------------------------------------------
             (Date  of  Event  which  Requires  Filing  of  This  Statement)

     If the filing  person has  previously  filed a statement on Schedule 13G to
report the  acquisition  that is the subject of this Schedule 13D, and is filing
this  schedule  because  of Rule  13d-1(e),  13d-1(f)  or  13d-1(g),  check  the
following  box  [_].


          Note:  Schedules filed in paper format shall include a signed original
     and five copies of the schedule,  including all exhibits. See Rule 13d-7(b)
     for  other  parties  to  whom  copies  are  to  be  sent.

                         (Continued  on  following  pages)
                              (Page  1  of 4  Pages)


(1)  The  remainder  of this  cover  page  shall be filled  out for a  reporting
     person's  initial  filing on this form with respect to the subject class of
     securities,  and for any subsequent amendment containing  information which
     would  alter  disclosures  provided  in  a  prior  cover  page.

     The  information  required on the remainder of this cover page shall not be
deemed to be "filed"  for the purpose of Section 18 of the  Securities  Exchange
Act of 1934 or otherwise  subject to the  liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).


(SC13D-07/98)



<PAGE>

CUSIP  No.  862175 10 6                13D                   Page  2 of 4 Pages

________________________________________________________________________________
1    NAME  OF  REPORTING  PERSONS
     I.R.S.  IDENTIFICATION  NOS.  OF  ABOVE  PERSONS  (ENTITIES  ONLY)

  M. Richard Cutler
_______________________________________________________________________________
2    CHECK  THE  APPROPRIATE  BOX  IF  A  MEMBER  OF  A  GROUP*
                                                                 (a)  [_]
                                                                 (b)  [_]

________________________________________________________________________________
3    SEC  USE  ONLY


________________________________________________________________________________
4    SOURCE  OF  FUNDS*


PF
________________________________________________________________________________
5    CHECK  BOX  IF  DISCLOSURE  OF  LEGAL  PROCEEDINGS  IS  REQUIRED
     PURSUANT  TO  ITEMS  2(d)  OR  2(e)                                   [_]


________________________________________________________________________________
6    CITIZENSHIP  OR  PLACE  OF  ORGANIZATION


United  States  Citizen
________________________________________________________________________________
7    SOLE  VOTING  POWER

1,706,250
_____________________________________________________________
8    SHARED  VOTING  POWER

- -0-
_________________________________________________________________
9    SOLE  DISPOSITIVE  POWER

1,706,250
________________________________________________________________
10   SHARED  DISPOSITIVE  POWER

- -0-
________________________________________________________________________________
11   AGGREGATE  AMOUNT  BENEFICIALLY  OWNED  BY  EACH  REPORTING  PERSON


1,706,250
________________________________________________________________________________
12   CHECK  BOX  IF  THE  AGGREGATE  AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*

                                                                      [_]
________________________________________________________________________________
13   PERCENT  OF  CLASS  REPRESENTED  BY  AMOUNT  IN  ROW  (11)


14.1%
________________________________________________________________________________
14   TYPE  OF  REPORTING  PERSON*


IN
________________________________________________________________________________
                     *SEE  INSTRUCTIONS  BEFORE  FILLING  OUT!



<PAGE>

CUSIP  No.  862175 10 6                13D                   Page  3 of 4 Pages


________________________________________________________________________________
Item  1.  Security  and  Issuer.


Common  Stock,  par  value  $0.001,  of Storm High Performance Sound Corp., a
Florida corporation, 8756 - 122nd Avenue N.E., Kirkland, WA 98033.

________________________________________________________________________________
Item  2.  Identity  and  Background.

     (a)  Name:                  M. Richard Cutler

     (b)  Business  Address:     610  Newport  Center  Drive,  Suite  800
                                 Newport  Beach,  CA  92660

     (c)  Principal  Occupation:   Attorney

     (d)  During  the  last  five  years,  Mr.  Cutler
          has  not  been  convicted  in  a  criminal  proceeding.

     (e)  During  the  last  5  years,  Mr.  Cutler
          has  not  been  a  party  to  a  civil  proceeding
          of  a  judicial  or  administrative  body  of  competent
          jurisdiction  and  as  a  result  of  such
          proceeding  been  subject  to  a  judgment,
          decree  or  final  order  enjoining  future
          violations  of,  or  prohibiting  or
          mandating  activities  subject  to,  federal
          or  state  securities  law  or  finding  any
          violation  with  respect  to  such  law.

     (f)  Citizenship:  United  States

________________________________________________________________________________
Item  3.  Source  and  Amount  of  Funds  or  Other  Consideration.


100% of the Stock of Hi Liner Group, Inc. and Consulting Services
________________________________________________________________________________
Item  4.  Purpose  of  Transaction.


See  Item  3.  No  additional  acquisitions  or  dispositions  of
shares  are  contemplated.
________________________________________________________________________________
Item  5.  Interest  in  Securities  of  the  Issuer.


Of  the 12,106,815 shares  of Storm High Performance Sound Corp. common  stock
issued and  outstanding,  Mr.  Cutler  has  sole  dispositive  and
voting  power  over 1,706,250 shares,  or 14.1% of  the  total  shares.
________________________________________________________________________________
Item  6.  Contracts,  Arrangements, Understandings or Relationships with Respect
         to  Securities  of  the  Issuer.


None.
________________________________________________________________________________
Item  7.  Material  to  be  Filed  as  Exhibits.


None.
________________________________________________________________________________


<PAGE>
CUSIP  No.  862175 10 6                13D                   Page  4 of 4 Pages


                                   SIGNATURE


     After  reasonable  inquiry and to the best of my  knowledge  and belief,  I
certify that the information  set forth in this statement is true,  complete and
correct.


                                            April 12, 2000
                                        ----------------------------------------
                                                         (Date)


                                            /s/  M. Richard Cutler
                                        ----------------------------------------
                                                       (Signature)



                                        ----------------------------------------
                                                       (Name/Title)



Attention.  Intentional  misstatements  or omissions of fact constitute  federal
criminal  violations  (see  18  U.S.C.  1001).



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