EXHITBIT A
INDEPENDENT ACCOUNTANTS' REPORT
To the Board of Directors of netcruise.com, inc.
We have reviewed the accompanying consolidated balance sheet of netcruise.com,
inc. and subsidiaries as of June 30, 2000, and the related consolidated
statements of operations, changes in stockholders' equity, and cash flows for
the three and six month periods then ended. These financial statements are the
responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying consolidated financial statements for them to be in
conformity with generally accepted accounting principles.
[GRAPHIC OMITTED][GRAPHIC OMITTED]
WISS & COMPANY, LLP
Livingston, New Jersey
August 4, 2000
