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): January 21, 2002

                                 SYCONET.COM, INC.
            (Exact name of registrant as specified in its charter)

                                     Delaware
                    (State or jurisdiction of incorporation
                                  or organization)

                                    000-29113
                           (Commission File Number)

                                   54-1838089
                  (I.R.S. Employer Identification Number)

          5020 Campus Drive, Newport Beach, California               92660
           (Address of principal executive offices)                (Zip Code)

                Registrant's telephone number:  (949) 972-7391


          (Former name or former address, if changed since last report)

ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     (a)  Effective on January 21, 2002, the independent accountant
who was previously engaged as the principal accountant to audit the
Registrant's financial statements, Stonefield Josephson, Inc., was
dismissed.  The decision to dismiss this accountant was approved by
the Board of Directors.  This firm did not perform any auditing
functions for the Registrant since it was retained on August 17, 2001.

     During the Registrant's two most recent fiscal years and any
subsequent interim period preceding such dismissal, there were no
disagreements with the former accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure.  In addition, there were no "reportable events"
as described in Item 304(a)(1)(iv)(B)1 through 3 of Regulation S-B
that occurred within the Registrant's two most recent fiscal years
and the subsequent interim period preceding the former accountant's
dismissal.

     (b)  Effective on January 21, 2002, the firm of Smith & Company
has been engaged to serve as the new principal accountant to audit
the Registrant's financial statements.  The decision to retain this
accountant was approved by the Board of Directors.  During the
Registrant's two most recent fiscal years, and the subsequent interim
period prior to engaging this accountant, neither the Registrant (nor
someone on its behalf) consulted the newly engaged accountant
regarding any matter.

     (c)  The Registrant has requested Stonefield Josephson, Inc. to
respond to the Securities and Exchange Commission regarding its
agreement with the statements made by the Registrant in response to
Item 304(a)(1) of Regulation S-B.

                                   SIGNATURE

     Pursuant to the requirements of Section 13 or 15(d) 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.

                                                 Syconet.com, Inc.



Dated: January 23, 2002                          By: /s/ Gary Borglund
                                                 Gary Borglund, President