U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                         Commission File Number 0-24362


                           NOTIFICATION OF LATE FILING


(Check One):  [ ] Form 10-K and 10-KSB    [  ] Form 11-K    [  ] Form 20-F
              [X] Form 10-Q and 10-QSB    [  ] Form N-SAR

     For the Period Ended: DECEMBER 31, 1999

     [ ]  Transition Report on Form 10-K
     [ ]  Transition Report on Form 20-F
     [ ]  Transition Report on Form 11-K
     [ ]  Transition Report on Form 10-Q
     [ ]  Transition Report on Form N-SAR

     For the Transition Period Ended: ________________

     Read attached instruction sheet before preparing form. Please print or
type.

     Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

     If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:


                                     PART I
                             REGISTRANT INFORMATION

                                DrugMax.com, Inc.
                           ---------------------------
                             Full Name of Registrant

                         Nutriceuticals.com Corporation
                        ---------------------------------
                            Former Name if Applicable

                           12505 Starkey Road, Suite A
                         ------------------------------
            Address of Principal Executive Office (Street and Number)

                              Largo, Florida 33773
                              ---------------------
                            City, State and Zip Code




                                     PART II
                             RULE 12b-25(b) AND (c)

     If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate.)

 [X]     (a)  The reasons described in reasonable detail in Part III of this for
              form could not be eliminated without unreasonable effort or
              expense;

 [ ]     (b)  The subject annual report, semi-annual report, transition report
              on Form 10-K, Form 20-F, Form 11-K or Form N-SAR, or portion
              thereof will be filed on or before the 15th calendar day following
              the prescribed due date; or the subject quarterly report or
              transition report on Form 10-Q, or portion thereof will be filed
              on or before the fifth calendar day following the prescribed due
              date; and

 [ ]     (c)  The accountant's statement or other exhibit required by Rule
              12b-25(c) has been attached if applicable.


                                    PART III
                                    NARRATIVE

     State below in reasonable detail why the Form 10-K, 11-K, 20-F 10-Q, N-SAR
or the transition report portion thereof could not be filed within the
prescribed time period. (Attach extra sheets if needed.)

     DrugMax.com, Inc.(the "Company") could not file its Form 10-QSB for the
three months and nine months ended December 31, 1999 within the prescribed time
period because of the substantial additional effort required to appropriately
consider the accounting and reporting of (1) the Company's significant
acquisition made during the period, and (2) the Company's change of accountants
as reported on the Company's Current Report on Form 8-K, dated February 8, 2000
with respect to a change in the registrant's certifying accountants.

     The Company is diligently working to complete the Form 10-QSB and expects
to file it in its entirety on or before the fifth calendar day following the
prescribed due date.






                                     PART IV
                                OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this
     notification

                 Stephen M. Watters         727          533-0431
                 -----------------------------------------------------
                 (Name)                 (Area Code) (Telephone Number)

(2)  Have all other periodic reports required under Section 13 or 15(d) of the
     Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
     of 1940 during the preceding 12 months or for such shorter period that the
     registrant was required to file such report(s) been filed? If the answer is
     no, identify report(s).
                                                                 [X] Yes  [ ] No

(3)  Is it anticipated that any significant change in results of operations from
     the corresponding period for the last fiscal year will be reflected by the
     earnings statements to be included in the subject report or portion
     thereof?
                                                                 [X] Yes  [ ] No

     If so: attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.

See Attachment A.

                                DrugMax.com, Inc.
        ----------------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.


Date: February 14, 2000              By: /s/ STEPHEN M. WATTERS
- -----------------------              -------------------------------------------
                                     Name: Stephen M. Watters
                                     -------------------------------------------
                                     Title: President, Chief Executive Officer,
                                     Chief Financial Officer, and Director
                                     -------------------------------------------

          INSTRUCTION: The form may be signed by an executive officer of the
     registrant or by any other duly authorized representative. The name and
     title of the person signing the form shall be typed or printed beneath the
     signature. If the statement is signed on behalf of the registrant by an
     authorized representative (other than an executive officer), evidence of
     the representative's authority to sign on behalf of the registrant shall be
     filed with the form.




                                    ATTENTION

     Intentional  misstatements or omissions of fact constitute Federal Criminal
Violations (see 18 U.S.C. 1001).


                              GENERAL INSTRUCTIONS

     1. This form is required by Rule 12b-25 of the General Rules and
Regulations under the Securities Exchange Act of 1934.

     2. One signed original and four conformed copies of this form and
amendments thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General
Rules and Regulations under the Act. The information contained in or filed with
the form will be made a matter of public record in the Commission files.

     3. A manually signed copy of the form and amendments thereto shall be filed
with each national securities exchange on which any class of securities of the
registrant is registered.

     4. Amendments to the notifications must also be filed on Form 12b-25 but
need not restate information that has been correctly furnished. The form shall
be clearly identified as an amended notification.

     5. ELECTRONIC FILERS. This form shall not be used by electronic filers
unable to timely file a report solely due to electronic difficulties. Filers
unable to submit a report within the time period prescribed due to difficulties
in electronic filing should comply with either Rule 201 or Rule 202 of
Regulation S-T or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T.


(Form 12b-25-07/98)




                                  ATTACHMENT A


         During the three month and nine month periods ended December 31, 1998,
the Company had no operations and was accounted for on the liquidation basis of
accounting.

         The Company expects revenues to be approximately $7.2 million for the
three months and nine months ended December 31, 1999, primarily as a result of
the acquisition of Becan Distributors, Inc. on November 26, 1999. The Company
expects a net loss of approximately $400,000 and $650,000 respectively, for such
periods.