8-K/A

                     SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                                FORM 8-K-A2

                               CURRENT REPORT
       Pursuant to Section 13 or 15(d) of the Securities Exchange Act

                              December 11, 2003
                              -----------------
                                Date of Report
                      (Date of Earliest Event Reported)

                             SANGUINE CORPORATION
                             --------------------
           (Exact Name of Registrant as Specified in its Charter)

      Nevada                    0-24480                   95-4347608
      ------                    -------                   ----------
  (State of other        (Commission File No.)      (IRS Employer I.D. No.)
    Jurisdiction)

                          101 East Green Street, #11
                          Pasadena, California 91105
                          --------------------------
                  (Address of Principal Executive Offices)

                                (626) 405-0079
                                --------------
                       (Registrant's Telephone Number)

                                      N/A
                                      ---
         (Former Name of Former Address if changed Since Last Report)


Item 4. Change in Registrant's Certifying Accountant

     On December 11, 2003, upon approval of Sanguine's Board of Directors, we
appointed H J & Associates as Sanguine's independent auditors and dismissed
Tanner + Company.  The report of Tanner + Company on the financial statements
as of and for the fiscal year ended December 31, 2002, did not contain an
adverse opinion or disclaimer of opinion and was not qualified or modified as
to uncertainty, audit scope, or accounting principles except that Tanner +
Company issued an explanatory paragraph in its fiscal 2002 and 2001 reports as
to Sanguine's ability to continue as a going concern.

     During the years ended December 31, 2002 and 2001 and through the date of
this Current Report on Form 8-K, there were no disagreements with Tanner +
Company on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which if not resolved to
Tanner + Company's satisfaction, would have caused it to make reference to the
subject matter in connection with its report on the Company's consolidated
financial statements for such years; and there were no reportable events as
defined in Item 304(a)(1)(iv)(B) of Regulation S-B.

     Sanguine did not consult H J & Associates during the two most recent
fiscal years and the subsequent interim period through December 11, 2003, with
respect to the application of accounting principles as to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, or any other matters
or reportable events as set forth in Items 304(a)(1)(iv) and (v) of Regulation
S-B.

     Sanguine has provided a copy of this disclosure to Tanner + Company in
compliance with the provisions of Item 304 (a)(3) of Regulation S-B. See
Exhibit 16.1 Letter from Tanner + Company to the Securities and Exchange
Commission dated January 27, 2004.

Item 7. Financial Statements and Exhibits.

     Exhibit No.                      Exhibit Description
     -----------                      -------------------

        16.1                          Letter from Tanner + Company


                                 SIGNATURES

     Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this Current Report to be signed on its behalf
by the undersigned hereunto duly authorized.

                                         SANGUINE CORPORATION

Date: 1/21/04                            /s/ Thomas C. Drees, Ph.D.
                                         ----------------------------------
                                         Thomas C. Drees, Ph.D.
                                         CEO, President and Chairman of the
                                         Board of Directors

EX-16

                     [Letterhead of Tanner + Company]



January 27, 2004

Securities and Exchange Commission
Washington D.C. 20549


Ladies and Gentlemn:

We have read the statements included under Item 4 in the Form 8-K/A dated
December 11, 2003, of Sanguine Corporation to be filed with the Securities
and Exchange Commission and are in agreement with the statements therein
insofar as they relate to our firm.  We are not in a position to agree
or disagree with the statements in Item 4 regarding the engagement of
H J & Associates or the approval of such engagement by the Board of
Directors.

Very truly yours,

/s/ Tanner + Company

Tanner + Company