CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS

FORM 8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934.

Date of Event: September 23, 2002 (date of earliest event reported)

CYBER WHOLESALE, INC
--------------------
(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of incorporation or organization)

0-32705 88-0360531
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(Commission File Number) (IRS Employer Identification Number)

268 West 400 South, Suite 300, Salt Lake City,
Utah 84101 (Address of principal executive
offices)

(801) 575-8073
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(Registrant's telephone number, including area code)

ITEM 4. Changes in Registrant's Certifying Accountant

On September 23, 2002, Andersen, Andersen & Strong. L.C. ("Andersen") resigned
as Cyber Wholesale, Inc's. ("Wholesale") auditor. Andersen is discontinuing its
SEC audit practice. The audit report of Andersen for the two most recent fiscal
years of 2000 and 2001 have not contained any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles as discussed in Item 304(a)(ii) of Item 304. Except as
noted when there is doubt about it's ability to continue as a going concern."
The decision to change accountants was approved by a unanimous consent to action
by the Director of Wholesale.

The audit reports of Andersen for the fiscal year 2000 and the most recent
fiscal year, 2001, and subsequent interim periods (the "reporting periods") have
not contained any disagreements with respect to the accounting or auditing
issues as discussed in Item 304(a)(iv) of Regulation S-B.

Wholesale provided Andersen a copy of this report prior to filing it with the
Securities Exchange Commission ("SEC"). Wholesale requested that Andersen
furnish Wholesale with a consent letter stating whether Andersen agrees with the
above statements, a copy of which is filed as Exhibit 16(ii) to this Form 8-K.

On September 23, 2002, Wholesale retained Jones Simkins L.L.P., of Logan, Utah
("Jones"), to be its principal accountant, engaged to audit Wholesale's
financial statements. This action was taken to replace the Utah based firm of
Andersen, Andersen & Strong, L.C. ("Andersen"). Andersen and Wholesale have had
no disagreements over management practices or accounting policies. The change in
auditors becomes effective September 23, 2002. Wholesale's Board of Directors
approved the engagement of Jones as the principal accountant.

During Wholesale's two most recent fiscal years and subsequent interim period
prior to engaging Jones [new accountants], Wholesale (or anyone on its behalf)
did not consult with Jones regarding any of the accounting or auditing concerns
stated in Item 304(a)(2) of Regulation S-B.

Wholesale provided Jones with a copy of this report prior to filing it with
the SEC. Wholesale requested that Jones furnish Wholesale with an consent
letter, addressed to the SEC, stating whether Jones agrees with the above
statements. A copy of that consent letter, dated September 23, 2002, is
attached hereto, as Exhibit 16(i). Also attached, as Exhibit 16(ii), is the
consent to change of auditing firms, from Andersen.

ITEM 7. Financial Statements and Exhibits

The following exhibits are included as part of this report:

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

16(i) 3 Consent letter from Jones Simkins L.L.P.

16(ii) 4 Consent of Andersen, Andersen & Strong, L.C. to change in independent auditors.
16(iii) 5 Letter in reference to amended Form 8-K

SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Dated this 30th day of October, 2002.

Cyber Wholesale Inc.

/s/ Richard Surber
------------------------------------
Richard Surber, President

Jones Simkins L.L.P.
P.O. Box 4747

Logan, UT 84323-0747

Phone: 435-752-1510

Certified Public Accountants

Exhibit 16(i)

September 23, 2002

Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549

Re: Cyber Wholesale, Inc.
-

We have read the statements, that we understand Cyber Wholesale, Inc. will
include under Item 4 of the form 8-K report it will file regarding the recent
change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.

Yours truly,

/s/ Jones Simkins L.L.P.

Jones Simkins L.L.P.

ANDERSEN, ANDERSEN & STRONG. L.C.
Certified Public Accountants

Exhibit 16(ii)

CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the change in Cyber Wholesale, Inc. ("Wholesale") Certifying
Accountant as described in Item 4 of Wholesale's Form 8-K dated September 23,
2002, filed with the Securities and Exchange Commission. We have read the first
paragraph of Item 4 and are in agreement with the statements contained therein.

/s/ Andersen, Andersen & Strong, L.C.
Andersen, Andersen & Strong, L.C.
Salt Lake City, Utah
September 23, 2002

ANDERSEN, ANDERSEN & STRONG. L.C.
Certified Public Accountants

Exhibit 16(iii)

LETTER IN REFERENCE TO AMENDED FORM 8-K

We consent to the change in Cyber Wholesale, Inc. ("Wholesale") Certifying
Accountant as described in Item 4 of Wholesale's Form 8-K/A as amended dated
October 30, 2002, filed with the Securities and Exchange Commission. We have
read the first, second and fifth paragraphs of Item 4 and are in agreement with
the statements that relate to Andersen.

Andersen, Andersen & Strong, L.C.
Salt Lake City, Utah
October 30, 2002