SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                   FORM 12b-25

                                                Commission File Number 000-28601


                           NOTIFICATION OF LATE FILING


(Check One):     |X|Form 10-K   |_|Form 11-K     |_|Form 20-F      |_|Form 10-Q

For Period Ended: December 31, 2000
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|_| Transition Report on Form 10-K |_|Transition Report on Form 10-Q
|_| Transition Report on Form 20-F |_|Transition Report on Form N-SAR
|_| Transition Report on Form 11-K

For the Transition Period Ended:
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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

Full name of registrant MILLIONAIRE.COM
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Former name if applicable
Address of principal executive office (Street and number)
                   18 Plantation Park Drive
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City, State and Zip Code Bluffton, South Carolina 29910
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                        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 appropriate box.)

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

|X|   (b) The subject annual report, semi-annual report, transition report on
      Form 10-K, 20-F, 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



|X|   (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 the reasons why 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.

         The recent change in the Registrant's auditors, and related factors,
has caused delay in the audit of the Registrant's financial statements and a
report of independent accountants relating to the Registrant's last fiscal year
is not available.

                           Part IV. Other Information

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

Robert L. White                       (843)                       757-6600
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         (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?

                                                        |_|Yes   |X|  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.

                            MILLIONAIRE.COM
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                  (Name of registrant as specified in charter)

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

Date   March 30, 2001                By /s/ Robert L. White
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                                        Robert L. White, Chief Executive Officer