James E. Slayton, CPA
2858 West Market Street
Suite C
Fairlawn, Ohio 44333
1-330-864-3553
                                                       March 6, 2000
Securities and Exchange Commission
Washington, D.C. 20549

Dir madam/sir,

I have been notified that I have been replace as the  accountant for
Eagle Golf Corp.(the Company).  I previously reported  on  the
Company's financial statements for the period ending August 23, 1999.
The letter terminating my appointment was dated February 8, 2000.

The audit report dated August 23, 1999, was unqualified except for an
explanatory paragraph disclosing a going concern problem.

I have read the Company's statements contained in Form 8-K and agree
with them except that I am not in a position to agree with the Company's
statement that the change was approved by the Audit Committee of the
Board of Directors or that G. Brad Beckstead, CPA was not engaged
regarding any matter requiring disclosure under Regulation S-K, Item
304 (a)(2).

Sincerely,

/S/James E. Slayton, CPA