FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                            VIRTUALSELLERS.COM, INC.
             (Exact name of Registrant as specified in its charter)
CANADA     36-4205042
(State  or  other  jurisdiction  of  incorporation  or organization)     (I.R.S.
Employer  identification  No.)

                            120 NORTH LASALLE STREET
                                   SUITE 1000
                                CHICAGO, ILLINOIS
                                   USA  60602
                           TELEPHONE:  (312) 920-1870
                    (Address of Principal Executive Offices)
                    ----------------------------------------

                              EMPLOYMENT AGREEMENT
                            (Full title of the plan)

                           DR. DENNIS SINCLAIR, PH.D.
                             PRESIDENT AND DIRECTOR
                            VIRTUALSELLERS.COM, INC.
                      120 NORTH LASALLE STREET, SUITE 1000
                                CHICAGO, ILLINOIS
                                   USA  60602
            TELEPHONE:  (312) 920-1870, FACSIMILE NO.: )312) 920-1871
                                 With a copy to:
                          BERNARD PINSKY, CLARK, WILSON
                         #800 - 885 WEST GEORGIA STREET
                   VANCOUVER, BRITISH COLUMBIA, CANADA V6C 3H1
          TELEPHONE NO.: (604) 643-3153, FACSIMILE NO.: (604) 687-6314
                     (Name and address of agent for service)
                     ---------------------------------------

<TABLE>
<CAPTION>

CALCULATION  OF  REGISTRATION  FEE

                                    Proposed Maximum  Proposed Maximum
Title of Securities   Amount to be  Offering Price    Aggregate Offering    Amount of
to be Registered      Registered    per Unit          Price                 Registration Fee
------------------    ------------  ---------------   ------------------    -----------------
<S>                   <C>            <C>              <C>                   <C>
Common Stock          1,000,000      N/A              N/A                   $377.44(1)

<FN>

(1)     The  Registration  Fee  is  calculated  in accordance with Rule 457 under the Securities Act of
1933,  as amended, based on the average of the bid and asked prices of the common stock on the National
Association  of  Securities  Dealers  Inc.'s  Over-the-Counter  Bulletin Board as of December 20, 1999.
</TABLE>

<PAGE>

                                     PART I
              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
ITEM  1     PLAN  INFORMATION
The  documents  containing  the information specified in Part I of this Form S-8
will be sent or given to the employee as specified by Rule 428(b)(1) promulgated
by  the  Securities  and  Exchange Commission  under the Securities Act of 1933.
Such  documents  are  not being filed with the Commission, but constitute (along
with  the  documents  incorporated  by  reference to this Registration Statement
pursuant  to Item 3 of Part II hereof), a prospectus that meets the requirements
of  Section  10(a)  of  the  Securities  Act  of  1933.

<PAGE>

                                     PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE
VirtualSellers.com,  Inc.  (the  "Registrant")  hereby incorporates by reference
into  this Registration Statement the following documents, previously filed with
the  Commission:
(a)     The  Registrant's  Annual  Report on Form 20-F for the fiscal year ended
February  28,  1999;  and
(b)     The  Registrant's  Quarterly  Report  on Form 10-Q for the fiscal period
ended  August  30,  1999.
In addition to the foregoing, all documents subsequently filed by the Registrant
pursuant  to  Sections  13(a), 13(c) and 15(d) of the Securities Exchange Act of
1934,  as  amended, prior to the filing of a post-effective amendment indicating
that all of the securities offered hereunder have been sold or deregistering all
securities  then  remaining  unsold,  shall  be  deemed  to  be  incorporated by
reference in this Registration Statements and to be part hereof from the date of
filing of such documents.  Any statement contained in a document incorporated by
reference  in  this  Registration  Statement  shall  be deemed to be modified or
superseded  for  purposes  of  this  Registration Statement to the extent that a
statement  contained  herein  or in any subsequently filed document that is also
incorporated  by  reference  herein  modifies or supersedes such statement.  Any
statement  so  modified or superseded shall not be deemed, except as so modified
or  superseded,  to  constitute  a  part  of  this  Registration  Statement.
ITEM  4     DESCRIPTION  OF  SECURITIES
Not  applicable
ITEM  5     INTEREST  OF  NAMED  EXPERTS  AND  COUNSEL
Not  applicable.
ITEM  6     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS
The  Canada  Business  Corporation  Act  (the  "CBCA")  provides as follows with
respect  to  indemnification  of  directors  and  officers:
     "Section  124
     (1)     Indemnification
          Except  in  respect of an action by or on behalf of the corporation or
body  corporate to procure a judgment in its favour, a corporation may indemnify
a  director  or  officer of the corporation, a former director or officer of the
corporation  or  a  person  who  acts or acted at the corporation's request as a
director  or  officer  of  a

<PAGE>

body corporate of which the corporation is or was a shareholder or creditor, and
his  heirs  and  legal representatives, against all costs, charges and expenses,
including  an  amount paid to settle an action or satisfy a judgment, reasonably
incurred  by  him  in respect of any civil, criminal or administrative action or
proceeding  to  which  he  is  made  a party by reason of being or having been a
director  or  officer  of  such  corporation  or  body  corporate,  if
          (a)  he  acted  honestly  and  in  good  faith with a view to the best
interests  of  the  corporation;  and
          (b)  in  the case of a criminal or administrative action or proceeding
that  is enforced by a monetary penalty, he had reasonable grounds for believing
that  his  conduct  was  lawful.
     (2)     Indemnification  in  derivative  actions
          A  corporation  may  with  the  approval of a court indemnify a person
referred  to  in  subsection  (1) in respect of an action by or on behalf of the
corporation  or  body corporate to procure a judgment in its favour, to which he
is  made  a  party by reason of being or having been a director or an officer of
the  corporation  or  body  corporate,  against  all costs, charges and expenses
reasonably  incurred  by  him  in  connection with such action if he fulfils the
conditions  set  out  in  paragraphs  (1)(a)  and  (b).
     (3)     Indemnity  as  of  right
     Notwithstanding  anything  in  this  section,  a  person  referred  to  in
subsection  (1)  is entitled to indemnity from the corporation in respect of all
costs,  charges  and  expenses reasonably incurred by him in connection with the
defence  of  any civil, criminal or administrative action or proceeding to which
he  is  made  a party by reason of being or having been a director or officer of
the  corporation  or  body  corporate,  if  the  person  seeking  indemnity
          (a)  was  substantially successful on the merits in his defence of the
action  or  proceeding;  and
          (b)  fulfils  the  conditions  set  out  in paragraphs (1)(a) and (b).
     (4)     Directors'  and  officers'  insurance
     A  corporation  may  purchase and maintain insurance for the benefit of any
person  referred  to  in  subsection  (1)  against any liability incurred by him
          (a)  in  his  capacity  as  a  director or officer of the corporation,
except  where  the  liability relates to his failure to act honestly and in good
faith  with  a  view  to  the  best  interests  of  the  corporation;  or

<PAGE>

          (b) in his capacity as a director or officer of another body corporate
where  he  acts  or  acted in that capacity at the corporation's request, except
where  the  liability  relates  to his failure to act honestly and in good faith
with  a  view  to  the  best  interests  of  the  body  corporate.
     (5)     Application  to  court
     A  corporation  or  a  person  referred to in subsection (1) may apply to a
court  for  an order approving an indemnity under this section and the court may
so  order  and  make  any  further  order  it  thinks  fit.
     (6)     Notice  to  Director
     An  applicant  under  subsection  (5) shall give the Director notice of the
application  and the Director is entitled to appear and be heard in person or by
counsel.
     (7)     Other  notice
     On  an  application  under subsection (5), the court may order notice to be
given  to  any  interested  person  and such person is entitled to appear and be
heard  in  person  or  by  counsel."
Section 8.01 of Part VIII of the By-laws of the Registrant contain provisions to
limit  the  liability of directors and officers for the acts, receipts, neglects
or  defaults  of  other  directors, officers or employees, or for joining in any
receipt  or  other  act  for  conformity,  or  for  any  loss, damage or expense
happening  to the Registrant through the insufficiency or deficiency of title of
any  property  acquired  for  or  on  behalf  of  the  Registrant,  or  for  the
insufficiency  or  deficiency of any security in or upon which any of the moneys
of  the Registrant shall be invested, or for any loss or damage arising from the
bankruptcy,  insolvency  or  tortious  acts  of  any person with whom any of the
moneys,  securities  or effects of the Registrant shall be deposited, or for any
loss  occasioned by an error or judgment or oversight on the part of any officer
or  director,  or  for any other loss, damage or misfortune whatever which shall
happen  in  the  execution  of  the  duties  of such directors of officers or in
relation  thereto;  provided  that  nothing herein shall relieve any director or
officer  from  the duty to act in accordance with the CBCA or from liability for
any  breach  thereof.
Section  8.02  of  Part VIII of the By-laws of the Registrant contain provisions
entitling  the  Registrant's  directors and officers to indemnification from all
costs,  charges,  expenses,  including  any  amount  paid to settle an action or
satisfy  a judgment reasonably incurred by such officer or director with respect
to  any  civil,  criminal  or  administrative action or proceeding to which such
officer or director is made a party by reason of being or having been an officer
or  director  of  the  Registrant,  provided  that:
(a)     such director or officer acted honestly and in good faith with a view to
the  best  interests  of  the  Registrant;  and
(b)     in the case of a criminal or administrative action or proceeding that is
enforced  by a monetary penalty, such director or officer had reasonable grounds
for  believing  that  his/her  conduct  was  lawful.


<PAGE>

The Registrant has also agreed to indemnify such officers and directors in other
circumstances  as the CBCA permits or requires.  In addition, the By-Laws of the
Registrant  allow for insurance for the benefit of officers and directors of the
Registrant  against  such  liabilities  and  in  such  amounts  as the Board may
determine.
Such  provisions  do  not  eliminate  the personal liability of the Registrant's
directors and officers for monetary damages as a result of a breach of fiduciary
duty  or  for  any  actions  or  omissions  which  were  not done in good faith.
ITEM  7     EXEMPTION  FROM  REGISTRATION  CLAIMED
Not  applicable.
ITEM  8     EXHIBITS
Number     Description
------     -----------
4.1     Employment  Agreement,  dated  June 15, 1999, between the Registrant and
Everett  Palmer
5.1     Opinion  of  Clark  Wilson,  Barristers  &  Solicitors
23.1     Consents  of  Clark,  Wilson  (included  in  Exhibit  5.1)
ITEM  2.     UNDERTAKINGS
(a)     The  undersigned  Registrant  hereby  undertakes:
(1)     To  file,  during  any period in which offers or sales are being made, a
post-effective  amendment  to  this  Registration  Statement:
          (i)     to  include any prospectus required by Section 10(a)(3) of the
Securities  Act  of  1933;
          (ii)     to  reflect  in  the  prospectus  any facts or events arising
after  the  effective  date  of  this Registration Statement (or the most recent
post-effective  amendment  thereof)  which,  individually  or  in the aggregate,
represent  a fundamental change in the information set forth in the registration
statement,  notwithstanding the foregoing, any increase or decrease in volume of
securities  offered  (if  the total dollar value of securities offered would not
exceed  that which was registered) and any deviation from the low or high end of
the  estimated maximum offering range may be reflected in the form of prospectus
filed  with  the  Commission  pursuant  to Rule 424(b) if, in the aggregate, the
changes  in  volume and price represent no more than a 20% change in the maximum
aggregate  offering  price  set  forth  in the "Calculation of Registration Fee"
table  in  the  effective  registration  statement;  and

<PAGE>

          (iii)     to include any material information with respect to the plan
of  distribution  not  previously disclosed in the registration statement of any
material  change  to  such  information  in  the  registration  statement
     provided  however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if
the  registration  statement  is  on  Form  S-3 or Form S-8, and the information
required  to  be  included  in a post-effective amendment by those paragraphs is
contained  in periodic reports filed by the Registrant pursuant to Section 13 or
15(d)  of the Securities Exchange Act of 1934 that are incorporated by reference
in  the  Registration  Statement.
(2)     For the purpose of determining any liability under the Securities Act of
1933,  to  treat  each  such  post-effective  amendment  as  a  new registration
statement  of the securities offered, and the offering of the securities at that
time  to  be  the  initial  bona  fide  offering.
(3)     To  remove  from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.
(b)     The  Registrant  hereby undertakes that, for the purposes of determining
any  liability under the Securities Act of 1933, each filing of the Registrant's
annual  report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934 that is incorporated by reference in the registration statement shall be
deemed  to  be  a  new registration statement relating to the securities offered
therein,  and the offering of such securities at that time shall be deemed to be
the  initial  bona  fide  offering  thereof.
(c)     Insofar  as indemnification for liabilities arising under the Securities
Act  of 1933 may be permitted to directors, officers, and controlling persons of
the  Registrant  pursuant  to  the  foregoing  provisions,  or  otherwise,  the
Registrant  has  been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable.  In the event that a claim for indemnification
against  such  liabilities  (other  than  payment  by the Registrant of expenses
incurred  or paid by a director, officer or controlling person of the Registrant
is the successful defence of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has  been  settled  by  controlling  precedent, submit to a court of appropriate
jurisdiction  the  question  of  whether  such  indemnification by it is against
public  policy  as  expressed  in  the  Act  and  will  be governed by the final
adjudication  of  such  issue.

<PAGE>

                                   SIGNATURES
Pursuant  to  the  requirements  of  the  Securities Act of 1933, the Registrant
certifies  that  it  has  reasonable grounds to believe that it meets all of the
requirements  for  filing  on  Form  S-8  and  has duly caused this Registration
Statement  to  be  signed  on  its  behalf  by  the  undersigned, thereunto duly
authorized,  in  the City of Vancouver, Province of British Columbia, this 23rd
day  of  December,  1999.

VIRTUALSELLERS.COM,  INC.
By:  /s/ Dennis Sinclair

Dennis  Sinclair,  Ph.D.
President  and  Director

Pursuant  to  the  requirements of the Securities Act of 1933, this Registration
Statement  has been signed by the following persons in the capacities and on the
dates  indicated.

SIGNATURE          TITLE     DATE
/s/ Raymond Mol
Raymond Mol      Director     December  23,  1999

<PAGE>
                                  EXHIBIT INDEX

EXHIBIT NO.     DESCRIPTION     PAGE
-----------     -----------     ----
Number     Description
------     -----------
4.1     Employment  Agreement,  dated  June 15, 1999, between the Registrant and
Everett  Palmer;
5.1     Opinion  of  Clark,  Wilson
23.1     Consent  of  Clark,  Wilson  (included  in  Exhibit  5.1)
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 17552}]
{"company-data": {"conformed-name": "VIRTUALSELLER COM INC", "cik": "0000790948", "assigned-sic": "4813", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-94705", "film-number": "507677"}, "business-address": {"street1": "120 NORTH LASALLE DRIVE", "street2": "SUITE 1000", "city": "CHICAGO", "state": "IL", "zip": "60681", "phone": "6048931513"}, "mail-address": {"street1": "120 NORTH LASALLE DRIVE", "street2": "SUITE 1000", "city": "CHICAGO", "state": "IL", "zip": "60681"}, "former-company": [{"former-conformed-name": "SUNCOM TELECOMMUNICATIONS INC", "date-changed": "19980116"}, {"former-conformed-name": "CAM NET COMMUNICATIONS NETWORK INC", "date-changed": "19941208"}]}
FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                            VIRTUALSELLERS.COM, INC.
             (Exact name of Registrant as specified in its charter)
CANADA     36-4205042
(State  or  other  jurisdiction  of  incorporation  or organization)     (I.R.S.
Employer  identification  No.)

                            120 NORTH LASALLE STREET
                                   SUITE 1000
                                CHICAGO, ILLINOIS
                                   USA  60602
                           TELEPHONE:  (312) 920-1870
                    (Address of Principal Executive Offices)
                    ----------------------------------------

                              EMPLOYMENT AGREEMENT
                            (Full title of the plan)

                           DR. DENNIS SINCLAIR, PH.D.
                             PRESIDENT AND DIRECTOR
                            VIRTUALSELLERS.COM, INC.
                      120 NORTH LASALLE STREET, SUITE 1000
                                CHICAGO, ILLINOIS
                                   USA  60602
            TELEPHONE:  (312) 920-1870, FACSIMILE NO.: )312) 920-1871
                                 With a copy to:
                          BERNARD PINSKY, CLARK, WILSON
                         #800 - 885 WEST GEORGIA STREET
                   VANCOUVER, BRITISH COLUMBIA, CANADA V6C 3H1
          TELEPHONE NO.: (604) 643-3153, FACSIMILE NO.: (604) 687-6314
                     (Name and address of agent for service)
                     ---------------------------------------
CALCULATION  OF  REGISTRATION  FEE

                                    Proposed Maximum  Proposed Maximum
Title of Securities   Amount to be  Offering Price    Aggregate Offering    Amount of
to be Registered      Registered    per Unit          Price                 Registration Fee
------------------    ------------  ---------------   ------------------    -----------------
Common Stock          1,000,000      N/A              N/A                   $377.44(1)
(1)     The  Registration  Fee  is  calculated  in accordance with Rule 457 under the Securities Act of
1933,  as amended, based on the average of the bid and asked prices of the common stock on the National
Association  of  Securities  Dealers  Inc.'s  Over-the-Counter  Bulletin Board as of December 20, 1999.
PART I
              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
ITEM  1     PLAN  INFORMATION
The  documents  containing  the information specified in Part I of this Form S-8
will be sent or given to the employee as specified by Rule 428(b)(1) promulgated
by  the  Securities  and  Exchange Commission  under the Securities Act of 1933.
Such  documents  are  not being filed with the Commission, but constitute (along
with  the  documents  incorporated  by  reference to this Registration Statement
pursuant  to Item 3 of Part II hereof), a prospectus that meets the requirements
of  Section  10(a)  of  the  Securities  Act  of  1933.
PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE
VirtualSellers.com,  Inc.  (the  "Registrant")  hereby incorporates by reference
into  this Registration Statement the following documents, previously filed with
the  Commission:
(a)     The  Registrant's  Annual  Report on Form 20-F for the fiscal year ended
February  28,  1999;  and
(b)     The  Registrant's  Quarterly  Report  on Form 10-Q for the fiscal period
ended  August  30,  1999.
In addition to the foregoing, all documents subsequently filed by the Registrant
pursuant  to  Sections  13(a), 13(c) and 15(d) of the Securities Exchange Act of
1934,  as  amended, prior to the filing of a post-effective amendment indicating
that all of the securities offered hereunder have been sold or deregistering all
securities  then  remaining  unsold,  shall  be  deemed  to  be  incorporated by
reference in this Registration Statements and to be part hereof from the date of
filing of such documents.  Any statement contained in a document incorporated by
reference  in  this  Registration  Statement  shall  be deemed to be modified or
superseded  for  purposes  of  this  Registration Statement to the extent that a
statement  contained  herein  or in any subsequently filed document that is also
incorporated  by  reference  herein  modifies or supersedes such statement.  Any
statement  so  modified or superseded shall not be deemed, except as so modified
or  superseded,  to  constitute  a  part  of  this  Registration  Statement.
ITEM  4     DESCRIPTION  OF  SECURITIES
Not  applicable
ITEM  5     INTEREST  OF  NAMED  EXPERTS  AND  COUNSEL
Not  applicable.
ITEM  6     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS
The  Canada  Business  Corporation  Act  (the  "CBCA")  provides as follows with
respect  to  indemnification  of  directors  and  officers:
     "Section  124
     (1)     Indemnification
          Except  in  respect of an action by or on behalf of the corporation or
body  corporate to procure a judgment in its favour, a corporation may indemnify
a  director  or  officer of the corporation, a former director or officer of the
corporation  or  a  person  who  acts or acted at the corporation's request as a
director  or  officer  of  a
body corporate of which the corporation is or was a shareholder or creditor, and
his  heirs  and  legal representatives, against all costs, charges and expenses,
including  an  amount paid to settle an action or satisfy a judgment, reasonably
incurred  by  him  in respect of any civil, criminal or administrative action or
proceeding  to  which  he  is  made  a party by reason of being or having been a
director  or  officer  of  such  corporation  or  body  corporate,  if
          (a)  he  acted  honestly  and  in  good  faith with a view to the best
interests  of  the  corporation;  and
          (b)  in  the case of a criminal or administrative action or proceeding
that  is enforced by a monetary penalty, he had reasonable grounds for believing
that  his  conduct  was  lawful.
     (2)     Indemnification  in  derivative  actions
          A  corporation  may  with  the  approval of a court indemnify a person
referred  to  in  subsection  (1) in respect of an action by or on behalf of the
corporation  or  body corporate to procure a judgment in its favour, to which he
is  made  a  party by reason of being or having been a director or an officer of
the  corporation  or  body  corporate,  against  all costs, charges and expenses
reasonably  incurred  by  him  in  connection with such action if he fulfils the
conditions  set  out  in  paragraphs  (1)(a)  and  (b).
     (3)     Indemnity  as  of  right
     Notwithstanding  anything  in  this  section,  a  person  referred  to  in
subsection  (1)  is entitled to indemnity from the corporation in respect of all
costs,  charges  and  expenses reasonably incurred by him in connection with the
defence  of  any civil, criminal or administrative action or proceeding to which
he  is  made  a party by reason of being or having been a director or officer of
the  corporation  or  body  corporate,  if  the  person  seeking  indemnity
          (a)  was  substantially successful on the merits in his defence of the
action  or  proceeding;  and
          (b)  fulfils  the  conditions  set  out  in paragraphs (1)(a) and (b).
     (4)     Directors'  and  officers'  insurance
     A  corporation  may  purchase and maintain insurance for the benefit of any
person  referred  to  in  subsection  (1)  against any liability incurred by him
          (a)  in  his  capacity  as  a  director or officer of the corporation,
except  where  the  liability relates to his failure to act honestly and in good
faith  with  a  view  to  the  best  interests  of  the  corporation;  or
(b) in his capacity as a director or officer of another body corporate
where  he  acts  or  acted in that capacity at the corporation's request, except
where  the  liability  relates  to his failure to act honestly and in good faith
with  a  view  to  the  best  interests  of  the  body  corporate.
     (5)     Application  to  court
     A  corporation  or  a  person  referred to in subsection (1) may apply to a
court  for  an order approving an indemnity under this section and the court may
so  order  and  make  any  further  order  it  thinks  fit.
     (6)     Notice  to  Director
     An  applicant  under  subsection  (5) shall give the Director notice of the
application  and the Director is entitled to appear and be heard in person or by
counsel.
     (7)     Other  notice
     On  an  application  under subsection (5), the court may order notice to be
given  to  any  interested  person  and such person is entitled to appear and be
heard  in  person  or  by  counsel."
Section 8.01 of Part VIII of the By-laws of the Registrant contain provisions to
limit  the  liability of directors and officers for the acts, receipts, neglects
or  defaults  of  other  directors, officers or employees, or for joining in any
receipt  or  other  act  for  conformity,  or  for  any  loss, damage or expense
happening  to the Registrant through the insufficiency or deficiency of title of
any  property  acquired  for  or  on  behalf  of  the  Registrant,  or  for  the
insufficiency  or  deficiency of any security in or upon which any of the moneys
of  the Registrant shall be invested, or for any loss or damage arising from the
bankruptcy,  insolvency  or  tortious  acts  of  any person with whom any of the
moneys,  securities  or effects of the Registrant shall be deposited, or for any
loss  occasioned by an error or judgment or oversight on the part of any officer
or  director,  or  for any other loss, damage or misfortune whatever which shall
happen  in  the  execution  of  the  duties  of such directors of officers or in
relation  thereto;  provided  that  nothing herein shall relieve any director or
officer  from  the duty to act in accordance with the CBCA or from liability for
any  breach  thereof.
Section  8.02  of  Part VIII of the By-laws of the Registrant contain provisions
entitling  the  Registrant's  directors and officers to indemnification from all
costs,  charges,  expenses,  including  any  amount  paid to settle an action or
satisfy  a judgment reasonably incurred by such officer or director with respect
to  any  civil,  criminal  or  administrative action or proceeding to which such
officer or director is made a party by reason of being or having been an officer
or  director  of  the  Registrant,  provided  that:
(a)     such director or officer acted honestly and in good faith with a view to
the  best  interests  of  the  Registrant;  and
(b)     in the case of a criminal or administrative action or proceeding that is
enforced  by a monetary penalty, such director or officer had reasonable grounds
for  believing  that  his/her  conduct  was  lawful.
The Registrant has also agreed to indemnify such officers and directors in other
circumstances  as the CBCA permits or requires.  In addition, the By-Laws of the
Registrant  allow for insurance for the benefit of officers and directors of the
Registrant  against  such  liabilities  and  in  such  amounts  as the Board may
determine.
Such  provisions  do  not  eliminate  the personal liability of the Registrant's
directors and officers for monetary damages as a result of a breach of fiduciary
duty  or  for  any  actions  or  omissions  which  were  not done in good faith.
ITEM  7     EXEMPTION  FROM  REGISTRATION  CLAIMED
Not  applicable.
ITEM  8     EXHIBITS
Number     Description
------     -----------
4.1     Employment  Agreement,  dated  June 15, 1999, between the Registrant and
Everett  Palmer
5.1     Opinion  of  Clark  Wilson,  Barristers  &  Solicitors
23.1     Consents  of  Clark,  Wilson  (included  in  Exhibit  5.1)
ITEM  2.     UNDERTAKINGS
(a)     The  undersigned  Registrant  hereby  undertakes:
(1)     To  file,  during  any period in which offers or sales are being made, a
post-effective  amendment  to  this  Registration  Statement:
          (i)     to  include any prospectus required by Section 10(a)(3) of the
Securities  Act  of  1933;
          (ii)     to  reflect  in  the  prospectus  any facts or events arising
after  the  effective  date  of  this Registration Statement (or the most recent
post-effective  amendment  thereof)  which,  individually  or  in the aggregate,
represent  a fundamental change in the information set forth in the registration
statement,  notwithstanding the foregoing, any increase or decrease in volume of
securities  offered  (if  the total dollar value of securities offered would not
exceed  that which was registered) and any deviation from the low or high end of
the  estimated maximum offering range may be reflected in the form of prospectus
filed  with  the  Commission  pursuant  to Rule 424(b) if, in the aggregate, the
changes  in  volume and price represent no more than a 20% change in the maximum
aggregate  offering  price  set  forth  in the "Calculation of Registration Fee"
table  in  the  effective  registration  statement;  and
(iii)     to include any material information with respect to the plan
of  distribution  not  previously disclosed in the registration statement of any
material  change  to  such  information  in  the  registration  statement
     provided  however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if
the  registration  statement  is  on  Form  S-3 or Form S-8, and the information
required  to  be  included  in a post-effective amendment by those paragraphs is
contained  in periodic reports filed by the Registrant pursuant to Section 13 or
15(d)  of the Securities Exchange Act of 1934 that are incorporated by reference
in  the  Registration  Statement.
(2)     For the purpose of determining any liability under the Securities Act of
1933,  to  treat  each  such  post-effective  amendment  as  a  new registration
statement  of the securities offered, and the offering of the securities at that
time  to  be  the  initial  bona  fide  offering.
(3)     To  remove  from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.
(b)     The  Registrant  hereby undertakes that, for the purposes of determining
any  liability under the Securities Act of 1933, each filing of the Registrant's
annual  report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act
of 1934 that is incorporated by reference in the registration statement shall be
deemed  to  be  a  new registration statement relating to the securities offered
therein,  and the offering of such securities at that time shall be deemed to be
the  initial  bona  fide  offering  thereof.
(c)     Insofar  as indemnification for liabilities arising under the Securities
Act  of 1933 may be permitted to directors, officers, and controlling persons of
the  Registrant  pursuant  to  the  foregoing  provisions,  or  otherwise,  the
Registrant  has  been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable.  In the event that a claim for indemnification
against  such  liabilities  (other  than  payment  by the Registrant of expenses
incurred  or paid by a director, officer or controlling person of the Registrant
is the successful defence of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has  been  settled  by  controlling  precedent, submit to a court of appropriate
jurisdiction  the  question  of  whether  such  indemnification by it is against
public  policy  as  expressed  in  the  Act  and  will  be governed by the final
adjudication  of  such  issue.
SIGNATURES
Pursuant  to  the  requirements  of  the  Securities Act of 1933, the Registrant
certifies  that  it  has  reasonable grounds to believe that it meets all of the
requirements  for  filing  on  Form  S-8  and  has duly caused this Registration
Statement  to  be  signed  on  its  behalf  by  the  undersigned, thereunto duly
authorized,  in  the City of Vancouver, Province of British Columbia, this 23rd
day  of  December,  1999.

VIRTUALSELLERS.COM,  INC.
By:  /s/ Dennis Sinclair

Dennis  Sinclair,  Ph.D.
President  and  Director

Pursuant  to  the  requirements of the Securities Act of 1933, this Registration
Statement  has been signed by the following persons in the capacities and on the
dates  indicated.

SIGNATURE          TITLE     DATE
/s/ Raymond Mol
Raymond Mol      Director     December  23,  1999
EXHIBIT INDEX

EXHIBIT NO.     DESCRIPTION     PAGE
-----------     -----------     ----
Number     Description
------     -----------
4.1     Employment  Agreement,  dated  June 15, 1999, between the Registrant and
Everett  Palmer;
5.1     Opinion  of  Clark,  Wilson
23.1     Consent  of  Clark,  Wilson  (included  in  Exhibit  5.1)