UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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

                         SEAVIEW UNDERWATER RESEARCH, INC.
                (EXACT NAME OF ISSUER AS SPECIFIED IN ITS CHARTER


                 NEVADA                                    87-0438640
       (STATE OR OTHER JURISDICTION OF                  (I.R.S.  EMPLOYER
       INCORPORATION OR ORGANIZATION)                  IDENTIFICATION NO.)


                     4229 GULF BLVD., ST. PETE BEACH, FLORIDA 33706
                      (ADDRESS  OF  PRINCIPAL  EXECUTIVE  OFFICES)


                          1999  CONSULTANT  COMPENSATION  PLAN
                               (FULL  TITLE  OF  THE  PLAN)

                             RICHARD  L.  MCBRIDE,  PRESIDENT
                  4229  GULF  BLVD.,  ST.  PETE  BEACH,  FLORIDA   33706
                      (NAME  AND  ADDRESS  OF  AGENT  FOR  SERVICE)

                                   (727)  866-1819
             (TELEPHONE  NUMBER,  INCLUDING  AREA  CODE,  OF  AGENT FOR SERVICE)


                           CALCULATION OF REGISTRATION FEE
                    -------------------------------------------------
TITLE OF         AMOUNT TO    PROPOSED  MAXIMUM   PROPOSED MAXIMUM   AMOUNT OF
SECURITIES TO  BE REGISTERED  OFFERING  PRICE     AGGREGATE OFFERING   REGIS-  
BE REGISTERED                  PRICE    PER SHARE      PRICE       TRATION FEE  

COMMON STOCK      1,430,000      $.01       $.01     $14,300.00       $3.98    
 .001 PAR VALUE

PART  I.  INFORMATION  REQUIRED  IN  THE  SECTION  10(A)  PROSPECTUS

ITEM  1.  PLAN  INFORMATION

(A)  GENERAL  PLAN  INFORMATION

(1) THE PLAN IS TO BE ENTITLED "THE 1999 CONSULTANT COMPENSATION PLAN" AND IS TO
BE  OFFERED  BY  SEAVIEW  UNDERWATER  RESEARCH, INC. (HEREINAFTER "REGISTRANT").

(2)  THE  GENERAL  NATURE AND PURPOSE IS TO COMPENSATE THE FOLLOWING CONSULTANTS
(HEREINAFTER  CONSULTANTS)  FOR  SERVICES  RENDERED  TO  REGISTRANT:

(I)   FOX  CONSULTING,  20  BLAZING STAR, IRVINE, CA. 91124    490,000 SHARES

      SERVICES  PROVIDED  INCLUDE  SOURCING  PRODUCT  COMPONENTS  FOR
      MANUFACTURING  OF  PRODUCTS  BY  REGISTRANT,  TOGETHER  WITH
      DISTRIBUTION  FOR  PRODUCTS.

(II)  J.V.O.  CONSULTING, INC., 1020 BROOKSTOWN AVE., #14,     490,000 SHARES
      WINSTON  SALEM,  N.C.  27101

      SERVICES  PROVIDED  INCLUDE  MANAGEMENT  CONSULTING  INVOLVING
      COMPUTERIZATION  OF  THE  MANUFACTURING,  DISTRIBUTION,  QUALITY
      CONTROL  AND  ALL  ACCOUNTING  FUNCTIONS  FOR  REGISTRANT

(III) CHARLES CATO, 9034 BAYWOOD PARK DR., LARGO,              400,000 SHARES
      FL.  33777

      SERVICES  PROVIDED  INCLUDE  NEW  PRODUCT  DEVELOPMENT  AND
      DEVELOPMENT  OF  MARKETING  AND  SALES  MATERIALS,  INCLUDING
      CRUCIAL  DATA  PERTAINING  TO  DEMOGRAPHICS  AND  DISTRIBUTION.

(IV)  NETWORK  MARKETING  RESOURCES,  6663  SW  BEAVERTON-      25,000 SHARES
      HILLSDALE  HWY  #224,  PORTLAND,  OR.  97225

      SERVICES  PROVIDED  INCLUDE  LEGAL  ADVICE,  CORPORATE
      STRUCTURING  AND  ASSISTANCE  IN  THE  MERGER  AND  FINANCING
      ACTIVITIES.

(V)   GHANA  GOLD LTD C/O  MAVIS  SMITH,  FRONT  STREET,         25,000 SHARES
      GRAND  TURKS,  TURKS  &  CAICOS  ISLANDS

      SERVICES  PROVIDED  INCLUDE  LEGAL  ADVICE,  CORPORATE
      STRUCTURING  AND  ASSISTANCE  IN  THE  MERGER  AND  FINANCING
      ACTIVITIES.

THE  DURATION  OF  THE  CONSULTING  SERVICES  IS  FOR  A  SHORT  PERIOD: THIS IS
CONTEMPLATED  TO  BE  A  ONE-TIME  TRANSFER.  THERE  ARE  NO  PROVISIONS  FOR
MODIFICATION,  EARLY  TERMINATION,  OR  EXTENSION  CURRENTLY BEING CONTEMPLATED.

(3)  THE  PLAN  IS  NOT,  UNDER THE BEST KNOWLEDGE OF REGISTRANT, SUBJECT TO ANY
PROVISIONS  OF  ERISA.

(4)  CONTACT  INFORMATION:  RICHARD  MCBRIDE, SEAVIEW UNDERWATER RESEARCH, INC.,
4229  GULF  BLVD.,  ST.  PETE  BEACH,  FL.    33706

(B)  SECURITIES  TO  BE  OFFERED

(1)     REGISTRANT'S  COMMON  STOCK  WILL BE OFFERED, IN THE AMOUNT OF
1,430,000  SHARES.

(2)     NOT  APPLICABLE

(C)  EMPLOYEES  WHO  MAY PARTICIPATE IN THE PLAN: THE CONSULTANTS LISTED IN
NO.  2  ABOVE  ARE  THE  ONLY  ELIGIBLE  PARTICIPANTS  IN  THIS  PLAN.

(D)  PURCHASE OF SECURITIES PURSUANT TO THE PLAN AND PAYMENT FOR SECURITIES
OFFERED
          (1) THE PARTIES SHALL HAVE 30 DAYS WITHIN WHICH TO RECEIVE THE SHARES;
THE  PURCHASE  PRICE  IS  AT  MAXIMUM  $.001  PER  SHARE.

          (2)  THE  PARTIES  SHALL  SUBMIT  PAYMENT  TO SEAVIEW AT THE TIME THAT
HE/SHE/IT  CHOOSES  TO  RECEIVE  THE  SHARES.

          (3)  THE PARTIES ARE PERMITTED TO RECEIVE A TOTAL OF 1,430,000 SHARES.

          (4)  NOT  APPLICABLE

          (5)  NOT  APPLICABLE

(6)  THE  SECURITIES  WILL  BE  PURCHASED  DIRECTLY  FROM REGISTRANT'S TREASURY;
CURRENTLY,  NO  FEES,  COMMISSIONS  OR  OTHER  CHARGES  WILL  BE  PAID.

     (E)  RESALE  RESTRICTIONS:  NO  RESTRICTIONS  ON  RESALE  ARE  CURRENTLY
CONTEMPLATED.

     (F) TAX EFFECTS OF PLAN PARTICIPATION: THE PARTIES WILL REALIZE A GAIN WHEN
THEY  SELL  THE SHARES, BASED ON THE SALE PRICE THEY RECEIVE VERSUS THE PURCHASE
PRICE.  REGISTRANT DOES NOT FORESEE A TAX CONSEQUENCE FOR ITSELF.  THE PLAN DOES
NOT,  TO  THE  BEST KNOWLEDGE OF REGISTRANT, QUALIFY UNDER SECTION 401(A) OF THE
INTERNAL  REVENUE  CODE.

     (G)  INVESTMENT  OF FUNDS: THE FUNDS RECEIVED, IF ANY, WILL BE MINIMAL, AND
WILL  BE  USED  FOR  GENERAL  USE  OF  REGISTRANT.

     (H)  WITHDRAWAL  FROM  THE  PLAN;  ASSIGNMENT  OF  INTEREST

          (1)  NO  WITHDRAWAL  OR  TERMINATION TERMS ARE CURRENTLY CONTEMPLATED.

          (2)  NO  ASSIGNMENT OR HYPOTHECATION TERMS ARE CURRENTLY CONTEMPLATED,
BUT REGISTRANT WILL PERMIT AN  ASSIGNMENT OF THE INTERESTS IF A PARTY CHOOSES TO
ASSIGN  THEIR  INTEREST  TO  A  THIRD  PARTY.
          (3)  NOT  APPLICABLE

     (I)  FORFEITURES  AND  PENALTIES:  THERE  IS  NO  CURRENTLY  CONTEMPLATED
FORFEITURE  OR  PENALTY  EVENT.

     (J)  CHARGES,  DEDUCTIONS  AND  LIENS  THEREOF

          (1)  THERE  ARE  NO  CHARGES  OR  DEDUCTIONS  CURRENTLY  CONTEMPLATED.
          (2)  THERE  ARE  NO  CREATION  OF  LIEN  TERMS CURRENTLY CONTEMPLATED.
          (3)  NOT  APPLICABLE

ITEM  2.  REGISTRANT  INFORMATION  AND  EMPLOYEE  PLAN  ANNUAL  INFORMATION

NETUSA PLANS TO IMMEDIATELY FORWARD A COPY OF THIS FORM AND ALL OF THE DOCUMENTS
INCORPORATED  BY  REFERENCE  TO  THE  APPLICABLE PARTIES UPON THE FILING OF THIS
FORM,  THUS  SATISFYING  THE  REQUIREMENTS  FOR  THIS  SECTION.

PART  II.  INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.  INCORPORATION  OF  DOCUMENTS  BY  REFERENCE

(A)  THE  FORM  10-K REPORT FILED BY REGISTRANT FOR THE YEAR ENDING DECEMBER 31,
1998  IS  HEREBY  INCORPORATED  BY  REFERENCE.
(B)  THE  10-Q  REPORTS  FILED  BY  REGISTRANT  FOR  THE  FISCAL QUARTERS ENDING
SEPTEMBER  30,  1998; JUNE 30, 1998; AND MARCH 31, 1998, ARE HEREBY INCORPORATED
BY  REFERENCE.

(C)  NOT  APPLICABLE

IN ADDITION, ALL DOCUMENTS SUBSEQUENTLY FILED BY REGISTRANT PURSUANT TO SECTIONS
13(A),  13(C),  14 AND 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934, IF ANY, ARE
INCORPORATED  BY  REFERENCE.

ITEM  4.  DESCRIPTION  OF  SECURITIES

NOT  APPLICABLE.

ITEM  5.  INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL

THERE  ARE  NO RELEVANT INTERESTS OF EXPERT OR COUNSEL IN THIS FORM THAT REQUIRE
DISCLOSURE.

ITEM  6.  INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS

REGISTRANT'S  CHARTER  GENERALLY  INDEMNIFIES  A  DIRECTOR OR AN OFFICER AGAINST
LIABILITY  WHICH  HE/SHE  INCURS  IN  HIS/HER  CAPACITY.

ITEM  7.  EXEMPTION  FROM  REGISTRATION  CLAIMED

NO EXEMPTION FROM REGISTRATION IS HEREBY CLAIMED SINCE THERE IS NO REOFFERING OR
RESALE  OF  RESTRICTED  SECURITIES  INVOLVED.

<PAGE>

ITEM  8.  EXHIBITS

EXHIBIT 4 - INCORPORATED FROM THE ORIGINAL REGISTRATION MADE BY REGISTRANT UNDER
ITS  FORMER  NAME,  GOPHER,  INC.

EXHIBIT  15  -  UNAUDITED  INTERIM  FINANCIAL  INFORMATION  IS INCORPORATED FROM
REGISTRANT'S  FORM  10-Q  FILED  FOR  THE  QUARTER  ENDED  SEPTEMBER  30,  1998.

EXHIBITS  (5),  (23),  AND (24) ARE INCORPORATED FROM REGISTRANT'S PREVIOUS FORM
10-K,  10-Q  AND  REGISTRATION  STATEMENT  FILINGS.

ITEM  9.  UNDERTAKINGS

     INSOFAR  AS  INDEMNIFICATION  FOR  LIABILITIES ARISING UNDER THE SECURITIES
ACT  OF  1933 (THE "SECURITIES ACT") 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 SECURITIES ACT AND IS, THEREFORE, UNENFORCEABLE. IN THE EVENT
THAT  A  CLAIM  FOR  INDEMNIFICATION  AGAINST  SUCH  LIABILITIES (OTHER THAN THE
PAYMENT  BY  REGISTRANT  OF  EXPENSES INCURRED OR PAID BY A DIRECTOR, OFFICER OR
CONTROLLING  PERSON  OF  THE REGISTRANT IN THE SUCCESSFUL DEFENSE OF ANY ACTION,
SUIT  OR PROCEEDING) IS ASSERTED BY SUCH DIRECTOR, OFFICER OR CONTROLLING PERSON
IN  CONNECTION  WITH THE SECURITIES BEING REGISTERED, 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  WHETHER SUCH
INDEMNIFICATION  BY  IT  IS AGAINST PUBLIC POLICY AS EXPRESSED IN THE SECURITIES
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  ST.  PETE  BEACH,  FLORIDA,  ON  MARCH 15, 1999.

SEAVIEW  UNDERWATER  RESEARCH,  INC.,
A  NEVADA  CORPORATION

/S/  RICHARD  L.  MCBRIDE,  PRESIDENT
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UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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

                         SEAVIEW UNDERWATER RESEARCH, INC.
                (EXACT NAME OF ISSUER AS SPECIFIED IN ITS CHARTER

                 NEVADA                                    87-0438640
       (STATE OR OTHER JURISDICTION OF                  (I.R.S.  EMPLOYER
       INCORPORATION OR ORGANIZATION)                  IDENTIFICATION NO.)

                     4229 GULF BLVD., ST. PETE BEACH, FLORIDA 33706
                      (ADDRESS  OF  PRINCIPAL  EXECUTIVE  OFFICES)

                          1999  CONSULTANT  COMPENSATION  PLAN
                               (FULL  TITLE  OF  THE  PLAN)

                             RICHARD  L.  MCBRIDE,  PRESIDENT
                  4229  GULF  BLVD.,  ST.  PETE  BEACH,  FLORIDA   33706
                      (NAME  AND  ADDRESS  OF  AGENT  FOR  SERVICE)

                                   (727)  866-1819
             (TELEPHONE  NUMBER,  INCLUDING  AREA  CODE,  OF  AGENT FOR SERVICE)

                           CALCULATION OF REGISTRATION FEE
                    -------------------------------------------------
TITLE OF         AMOUNT TO    PROPOSED  MAXIMUM   PROPOSED MAXIMUM   AMOUNT OF
SECURITIES TO  BE REGISTERED  OFFERING  PRICE     AGGREGATE OFFERING   REGIS-  
BE REGISTERED                  PRICE    PER SHARE      PRICE       TRATION FEE  

COMMON STOCK      1,430,000      $.01       $.01     $14,300.00       $3.98    
 .001 PAR VALUE

PART  I.  INFORMATION  REQUIRED  IN  THE  SECTION  10(A)  PROSPECTUS

ITEM  1.  PLAN  INFORMATION

(A)  GENERAL  PLAN  INFORMATION

(1) THE PLAN IS TO BE ENTITLED "THE 1999 CONSULTANT COMPENSATION PLAN" AND IS TO
BE  OFFERED  BY  SEAVIEW  UNDERWATER  RESEARCH, INC. (HEREINAFTER "REGISTRANT").

(2)  THE  GENERAL  NATURE AND PURPOSE IS TO COMPENSATE THE FOLLOWING CONSULTANTS
(HEREINAFTER  CONSULTANTS)  FOR  SERVICES  RENDERED  TO  REGISTRANT:

(I)   FOX  CONSULTING,  20  BLAZING STAR, IRVINE, CA. 91124    490,000 SHARES

      SERVICES  PROVIDED  INCLUDE  SOURCING  PRODUCT  COMPONENTS  FOR
      MANUFACTURING  OF  PRODUCTS  BY  REGISTRANT,  TOGETHER  WITH
      DISTRIBUTION  FOR  PRODUCTS.

(II)  J.V.O.  CONSULTING, INC., 1020 BROOKSTOWN AVE., #14,     490,000 SHARES
      WINSTON  SALEM,  N.C.  27101

      SERVICES  PROVIDED  INCLUDE  MANAGEMENT  CONSULTING  INVOLVING
      COMPUTERIZATION  OF  THE  MANUFACTURING,  DISTRIBUTION,  QUALITY
      CONTROL  AND  ALL  ACCOUNTING  FUNCTIONS  FOR  REGISTRANT

(III) CHARLES CATO, 9034 BAYWOOD PARK DR., LARGO,              400,000 SHARES
      FL.  33777

      SERVICES  PROVIDED  INCLUDE  NEW  PRODUCT  DEVELOPMENT  AND
      DEVELOPMENT  OF  MARKETING  AND  SALES  MATERIALS,  INCLUDING
      CRUCIAL  DATA  PERTAINING  TO  DEMOGRAPHICS  AND  DISTRIBUTION.

(IV)  NETWORK  MARKETING  RESOURCES,  6663  SW  BEAVERTON-      25,000 SHARES
      HILLSDALE  HWY  #224,  PORTLAND,  OR.  97225

      SERVICES  PROVIDED  INCLUDE  LEGAL  ADVICE,  CORPORATE
      STRUCTURING  AND  ASSISTANCE  IN  THE  MERGER  AND  FINANCING
      ACTIVITIES.

(V)   GHANA  GOLD LTD C/O  MAVIS  SMITH,  FRONT  STREET,         25,000 SHARES
      GRAND  TURKS,  TURKS  &  CAICOS  ISLANDS

      SERVICES  PROVIDED  INCLUDE  LEGAL  ADVICE,  CORPORATE
      STRUCTURING  AND  ASSISTANCE  IN  THE  MERGER  AND  FINANCING
      ACTIVITIES.

THE  DURATION  OF  THE  CONSULTING  SERVICES  IS  FOR  A  SHORT  PERIOD: THIS IS
CONTEMPLATED  TO  BE  A  ONE-TIME  TRANSFER.  THERE  ARE  NO  PROVISIONS  FOR
MODIFICATION,  EARLY  TERMINATION,  OR  EXTENSION  CURRENTLY BEING CONTEMPLATED.

(3)  THE  PLAN  IS  NOT,  UNDER THE BEST KNOWLEDGE OF REGISTRANT, SUBJECT TO ANY
PROVISIONS  OF  ERISA.

(4)  CONTACT  INFORMATION:  RICHARD  MCBRIDE, SEAVIEW UNDERWATER RESEARCH, INC.,
4229  GULF  BLVD.,  ST.  PETE  BEACH,  FL.    33706

(B)  SECURITIES  TO  BE  OFFERED

(1)     REGISTRANT'S  COMMON  STOCK  WILL BE OFFERED, IN THE AMOUNT OF
1,430,000  SHARES.

(2)     NOT  APPLICABLE

(C)  EMPLOYEES  WHO  MAY PARTICIPATE IN THE PLAN: THE CONSULTANTS LISTED IN
NO.  2  ABOVE  ARE  THE  ONLY  ELIGIBLE  PARTICIPANTS  IN  THIS  PLAN.

(D)  PURCHASE OF SECURITIES PURSUANT TO THE PLAN AND PAYMENT FOR SECURITIES
OFFERED
          (1) THE PARTIES SHALL HAVE 30 DAYS WITHIN WHICH TO RECEIVE THE SHARES;
THE  PURCHASE  PRICE  IS  AT  MAXIMUM  $.001  PER  SHARE.

          (2)  THE  PARTIES  SHALL  SUBMIT  PAYMENT  TO SEAVIEW AT THE TIME THAT
HE/SHE/IT  CHOOSES  TO  RECEIVE  THE  SHARES.

          (3)  THE PARTIES ARE PERMITTED TO RECEIVE A TOTAL OF 1,430,000 SHARES.

          (4)  NOT  APPLICABLE

          (5)  NOT  APPLICABLE

(6)  THE  SECURITIES  WILL  BE  PURCHASED  DIRECTLY  FROM REGISTRANT'S TREASURY;
CURRENTLY,  NO  FEES,  COMMISSIONS  OR  OTHER  CHARGES  WILL  BE  PAID.

     (E)  RESALE  RESTRICTIONS:  NO  RESTRICTIONS  ON  RESALE  ARE  CURRENTLY
CONTEMPLATED.

     (F) TAX EFFECTS OF PLAN PARTICIPATION: THE PARTIES WILL REALIZE A GAIN WHEN
THEY  SELL  THE SHARES, BASED ON THE SALE PRICE THEY RECEIVE VERSUS THE PURCHASE
PRICE.  REGISTRANT DOES NOT FORESEE A TAX CONSEQUENCE FOR ITSELF.  THE PLAN DOES
NOT,  TO  THE  BEST KNOWLEDGE OF REGISTRANT, QUALIFY UNDER SECTION 401(A) OF THE
INTERNAL  REVENUE  CODE.

     (G)  INVESTMENT  OF FUNDS: THE FUNDS RECEIVED, IF ANY, WILL BE MINIMAL, AND
WILL  BE  USED  FOR  GENERAL  USE  OF  REGISTRANT.

     (H)  WITHDRAWAL  FROM  THE  PLAN;  ASSIGNMENT  OF  INTEREST

          (1)  NO  WITHDRAWAL  OR  TERMINATION TERMS ARE CURRENTLY CONTEMPLATED.

          (2)  NO  ASSIGNMENT OR HYPOTHECATION TERMS ARE CURRENTLY CONTEMPLATED,
BUT REGISTRANT WILL PERMIT AN  ASSIGNMENT OF THE INTERESTS IF A PARTY CHOOSES TO
ASSIGN  THEIR  INTEREST  TO  A  THIRD  PARTY.
          (3)  NOT  APPLICABLE

     (I)  FORFEITURES  AND  PENALTIES:  THERE  IS  NO  CURRENTLY  CONTEMPLATED
FORFEITURE  OR  PENALTY  EVENT.

     (J)  CHARGES,  DEDUCTIONS  AND  LIENS  THEREOF

          (1)  THERE  ARE  NO  CHARGES  OR  DEDUCTIONS  CURRENTLY  CONTEMPLATED.
          (2)  THERE  ARE  NO  CREATION  OF  LIEN  TERMS CURRENTLY CONTEMPLATED.
          (3)  NOT  APPLICABLE

ITEM  2.  REGISTRANT  INFORMATION  AND  EMPLOYEE  PLAN  ANNUAL  INFORMATION

NETUSA PLANS TO IMMEDIATELY FORWARD A COPY OF THIS FORM AND ALL OF THE DOCUMENTS
INCORPORATED  BY  REFERENCE  TO  THE  APPLICABLE PARTIES UPON THE FILING OF THIS
FORM,  THUS  SATISFYING  THE  REQUIREMENTS  FOR  THIS  SECTION.

PART  II.  INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.  INCORPORATION  OF  DOCUMENTS  BY  REFERENCE

(A)  THE  FORM  10-K REPORT FILED BY REGISTRANT FOR THE YEAR ENDING DECEMBER 31,
1998  IS  HEREBY  INCORPORATED  BY  REFERENCE.
(B)  THE  10-Q  REPORTS  FILED  BY  REGISTRANT  FOR  THE  FISCAL QUARTERS ENDING
SEPTEMBER  30,  1998; JUNE 30, 1998; AND MARCH 31, 1998, ARE HEREBY INCORPORATED
BY  REFERENCE.

(C)  NOT  APPLICABLE

IN ADDITION, ALL DOCUMENTS SUBSEQUENTLY FILED BY REGISTRANT PURSUANT TO SECTIONS
13(A),  13(C),  14 AND 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934, IF ANY, ARE
INCORPORATED  BY  REFERENCE.

ITEM  4.  DESCRIPTION  OF  SECURITIES

NOT  APPLICABLE.

ITEM  5.  INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL

THERE  ARE  NO RELEVANT INTERESTS OF EXPERT OR COUNSEL IN THIS FORM THAT REQUIRE
DISCLOSURE.

ITEM  6.  INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS

REGISTRANT'S  CHARTER  GENERALLY  INDEMNIFIES  A  DIRECTOR OR AN OFFICER AGAINST
LIABILITY  WHICH  HE/SHE  INCURS  IN  HIS/HER  CAPACITY.

ITEM  7.  EXEMPTION  FROM  REGISTRATION  CLAIMED

NO EXEMPTION FROM REGISTRATION IS HEREBY CLAIMED SINCE THERE IS NO REOFFERING OR
RESALE  OF  RESTRICTED  SECURITIES  INVOLVED.
ITEM  8.  EXHIBITS

EXHIBIT 4 - INCORPORATED FROM THE ORIGINAL REGISTRATION MADE BY REGISTRANT UNDER
ITS  FORMER  NAME,  GOPHER,  INC.

EXHIBIT  15  -  UNAUDITED  INTERIM  FINANCIAL  INFORMATION  IS INCORPORATED FROM
REGISTRANT'S  FORM  10-Q  FILED  FOR  THE  QUARTER  ENDED  SEPTEMBER  30,  1998.

EXHIBITS  (5),  (23),  AND (24) ARE INCORPORATED FROM REGISTRANT'S PREVIOUS FORM
10-K,  10-Q  AND  REGISTRATION  STATEMENT  FILINGS.

ITEM  9.  UNDERTAKINGS

     INSOFAR  AS  INDEMNIFICATION  FOR  LIABILITIES ARISING UNDER THE SECURITIES
ACT  OF  1933 (THE "SECURITIES ACT") 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 SECURITIES ACT AND IS, THEREFORE, UNENFORCEABLE. IN THE EVENT
THAT  A  CLAIM  FOR  INDEMNIFICATION  AGAINST  SUCH  LIABILITIES (OTHER THAN THE
PAYMENT  BY  REGISTRANT  OF  EXPENSES INCURRED OR PAID BY A DIRECTOR, OFFICER OR
CONTROLLING  PERSON  OF  THE REGISTRANT IN THE SUCCESSFUL DEFENSE OF ANY ACTION,
SUIT  OR PROCEEDING) IS ASSERTED BY SUCH DIRECTOR, OFFICER OR CONTROLLING PERSON
IN  CONNECTION  WITH THE SECURITIES BEING REGISTERED, 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  WHETHER SUCH
INDEMNIFICATION  BY  IT  IS AGAINST PUBLIC POLICY AS EXPRESSED IN THE SECURITIES
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  ST.  PETE  BEACH,  FLORIDA,  ON  MARCH 15, 1999.

SEAVIEW  UNDERWATER  RESEARCH,  INC.,
A  NEVADA  CORPORATION

/S/  RICHARD  L.  MCBRIDE,  PRESIDENT