SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM S-8

                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933


                           LAIDLAW GLOBAL CORPORATION
             (Exact name of registrant as specified in its charter)


           Delaware                                       13-4093923
(State or other jurisdiction                (I.R.S. Employer Identification No.)
of incorporation or organization)


                                 100 Park Avenue
                               New York, NY 10017
               (Address of principal executive offices) (Zip Code)


                                 NOT APPLICABLE
                            (Full title of the plan)


                     (Name and address of agent for service)


                                 (212) 376-8800
          (Telephone number, including area code, of agent for service)


                         CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
                                                              Proposed             Proposed
                                                               maximum              maximum
   Title of each class of           Amount of shares     offering price per        aggregate              Amount of
securities to be registered         to be registered          share (1)          offering price      registration fee(2)
---------------------------         ----------------          ---------          --------------      -------------------
<S>                                      <C>                    <C>                 <C>                    <C>
Common Stock,
$0.00001 par value per                   500,000                $1.00               $500,000               $132.00
share
------------------------------------------------------------------------------------------------------------------------
          Total                          500,000                $1.00               $500,000               $132.00
                                         =======                =====               ========               =======
</TABLE>

(1)  Maximum  offering  price of $1.00 per share reflects the average of the bid
     and asked price of the Company's Common Stock as of October 25, 2000.

(2)  Calculated  pursuant  to Rule  457(c)  based on the  average of the bid and
     asked price of the Company's Common Stock as of October 25, 2000.

================================================================================

<PAGE>

                                     PART II
                           INFORMATION REQUIRED IN THE
                             REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference

     The following  documents,  previously filed by Laidlaw Global  Corporation,
     Inc.  ("Laidlaw  Global"  or the  "Registrant")  with  the  Securities  and
     Exchange  Commission,  are  incorporated by reference in this  Registration
     Statement:

          The  Registrant's  latest  annual  report on Form  10-KSB for the year
          ended December 31, 1999;

          The Registrant's  Quarterly Reports on Form 10-QSB for the three month
          period ended March 31, 2000;

          The  Registrant's  Quarterly  Report on Form 10QSB for the three month
          period ended June 30, 2000;

          All other  reports  filed  pursuant  to Section  13(a) or 15(d) of the
          Securities  Exchange  Act of 1934,  as amended,  for the period  since
          December 31, 1999;

          The  description  of the  Registrant's  Common Stock under the heading
          "ITEM 1.  DESCRIPTION OF  REGISTRANT'S  SECURITIES TO BE  REGISTERED."
          contained in the registration  statement of the Registrant on Form 8-A
          (File No. 33-  37203-D),  and all  amendments or reports filed for the
          purpose of updating such description.

     All other reports and other documents  filed by the Registrant  pursuant to
Section 13(a),  13(c),  14, or 15(d) of the Securities  Exchange Act of 1934, as
amended,  after  the  date of  this  Registration  Statement  and  prior  to the
termination  of this  offering  shall be  incorporated  by  reference  into this
Registration  Statement  and shall be  deemed to be a part of this  Registration
Statement from the date of filing of such reports and  documents.  Any statement
contained  herein or in a document  incorporated by reference shall be deemed to
be modified or  superseded  for purposes of this  Registration  Statement to the
extent that a statement contained in this Registration Statement or in any other
subsequently  filed  document which also is or is deemed to be  incorporated  by
reference  herein modifies or supersedes  such statement.  Any such 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 to this Registration Statement.

Item 5. Interest of Named Experts and Counsel

     Not Applicable to this Registration Statement.

<PAGE>

Item 6. Indemnification of Directors and Officers

     Under Section 145 of the Delaware General Corporation Law, we may indemnify
our  directors  and  officers  against  liabilities  as they  may  incur in such
capacities,  including  liabilities under the Securities Act. Our Bylaws provide
that the Company may indemnify its directors and officers and we intend to enter
into agreements to indemnify our directors to the full extend  permitted by law.
These  arrangements,  among other  things,  will  indemnify  our  directors  for
expenses,  including  attorneys' fees,  judgments,  fines and settlement amounts
incurred by such person in any action or proceeding  including,  but not limited
to any action by or in the right of the  Company,  on account of  services  as a
director of the  Company,  or as a director  or officer of any other  company or
enterprise to which the person provides services at our request.  We also intend
to purchase liability insurance covering our directors and officers.

     Insofar as indemnification for liabilities arising under the Securities Act
may  be  permitted  to our  directors  or  officers  pursuant  to the  foregoing
provisions,  or  otherwise,  we have been  advised  that in the  opinion  of the
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 the Company
of  expenses  incurred  or paid by a director  or officer of the  Company in the
successful  defense of any  action,  suit or  proceeding,  is  asserted  by such
director or officer in connection  with the  securities  being  registered,  the
Company  will,  unless in the opinion of our counsel the matter has been settled
by  controlling  precedent,  submit to a court of appropriate  jurisdiction  the
question  whether  such  indemnification  by  us is  against  public  policy  as
expressed in the Securities  Act and will be governed by the final  adjudication
of such issue.

     Our certificate of  incorporation  provides that our directors shall not be
liable for monetary damages for breach of such director's fiduciary duty of care
to us and our  stockholders  except for liability  for breach of the  director's
duty of loyalty to us or our  stockholders,  for acts or  omissions  not in good
faith or involving  intentional  misconduct  or knowing  violations  of law, for
actions leading to improper personal benefit to the director, and for payment of
dividends  or approval of stock  repurchases  or  redemptions  that are unlawful
under  Delaware  Law.  This  provision  does not eliminate the duty of care and,
inappropriate  circumstances,  equitable  remedies  such as  injunctive or other
forms of  non-monetary  relief will remain  available  under  Delaware  Law. The
provision also does not affect a director's responsibilities under any other law
such as the federal or state securities or environmental laws.

     There  is  no  pending  litigation  or  proceeding  involving  any  of  our
directors,  officers,  employees or other agents as to which  indemnification is
being sought,  no are we aware of any pending or threatened  litigation that may
result in claims for indemnification by any director, officer, employee or other
agent.

Item 7. Exemption from Registration Claimed

     Not applicable to this Registration Statement.

<PAGE>

Item 8. Exhibits

     See Index to Exhibits.

Item 9. Undertakings

     A.   The 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 Act,  (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 this  Registration  Statement,  and (iii) to include  any  material
          information  with respect to the plan of  distribution  not previously
          disclosed in this  Registration  Statement  or any material  change to
          such information in this Registration  Statement;  provided,  however,
          that  clauses  (1)(i) and (1)(ii)  shall not apply if 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 Section 15(d) of the Securities Exchange Act
          of 1934 that are  incorporated  by  reference  into this  Registration
          Statement; and

     (2)  that for the purpose of determining  any liability  under the Act each
          such post-effective amendment 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.

     B. The Registrant  hereby  undertakes that, for purposes of determining any
liability under the Act, each filing of the Registrant's  annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference into this 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 Act may be
permitted  to  directors,  officers  or  controlling  persons of the  Registrant
pursuant  to  the  indemnification  provisions  summarized  in  Item  6 of  this
Registration  Statement or otherwise,  the  Registrant has been advised that, in
the  opinion  of the SEC,  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 the payment by
the  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,  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 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, as amended, 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 New York, New York, on this 10th day of November, 2000.


                                       LAIDLAW GLOBAL CORPORATION, INC.



                                       By:  /S/ Roger Bendelac
                                          -------------------------------------
                                                Roger Bendelac, C.E.O.

<PAGE>

                                POWER OF ATTORNEY


KNOW ALL PERSONS BY THESE PRESENTS

     Each person whose  signature  appears below  constitutes and appoints Roger
Bendelac, as his true and lawful  attorney-in-fact and agent, with full power of
substitution  and  resubstitution,  for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments (including post-effective
amendments)  to this  Registration  Statement,  and to file the  same,  with all
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite and  necessary to be done in and about the  premises,  as fully to all
intents and purposes as he or she might or could do in person,  hereby ratifying
and confirming all that said  attorney-in-fact  and agent,  or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof. This power of
attorney may be signed in several counterparts.  Pursuant to the requirements of
the Securities  Act of 1933, as amended,  this  Registration  Statement has been
signed  by the  following  persons  in the  capacities  indicated  on the  dates
indicated.


             SIGNATURE                     TITLE                   DATE
             ---------                     -----                   ----


  /s/ Anastasio Carayannis               Director           November 10, 2000
--------------------------------
    Anastasio Carayannis


     /s/ Daniel Bendelac                 Director           November 10, 2000
--------------------------------
       Daniel Bendelac


     /s/ Larry D. Horner                 Director           November 10, 2000
--------------------------------
       Larry D. Horner


  /s/ Jean-Marc Beaujolin                Director           November 10, 2000
--------------------------------
    Jean-Marc Beaujolin

     /s/ John P. O'Shea                  Director           November 10, 2000
--------------------------------
       John P. O'Shea
<PAGE>

                                  EXHIBIT INDEX


EXHIBIT                                  DESCRIPTION
-------                                  -----------

  5.0             Opinion Re: Legality, of Beckman, Millman & Sanders LLP
                                   dated August 25, 2000

 10.0               Consulting Agreement by and between Kazi Hasan and
                    Laidlaw Global Corporation, dated October 17, 2000

 23.0                          Consent of Grant Thornton LLP

 24.0           Power of Attorney (included on the Signature Page hereof)
[{"type": "S-8", "sequence": "1", "filename": "s-8_23977.txt", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 15727}]
{"company-data": {"conformed-name": "LAIDLAW GLOBAL CORP", "cik": "0000869026", "assigned-sic": "6200", "irs-number": "841148210", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-49882", "film-number": "764208"}, "business-address": {"street1": "100 PARK AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10017", "phone": "2123768800"}, "mail-address": {"street1": "LAIDLAW GLOBAL CORP", "street2": "100 PARK AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10017"}, "former-company": {"former-conformed-name": "FI TEK V INC", "date-changed": "19930328"}}
SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM S-8

                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933

                           LAIDLAW GLOBAL CORPORATION
             (Exact name of registrant as specified in its charter)

           Delaware                                       13-4093923
(State or other jurisdiction                (I.R.S. Employer Identification No.)
of incorporation or organization)

                                 100 Park Avenue
                               New York, NY 10017
               (Address of principal executive offices) (Zip Code)

                                 NOT APPLICABLE
                            (Full title of the plan)

                     (Name and address of agent for service)

                                 (212) 376-8800
          (Telephone number, including area code, of agent for service)

                         CALCULATION OF REGISTRATION FEE
Proposed             Proposed
                                                               maximum              maximum
   Title of each class of           Amount of shares     offering price per        aggregate              Amount of
securities to be registered         to be registered          share (1)          offering price      registration fee(2)
---------------------------         ----------------          ---------          --------------      -------------------
Common Stock,
$0.00001 par value per                   500,000                $1.00               $500,000               $132.00
share
------------------------------------------------------------------------------------------------------------------------
          Total                          500,000                $1.00               $500,000               $132.00
                                         =======                =====               ========               =======
(1)  Maximum  offering  price of $1.00 per share reflects the average of the bid
     and asked price of the Company's Common Stock as of October 25, 2000.

(2)  Calculated  pursuant  to Rule  457(c)  based on the  average of the bid and
     asked price of the Company's Common Stock as of October 25, 2000.

================================================================================
PART II
                           INFORMATION REQUIRED IN THE
                             REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference

     The following  documents,  previously filed by Laidlaw Global  Corporation,
     Inc.  ("Laidlaw  Global"  or the  "Registrant")  with  the  Securities  and
     Exchange  Commission,  are  incorporated by reference in this  Registration
     Statement:

          The  Registrant's  latest  annual  report on Form  10-KSB for the year
          ended December 31, 1999;

          The Registrant's  Quarterly Reports on Form 10-QSB for the three month
          period ended March 31, 2000;

          The  Registrant's  Quarterly  Report on Form 10QSB for the three month
          period ended June 30, 2000;

          All other  reports  filed  pursuant  to Section  13(a) or 15(d) of the
          Securities  Exchange  Act of 1934,  as amended,  for the period  since
          December 31, 1999;

          The  description  of the  Registrant's  Common Stock under the heading
          "ITEM 1.  DESCRIPTION OF  REGISTRANT'S  SECURITIES TO BE  REGISTERED."
          contained in the registration  statement of the Registrant on Form 8-A
          (File No. 33-  37203-D),  and all  amendments or reports filed for the
          purpose of updating such description.

     All other reports and other documents  filed by the Registrant  pursuant to
Section 13(a),  13(c),  14, or 15(d) of the Securities  Exchange Act of 1934, as
amended,  after  the  date of  this  Registration  Statement  and  prior  to the
termination  of this  offering  shall be  incorporated  by  reference  into this
Registration  Statement  and shall be  deemed to be a part of this  Registration
Statement from the date of filing of such reports and  documents.  Any statement
contained  herein or in a document  incorporated by reference shall be deemed to
be modified or  superseded  for purposes of this  Registration  Statement to the
extent that a statement contained in this Registration Statement or in any other
subsequently  filed  document which also is or is deemed to be  incorporated  by
reference  herein modifies or supersedes  such statement.  Any such 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 to this Registration Statement.

Item 5. Interest of Named Experts and Counsel

     Not Applicable to this Registration Statement.
Item 6. Indemnification of Directors and Officers

     Under Section 145 of the Delaware General Corporation Law, we may indemnify
our  directors  and  officers  against  liabilities  as they  may  incur in such
capacities,  including  liabilities under the Securities Act. Our Bylaws provide
that the Company may indemnify its directors and officers and we intend to enter
into agreements to indemnify our directors to the full extend  permitted by law.
These  arrangements,  among other  things,  will  indemnify  our  directors  for
expenses,  including  attorneys' fees,  judgments,  fines and settlement amounts
incurred by such person in any action or proceeding  including,  but not limited
to any action by or in the right of the  Company,  on account of  services  as a
director of the  Company,  or as a director  or officer of any other  company or
enterprise to which the person provides services at our request.  We also intend
to purchase liability insurance covering our directors and officers.

     Insofar as indemnification for liabilities arising under the Securities Act
may  be  permitted  to our  directors  or  officers  pursuant  to the  foregoing
provisions,  or  otherwise,  we have been  advised  that in the  opinion  of the
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 the Company
of  expenses  incurred  or paid by a director  or officer of the  Company in the
successful  defense of any  action,  suit or  proceeding,  is  asserted  by such
director or officer in connection  with the  securities  being  registered,  the
Company  will,  unless in the opinion of our counsel the matter has been settled
by  controlling  precedent,  submit to a court of appropriate  jurisdiction  the
question  whether  such  indemnification  by  us is  against  public  policy  as
expressed in the Securities  Act and will be governed by the final  adjudication
of such issue.

     Our certificate of  incorporation  provides that our directors shall not be
liable for monetary damages for breach of such director's fiduciary duty of care
to us and our  stockholders  except for liability  for breach of the  director's
duty of loyalty to us or our  stockholders,  for acts or  omissions  not in good
faith or involving  intentional  misconduct  or knowing  violations  of law, for
actions leading to improper personal benefit to the director, and for payment of
dividends  or approval of stock  repurchases  or  redemptions  that are unlawful
under  Delaware  Law.  This  provision  does not eliminate the duty of care and,
inappropriate  circumstances,  equitable  remedies  such as  injunctive or other
forms of  non-monetary  relief will remain  available  under  Delaware  Law. The
provision also does not affect a director's responsibilities under any other law
such as the federal or state securities or environmental laws.

     There  is  no  pending  litigation  or  proceeding  involving  any  of  our
directors,  officers,  employees or other agents as to which  indemnification is
being sought,  no are we aware of any pending or threatened  litigation that may
result in claims for indemnification by any director, officer, employee or other
agent.

Item 7. Exemption from Registration Claimed

     Not applicable to this Registration Statement.
Item 8. Exhibits

     See Index to Exhibits.

Item 9. Undertakings

     A.   The 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 Act,  (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 this  Registration  Statement,  and (iii) to include  any  material
          information  with respect to the plan of  distribution  not previously
          disclosed in this  Registration  Statement  or any material  change to
          such information in this Registration  Statement;  provided,  however,
          that  clauses  (1)(i) and (1)(ii)  shall not apply if 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 Section 15(d) of the Securities Exchange Act
          of 1934 that are  incorporated  by  reference  into this  Registration
          Statement; and

     (2)  that for the purpose of determining  any liability  under the Act each
          such post-effective amendment 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.

     B. The Registrant  hereby  undertakes that, for purposes of determining any
liability under the Act, each filing of the Registrant's  annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference into this 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 Act may be
permitted  to  directors,  officers  or  controlling  persons of the  Registrant
pursuant  to  the  indemnification  provisions  summarized  in  Item  6 of  this
Registration  Statement or otherwise,  the  Registrant has been advised that, in
the  opinion  of the SEC,  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 the payment by
the  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,  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 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, as amended, 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 New York, New York, on this 10th day of November, 2000.

                                       LAIDLAW GLOBAL CORPORATION, INC.

                                       By:  /S/ Roger Bendelac
                                          -------------------------------------
                                                Roger Bendelac, C.E.O.
POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS

     Each person whose  signature  appears below  constitutes and appoints Roger
Bendelac, as his true and lawful  attorney-in-fact and agent, with full power of
substitution  and  resubstitution,  for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments (including post-effective
amendments)  to this  Registration  Statement,  and to file the  same,  with all
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  granting unto said  attorney-in-fact  and
agent full power and  authority  to do and perform  each and every act and thing
requisite and  necessary to be done in and about the  premises,  as fully to all
intents and purposes as he or she might or could do in person,  hereby ratifying
and confirming all that said  attorney-in-fact  and agent,  or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof. This power of
attorney may be signed in several counterparts.  Pursuant to the requirements of
the Securities  Act of 1933, as amended,  this  Registration  Statement has been
signed  by the  following  persons  in the  capacities  indicated  on the  dates
indicated.

             SIGNATURE                     TITLE                   DATE
             ---------                     -----                   ----

  /s/ Anastasio Carayannis               Director           November 10, 2000
--------------------------------
    Anastasio Carayannis

     /s/ Daniel Bendelac                 Director           November 10, 2000
--------------------------------
       Daniel Bendelac

     /s/ Larry D. Horner                 Director           November 10, 2000
--------------------------------
       Larry D. Horner

  /s/ Jean-Marc Beaujolin                Director           November 10, 2000
--------------------------------
    Jean-Marc Beaujolin

     /s/ John P. O'Shea                  Director           November 10, 2000
--------------------------------
       John P. O'Shea
EXHIBIT INDEX

EXHIBIT                                  DESCRIPTION
-------                                  -----------

  5.0             Opinion Re: Legality, of Beckman, Millman & Sanders LLP
                                   dated August 25, 2000

 10.0               Consulting Agreement by and between Kazi Hasan and
                    Laidlaw Global Corporation, dated October 17, 2000

 23.0                          Consent of Grant Thornton LLP

 24.0           Power of Attorney (included on the Signature Page hereof)