content: <PAGE> 1
  
  
                        SECURITIES AND EXCHANGE COMMISSION
  
                             Washington, D.C.  20549
                       -----------------------------------
  
                                  FORM 8-K
  
                               Current Report
  
                      Pursuant to Section 13 or 15(d) of
                      the Securities Exchange Act of 1934
  
                             February 14, 2002
                             -----------------
                               Date of Report
  
                              SPORTSNUTS, INC.
             -----------------------------------------------------
             (Exact name of registrant as specified in its charter)
  
                                 Delaware
                              --------------
                (State or other jurisdiction of incorporation)
  
                333-14477                        87-0561426
            -----------------------      --------------------------------
            (Commission File Number)    (IRS Employer Identification No.)
  
                        10421 South 400 West, Suite 550
                          Salt Lake City, UT 84095
                 -------------------------------------------------
                    (Address of principal executive offices)
  
                              (801) 816-2500
                 -------------------------------------------------
               (Registrant's telephone number, including area code)
  
  
  
  <PAGE>
  <PAGE> 2
  
  ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
  (a) On February 14, 2002, SportsNuts, Inc. (the "Company") dismissed HJ &
  Associates, LLC ("HJ") as its independent public accountants.  The Company has
  engaged Chisholm & Associates, PC as its new independent public accountants.
  The decision to change the Company's accounting firm from HJ is the
  affiliation of Neal A. Hansen, CPA with Chisholm & Associates in January,
  2002.  As an audit manager with HJ, our previous independent accountants, Mr.
  Hansen was involved to a great degree in our prior audits and resulting
  preparation of our previous financial statements.  We believe that continuing
  to work with Mr. Hansen and reliance upon Chisholm & Associates for our future
  audit needs will provide both continuity and cost efficiency to the
  preparation of our financial statements.
  
  (b) During the two fiscal years ended December 31, 1999 and 2000 and the
  subsequent interim reporting periods from the last audit date of December 31,
  2000, through and including the termination date of February 14, 2002, there
  were no disagreements between the Company and HJ on any matter of accounting
  principles or practices, financial statement disclosure, or accounting scope
  or procedure.  Additionally, there were no reportable events (as defined in
  Item 304 (a)(1)(v) of Regulation S-K) during such periods.
  
  (c) The report of HJ on the financial statements of the Company for each of
  the past two fiscal years ended December 31, 1999 and 2000 contained no
  adverse opinion or disclaimer of opinion, and was not qualified or modified as
  to uncertainty, audit scope, or accounting principles, except that the report
  of HJ on the financial statements of the Company for each of the past two
  fiscal years ended December 31, 1999 and 2000 was modified as to the
  uncertainty related to the Company's ability to continue as a going concern.
  
  (d) The Company has not consulted with Chisholm & Associates, PC during the
  last two fiscal years ended December 31, 1999 and 2000 or during the
  subsequent interim reporting periods from the last audit date of December 31,
  2000, through and including the termination date of February 14, 2002, on
  either the application of accounting principles or the type of opinion
  Chisholm & Associates, PC might issue on the Company's financial statements.
  
  (e) The Company has requested HJ to furnish a letter addressed to the
  Securities and Exchange Commission stating whether HJ agrees with the above
  statements made by the Company.  A copy of this letter addressed to the SEC,
  dated February 15, 2002, is filed as Exhibit 16 to this Form 8-K.
  
  ITEM 7. EXHIBITS
  
  Letter of HJ & Associates, LLC regarding the change in certifying accountant.
  
  
  <PAGE>
  <PAGE> 3
  
  
                                SIGNATURES
  
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  registrant has duly caused this report to be signed on its behalf by the
  undersigned thereunto duly authorized.
  
  SPORTSNUTS, INC.
  ----------------
  (Registrant)
  
  
  By /S/ Kenneth I. Denos
  Kenneth I. Denos
  Chief Executive Officer
  
  Date: February 19, 2002
  
  
  <PAGE>
  <PAGE> 4
  
  
  EXHIBIT 16
  
  Office of the Chief Accountant
  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C. 20549
  
  Gentlemen:
  
  We have read Item 4 included in the Form 8-K dated February 14, 2002, of
  SportsNuts, Inc. (Commission File Number 333-14477) filed with the Securities
  and Exchange Commission and are in agreement with the statements contained
  therein.  We are not in a position to agree or disagree with the disclosures
  regarding expected audit efficiencies or Chisholm & Associates, PC.
  
  
  
  HJ & Associates, LLC
  Salt Lake City, Utah
  February 15, 2002
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "f8kspnt.txt", "description": "SPORTNUTS 2-02 FORM 8-K", "secsgml_size_bytes": 5158}]
metadata_filer: {"company-data": {"conformed-name": "SPORTSNUTS  INC", "cik": "0001024920", "assigned-sic": "9995", "irs-number": "870561426", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-14477", "film-number": "02553017"}, "business-address": {"street1": "TOWERS AT S TOWNE #2 STE 550", "street2": "10421 S 400 W", "city": "SALT LAKE CITY", "state": "UT", "zip": "84095", "phone": "8019670777"}, "mail-address": {"street1": "4085 WEST 4715 SOUTH", "city": "KEARNS", "state": "UT", "zip": "84118"}, "former-company": [{"former-conformed-name": "DURWOOD INC /UT", "date-changed": "19961015"}, {"former-conformed-name": "SPORTSNUTS COM INTERNATIONAL INC", "date-changed": "19990420"}]}
text: 1
  
                        SECURITIES AND EXCHANGE COMMISSION
  
                             Washington, D.C.  20549
                       -----------------------------------
  
                                  FORM 8-K
  
                               Current Report
  
                      Pursuant to Section 13 or 15(d) of
                      the Securities Exchange Act of 1934
  
                             February 14, 2002
                             -----------------
                               Date of Report
  
                              SPORTSNUTS, INC.
             -----------------------------------------------------
             (Exact name of registrant as specified in its charter)
  
                                 Delaware
                              --------------
                (State or other jurisdiction of incorporation)
  
                333-14477                        87-0561426
            -----------------------      --------------------------------
            (Commission File Number)    (IRS Employer Identification No.)
  
                        10421 South 400 West, Suite 550
                          Salt Lake City, UT 84095
                 -------------------------------------------------
                    (Address of principal executive offices)
  
                              (801) 816-2500
                 -------------------------------------------------
               (Registrant's telephone number, including area code)
  2
  
  ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
  (a) On February 14, 2002, SportsNuts, Inc. (the "Company") dismissed HJ &
  Associates, LLC ("HJ") as its independent public accountants.  The Company has
  engaged Chisholm & Associates, PC as its new independent public accountants.
  The decision to change the Company's accounting firm from HJ is the
  affiliation of Neal A. Hansen, CPA with Chisholm & Associates in January,
  2002.  As an audit manager with HJ, our previous independent accountants, Mr.
  Hansen was involved to a great degree in our prior audits and resulting
  preparation of our previous financial statements.  We believe that continuing
  to work with Mr. Hansen and reliance upon Chisholm & Associates for our future
  audit needs will provide both continuity and cost efficiency to the
  preparation of our financial statements.
  
  (b) During the two fiscal years ended December 31, 1999 and 2000 and the
  subsequent interim reporting periods from the last audit date of December 31,
  2000, through and including the termination date of February 14, 2002, there
  were no disagreements between the Company and HJ on any matter of accounting
  principles or practices, financial statement disclosure, or accounting scope
  or procedure.  Additionally, there were no reportable events (as defined in
  Item 304 (a)(1)(v) of Regulation S-K) during such periods.
  
  (c) The report of HJ on the financial statements of the Company for each of
  the past two fiscal years ended December 31, 1999 and 2000 contained no
  adverse opinion or disclaimer of opinion, and was not qualified or modified as
  to uncertainty, audit scope, or accounting principles, except that the report
  of HJ on the financial statements of the Company for each of the past two
  fiscal years ended December 31, 1999 and 2000 was modified as to the
  uncertainty related to the Company's ability to continue as a going concern.
  
  (d) The Company has not consulted with Chisholm & Associates, PC during the
  last two fiscal years ended December 31, 1999 and 2000 or during the
  subsequent interim reporting periods from the last audit date of December 31,
  2000, through and including the termination date of February 14, 2002, on
  either the application of accounting principles or the type of opinion
  Chisholm & Associates, PC might issue on the Company's financial statements.
  
  (e) The Company has requested HJ to furnish a letter addressed to the
  Securities and Exchange Commission stating whether HJ agrees with the above
  statements made by the Company.  A copy of this letter addressed to the SEC,
  dated February 15, 2002, is filed as Exhibit 16 to this Form 8-K.
  
  ITEM 7. EXHIBITS
  
  Letter of HJ & Associates, LLC regarding the change in certifying accountant.
  3
  
                                SIGNATURES
  
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  registrant has duly caused this report to be signed on its behalf by the
  undersigned thereunto duly authorized.
  
  SPORTSNUTS, INC.
  ----------------
  (Registrant)
  
  By /S/ Kenneth I. Denos
  Kenneth I. Denos
  Chief Executive Officer
  
  Date: February 19, 2002
  4
  
  EXHIBIT 16
  
  Office of the Chief Accountant
  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C. 20549
  
  Gentlemen:
  
  We have read Item 4 included in the Form 8-K dated February 14, 2002, of
  SportsNuts, Inc. (Commission File Number 333-14477) filed with the Securities
  and Exchange Commission and are in agreement with the statements contained
  therein.  We are not in a position to agree or disagree with the disclosures
  regarding expected audit efficiencies or Chisholm & Associates, PC.
  
  HJ & Associates, LLC
  Salt Lake City, Utah
  February 15, 2002