-----------------------------------------------------------------------------
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


       Date of Report (date of earliest event reported): August 27, 2001

                               EXUS NETWORKS, INC.
                               -------------------
             (Exact name of registrant as specified in its chapter)


           Nevada                    000-30183             91-1317131
           ------                    ---------             ----------
(State or other jurisdiction        (Commission           (IRS Employer
      of incorporation)             File Number)       Identification No.)



                             29 Broadway, Suite 1110
                                  New York, NY                         10006
                                  ------------                         -----
                    (Address of principal executive offices)         (Zip Code)
Registrant's telephone number, including area code: (212) 514-6122
                                                    --------------


                                       N/A
          (Former name or former address, if changed since last report)




------------------------------------------------------------------------------

<PAGE>



Item 4. Changes in Registrant's Certifying Accountant.

         Pursuant to Item 304 of Regulation S-B, the registrant states:

         (a)(1)  On  August  27,  2001,  the  registrant   changed   independent
accountants from Nelson, Mayoka & Company, P.C. to BDO Seidman, LLP.

         (i)      The  registrant  decided  not to  reappoint  Nelson,  Mayoka &
                  Company, P.C. as its independent accountants;

         (ii)     The  report  of  Nelson,   Mayoka  &  Company,   P.C.  on  the
                  registrant's  financial  statements  for  each of the past two
                  fiscal  years  did  not  contain  an  adverse   opinion  or  a
                  disclaimer of opinion, and was not modified as to uncertainty,
                  audit scope, or accounting principles,  except that the report
                  of  Nelson,   Mayoka  &  Company,  P.C.  on  the  registrant's
                  financial  statements as of December 31, 2000 and for the year
                  then ended  noted  that the  registrant's  lack of  sufficient
                  working  capital to operate as of  December  31,  2000  raised
                  substantial  doubt  about its  ability to  continue as a going
                  concern;

         (iii)    The registrant's  decision to change  independent  accountants
                  was approved by the registrant's board of directors; and

         (iv)     During  the past  two  fiscal  years  and the  interim  period
                  through August 27, 2001, there were no  disagreements  between
                  the  registrant  and  Nelson,  Mayoka & Company,  P.C.  on any
                  matter  of  accounting  principles  or  practices,   financial
                  statement disclosure, or auditing scope or procedure which, if
                  not resolved to the former  accountant's  satisfaction,  would
                  have caused it to make  reference to the subject matter of the
                  disagreements in connection with any report.

         (2) On August 27, 2001, the registrant engaged BDO Seidman,  LLP as its
new independent accountants.  Prior to engaging BDO Seidman, LLP, the registrant
did not consult with its new independent  accountants regarding any matter under
the circumstances described in Item 304(a)(2) of Regulation S-B.

         (3) The registrant has provided to Nelson, Mayoka & Company,  P.C., its
former independent accountants, a copy of the disclosures contained in this Item
4, and the  registrant  has  requested a letter from  Nelson,  Mayoka & Company,
P.C., addressed to the Commission, stating whether it agrees with the statements
made by the  registrant  and, if not,  stating the respects in which it does not
agree. A copy of such letter is attached hereto.


<PAGE>


                                   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 hereunto duly authorized.

                                                   EXUS NETWORKS, INC.

                                                   /s/ Isaac H. Sutton
                                                   President and Director

Dated: August 27, 2001


<PAGE>
[{"type": "8-K", "sequence": "1", "filename": "main.txt", "description": "8K FOR EXUS", "secsgml_size_bytes": 4900}]
{"company-data": {"conformed-name": "E TWOMEDIA COM INC", "cik": "0000810270", "assigned-sic": "1311", "irs-number": "911317131", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-18049", "film-number": "1729506"}, "business-address": {"street1": "67 BROMPTON ROAD", "city": "LONDON, UNITED KINGD", "zip": "SW3 1DB", "phone": "44-20-7445"}, "mail-address": {"street1": "67 BROMPTON ROAD", "city": "LONDON, UNITED KINGD", "zip": "SW3 1DB"}, "former-company": [{"former-conformed-name": "E TWO MEDIA COM", "date-changed": "19990126"}, {"former-conformed-name": "GEMINI ENERGY CORPORATION", "date-changed": "19920703"}, {"former-conformed-name": "NEROX ENERGY CORP", "date-changed": "19940316"}]}
-----------------------------------------------------------------------------
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (date of earliest event reported): August 27, 2001

                               EXUS NETWORKS, INC.
                               -------------------
             (Exact name of registrant as specified in its chapter)

           Nevada                    000-30183             91-1317131
           ------                    ---------             ----------
(State or other jurisdiction        (Commission           (IRS Employer
      of incorporation)             File Number)       Identification No.)

                             29 Broadway, Suite 1110
                                  New York, NY                         10006
                                  ------------                         -----
                    (Address of principal executive offices)         (Zip Code)
Registrant's telephone number, including area code: (212) 514-6122
                                                    --------------

                                       N/A
          (Former name or former address, if changed since last report)

------------------------------------------------------------------------------
Item 4. Changes in Registrant's Certifying Accountant.

         Pursuant to Item 304 of Regulation S-B, the registrant states:

         (a)(1)  On  August  27,  2001,  the  registrant   changed   independent
accountants from Nelson, Mayoka & Company, P.C. to BDO Seidman, LLP.

         (i)      The  registrant  decided  not to  reappoint  Nelson,  Mayoka &
                  Company, P.C. as its independent accountants;

         (ii)     The  report  of  Nelson,   Mayoka  &  Company,   P.C.  on  the
                  registrant's  financial  statements  for  each of the past two
                  fiscal  years  did  not  contain  an  adverse   opinion  or  a
                  disclaimer of opinion, and was not modified as to uncertainty,
                  audit scope, or accounting principles,  except that the report
                  of  Nelson,   Mayoka  &  Company,  P.C.  on  the  registrant's
                  financial  statements as of December 31, 2000 and for the year
                  then ended  noted  that the  registrant's  lack of  sufficient
                  working  capital to operate as of  December  31,  2000  raised
                  substantial  doubt  about its  ability to  continue as a going
                  concern;

         (iii)    The registrant's  decision to change  independent  accountants
                  was approved by the registrant's board of directors; and

         (iv)     During  the past  two  fiscal  years  and the  interim  period
                  through August 27, 2001, there were no  disagreements  between
                  the  registrant  and  Nelson,  Mayoka & Company,  P.C.  on any
                  matter  of  accounting  principles  or  practices,   financial
                  statement disclosure, or auditing scope or procedure which, if
                  not resolved to the former  accountant's  satisfaction,  would
                  have caused it to make  reference to the subject matter of the
                  disagreements in connection with any report.

         (2) On August 27, 2001, the registrant engaged BDO Seidman,  LLP as its
new independent accountants.  Prior to engaging BDO Seidman, LLP, the registrant
did not consult with its new independent  accountants regarding any matter under
the circumstances described in Item 304(a)(2) of Regulation S-B.

         (3) The registrant has provided to Nelson, Mayoka & Company,  P.C., its
former independent accountants, a copy of the disclosures contained in this Item
4, and the  registrant  has  requested a letter from  Nelson,  Mayoka & Company,
P.C., addressed to the Commission, stating whether it agrees with the statements
made by the  registrant  and, if not,  stating the respects in which it does not
agree. A copy of such letter is attached hereto.
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 hereunto duly authorized.

                                                   EXUS NETWORKS, INC.

                                                   /s/ Isaac H. Sutton
                                                   President and Director

Dated: August 27, 2001