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<title>Prepared by E-services, LLC - www.edgar2.net for Crown Jewel Resources</title>

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<p>&nbsp;</p><p align="center"><font face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<br>
WASHINGTON, DC 20549</font></p>
<p align="center"><font face="Times New Roman">-------------------</font></p>
<p align="center"><font face="Times New Roman">FORM 8-K</font></p>
<p>&nbsp;</p><p align="center"><font face="Times New Roman">CURRENT REPORT<br>
PURSUANT TO SECTION 13 or 15(d) OF THE<br>
SECURITIES EXCHANGE ACT OF 1934</font></p>
<p align="center"><font face="Times New Roman">Date of report (Date of earliest event reported): October 10, 2002</font></p>
<p align="center"><font face="Times New Roman"><b>CROWN JEWEL RESOURCES CORP.<br>
</b>(Exact Name of Registrant as Specified in Charter)</font></p>
<p>&nbsp;</p>
<div align="left">
  <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="725">
    <tr>
      <td width="457" align="center" valign="top"><font face="Times New Roman">Delaware</font></td>
      <td width="572" align="center" valign="top">
      <font face="Times New Roman">0-10893</font></td>
      <td width="301" align="center" valign="top">
      <font face="Times New Roman">13-3007167</font></td>
    </tr>
    <tr>
      <td align="center" valign="bottom"><font face="Times New Roman">(State or Other Jurisdiction<br>
      of Incorporation)</font></td>
      <td align="center" valign="bottom"><font face="Times New Roman">(Commission&nbsp;<br>
      File Number)</font></td>
      <td align="center" valign="bottom"><font face="Times New Roman">(IRS
      Employer<br>
      Identification No.)</font></td>
    </tr>
    </table>
    </div>
    <p align="center"><font face="Times New Roman">Lucien Lennuyeux-Vergier<br>
    Seven Penn Plaza, Suite 1110, New York, NY&nbsp;&nbsp;&nbsp; 10001
    <br>
    (Address of Principal Executive Offices)&nbsp;&nbsp;&nbsp; (Zip Code)</font></p>
    <p align="center"><font face="Times New Roman">Registrant's telephone number, including area code (212) 329-3106</font></p>
    <p align="center"><font face="Times New Roman">-------------------</font></p>
    <p>&nbsp;</p><hr color="#000080"><p>&nbsp;</p><p>&nbsp;</p>
<p align="justify"><b><font face="Times New Roman">Item 1.&nbsp;&nbsp;&nbsp;&nbsp; Changes in Control of Registrant</font></b></p>
    <p align="justify"><font face="Times New Roman">On October 10, 2002, the Registrant agreed to issue 23,242,200 to Dreamwind LLC, a Nevada limited liability company which will own 34,042,200 shares of the common stock of the Registrant, after such issuance, since Dreamwind has also acquired control of 10,800,000 shares owned by Park Vanguard LLC.&nbsp; Dreamwind is 50% owned by Labyrinth LLC, a Nevada limited liability company, controlled by LD Trust, a Delaware trust, 45% by Theomar Associates Ltd., a British corporation, and 5% by Holiday Surf Ltd., a British corporation. Dreamwind LLC is managed by Lucien Lennuyeux-Vergier, the new Chief Executive Officer of the Registrant.&nbsp; Mr. Vergier is also a shareholder of Theomar Associates Ltd.</font></p>
    <p align="justify"><b><font face="Times New Roman">Item 2.&nbsp;&nbsp;&nbsp;&nbsp; Acquisition or Disposition of Assets</font></b></p>
    <p align="justify"><font face="Times New Roman">On October 8, 2002, the Registrant exchanged 23,242,200 shares of its common stock for 1) $1,725,000 of animation cels of the Dino Babies cartoon series, and 2) computer hardware, software and rights to certain trademarks and websites of Holiday Surf Ltd. valued at $1,250,000. Both were acquired from Dreamwind LLC.</font></p>
    <p align="justify"><font face="Times New Roman">In a related transaction, Park Vanguard LLC, the former controlling shareholder of the Registrant, purchased the Gateway real estate property from the Registrant in exchange for $4,675,000 of animation cels of the Dino Babies cartoon series.</font></p>
    <p align="justify"><font face="Times New Roman">The&nbsp; purpose of the&nbsp; issuance to Dreamwind was to supplement the businesses of the Registrant into the development and marketing of travel and leisure services, and the sale and marketing of animation cels and related products.</font></p>
    <p align="justify"><font face="Times New Roman">The acquired Dino Babies animation cels comprise 336 boxes of material stored at Pacific Title Archives at 900 Grand Avenue, Glendale, CA 91201, which includes 412,608 cels, 9,072 background sheets, 2,903 hand painted pan backgrounds and 551,712 drawings.</font></p>
    <p align="justify"><font face="Times New Roman">The Holiday Surf acquisition provides hardware and software which allows the partner Travel Agents which will contract with the Holiday Surf network to create within their agencies specialized spaces where their clients will be able to surf at high speeds via computers to plan their future holiday destinations or business travel.</font></p>
    <p align="justify"><b><font face="Times New Roman">Management</font></b></p>
<p align="justify"><font face="Times New Roman">The Executive Officers and Directors of the Registrant are as set forth below.</font></p>
    <div align="left">
    <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="700">
      <tr>
        <td width="392" align="left"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Name&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </font>
        </td>
        <td width="338" align="left"><font face="Times New Roman">(Age)</font></td>
        <td width="552">
        <p align="center"><font face="Times New Roman">Position(s)</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Lucien L. Vergier
        </font> </td>
        <td width="338" align="left"><font face="Times New Roman">(56)&nbsp;
        </font> </td>
        <td width="552"><font face="Times New Roman">Chief Executive Officer, Director</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Carmine Trinchetta&nbsp;
        </font> </td>
        <td width="338" align="left"><font face="Times New Roman">(52)</font></td>
        <td width="552"><font face="Times New Roman">Chairman of the Board of Directors</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Mark A. Palazzo&nbsp;&nbsp;&nbsp;&nbsp;
        </font>
        </td>
        <td width="338" align="left"><font face="Times New Roman">(42)</font></td>
        <td width="552"><font face="Times New Roman">President, Secretary, Director</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Walter Greenfield
        </font> </td>
        <td width="338" align="left"><font face="Times New Roman">(72)&nbsp;
        </font> </td>
        <td width="552"><font face="Times New Roman">Director</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Etienne Vergier&nbsp;&nbsp;
        </font> </td>
        <td width="338" align="left"><font face="Times New Roman">(53)&nbsp;
        </font> </td>
        <td width="552"><font face="Times New Roman">Director</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">William Stewart
        </font> </td>
        <td width="338" align="left"><font face="Times New Roman">(55)</font></td>
        <td width="552"><font face="Times New Roman">Director</font></td>
      </tr>
      <tr>
        <td width="392" align="left">&nbsp;</td>
        <td width="338" align="left">&nbsp;</td>
        <td width="552">&nbsp;</td>
      </tr>
      <tr>
        <td width="392" align="left"><font face="Times New Roman">Eric Vo Van</font></td>
        <td width="338" align="left"><font face="Times New Roman">(39)</font></td>
        <td width="552"><font face="Times New Roman">Director</font></td>
      </tr>
</table>
</div>
<p><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  &nbsp;&nbsp;
</font> </p>
    <p align="center"><font face="Times New Roman">2</font></p>
    <hr color="#000080">
    <p>&nbsp;</p>
    <p>&nbsp;</p><p align="justify"><font face="Times New Roman">Lucien L. Vergier became the Chief Executive Officer and a Director in August, 2002. Mr. Vergier spent most of his professional life in the shipping industry, initially As a charterer and thereafter as a ship owner.&nbsp; From 1987 to 1989 Mr. Vergier presided over the orderly liquidation of his group's maritime interests. From 1990 to the present Mr. Vergier has been an investor and merchant banker.</font></p>
    <p align="justify"><font face="Times New Roman">Carmine Trinchetta, became Chairman of the Board of Directors in November 2001. He is Managing Director of Eurogioie Srl, an Italian based wholesaler and retailer of gold jewelry products and Managing Director of Aereoporti di Fiuggi Srl, a real estate construction and management concern. Mr. Trinchetta is also President of AF Forum - Associazione per l'Alta Formazione Professionale, a not for profit Italian organization specialized in research, development and</font></p>
    <p align="justify"><font face="Times New Roman">training projects aimed at managers and public officials in Italy and in other countries in Europe and elsewhere and Managing Director of Logosconsulting Srl, a consultant in public relations, editorial projects (magazines and other publications) in Italy and in Belgium, international marketing campaigns, international joint ventures, international financial advisors. Mr. Trinchetta is a graduate of Queens College of the City University of New York, majoring in Romance Languages.</font></p>
    <p align="justify"><font face="Times New Roman">Marc A. Palazzo,&nbsp; President, Secretary and Director,&nbsp; has been an attorney and an&nbsp; investment&nbsp; banker&nbsp; specializing&nbsp; in corporate&nbsp; finance,&nbsp; operational&nbsp; and&nbsp; financial&nbsp;&nbsp; restructuring&nbsp;&nbsp; and&nbsp;&nbsp; acquisitions&nbsp; and&nbsp; leveraged transactions for the past 16 years.&nbsp; Mr. Palazzo is currently&nbsp; President of Park Vanguard LLC, the majority shareholder of the Company. Mr. Palazzo was the Chief Financial&nbsp; Officer for AFI,&nbsp; LLC, an&nbsp; owner/manager&nbsp; of 33&nbsp; properties&nbsp; for site development&nbsp; and&nbsp; commercial&nbsp; product&nbsp; sales during the 1996 Summer&nbsp; Olympics in Atlanta,&nbsp; Georgia.&nbsp; He also was Director of&nbsp; Acquisitions&nbsp; for the&nbsp; Consolidated Technology&nbsp; Group Ltd.,&nbsp; a publicly&nbsp; traded&nbsp; holding&nbsp; company.&nbsp; Previously,&nbsp; Mr. Palazzo was Vice&nbsp; President of Sakura Bank&nbsp; (formerly&nbsp; Mitsui&nbsp; Taiyo Kobe).&nbsp; Mr. Palazzo&nbsp; practiced&nbsp; corporate and securities law with Certilman Haft LeBow Balin Buckley &amp; Kremer in New York,&nbsp; New York.&nbsp; Mr.&nbsp; Palazzo has a Masters in Business Administration&nbsp; - Finance (with honors) from the University of Chicago,&nbsp; a Juris Doctor&nbsp; from the&nbsp; Temple&nbsp; University&nbsp; School&nbsp; of Law and a&nbsp; Bachelors&nbsp; Degree in Business Administration from the University of Akron.</font></p>
    <p align="justify"><font face="Times New Roman">Walter Greenfield, Director, of the Company. Mr. Greenfield has spent his entire career as an&nbsp; inventor,&nbsp; a&nbsp; developer&nbsp; of medical&nbsp; diagnostic&nbsp; systems and as an entrepreneur.&nbsp; Mr.&nbsp; Greenfield&nbsp; currently&nbsp; is a&nbsp; Director&nbsp; of&nbsp; Diopsys,&nbsp; Inc.&nbsp; a developer of optical&nbsp; testing&nbsp; equipment.&nbsp; From 1994 to 1999, he was Founder and Director of&nbsp; DiaSystems&nbsp; Corp.&nbsp; (NASDAQ:DIYS),&nbsp; a&nbsp; manufacturer&nbsp; of&nbsp; microscopic instruments.&nbsp; From 1987 to 1994,&nbsp; Mr.&nbsp; Greenfield&nbsp; was Founder&nbsp; and&nbsp; Director of Scientific Instruments, Inc., which went public in 1989 and from 1983 to 1987 he Founded and was a Director of Wright Laboratories, a manufacturer of diagnostic instruments&nbsp; which&nbsp; went&nbsp; public in 1984 and was sold in 1987.&nbsp; Previously,&nbsp; Mr. Greenfield was product development manager of Medical&nbsp; Laboratories&nbsp; Automation, Inc.,&nbsp; and&nbsp; Carter&nbsp; Wallace,&nbsp; Inc.&nbsp; and began his&nbsp; career as a chemist&nbsp; with USV Pharmaceutical&nbsp; Corp.,&nbsp; which&nbsp; was&nbsp; eventually&nbsp; acquired&nbsp; by&nbsp; Revlon,&nbsp; Inc.&nbsp; Mr. Greenfield has authored&nbsp; several patents,&nbsp; scientific&nbsp; papers and has edited two medical books.&nbsp; Mr.&nbsp; Greenfield&nbsp; attended New York&nbsp; University&nbsp; where he studied biochemistry.</font></p>
    <p align="justify">&nbsp;</p>
    <p align="center"><font face="Times New Roman">3</font></p>
    <hr color="#000080"><p>&nbsp;</p>
    <p align="justify"><font face="Times New Roman">Etienne L. Vergier has been a director since August, 2002. Mr. Vergier is the brother of Lucien L. Vergier, Chief Executive Officer of the company.&nbsp; Mr. Vergier graduated in 1969 from the Centre d'Etudes et de Promotion de Tourisme, a French travel industry oriented school. He was employed from that time to the present with various companies in the travel industry. From 1992 to 1995 he was general manger of Transfer Voyage S.A.. From 1995 to 1997 he was general manager of Tour System, S.A. and from 1997 to 2000, he was general manager of Travel On-Line, S.A. which merged to form Holiday Surf Ltd. From 1998 to 2000 he was general manager of Nuggets Travel and from 2000 to the present he has been the general manager of Holiday Surf Ltd., Maroc Ltd., Tourism &amp; Loisirs Engineering and Cruise Office, related companies that are involved in various aspects of the travel and leisure industry.</font></p>
    <p align="justify"><font face="Times New Roman">William Stewart has been a director since August, 2002.&nbsp; He graduated from Brown University, Providence, Rhode Island, in 1969 with Sc.B and A.B. degrees in electrical engineering and was commissioned in the United States Navy where he spent four years. Subsequently he served in the Naval Reserves attaining the rank of Lieutenant Commander.&nbsp; Since 1983 he has been President of Stewart Alexander &amp; Co., Inc., a company which he co-founded and which functions as a shipbroker can chartering agent having become the largest independent dry cargo ship brokerage company in New York City.
    </font>
    </p>

<p align="justify"><font face="Times New Roman">Mr. Eric Vo Van has been a
director of the Company since November, 2002.&nbsp;
Previously, he consulted for Holiday Surf since early in 2002.&nbsp; He has been an International Consultant for
the past ten years specializing in business management, advertising and public
relations and Lobbying. He was instrumental in the formation of TV stations on
behalf of the Guadeloupe general counsel in 95-97. Mr. Vo Van was also a
private consultant for President Omar Bongo of Gabon
regarding the Republic of Gabon's relation with International Media from 94 to
present, and was chief correspondant for BOP TV &amp; M-Net International
[Private South African TV] for Central Africa, Agent for CNN International for
Gabon and correspondant of TV5 and the BBC International in Gabon and
Equatorial Guinea 94-97. Mr. Vo Van was also director of programming for TV4 Gabon 1991-1993&nbsp; and responsible for special operations of
TV5 in Nantes, France in 1990. In 1987, he received the diploma of scientific
education at the University of Paris 13-iris.&nbsp;
The degree is the equivalent of a Ph.D. in strategic studies. His thesis
was on the Political Influence of Multinational Corporations on French policy
in Africa.</font></p>



<p align="justify"><font face="Times New Roman">Exhibit<br>
Number&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibit Title|<br>
------&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -------------<br>
10.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Asset Contribution Agreement&nbsp; dated&nbsp; October 8, 2002 by and between Dreamwind LLC and the Registrant</font></p>
    <p>&nbsp;</p>
    <p align="center"><font face="Times New Roman">4</font></p><hr color="#000080"><p>&nbsp;</p><p>&nbsp;</p>



<p align=center><b><font face="Times New Roman">UNAUDITED PRO FORMA COMBINED FINANCIAL
STATEMENTS</font></b></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; The following Unaudited Pro Forma financial statements of&nbsp; Crown
Jewel Resources Corp. (&quot;Crown&quot;} gives effect to: (1) the purchase of certain tangible property related to Dino Babies art cells from Park. Vanguard,
LLC in exchange for certain real estate assets, (2} the purchase of certain
animation cells of the Dino Babies cartoon series with a fair value of
$1,725,000 from the Dreamwind,
LLC, and (3) the purchase of computer
hardware and software and rights to certain
trademarks and websites of
Holiday Surf. Ltd. acquired by Dreamwind,
LLC, valued at: $1,250.000. The purchase from Dreamwind was in exchange for 23,242,200 shares of the Company's common stock. These purchases
(the &quot;Transaction&quot;) occurred
on October 8, 2002, and October
10, 2002.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; This pro forma statement is presented for illustrative purposes only. The pro forma adjustments are based upon
available information and assumptions that management believes are reasonable.
The Unaudited Pro Forma Balance Sheet
does not purport to represent
what the result's of operations or financial position of Crown would actually
have been if the Transaction had
in fact occurred on January 1, 2002, nor do they purport to project the results
of operations or financial
position of Crown for any future period or as ofany date, respectively.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; The consolidated financial statements of Crown for the months ended September
30,2002, are derived from unaudited consolidated financial statements included in Form 10-QSB as filed by
Crown with the Securities and Exchange Commission.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; The financial information included herein should be read a1ong with Crown's historical consolidated financial
statements and accompanying notes
in prior Securities and Exchange
Commission filings.</font></p>



<font face="Times New Roman">



<br clear=all>




</font>




<p>&nbsp;</p>
<p align="center"><font face="Times New Roman">5</font></p>
<hr color="#000080">
<p>&nbsp;</p>




<p align=center><b><font face="Times New Roman">PROFORMA
CONSOLIDATED BALANCE SHEET<br>
OCTOBER
10, 2002<br>
(Unaudited)</font></b></p>



<p><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </p>

<div align="left">

<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="730">
  <tr>
    <td valign="bottom"><font face="Times New Roman">&nbsp; </font> </td>
    <td align="center" valign="bottom"><font face="Times New Roman">Crown Jewel<br>
    Resources</font></td>
    <td align="center" valign="bottom"><font face="Times New Roman">Effects of&nbsp; <br>
    transactions</font></td>
    <td align="center" valign="bottom"><font face="Times New Roman">Consolidated<br>
    Balances<br>
    October 10, 2002</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font>
    </td>
    <td width="129">
    <p align="right"><font face="Times New Roman">--------------</font></td>
    <td width="103">
    <p align="right"><font face="Times New Roman">------------</font></td>
    <td width="122">
    <p align="right"><font face="Times New Roman">&nbsp;-------------</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font>
    </td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font> </td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font>
    </td>
    <td width="129"><font face="Times New Roman">ASSETS</font></td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">CURRENT ASSETS:</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Cash
    </font></td>
    <td width="129" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; &nbsp; 73&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">$&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 73&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Accounts receivable</font></td>
    <td width="129" align="right"><font face="Times New Roman">40&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">40&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
    Inventory</font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right"><font face="Times New Roman">$ 1,725,000&nbsp;</font></td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right"><font face="Times New Roman">4,675,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">6,400,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Loans
    receivable</font></td>
    <td width="129" align="right"><font face="Times New Roman">57,707&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">57,707&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
    Prepaid expenses and other</font></td>
    <td width="129" align="right"><font face="Times New Roman">1,271&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">1,271&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font>
    </td>
    <td width="129" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TOTAL CURRENT ASSETS</font></td>
    <td width="129" align="right"><font face="Times New Roman">59,091&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">2,975,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">6,459,091&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp; </font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT - REAL ESTATE</font></td>
    <td width="129" align="right"><font face="Times New Roman">4,675,000&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">(4,675,000)</font></td>
    <td width="122" align="right"><font face="Times New Roman">-&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp; </font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">PROPERTY, PLANT AND EQUIPMENT</font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right"><font face="Times New Roman">1,250,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">1,250,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp; </font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">INTANGIBLE AND OTHER ASSETS</font></td>
    <td width="129" align="right"><font face="Times New Roman">960,000&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">960,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">$ 5,694,091&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">$ 2,975,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">$ 8,669,091&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">=========&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">=========</font></td>
    <td width="122" align="right"><font face="Times New Roman">========&nbsp;</font></td>
  </tr>
  <tr>
    <td width="714" colspan="4"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; LIABILITIES AND STOCKHOLDERS' EQUITY</font></td>
  </tr>
  <tr>
    <td width="714" colspan="4"><font face="Times New Roman">&nbsp; </font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">CURRENT LIABILITIES:</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Accounts payable</font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; and accrued expenses</font></td>
    <td width="129" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp; 181,843&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp; 181,843&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Loan payable-affiliate</font></td>
    <td width="129" align="right"><font face="Times New Roman">26,332&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">26,332&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">-----------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">TOTAL CURRENT LIABILITIES
    </font>
    </td>
    <td width="129" align="right"><font face="Times New Roman">208,175&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">208,175&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">LOANS PAYABLE</font></td>
    <td width="129" align="right"><font face="Times New Roman">641,000&nbsp;</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">641,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font>
    </td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">STOCKHOLDERS' EQUITY:</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Common stock, $.00005 par</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; value, 200,000,000</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; shares authorized,</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; 15,871,792 issued and
    </font> </td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Outstanding and 23,242,300</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Issued for acquisition of</font></td>
    <td width="129">&nbsp;</td>
    <td width="103">&nbsp;</td>
    <td width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    Assets</font></td>
    <td width="129" align="right"><font face="Times New Roman">782&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">1,162&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">1,944&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Additional paid-in
    </font> </td>
    <td width="129" align="right">&nbsp;</td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; Capital&nbsp;
    </font>
    </td>
    <td width="129" align="right"><font face="Times New Roman">11,151,493&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">2,973,838&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">14,125,331&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
    Accumulated deficit </font>
    </td>
    <td width="129" align="right"><font face="Times New Roman">(6,307,359)</font></td>
    <td width="103" align="right">&nbsp;</td>
    <td width="122" align="right"><font face="Times New Roman">(6,307,359)</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="103" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360"><font face="Times New Roman">TOTAL STOCKHOLDERS' EQUITY</font></td>
    <td width="129" align="right"><font face="Times New Roman">4,844,916&nbsp;&nbsp;
    </font> </td>
    <td width="103" align="right"><font face="Times New Roman">2,975,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">7,819,916&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">---------------&nbsp;
    </font> </td>
    <td width="103" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">-------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="360">&nbsp;</td>
    <td width="129" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp; 5,694,091&nbsp;
    </font> </td>
    <td width="103" align="right"><font face="Times New Roman">$&nbsp; 2,975,000&nbsp;</font></td>
    <td width="122" align="right"><font face="Times New Roman">$ 8,669,091&nbsp;</font></td>
  </tr>
  <tr>
    <td valign="top" width="360">&nbsp;</td>
    <td align="right" valign="top" width="129"><font face="Times New Roman">&nbsp;==========&nbsp;&nbsp;
    </font> </td>
    <td align="right" valign="top" width="103"><font face="Times New Roman">=========&nbsp;</font></td>
    <td align="right" valign="top" width="122"><font face="Times New Roman">=========</font></td>
  </tr>
  <tr>
    <td valign="top" width="360">&nbsp;
    </td>
    <td align="right" valign="top" width="129">&nbsp;</td>
    <td align="right" valign="top" width="103">&nbsp;</td>
    <td align="right" valign="top" width="122">&nbsp;</td>
  </tr>
  <tr>
    <td width="714" colspan="4" align="center"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
See notes to proforma consolidated financial statements</font></td>
  </tr>
</table>

</div>

<p><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>















<p align="center"><font face="Times New Roman">6</font></p>















<hr color="#000080">

<p>&nbsp;</p>















<p align="center"><b><font face="Times New Roman">CROWN JEWEL RESOURCES CORP. AND SUBSIDIARIES</font></b></p>



<p align="center"><b><font face="Times New Roman">PROFORMA CONSOLIDATED STATEMENTS OF
OPERATIONS<br>
NINE MONTHS ENDED SEPTEMBER 30, 2002</font></b></p>



<p align="center"><b><font face="Times New Roman">(Unaudited)</font></b></p>



<p>&nbsp;</p>

<p>&nbsp;</p>



<p><font face="Times New Roman">Consolidated</font></p>

<p><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </p>

<div align="left">

<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="730">
  <tr>
    <td valign="bottom">&nbsp;</td>
    <td align="center" valign="bottom"><font face="Times New Roman">Crown Jewel Resources&nbsp; <br>
    Nine months <br>
    Ended September 30,2002 </font> </td>
    <td align="center" valign="bottom"><font face="Times New Roman">Effects of<br>
    transactions</font></td>
    <td align="center" valign="bottom"><font face="Times New Roman">Balances<br>
    October 10, 2002</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134">&nbsp;</td>
    <td width="120">&nbsp;</td>
    <td width="150">&nbsp;</td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134">&nbsp;</td>
    <td width="120">&nbsp;</td>
    <td width="150">&nbsp;</td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134">&nbsp;</td>
    <td width="120">&nbsp;</td>
    <td width="150">&nbsp;</td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134">&nbsp;</td>
    <td width="120">&nbsp;</td>
    <td width="150">&nbsp;</td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;
    </font> </td>
    <td width="120" align="right"><font face="Times New Roman">-----------</font></td>
    <td width="150" align="right"><font face="Times New Roman">&nbsp;--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">SALES </font>
    </td>
    <td width="134" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 8,270&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; 8,270&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">COST OF SALES</font></td>
    <td width="134" align="right"><font face="Times New Roman">7,040&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">7,040&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;
    </font> </td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">GROSS PROFIT</font></td>
    <td width="134" align="right"><font face="Times New Roman">1,230&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">1,230&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">COSTS AND EXPENSES:</font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Selling, general&nbsp;and
    administrative</font></td>
    <td width="134" align="right"><font face="Times New Roman">126,558&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">126,558&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Depreciation and&nbsp;amortization
    </font> </td>
    <td width="134" align="right"><font face="Times New Roman">200,000&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">200,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Non-cash compensation
    </font> </td>
    <td width="134" align="right"><font face="Times New Roman">286,000&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">286,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </font> </td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">612,558&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">&nbsp;612,558&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">&nbsp;---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">LOSS BEFORE OTHER </font> </td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">INCOME (EXPENSES)</font></td>
    <td width="134" align="right"><font face="Times New Roman">(611,328)</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">(611,328)</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;</font></td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">&nbsp;--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">OTHER INCOME (EXPENSES):</font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
    Interest expense</font></td>
    <td width="134" align="right"><font face="Times New Roman">&nbsp;(7,308)
    </font> </td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">(7,308)</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">----------------</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">OTHER INCOME (EXPENSES)</font></td>
    <td width="134" align="right"><font face="Times New Roman">(7,308)</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">(7,308)</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">LOSS BEFORE CUMULATIVE</font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;EFFECT OF ACCOUNTING CHANGE
    </font>
    </td>
    <td width="134" align="right"><font face="Times New Roman">(618,636)</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">(618,636)</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; Cumulative effect
    </font> </td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; of change in accounting</font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; principle</font></td>
    <td width="134" align="right"><font face="Times New Roman">300,000&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">300,000&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">---------------&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">--------------&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">NET LOSS</font></td>
    <td width="134" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (918,636)</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">$&nbsp;&nbsp; (918,636)</font></td>
  </tr>
  <tr>
    <td width="358">&nbsp;</td>
    <td width="134" align="right"><font face="Times New Roman">==========&nbsp;&nbsp;
    </font> </td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">=========&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">NET LOSS PER </font> </td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">SHARE - Basic and
diluted&nbsp;&nbsp;&nbsp; </font> </td>
    <td width="134" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;
    (0.06)</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (0.06)</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;</font></td>
    <td width="134" align="right"><font face="Times New Roman">========== </font> </td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">=========&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; WEIGHTED AVERAGE</font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARES OUTSTANDING&nbsp;&nbsp;
    </font>
    </td>
    <td width="134" align="right"><font face="Times New Roman">15,470,680&nbsp;</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">&nbsp;15,987,240&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp;</font></td>
    <td width="134" align="right"><font face="Times New Roman">&nbsp;==========</font></td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right"><font face="Times New Roman">&nbsp;=========&nbsp;</font></td>
  </tr>
  <tr>
    <td width="358"><font face="Times New Roman">&nbsp; </font></td>
    <td width="134" align="right">&nbsp;</td>
    <td width="120" align="right">&nbsp;</td>
    <td width="150" align="right">&nbsp;</td>
  </tr>
  <tr>
    <td width="762" colspan="4" align="center"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; See notes to proforma
consolidated financial statements&nbsp;&nbsp;&nbsp; </font> </td>
  </tr>
</table>

</div>

<p align="center"><font face="Times New Roman"><br clear=all>




7</font></p>

<hr color="#000080">




<p align=center><b><font face="Times New Roman">CROWN JEWEL RESOURCES CORP. AND SUBSIDIARIES<br>
&nbsp;UNAUDITED PROFORMA ADJUSTMENTS</font></b></p>

<p align=center>&nbsp;</p>

<p><font face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;GENERAL</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 8 and 10, 2002, the company
acquired certain assets as follows:</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 10, 2002, the Company entered into an &quot;Asset Contribution and
Exchange Agreement&quot; with Park
Vanguard, LLC, a Nevada limited liability
company (&quot;Park&quot;) whereby the Company exchanged its rights, title and interest in certain real
properties owned by the Company for Dino Babies art cells. The purchase and exchange transaction
is-considered to be a related party transaction and was recorded at the fair market: value of the
assets acquired and the historic costs of the assets exchanged by the Company
which was $4,675,000 as of
September 30, 2002.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 10, 2002<i>, </i>the Company
entered into an &quot;Asset Contribution Agreement&quot; with Dreamwind, LLC. (&quot;'Dreamwind&quot;) a Nevada limited liability company, whereby the Company
purchased certain assets owned
Dreamwind for 23,242,200 shares of the Company's common stock which had a fair
market: value of $2,975,000 ($0.128 per share). The assets, consisting of
certain art animation cells of the Dino babies cartoon series with a fair
market value of $3,725,000 and certain assets consisting of trademarks,
websites and computer equipment, which includes hardware and software acquired
by Dreamwind from Holiday Surf, Ltd. with a fair market value
of $1,250,000.</font></p>





<p align="justify"><font face="Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp; PRO FORMA ADJUSTMENTS</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The adjustments to the accompanying unaudited
consolidated balance sheet are described below:</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (A) Adjustment to reflect issuance
of approximately 23,242,200 shares of common stock to Dreamwind for the purchase of certain
tangible and. intangible assets.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (B) Adjustment to reflect the exchange
transaction of properties with
approximately same fair market
value.</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The adjustment to the accompanying unaudited consolidated statement of operation is described below:</font></p>



<p align="justify"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (C) Adjustment to record amortization of
intangible assets on a straight
line basis for nine months over a five year life.</font></p>







<p align=center>&nbsp;</p>







<p align=center>&nbsp;</p>







<p align=center><font face="Times New Roman">8</font></p>



<hr color="#000080">







<p align=center>&nbsp;</p>



<p align="center"><b><font face="Times New Roman">CROWN JEWEL RESOURCES CORP.
AND SUBSIDIARIES</font></b></p>



<p>&nbsp;</p><p align="center"><b><font face="Times New Roman">SIGNATURES</font></b></p>
    <p align="justify"><font face="Times New Roman">Pursuant&nbsp; to the&nbsp; requirements&nbsp; of the&nbsp; Securities&nbsp; Exchange&nbsp; Act of&nbsp; 1934,&nbsp; the registrant&nbsp; has duly&nbsp; caused&nbsp; this&nbsp; report&nbsp; to be&nbsp; signed&nbsp; on its&nbsp; behalf by the undersigned hereunto duly authorized on the 24th day of February, 2003.</font></p>
    <p>&nbsp;</p><p><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
    <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="762">
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">CROWN JEWEL RESOURCES CORP.</font></td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407">&nbsp;</td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">&nbsp;&nbsp; By /s/ Lucien Vergier</font></td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">&nbsp;&nbsp; -----------------------</font></td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lucien Vergier,</font></td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Executive</font></td>
      </tr>
      <tr>
        <td width="355">&nbsp;</td>
        <td width="407"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Officer</font></td>
      </tr>
</table>
<p><font face="Times New Roman"><br
clear=all>
</font>
</p>
    <p>&nbsp;</p>
    <p align="center"><font face="Times New Roman">9</font></p>
    <hr color="#000080">



  </body>

</html>
[{"type": "8-K", "sequence": "1", "filename": "crown8k1.htm", "secsgml_size_bytes": 57542}]
{"company-data": {"conformed-name": "CROWN JEWEL RESOURCES CORP", "cik": "0000354195", "assigned-sic": "1381", "irs-number": "133007167", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-10893", "film-number": "03585032"}, "business-address": {"street1": "FELDMAN SHERB", "street2": "805 THIRD AVE, 21ST FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10022", "phone": "2015933100"}, "mail-address": {"street1": "FELDMAN RADIN & CO", "street2": "805 THIRD AVE, 21ST FLOOR", "city": "ENGLEWOOD CLIFFS", "state": "NJ", "zip": "07632"}, "former-company": {"former-conformed-name": "ABF ENERGY CORP", "date-changed": "19920703"}}
Prepared by E-services, LLC - www.edgar2.net for Crown Jewel Resources
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): October 10, 2002
CROWN JEWEL RESOURCES CORP.
(Exact Name of Registrant as Specified in Charter)
Delaware
0-10893
13-3007167
(State or Other Jurisdiction
of Incorporation)
(Commission
File Number)
(IRS
      Employer
Identification No.)
Lucien Lennuyeux-Vergier
Seven Penn Plaza, Suite 1110, New York, NY    10001
(Address of Principal Executive Offices)    (Zip Code)
Registrant's telephone number, including area code (212) 329-3106
-------------------
Item 1.     Changes in Control of Registrant
On October 10, 2002, the Registrant agreed to issue 23,242,200 to Dreamwind LLC, a Nevada limited liability company which will own 34,042,200 shares of the common stock of the Registrant, after such issuance, since Dreamwind has also acquired control of 10,800,000 shares owned by Park Vanguard LLC.  Dreamwind is 50% owned by Labyrinth LLC, a Nevada limited liability company, controlled by LD Trust, a Delaware trust, 45% by Theomar Associates Ltd., a British corporation, and 5% by Holiday Surf Ltd., a British corporation. Dreamwind LLC is managed by Lucien Lennuyeux-Vergier, the new Chief Executive Officer of the Registrant.  Mr. Vergier is also a shareholder of Theomar Associates Ltd.
Item 2.     Acquisition or Disposition of Assets
On October 8, 2002, the Registrant exchanged 23,242,200 shares of its common stock for 1) $1,725,000 of animation cels of the Dino Babies cartoon series, and 2) computer hardware, software and rights to certain trademarks and websites of Holiday Surf Ltd. valued at $1,250,000. Both were acquired from Dreamwind LLC.
In a related transaction, Park Vanguard LLC, the former controlling shareholder of the Registrant, purchased the Gateway real estate property from the Registrant in exchange for $4,675,000 of animation cels of the Dino Babies cartoon series.
The  purpose of the  issuance to Dreamwind was to supplement the businesses of the Registrant into the development and marketing of travel and leisure services, and the sale and marketing of animation cels and related products.
The acquired Dino Babies animation cels comprise 336 boxes of material stored at Pacific Title Archives at 900 Grand Avenue, Glendale, CA 91201, which includes 412,608 cels, 9,072 background sheets, 2,903 hand painted pan backgrounds and 551,712 drawings.
The Holiday Surf acquisition provides hardware and software which allows the partner Travel Agents which will contract with the Holiday Surf network to create within their agencies specialized spaces where their clients will be able to surf at high speeds via computers to plan their future holiday destinations or business travel.
Management
The Executive Officers and Directors of the Registrant are as set forth below.
Name
(Age)
Position(s)
Lucien L. Vergier
(56)
Chief Executive Officer, Director
Carmine Trinchetta
(52)
Chairman of the Board of Directors
Mark A. Palazzo
(42)
President, Secretary, Director
Walter Greenfield
(72)
Director
Etienne Vergier
(53)
Director
William Stewart
(55)
Director
Eric Vo Van
(39)
Director
2
Lucien L. Vergier became the Chief Executive Officer and a Director in August, 2002. Mr. Vergier spent most of his professional life in the shipping industry, initially As a charterer and thereafter as a ship owner.  From 1987 to 1989 Mr. Vergier presided over the orderly liquidation of his group's maritime interests. From 1990 to the present Mr. Vergier has been an investor and merchant banker.
Carmine Trinchetta, became Chairman of the Board of Directors in November 2001. He is Managing Director of Eurogioie Srl, an Italian based wholesaler and retailer of gold jewelry products and Managing Director of Aereoporti di Fiuggi Srl, a real estate construction and management concern. Mr. Trinchetta is also President of AF Forum - Associazione per l'Alta Formazione Professionale, a not for profit Italian organization specialized in research, development and
training projects aimed at managers and public officials in Italy and in other countries in Europe and elsewhere and Managing Director of Logosconsulting Srl, a consultant in public relations, editorial projects (magazines and other publications) in Italy and in Belgium, international marketing campaigns, international joint ventures, international financial advisors. Mr. Trinchetta is a graduate of Queens College of the City University of New York, majoring in Romance Languages.
Marc A. Palazzo,  President, Secretary and Director,  has been an attorney and an  investment  banker  specializing  in corporate  finance,  operational  and  financial   restructuring   and   acquisitions  and  leveraged transactions for the past 16 years.  Mr. Palazzo is currently  President of Park Vanguard LLC, the majority shareholder of the Company. Mr. Palazzo was the Chief Financial  Officer for AFI,  LLC, an  owner/manager  of 33  properties  for site development  and  commercial  product  sales during the 1996 Summer  Olympics in Atlanta,  Georgia.  He also was Director of  Acquisitions  for the  Consolidated Technology  Group Ltd.,  a publicly  traded  holding  company.  Previously,  Mr. Palazzo was Vice  President of Sakura Bank  (formerly  Mitsui  Taiyo Kobe).  Mr. Palazzo  practiced  corporate and securities law with Certilman Haft LeBow Balin Buckley & Kremer in New York,  New York.  Mr.  Palazzo has a Masters in Business Administration  - Finance (with honors) from the University of Chicago,  a Juris Doctor  from the  Temple  University  School  of Law and a  Bachelors  Degree in Business Administration from the University of Akron.
Walter Greenfield, Director, of the Company. Mr. Greenfield has spent his entire career as an  inventor,  a  developer  of medical  diagnostic  systems and as an entrepreneur.  Mr.  Greenfield  currently  is a  Director  of  Diopsys,  Inc.  a developer of optical  testing  equipment.  From 1994 to 1999, he was Founder and Director of  DiaSystems  Corp.  (NASDAQ:DIYS),  a  manufacturer  of  microscopic instruments.  From 1987 to 1994,  Mr.  Greenfield  was Founder  and  Director of Scientific Instruments, Inc., which went public in 1989 and from 1983 to 1987 he Founded and was a Director of Wright Laboratories, a manufacturer of diagnostic instruments  which  went  public in 1984 and was sold in 1987.  Previously,  Mr. Greenfield was product development manager of Medical  Laboratories  Automation, Inc.,  and  Carter  Wallace,  Inc.  and began his  career as a chemist  with USV Pharmaceutical  Corp.,  which  was  eventually  acquired  by  Revlon,  Inc.  Mr. Greenfield has authored  several patents,  scientific  papers and has edited two medical books.  Mr.  Greenfield  attended New York  University  where he studied biochemistry.
3
Etienne L. Vergier has been a director since August, 2002. Mr. Vergier is the brother of Lucien L. Vergier, Chief Executive Officer of the company.  Mr. Vergier graduated in 1969 from the Centre d'Etudes et de Promotion de Tourisme, a French travel industry oriented school. He was employed from that time to the present with various companies in the travel industry. From 1992 to 1995 he was general manger of Transfer Voyage S.A.. From 1995 to 1997 he was general manager of Tour System, S.A. and from 1997 to 2000, he was general manager of Travel On-Line, S.A. which merged to form Holiday Surf Ltd. From 1998 to 2000 he was general manager of Nuggets Travel and from 2000 to the present he has been the general manager of Holiday Surf Ltd., Maroc Ltd., Tourism & Loisirs Engineering and Cruise Office, related companies that are involved in various aspects of the travel and leisure industry.
William Stewart has been a director since August, 2002.  He graduated from Brown University, Providence, Rhode Island, in 1969 with Sc.B and A.B. degrees in electrical engineering and was commissioned in the United States Navy where he spent four years. Subsequently he served in the Naval Reserves attaining the rank of Lieutenant Commander.  Since 1983 he has been President of Stewart Alexander & Co., Inc., a company which he co-founded and which functions as a shipbroker can chartering agent having become the largest independent dry cargo ship brokerage company in New York City.
Mr. Eric Vo Van has been a
director of the Company since November, 2002. 
Previously, he consulted for Holiday Surf since early in 2002.  He has been an International Consultant for
the past ten years specializing in business management, advertising and public
relations and Lobbying. He was instrumental in the formation of TV stations on
behalf of the Guadeloupe general counsel in 95-97. Mr. Vo Van was also a
private consultant for President Omar Bongo of Gabon
regarding the Republic of Gabon's relation with International Media from 94 to
present, and was chief correspondant for BOP TV & M-Net International
[Private South African TV] for Central Africa, Agent for CNN International for
Gabon and correspondant of TV5 and the BBC International in Gabon and
Equatorial Guinea 94-97. Mr. Vo Van was also director of programming for TV4 Gabon 1991-1993  and responsible for special operations of
TV5 in Nantes, France in 1990. In 1987, he received the diploma of scientific
education at the University of Paris 13-iris. 
The degree is the equivalent of a Ph.D. in strategic studies. His thesis
was on the Political Influence of Multinational Corporations on French policy
in Africa.
Exhibit
Number         Exhibit Title|
------             -------------
10.1              Asset Contribution Agreement  dated  October 8, 2002 by and between Dreamwind LLC and the Registrant
4
UNAUDITED PRO FORMA COMBINED FINANCIAL
STATEMENTS
The following Unaudited Pro Forma financial statements of  Crown
Jewel Resources Corp. ("Crown"} gives effect to: (1) the purchase of certain tangible property related to Dino Babies art cells from Park. Vanguard,
LLC in exchange for certain real estate assets, (2} the purchase of certain
animation cells of the Dino Babies cartoon series with a fair value of
$1,725,000 from the Dreamwind,
LLC, and (3) the purchase of computer
hardware and software and rights to certain
trademarks and websites of
Holiday Surf. Ltd. acquired by Dreamwind,
LLC, valued at: $1,250.000. The purchase from Dreamwind was in exchange for 23,242,200 shares of the Company's common stock. These purchases
(the "Transaction") occurred
on October 8, 2002, and October
10, 2002.
This pro forma statement is presented for illustrative purposes only. The pro forma adjustments are based upon
available information and assumptions that management believes are reasonable.
The Unaudited Pro Forma Balance Sheet
does not purport to represent
what the result's of operations or financial position of Crown would actually
have been if the Transaction had
in fact occurred on January 1, 2002, nor do they purport to project the results
of operations or financial
position of Crown for any future period or as ofany date, respectively.
The consolidated financial statements of Crown for the months ended September
30,2002, are derived from unaudited consolidated financial statements included in Form 10-QSB as filed by
Crown with the Securities and Exchange Commission.
The financial information included herein should be read a1ong with Crown's historical consolidated financial
statements and accompanying notes
in prior Securities and Exchange
Commission filings.
5
PROFORMA
CONSOLIDATED BALANCE SHEET
OCTOBER
10, 2002
(Unaudited)
Crown Jewel
Resources
Effects of
transactions
Consolidated
Balances
October 10, 2002
--------------
------------
-------------
ASSETS
CURRENT ASSETS:
Cash
$             73
$             73
Accounts receivable
40
40
Inventory
$ 1,725,000
4,675,000
6,400,000
Loans
    receivable
57,707
57,707
Prepaid expenses and other
1,271
1,271
-------------
-------------
------------
TOTAL CURRENT ASSETS
59,091
2,975,000
6,459,091
INVESTMENT - REAL ESTATE
4,675,000
(4,675,000)
-
PROPERTY, PLANT AND EQUIPMENT
1,250,000
1,250,000
INTANGIBLE AND OTHER ASSETS
960,000
960,000
-------------
-------------
------------
$ 5,694,091
$ 2,975,000
$ 8,669,091
=========
=========
========
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Accounts payable
and accrued expenses
$    181,843
$    181,843
Loan payable-affiliate
26,332
26,332
-------------
-----------
TOTAL CURRENT LIABILITIES
208,175
208,175
LOANS PAYABLE
641,000
641,000
STOCKHOLDERS' EQUITY:
Common stock, $.00005 par
value, 200,000,000
shares authorized,
15,871,792 issued and
Outstanding and 23,242,300
Issued for acquisition of
Assets
782
1,162
1,944
Additional paid-in
Capital
11,151,493
2,973,838
14,125,331
Accumulated deficit
(6,307,359)
(6,307,359)
---------------
--------------
-------------
TOTAL STOCKHOLDERS' EQUITY
4,844,916
2,975,000
7,819,916
---------------
--------------
-------------
$     5,694,091
$  2,975,000
$ 8,669,091
==========
=========
=========
See notes to proforma consolidated financial statements
6
CROWN JEWEL RESOURCES CORP. AND SUBSIDIARIES
PROFORMA CONSOLIDATED STATEMENTS OF
OPERATIONS
NINE MONTHS ENDED SEPTEMBER 30, 2002
(Unaudited)
Consolidated
Crown Jewel Resources
Nine months
Ended September 30,2002
Effects of
transactions
Balances
October 10, 2002
---------------
-----------
--------------
SALES
$           8,270
$         8,270
COST OF SALES
7,040
7,040
---------------
--------------
GROSS PROFIT
1,230
1,230
---------------
--------------
COSTS AND EXPENSES:
Selling, general and
    administrative
126,558
126,558
Depreciation and amortization
200,000
200,000
Non-cash compensation
286,000
286,000
---------------
--------------
612,558
612,558
---------------
--------------
LOSS BEFORE OTHER
INCOME (EXPENSES)
(611,328)
(611,328)
---------------
--------------
OTHER INCOME (EXPENSES):
Interest expense
(7,308)
(7,308)
----------------
--------------
OTHER INCOME (EXPENSES)
(7,308)
(7,308)
---------------
--------------
LOSS BEFORE CUMULATIVE
EFFECT OF ACCOUNTING CHANGE
(618,636)
(618,636)
Cumulative effect
of change in accounting
principle
300,000
300,000
---------------
--------------
NET LOSS
$      (918,636)
$   (918,636)
==========
=========
NET LOSS PER
SHARE - Basic and
diluted
$           
    (0.06)
$         (0.06)
==========
=========
WEIGHTED AVERAGE
SHARES OUTSTANDING
15,470,680
15,987,240
==========
=========
See notes to proforma
consolidated financial statements
7
CROWN JEWEL RESOURCES CORP. AND SUBSIDIARIES
UNAUDITED PROFORMA ADJUSTMENTS
(1)     GENERAL
On October 8 and 10, 2002, the company
acquired certain assets as follows:
On October 10, 2002, the Company entered into an "Asset Contribution and
Exchange Agreement" with Park
Vanguard, LLC, a Nevada limited liability
company ("Park") whereby the Company exchanged its rights, title and interest in certain real
properties owned by the Company for Dino Babies art cells. The purchase and exchange transaction
is-considered to be a related party transaction and was recorded at the fair market: value of the
assets acquired and the historic costs of the assets exchanged by the Company
which was $4,675,000 as of
September 30, 2002.
On October 10, 2002
,
the Company
entered into an "Asset Contribution Agreement" with Dreamwind, LLC. ("'Dreamwind") a Nevada limited liability company, whereby the Company
purchased certain assets owned
Dreamwind for 23,242,200 shares of the Company's common stock which had a fair
market: value of $2,975,000 ($0.128 per share). The assets, consisting of
certain art animation cells of the Dino babies cartoon series with a fair
market value of $3,725,000 and certain assets consisting of trademarks,
websites and computer equipment, which includes hardware and software acquired
by Dreamwind from Holiday Surf, Ltd. with a fair market value
of $1,250,000.
(2)     PRO FORMA ADJUSTMENTS
The adjustments to the accompanying unaudited
consolidated balance sheet are described below:
(A) Adjustment to reflect issuance
of approximately 23,242,200 shares of common stock to Dreamwind for the purchase of certain
tangible and. intangible assets.
(B) Adjustment to reflect the exchange
transaction of properties with
approximately same fair market
value.
The adjustment to the accompanying unaudited consolidated statement of operation is described below:
(C) Adjustment to record amortization of
intangible assets on a straight
line basis for nine months over a five year life.
8
CROWN JEWEL RESOURCES CORP.
AND SUBSIDIARIES
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 on the 24th day of February, 2003.
CROWN JEWEL RESOURCES CORP.
By /s/ Lucien Vergier
-----------------------
Lucien Vergier,
Chief Executive
Officer
9