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

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


                         DATE OF REPORT: MARCH 23, 2004



                                  FINDWHAT.COM
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)




    NEVADA                         0-27331                    88-0348835
(STATE OR OTHER             (COMMISSION FILE NO.)           (IRS EMPLOYER
JURISDICTION OF                                          IDENTIFICATION NUMBER)
INCORPORATION OR
ORGANIZATION)



                        5220 Summerlin Commons Boulevard
                            Fort Myers, Florida 33907
                                 (239) 561-7229
               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER
                       INCLUDING AREA CODE OF REGISTRANT'S
                          PRINCIPAL EXECUTIVE OFFICES)




                                 Not Applicable
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)


<PAGE>

ITEM 5.  OTHER EVENTS.

         On March 23, 2004, FindWhat.com, a Nevada corporation (the "Company"),
issued a press release announcing it had completed its acquisition of Comet
Systems, Inc. A copy of the press release is attached hereto as Exhibit 99.1 and
is incorporated herein by reference.

ITEM 7.   EXHIBITS.

         (C)      EXHIBITS.

             Exhibit No.                    Description

                99.1         Press Release, dated March 23, 2004, entitled
                             "FindWhat.com Completes Comet Systems Acquisition."







                                   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.


                                                     FINDWHAT.COM


Date:  March 23, 2004                                By:   /s/ Phillip R. Thune
                                                        ------------------------
                                                     Chief Operating Officer and
                                                     Chief Financial Officer




                                       2
<PAGE>



             Exhibit No.                    Description

                99.1         Press Release, dated March 23, 2004, entitled
                             "FindWhat.com Completes Comet Systems Acquisition."
[{"type": "8-K", "sequence": "1", "filename": "form8k.txt", "description": "8-K", "secsgml_size_bytes": 2800}]
{"company-data": {"conformed-name": "FINDWHAT COM INC", "cik": "0001094808", "assigned-sic": "7389", "irs-number": "880348835", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30428", "film-number": "04685647"}, "business-address": {"street1": "5220 SUMMERLIN COMMONS BLVD", "street2": "N/A", "city": "FORT MYERS", "state": "FL", "zip": "33907", "phone": "(239) 561-7229"}, "mail-address": {"street1": "5220 SUMMERLIN COMMONS BLVD", "street2": "N/A", "city": "FORT MYERS", "state": "FL", "zip": "33907"}}
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

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

                         DATE OF REPORT: MARCH 23, 2004

                                  FINDWHAT.COM
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

    NEVADA                         0-27331                    88-0348835
(STATE OR OTHER             (COMMISSION FILE NO.)           (IRS EMPLOYER
JURISDICTION OF                                          IDENTIFICATION NUMBER)
INCORPORATION OR
ORGANIZATION)

                        5220 Summerlin Commons Boulevard
                            Fort Myers, Florida 33907
                                 (239) 561-7229
               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER
                       INCLUDING AREA CODE OF REGISTRANT'S
                          PRINCIPAL EXECUTIVE OFFICES)

                                 Not Applicable
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
ITEM 5.  OTHER EVENTS.

         On March 23, 2004, FindWhat.com, a Nevada corporation (the "Company"),
issued a press release announcing it had completed its acquisition of Comet
Systems, Inc. A copy of the press release is attached hereto as Exhibit 99.1 and
is incorporated herein by reference.

ITEM 7.   EXHIBITS.

         (C)      EXHIBITS.

             Exhibit No.                    Description

                99.1         Press Release, dated March 23, 2004, entitled
                             "FindWhat.com Completes Comet Systems Acquisition."

                                   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.

                                                     FINDWHAT.COM

Date:  March 23, 2004                                By:   /s/ Phillip R. Thune
                                                        ------------------------
                                                     Chief Operating Officer and
                                                     Chief Financial Officer

                                       2
Exhibit No.                    Description

                99.1         Press Release, dated March 23, 2004, entitled
                             "FindWhat.com Completes Comet Systems Acquisition."