CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                             SECURITIES ACT OF 1934


         Date of Report
(Date of Earliest Events Reported):               Commission File Number:
         January 23, 2001                                     000-28169


                                    FORM 8-K

                  Electrical Generation Technology Corporation
             ------------------------------------------------------
             (exact name of registrant as specified in its charter)

                   Utah                                  75-2184926
         ------------------------                      ---------------
         (State of Incorporation)                        (IRS ID No.)


    24165 IH 10 West, Suite 217125, San Antonio, Tex              78257
    ---------------------------------------------------         ----------
         (Address of principal executive offices)               (Zip code)

        Registrant's telephone number, including area code: 210-697-8550


Item 4.  Change in Registrant's Certifying Accountant.

Charles E. Smith, Certified Public Accountant, of Dallas, Texas audited the
Registrant's financial statements at and for the year ended December 31, 1999.
The Registrant has not engaged Charles E. Smith to audit the Registrant's
financial statements at and for the year ended December 31, 2000. The
auditor-client relationship has ceased.

During the Registrant's relationship with Charles E. Smith, there were no
disagreements between the Registrant and Charles E. Smith on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure. In addition, there were no disagreements between the
Registrant and Charles E. Smith on any matter of accounting principles or
practices, financial statement disclosure or auditing scope and procedures for
the December 31, 1999 financial statements.

The Registrant has engaged J.S. Osborn, P.C., Certified Public Accountants of
Dallas, Texas, to audit its financial statements at and for the year ended
December 31, 2000. Neither the Registrant nor anyone on its behalf at any time
has consulted the newly engaged accountant regarding: (i) the application of
accounting principles to a specified transaction, either completed or proposed;
or (ii) the type of audit opinion that might be rendered on the Registrant's
financial statements; or (iii) any matter that was either the subject of a
disagreement (there being none) or a reportable event (there being none).



<PAGE>


The Registrant has provided Charles E. Smith with a copy of this Report on Form
8-K simultaneously with the filing hereof with the Commission, accompanied by a
request that Charles E. Smith furnish the Registrant with a letter addressed to
the Commission stating whether it agrees with the foregoing statements made by
the Registrant. Charles E. Smith's letter is filed as an exhibit to this 8K.

Item 7. Financial Statements and Exhibits.

(1)      not applicable

(2)      not applicable

(3)      Exhibits:

16.      Letter of Charles E. Smith


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.




                                    ELECTRICAL GENERATION TECHNOLOGY CORPORATION
                                    ------------------------------------------
(Registrant)


                                    By: /s/ Gary Cain
                                       -------------------------
                                            Gary Cain, President

DATE:   July, 26, 2001
            San Antonio, Texas


<PAGE>








                                Charles E. Smith

                           Certified Public Accountant
                                 709-B West Rusk
                                    Suite 580
                              Rockwall, Texas 75087

                            TELEPHONE (214) 212-2307






Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Gentlemen:

I have read and agree with the comments in Item 4 of the Form 8-K filed on July
26, 2001, of which this letter is a part.


                                       /s/  Charles E. Smith, CPA
                                       --------------------------
                                       By:  Charles E. Smith


Rockwall, Texas
July 26, 2001
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CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                             SECURITIES ACT OF 1934

         Date of Report
(Date of Earliest Events Reported):               Commission File Number:
         January 23, 2001                                     000-28169

                                    FORM 8-K

                  Electrical Generation Technology Corporation
             ------------------------------------------------------
             (exact name of registrant as specified in its charter)

                   Utah                                  75-2184926
         ------------------------                      ---------------
         (State of Incorporation)                        (IRS ID No.)

    24165 IH 10 West, Suite 217125, San Antonio, Tex              78257
    ---------------------------------------------------         ----------
         (Address of principal executive offices)               (Zip code)

        Registrant's telephone number, including area code: 210-697-8550

Item 4.  Change in Registrant's Certifying Accountant.

Charles E. Smith, Certified Public Accountant, of Dallas, Texas audited the
Registrant's financial statements at and for the year ended December 31, 1999.
The Registrant has not engaged Charles E. Smith to audit the Registrant's
financial statements at and for the year ended December 31, 2000. The
auditor-client relationship has ceased.

During the Registrant's relationship with Charles E. Smith, there were no
disagreements between the Registrant and Charles E. Smith on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure. In addition, there were no disagreements between the
Registrant and Charles E. Smith on any matter of accounting principles or
practices, financial statement disclosure or auditing scope and procedures for
the December 31, 1999 financial statements.

The Registrant has engaged J.S. Osborn, P.C., Certified Public Accountants of
Dallas, Texas, to audit its financial statements at and for the year ended
December 31, 2000. Neither the Registrant nor anyone on its behalf at any time
has consulted the newly engaged accountant regarding: (i) the application of
accounting principles to a specified transaction, either completed or proposed;
or (ii) the type of audit opinion that might be rendered on the Registrant's
financial statements; or (iii) any matter that was either the subject of a
disagreement (there being none) or a reportable event (there being none).
The Registrant has provided Charles E. Smith with a copy of this Report on Form
8-K simultaneously with the filing hereof with the Commission, accompanied by a
request that Charles E. Smith furnish the Registrant with a letter addressed to
the Commission stating whether it agrees with the foregoing statements made by
the Registrant. Charles E. Smith's letter is filed as an exhibit to this 8K.

Item 7. Financial Statements and Exhibits.

(1)      not applicable

(2)      not applicable

(3)      Exhibits:

16.      Letter of Charles E. Smith

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.

                                    ELECTRICAL GENERATION TECHNOLOGY CORPORATION
                                    ------------------------------------------
(Registrant)

                                    By: /s/ Gary Cain
                                       -------------------------
                                            Gary Cain, President

DATE:   July, 26, 2001
            San Antonio, Texas
Charles E. Smith

                           Certified Public Accountant
                                 709-B West Rusk
                                    Suite 580
                              Rockwall, Texas 75087

                            TELEPHONE (214) 212-2307

Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

I have read and agree with the comments in Item 4 of the Form 8-K filed on July
26, 2001, of which this letter is a part.

                                       /s/  Charles E. Smith, CPA
                                       --------------------------
                                       By:  Charles E. Smith

Rockwall, Texas
July 26, 2001