UNITED STATES
               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 (Date of earliest event reported) March 8, 2001

                 Joshua Tree Construction, Inc.
       (Exact name of Registrant as specified in charter)

       Nevada              2342-102          88-0432004
   (State or other     (Commission File   (I.R.S. Employer
   jurisdiction of         Number)        Identification)
   incorporation)

7564 Ortega Spring Avenue, Las Vegas, Nevada    89128
(Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code: 702.242.1254


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The  registrant  has  engaged Leland  L.  Williams,  CPA  as  its
principal  accountant to replace its former principal  accountant
G. Brad Beckstead, CPA, who submitted his resignation on March 8,
2001.  There were no disagreements with the former accountant  on
any  matter  of  accounting principles  or  practices,  financial
statement  disclosure,  or  auditing scope  or  procedure,  which
disagreements, if not resolved to the satisfaction of the  former
accountant,  would  have  caused him to  make  reference  to  the
subject  matter  of  the  disagreements in  connection  with  his
report.  The registrant has not consulted G. Brad Beckstead, CPA,
regarding  any matter requiring disclosure under Regulation  S-K,
Item  304(a)(2).   A copy of the resignation letter  is  attached
hereto as Exhibit 16.

SIGNATURES

Pursuant  to the requirements of the Securities and Exchange  Act
of  1934, the registrant has duly caused this Report to be signed
on its behalf by the undersigned hereunto duly authorized.

     Date:     March 12, 2001

     Joshua Tree Construction, Inc.

     By: /s/David Rooker, President and CEO
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{"company-data": {"conformed-name": "JOSHUA TREE CONSTRUCTION INC", "cik": "0001130481", "assigned-sic": "8741", "irs-number": "880432004", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32275", "film-number": "1568349"}, "business-address": {"street1": "7564 ORTEGA SPRING AVENUE", "city": "LAS VEGAS", "state": "NV", "zip": "89128", "phone": "7022425853"}, "mail-address": {"street1": "7564 ORTEGA SPRING AVENUE", "city": "LAS VEGAS", "state": "NV", "zip": "89128"}}
UNITED STATES
               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 (Date of earliest event reported) March 8, 2001

                 Joshua Tree Construction, Inc.
       (Exact name of Registrant as specified in charter)

       Nevada              2342-102          88-0432004
   (State or other     (Commission File   (I.R.S. Employer
   jurisdiction of         Number)        Identification)
   incorporation)

7564 Ortega Spring Avenue, Las Vegas, Nevada    89128
(Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code: 702.242.1254

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The  registrant  has  engaged Leland  L.  Williams,  CPA  as  its
principal  accountant to replace its former principal  accountant
G. Brad Beckstead, CPA, who submitted his resignation on March 8,
2001.  There were no disagreements with the former accountant  on
any  matter  of  accounting principles  or  practices,  financial
statement  disclosure,  or  auditing scope  or  procedure,  which
disagreements, if not resolved to the satisfaction of the  former
accountant,  would  have  caused him to  make  reference  to  the
subject  matter  of  the  disagreements in  connection  with  his
report.  The registrant has not consulted G. Brad Beckstead, CPA,
regarding  any matter requiring disclosure under Regulation  S-K,
Item  304(a)(2).   A copy of the resignation letter  is  attached
hereto as Exhibit 16.

SIGNATURES

Pursuant  to the requirements of the Securities and Exchange  Act
of  1934, the registrant has duly caused this Report to be signed
on its behalf by the undersigned hereunto duly authorized.

     Date:     March 12, 2001

     Joshua Tree Construction, Inc.

     By: /s/David Rooker, President and CEO