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

                            March 27, 2006
               Date of report (Date of earliest event reported)

                              ENUCLEUS, INC.
         ------------------------------------------------------------
            (Exact Name of Registrant as Specified in its Charter)

                          0-14039        11-2714721
                    --------------      ----------------
          (Commission File Number)   (I.R.S. Employer Identification
                                                       No.)

                              4000 Main Street
                            Bay Harbor, MI 49770
                          ------------------------
                   (Address of Principal Executive Offices)


                                231/439-2708
                            ----------------------

<PAGE>

ITEM 4.01  Change in Registrant's certifying accountant

      Effective March 23, 2006 the Company's Board of Directors recommended the
Company's dismissal of Danziger & Hochman Chartered Accountants ("Danziger"),
which audited the Company's financial statements for the fiscal years ended
December 31, 2004 and December 31, 2005. The reports of Danziger did not contain
an adverse opinion, or disclaimer of opinion but were qualified as to going
concern limitations (see "Report of Independent Public Accountants," as attached
to the 10K filings for the respective years.) Danziger is a Canadian public
accounting firm that is registered with the PCAOB. Pursuant to the Security and
Exchange Commission's objection to Danziger's status as a Canadian business,
eNucleus, Inc.'s Board of Directors dismissed Danziger. During the Company's two
most recent fiscal years and subsequent interim periods there were no
disagreements with Danziger 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 Danziger, would have
caused Danziger to make reference to the subject matter of the disagreements in
their report on the financial statements for such years.

      The Company has provided Danziger with a copy of the above disclosures in
response to Item 304(a) of Regulation S-B in conjunction with the filing of this
Form 8-K. The Company requested that Danziger deliver to the Company a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the Company in response to Item 304(a) of Regulation
S-B, and if not, stating the respects in which it does not agree.

      As result of the dismissal of Danziger, the Company engaged the services
of Miller, Ellin & Company L.L.P. ("Miller") to act as the Company's independent
auditors on March 23, 2006.

      The Company has not used the services of the new auditors prior to their
appointment. The Company has not consulted with Miller regarding either the
application of accounting principles to a specific transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the
Company's financial statements, or any matter that was subject of a
disagreement, within the meaning of Item 304 (a)(1)(iv) of Regulation S-K or a
reportable event, as described in Item 304(a)(1)(v) of Regulation S-K. Bernstein
is a member in good standing of the Public Company Accounting Oversight Board
("PCAOB").

      Danziger's letter is filed herewith as Exhibit 1.

<PAGE>

SIGNATURES

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

 Date: March 27, 2006
                                      eNucleus, Inc.

                                     By: /S/ Randy Edgerton
                                      ------------------------------------------
                                          Randy Edgerton
                                          President and Chief Executive Officer
{"company-data": {"conformed-name": "ENUCLEUS INC", "cik": "0000761034", "assigned-sic": "7377", "irs-number": "112714721", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-14039", "film-number": "06711987"}, "business-address": {"street1": "15545 S. 71ST COURT", "street2": "N/A", "city": "ORLAND PARK", "state": "IL", "zip": "60462", "phone": "708-444-7300"}, "mail-address": {"street1": "15545 S. 71ST COURT", "street2": "N/A", "city": "ORLAND PARK", "state": "IL", "zip": "60462"}, "former-company": [{"former-conformed-name": "NUCLEUS INC", "date-changed": "19990129"}, {"former-conformed-name": "AMERICAN GENERAL VENTURES INC", "date-changed": "19920703"}, {"former-conformed-name": "APPLIED GENETIC VENTURES INC", "date-changed": "19920604"}]}
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

                            March 27, 2006
               Date of report (Date of earliest event reported)

                              ENUCLEUS, INC.
         ------------------------------------------------------------
            (Exact Name of Registrant as Specified in its Charter)

                          0-14039        11-2714721
                    --------------      ----------------
          (Commission File Number)   (I.R.S. Employer Identification
                                                       No.)

                              4000 Main Street
                            Bay Harbor, MI 49770
                          ------------------------
                   (Address of Principal Executive Offices)

                                231/439-2708
                            ----------------------
ITEM 4.01  Change in Registrant's certifying accountant

      Effective March 23, 2006 the Company's Board of Directors recommended the
Company's dismissal of Danziger & Hochman Chartered Accountants ("Danziger"),
which audited the Company's financial statements for the fiscal years ended
December 31, 2004 and December 31, 2005. The reports of Danziger did not contain
an adverse opinion, or disclaimer of opinion but were qualified as to going
concern limitations (see "Report of Independent Public Accountants," as attached
to the 10K filings for the respective years.) Danziger is a Canadian public
accounting firm that is registered with the PCAOB. Pursuant to the Security and
Exchange Commission's objection to Danziger's status as a Canadian business,
eNucleus, Inc.'s Board of Directors dismissed Danziger. During the Company's two
most recent fiscal years and subsequent interim periods there were no
disagreements with Danziger 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 Danziger, would have
caused Danziger to make reference to the subject matter of the disagreements in
their report on the financial statements for such years.

      The Company has provided Danziger with a copy of the above disclosures in
response to Item 304(a) of Regulation S-B in conjunction with the filing of this
Form 8-K. The Company requested that Danziger deliver to the Company a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the Company in response to Item 304(a) of Regulation
S-B, and if not, stating the respects in which it does not agree.

      As result of the dismissal of Danziger, the Company engaged the services
of Miller, Ellin & Company L.L.P. ("Miller") to act as the Company's independent
auditors on March 23, 2006.

      The Company has not used the services of the new auditors prior to their
appointment. The Company has not consulted with Miller regarding either the
application of accounting principles to a specific transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the
Company's financial statements, or any matter that was subject of a
disagreement, within the meaning of Item 304 (a)(1)(iv) of Regulation S-K or a
reportable event, as described in Item 304(a)(1)(v) of Regulation S-K. Bernstein
is a member in good standing of the Public Company Accounting Oversight Board
("PCAOB").

      Danziger's letter is filed herewith as Exhibit 1.
SIGNATURES

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

 Date: March 27, 2006
                                      eNucleus, Inc.

                                     By: /S/ Randy Edgerton
                                      ------------------------------------------
                                          Randy Edgerton
                                          President and Chief Executive Officer