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

                                October 28, 2005

                           CSI BUSINESS FINANCE, INC.
                           --------------------------
               (Exact Name of Registrant as Specified in Charter)

           Florida                    02-27569                 65-0847995
           -------                    --------                 ----------
(State or other jurisdiction         (Commission              (IRS Employer
      of incorporation)              File Number)           Identification No.)

   109 North Post Oak Lane, Suite 422, Houston, Texas            77024
   --------------------------------------------------            -----
        (Address of principal executive offices)               (Zip code)

    Registrant's telephone number, including area code:     (713) 621-2737
                                                            --------------

                                 Not Applicable
                                 --------------
          (Former Name or Former Address, If Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))


<PAGE>


ITEM 4.01.        CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

      (a) Previous Independent Accountants

      (1)   (i) Effective October 28, 2005, CSI Business Finance, Inc. (formerly
Heath  Express  USA,  Inc.  and  hereinafter  referred  to as the  "Registrant")
dismissed  Salberg & Company,  P.A.  ("Salberg") as its  independent  registered
public accounting firm.

            (ii) Salberg's report on the Registrant's  financial  statements for
the past two (2) fiscal  years,  which  includes  Salberg's  sole report for the
fiscal year ended  December  26, 2004,  did not contain an adverse  opinion or a
disclaimer of opinion, and was not qualified as to uncertainty,  audit scope, or
accounting  principles;  however,  the report included an explanatory  paragraph
wherein Salberg expressed  substantial  doubt about the Registrant's  ability to
continue as a going concern.

            (iii) The change of independent  registered  public  accountants was
approved by the Registrant's Board of Directors on October 28, 2005.

            (iv) During the Registrant's most recent two (2) fiscal years, which
includes the sole report on the Registrant's  financial  statements for the year
ended  December 26,  2004,  as well as the  subsequent  interim  period  through
October  28,  2005,  there were no  disagreements  on any  matter of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedures, which disagreements if not resolved to their satisfaction would have
caused them to make  reference in  connection  with their opinion to the subject
matter of the disagreement.

            (v) During the Registrant's most recent two (2) fiscal years,  which
includes the sole report on the Registrant's  financial  statements for the year
ended  December 26,  2004,  as well as the  subsequent  interim  period  through
October 28, 2005,  Salberg did not advise the  Registrant  of any of the matters
identified in Item 304(a)(1)(iv)(B) of Regulation S-B.

      (vi) The Registrant has requested Salberg to furnish a letter addressed to
the United States  Securities & Exchange  Commission  stating  whether it agrees
with the statements made by the Registrant and, if not,  stating the respects in
which it does not agree.

      (b) New Independent Accountants

      On October 28, 2005,  the Registrant  engaged  Thomas Leger & Co.,  L.L.P.
("Thomas Leger") as its independent  registered  public accounting firm to audit
the  Registrant's  financial  statements.  The Registrant did not consult Thomas
Leger on any matters  described in Item  304(a)(2)(i)  or (ii) of Regulation S-B
during the  Registrant's  two (2) most  recent  fiscal  years or any  subsequent
interim period prior to engaging Thomas Leger.


ITEM 9.01.  Financial Statements and Exhibits.

    (a)   not applicable

    (b)   not applicable

    (c)   Exhibit No. Description:

EXHIBIT             DESCRIPTION                               LOCATION
-------             -----------                               --------

Exhibit 99.1        Letter dated October 31, 2005,            Provided
                    from Salberg & Company, P.A.              herewith


                                       2
<PAGE>

                                   SIGNATURES

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

Date:    November 1, 2005                   CSI BUSINESS FINANCE, INC.


                                            By:   /s/ Timothy J. Connolly
                                                  -----------------------
                                            Name:     Timothy J. Connolly
                                            Title:    Chief Executive Officer


                                       3
{"company-data": {"conformed-name": "CSI Business Finance, Inc.", "cik": "0001070050", "assigned-sic": "5812", "irs-number": "650847995", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27569", "film-number": "051173510"}, "business-address": {"street1": "1761 WEST HILLSBORO BLVD", "street2": "SUITE 203", "city": "DEERFIELD BEACH", "state": "FL", "zip": "33442", "phone": "954-570-5900"}, "mail-address": {"street1": "1761 WEST HILLSBORO BLVD", "street2": "SUITE 203", "city": "DEERFIELD BEACH", "state": "FL", "zip": "33442"}, "former-company": {"former-conformed-name": "HEALTH EXPRESS USA INC", "date-changed": "19990719"}}
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

                                October 28, 2005

                           CSI BUSINESS FINANCE, INC.
                           --------------------------
               (Exact Name of Registrant as Specified in Charter)

           Florida                    02-27569                 65-0847995
           -------                    --------                 ----------
(State or other jurisdiction         (Commission              (IRS Employer
      of incorporation)              File Number)           Identification No.)

   109 North Post Oak Lane, Suite 422, Houston, Texas            77024
   --------------------------------------------------            -----
        (Address of principal executive offices)               (Zip code)

    Registrant's telephone number, including area code:     (713) 621-2737
                                                            --------------

                                 Not Applicable
                                 --------------
          (Former Name or Former Address, If Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01.        CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

      (a) Previous Independent Accountants

      (1)   (i) Effective October 28, 2005, CSI Business Finance, Inc. (formerly
Heath  Express  USA,  Inc.  and  hereinafter  referred  to as the  "Registrant")
dismissed  Salberg & Company,  P.A.  ("Salberg") as its  independent  registered
public accounting firm.

            (ii) Salberg's report on the Registrant's  financial  statements for
the past two (2) fiscal  years,  which  includes  Salberg's  sole report for the
fiscal year ended  December  26, 2004,  did not contain an adverse  opinion or a
disclaimer of opinion, and was not qualified as to uncertainty,  audit scope, or
accounting  principles;  however,  the report included an explanatory  paragraph
wherein Salberg expressed  substantial  doubt about the Registrant's  ability to
continue as a going concern.

            (iii) The change of independent  registered  public  accountants was
approved by the Registrant's Board of Directors on October 28, 2005.

            (iv) During the Registrant's most recent two (2) fiscal years, which
includes the sole report on the Registrant's  financial  statements for the year
ended  December 26,  2004,  as well as the  subsequent  interim  period  through
October  28,  2005,  there were no  disagreements  on any  matter of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedures, which disagreements if not resolved to their satisfaction would have
caused them to make  reference in  connection  with their opinion to the subject
matter of the disagreement.

            (v) During the Registrant's most recent two (2) fiscal years,  which
includes the sole report on the Registrant's  financial  statements for the year
ended  December 26,  2004,  as well as the  subsequent  interim  period  through
October 28, 2005,  Salberg did not advise the  Registrant  of any of the matters
identified in Item 304(a)(1)(iv)(B) of Regulation S-B.

      (vi) The Registrant has requested Salberg to furnish a letter addressed to
the United States  Securities & Exchange  Commission  stating  whether it agrees
with the statements made by the Registrant and, if not,  stating the respects in
which it does not agree.

      (b) New Independent Accountants

      On October 28, 2005,  the Registrant  engaged  Thomas Leger & Co.,  L.L.P.
("Thomas Leger") as its independent  registered  public accounting firm to audit
the  Registrant's  financial  statements.  The Registrant did not consult Thomas
Leger on any matters  described in Item  304(a)(2)(i)  or (ii) of Regulation S-B
during the  Registrant's  two (2) most  recent  fiscal  years or any  subsequent
interim period prior to engaging Thomas Leger.

ITEM 9.01.  Financial Statements and Exhibits.

    (a)   not applicable

    (b)   not applicable

    (c)   Exhibit No. Description:

EXHIBIT             DESCRIPTION                               LOCATION
-------             -----------                               --------

Exhibit 99.1        Letter dated October 31, 2005,            Provided
                    from Salberg & Company, P.A.              herewith

                                       2
SIGNATURES

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

Date:    November 1, 2005                   CSI BUSINESS FINANCE, INC.

                                            By:   /s/ Timothy J. Connolly
                                                  -----------------------
                                            Name:     Timothy J. Connolly
                                            Title:    Chief Executive Officer

                                       3