AS  FILED  WITH  THE SECURITIES AND EXCHANGE COMMISSION ON FEBRUARY 9, 2000
                                               REGISTRATION NO. 333-____________



                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549
                              ____________________
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      Under
                           THE SECURITIES ACT OF 1933
                              ____________________

                   ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.
             (Exact Name of Registrant as Specified in Its Charter)


          FLORIDA                                         65-0738251
(State or Other Jurisdiction of                        (I.R.S. Employer
Incorporation or Organization)                        Identification No.)

<PAGE>
                           19200 Von Karman, Suite 500
                            Irvine, California 92612
          (Address of Principal Executive Offices, Including Zip Code)

                              Consulting Agreement
                            (Full Title of the Plan)
                              ____________________

                                    Roger May
                           19200 Von Karman, Suite 500
                            Irvine, California 92612
                                 (949) 622-5566
           (Name, Address, and Telephone Number of Agent for Service)


                             CALCULATION OF REGISTRATION FEE



<TABLE>
<CAPTION>



<S>                  <C>           <C>                         <C>                        <C>


Title of Securities  Amount to be  Proposed Maximum            Proposed Maximum           Amount of
to be Registered     Registered    Offering Price per Share    Aggregate Offering Price   Registration Fee


Common Stock,
no par value              400,000  $4.0623 (1)                 $1,625,200                  $429.06

</TABLE>

(1)     Estimated  solely  for  the  purpose  of  computing  the  amount  of the
registration  fee  pursuant  to Rule 457(c) based on the closing market price on
February  8,  2000.

<PAGE>
EXPLANATORY  NOTE

Advanced  Communications  Technologies,  Inc.  ("ADVC")  has  prepared  this
Registration Statement in accordance with the requirements of Form S-8 under the
Securities  Act of 1933, as amended (the "1933 Act"), to register certain shares
of common stock, no par value per share, issued to certain selling shareholders.

Under cover of this Form S-8 is a Reoffer Prospectus ADVC prepared in accordance
with  Part  I  of  Form  S-3  under the 1933 Act.  The Reoffer Prospectus may be
utilized  for  reofferings  and  resales of up to 400,000 shares of common stock
acquired  by  the  selling  shareholders.

<PAGE>
                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS

ADVC  will  send  or  give the documents containing the information specified in
Part  1  of  Form S-8 to employees or consultants as specified by Securities and
Exchange  Commission  Rule  428  (b)  (1)  under  the Securities Act of 1933, as
amended  (the  "1933 Act").  ADVC does not need to file these documents with the
commission  either  as part of this Registration Statement or as prospectuses or
prospectus  supplements  under  Rule  424  of  the  1933  Act.

<PAGE>

                                   REOFFER  PROSPECTUS

                        ADVANCED  COMMUNICATIONS  TECHNOLOGIES,  INC.
                             19200  VON  KARMAN,  SUITE  500
                               IRVINE,  CALIFORNIA  92612
                                   (949)  622-5566

                            400,000  SHARES  OF  COMMON  STOCK


The  shares  of common stock, no par value per share, of Advanced Communications
Technologies,  Inc. ("ADVC" or the "Company") offered hereby (the "Shares") will
be  sold  from  time  to  time  by  the  individuals  listed  under  the Selling
Shareholders section of this document (the "Selling Shareholders").  The Selling
Shareholders  acquired  the  Shares  pursuant  to  a  Consulting  Agreement  for
consulting  services  that  the  Selling  Shareholders  provided  to  ADVC.

The  sales  may  occur  in transactions on the NASDAQ over-the-counter market at
prevailing  market  prices or in negotiated transactions.  ADVC will not receive
proceeds  from  any  of  the  sale  the Shares.  ADVC is paying for the expenses
incurred  in  registering  the  Shares.

The  Shares  are  "restricted  securities" under the Securities Act of 1933 (the
"1933  Act")  before  their  sale  under  the  Reoffer  Prospectus.  The Reoffer
Prospectus has been prepared for the purpose of registering the Shares under the
1933  Act  to  allow  for future sales by the Selling Shareholders to the public
without  restriction.  To the knowledge of the Company, the Selling Shareholders
have  no  arrangement  with  any brokerage firm for the sale of the Shares.  The
Selling  Shareholders may be deemed to be an "underwriter" within the meaning of
the 1933 Act.  Any commissions received by a broker or dealer in connection with
resales  of the Shares may be deemed to be underwriting commissions or discounts
under  the  1933  Act.

ADVC's  common stock is currently traded on the NASDAQ Over-the-Counter Bulletin
Board  under  the  symbol  "ADVC."

                            ________________________

This  investment  involves  a  high  degree  of risk.  Please see "Risk Factors"
beginning  on  page  14.


NEITHER  THE  SECURITIES  AND  EXCHANGE  COMMISSION  NOR  ANY  STATE  SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED WHETHER
THIS  REOFFER  PROSPECTUS  IS  TRUTHFUL  OR COMPLETE.  ANY REPRESENTATION TO THE
CONTRARY  IS  A  CRIMINAL  OFFENSE.
                            ________________________

                                February 9, 2000

<PAGE>


                                TABLE OF CONTENTS


Where  You  Can  Find  More  Information . . . . . . . . . .        2
Incorporated  Documents . . . . . . . . . . . . . . . . . .         2
The  Company . . . . . . . . . . . . .  . . . . . . . . . .         3
Risk  Factors . . . . . . . . . . . . . . . . . . . . . . .        14
Use  of  Proceeds . . . . . . . . . . . . . . . . . . . . .        17
Selling  Shareholders . . . . . . . . . . . . . . . . . . .        17
Plan  of  Distribution . . . . . . . . . . . . . . . . . .         18
Legal  Matters . . . . . . . . . . . . . . . . . . . . . ..        18
Experts . . . . . . . . . . . . . . . . . . . . . . . . . .        18
                            ________________________



You should only rely on the information incorporated by reference or provided in
this  Reoffer  Prospectus or any supplement.  We have not authorized anyone else
to  provide  you  with  different  information.  The  common  stock is not being
offered  in  any  state where the offer is not permitted.  You should not assume
that the information in this Reoffer Prospectus or any supplement is accurate as
of  any  date  other  than  the  date  on  the front of this Reoffer Prospectus.

WHERE  YOU  CAN  FIND  MORE  INFORMATION

ADVC is required to file annual, quarterly and special reports, proxy statements
and other information with the Securities and Exchange Commission (the "SEC") as
required  by  the  Securities Exchange Act of 1934, as amended (the "1934 Act").
You  may  read  and copy any reports, statements or other information we file at
the  SEC's  Public  Reference  Rooms  at:

                 450 Fifth Street, N.W., Washington, D.C. 20549;
           Seven World Trade Center, 13th Floor, New York, N.Y. 10048

Please  call  the  SEC  at  1-800-SEC-0330 for further information on the Public
Reference  Rooms.  Our  filings are also available to the public from commercial
document  retrieval  services  and  the  SEC  website  (http://www.sec.gov).

                             INCORPORATED DOCUMENTS

The  SEC allows ADVC to "incorporate by reference" information into this Reoffer
Prospectus,  which  means that the Company can disclose important information to
you  by  referring  you  to another document filed separately with the SEC.  The
information  incorporated  by  reference  is  deemed  to be part of this Reoffer
Prospectus, except for any information superseded by information in this Reoffer
Prospectus.


<PAGE>
ADVC's  Report  on  Form  8-K,  dated February 3, 2000 is incorporated herein by
reference.  In addition, the Form 10-SB filed by Smart Investment.com, Inc., the
Company's predecessor, filed on December 10, 1999 is also incorporated herein by
reference.  In  addition,  all  documents  filed  or  subsequently  filed by the
Company  under  Sections  13(a), 13(c), 14 and 15(d) of the 1934 Act, before the
termination  of  this  offering,  are  incorporated  by  reference.

The  Company  will  provide without charge to each person to whom a copy of this
Reoffer  Prospectus is delivered, upon oral or written request, a copy of any or
all  documents incorporated by reference into this Reoffer Prospectus (excluding
exhibits unless the exhibits are specifically incorporated by reference into the
information the Reoffer Prospectus incorporates). Requests should be directed to
the  Chief Financial Offer at ADVC at ADVC's executive offices, located at 19200
Von  Karman,  Suite  500,  Irvine, California 92612.  ADVC's telephone number is
(949)  622-5566.  The  Company's  corporate  Web  site  address  is
http://www.adcomtech.com.

                                 THE  COMPANY

SUMMARY  OF  OPERATION

     Advanced  Communications Technology, Inc. ("ADVC") is a Florida corporation
formed  to  develop  and  market a new wireless communication network technology
that  will  be trademarked and marketed as "SpectruCell".  ACT 2001 is a network
solution and comprises the Spectrum Efficient Microwave and SpectruCell multiple
protocol wireless base station unit (which would be the core revenue generator).
This  application  is  discussed  further  below.

BACKGROUND  ON  WIRELESS  COMMUNICATIONS  TECHNOLOGY

     Conventional  mobile  networks  primarily rely upon long-established mobile
radio  technology and traditional voice channel transmission.  This was the only
suitable  technology  available  when  cellular  communications first evolved 20
years ago.  The SpectruCell technology represents a departure from this somewhat
antiquated  technology.

     Conventional  telephone networks were traditionally configured with a major
Central  Office Switch (CO) and numerous smaller switches (Points of Presence or
POPS)  throughout the network.  The POPS collect calls from the outlying reaches
of  the  network and route them back to the CO for processing and routing to the
call  termination.

     Cellular  telephone networks evolved from the long established mobile radio
telephone  technology  and  the  traditional  call  processing and voice channel
transmission  applications  associated  with  that technology.  Much of the call
processing and routing is done at the cell site and this can be very restrictive
because  it depends upon the number of voice channels and processing capacity at
each cell site.  In a conventional telephone network environment any upgrades or
call  capacity  changes can be effected at the Central Office switch, whereas in
the present cellular network environment hundreds of cell sites would have to be
upgraded  individually.


<PAGE>
SPECTRUCELL

     ADVC has developed a wireless communication network technology that will be
trademarked  and  marketed as "SpectruCell".   SpectruCell differentiates itself
from  existing  communications  networks by processing and transmitting numerous
communications  protocols  (AMPS,  CDMA,  TDMA, GSM, W-CDMA, UMTS, 3G, Voice IP,
etc.)  as  well  as  wireless internet applications, all within the one network.

     The  SpectruCell  system  architecture  is  a  distinct  departure  from
conventional  Cellular/PCS  network  structure.  The  SpectruCell  architecture
provides  a  method  of  transmitting  the  entire  baseband  spectrum  from the
receiving Antenna/Cell to a centralized Mobile Telephone Switching Office (MTSO)
for call processing and redistribution, rather than processing calls at the cell
site.  Until  approximately  three  years  ago almost all cellular transmissions
were  Analog.  In  the  current  cellular  network  environment, additional call
processing hardware has to be added to each cell site (usually around 200+ cells
per  average  network),  for  network operators to transmit evolving new digital
protocols (TDMA, CDMA, GSM, W-CDMA, etc.) over their existing cellular networks.
This  is  a  very  expensive  undertaking.

     In  a  SpectruCell  network  environment,  the  additional  hardware and/or
software  upgrades  would  only  be  required  at the MTSO/Central Office Switch
location.  The  potential  savings  in  network implementation and establishment
costs,  and  cell  site maintenance costs savings would be very substantial.  In
addition, given the SpectruCell network's ability to carry all current, evolving
and  future  call protocols, there is also a significant potential for increased
revenues  from  foreign  roaming  calls.

     Another  major feature of SpectruCell is the capacity to dynamically assign
channels  and  spectrum (call carrying capacity) to the cells requiring it most.
In  a  sense, the Cellular operator would possess a so-called "elastic capacity"
at  cells in the system.  Since all voice channels would be centrally located at
the switch instead of at the cell/antenna site, individual voice channels and RF
trunks  can be distributed as needed to busy cell/antenna sites.  Channels would
be  essentially  "borrowed"  from  surrounding  cells  and  used to support call
traffic  at  the  busier  sites  during  call  volume peaks.  This is a distinct
departure  from present "honeycomb style" systems where each cellular network is
dedicated to a single protocol and each cell has fixed call carrying capacity or
bandwith, that is limited by the number of voice channels installed at each cell
site.  In  essence, the SpectruCell architecture provides a basis for a paradigm
shift  from  the  conventional  telecommunications  central  office  switching
structure  for  evolving  wireless  networks.

     For  carriers  to  support  multiple protocols such as GSM and CDMA digital
mobile phones, current wireless communications technology requires separate cell
sites  with  separate equipment for each protocol carried.  Upon implementation,
SpectruCell, however, will allow carriers to maintain and utilize their existing
networks  within  a  modern  network  platform  that will enable them to support
evolving protocols. By utilizing the SpectruCell multiple protocol wireless base
station,  network  providers  will  be  able  to  support  current  and  in  all
probability  future  protocols  with  the  same  equipment  on the same existing
networks.  Future  protocols  would  be  added  to  the network through software
upgrades.

<PAGE>
     Benefits  of  the  proposed  SpectruCell  network  include:

-    Cheaper  rollout  cost  due  to  the  network  being  wireless;
-    Cheaper  costs  for  upgrading  existing  networks  to  handle  additional
     protocols  through  utilisation  of  existing network infrastructure
     rather than creating  a  new  structure;
-    Alleviate  dropped  calls  and busy signals in current mobile networks that
     are  caused  through  bottlenecks,  as calls on the SpectruCell network
     would be configured  through  a  distributed  network rather than a
     centralised switching facility;
-    Will  permit  cellular subscribers to directly access Internet services via
     mobile  IP  and  other  evolving  data  protocols  (such  as  ITU  3G).

     In third world countries or regions of the world with little or no existing
communications  infrastructure,  the  SpectruCell  system would provide for  the
deployment  of  a  wireless  communications  network  infrastructure (known as a
"greenfield"  installation").  This  could  be  achieved at lower cost, and in a
shorter  time  frame  than  an  equivalent  land-based  infrastructure  network.

SPECTRUM  EFFICIENT  MICROWAVE  ("SEM")

     In  a cellular network, each cell is connected to the network via some form
of  backbone  connection.  A  backbone connection is normally a high-speed link.
These  backbone  connections  are  typically fibre optic cable, coaxial cable or
point-to-point  microwave. The advantage of using microwaves is that the service
provider  would not have the expense and time delays involved with laying cables
in  the  ground or other hard-wired applications. In built up cities the cost of
laying  cable  can  be  prohibitive.  In  mountainous areas the terrain can make
cable  laying  impossible.  Traditionally,  microwave links have been limited in
their  data  throughput, and have been expensive to implement because they use a
large  component  of  radio  spectrum.  Radio  spectrum  must be licensed and is
costly.

     ADVC  is  presently  finalizing negotiations for an exclusive license to an
existing  efficient  modulation  technique  and  intends to further develop that
modulation  technique.  The existing system is currently in production and could
be  used to allow for a capacity upgrade to existing networks. Upon finalization
of  the  license,  ADVC  proposes  to  develop  a  microwave  link with spectral
efficiency  of approximately 6 times current technology, with a data rate of 155
MBs,  which  is substantially equivalent to fibre optic cable backbones. The SEM
has  applications  in  the  provision  of  the  medium  and  high rate backbones
necessary  for  the  deployment  of  mobile  communications  networks.

     One  advantage of a SEM technique is that it has the capability to transmit
up  to  10  times  the  traffic of an existing system, without increasing use of
bandwidth  or  radio  spectrum.  This  could allow existing network providers to
increase  their  capacity  in  the  same spectrum by as much as six times.  ADVC
believes  that  demand  for  increased  bandwidth  will  continue to develop and
consequently sees this as both an exciting opportunity in the marketplace and an
integral  part  of  the  proposed  SpectruCell  network.  In  a  green  field
installation  an  efficient  point-to-point microwave link could further enhance
the  attraction  of  a  distributed  SpectruCell  network.


<PAGE>
     The  current  development plan put forth by ADVC calls for a 155 Mb/s radio
occupying  a  mere 30 MHz of RF bandwidth, making it spectrally efficient.  ADVC
is  also  negotiating  to  acquire  the  rights  to another spectrally efficient
microwave  technology  that,  although  it only transmits at 2 Mb/s (the same as
most  current  Microwave  links),  it nevertheless operates at 1028 Quams, which
will allow for two to three  times the present capacity of the current Microwave
links.

     These  microwave  links  are  complementary  to the SpectruCell technology.
Perhaps,  most  importantly,  the  combination  of  the two technologies has the
potential  to  create  a  new  wireless  network  architecture. ADVC managements
perceives  an unprecedented demand for this technology within the communications
industry,  and  believes  further  that this demand will continue to grow as the
need for high speed Internet access continues to expand at an increasingly rapid
rate.

BUSINESS  DIFFERENTIATIONS

     The  key  attributes  of  the  proposed ADVC business through its licensing
arrangements  and  subsidiaries  are  as  follows:

-    Uniqueness of Product: Management of ADVC believes that there is no product
     similar  to  SpectruCell  on  the  market that can process and transmit
     numerous communications  protocols  (AMPS,  CDMA,  TDMA, GSM, W-CDMA, UMTS,
     3G, Voice IP, etc.),  as well as Internet applications on one network.
     SpectruCell also would provide  a  distributed  network  platform  that
     could minimize present network bottlenecks  caused  by  central  switching
     overloading.
-    Universal  Market  Acceptance:  SpectruCell  is  compatible  with  numerous
     communications technologies.  This could enable easier integration and
     upgrading of  existing  networks.  There  are  no  substantial barriers to
     market entry as SpectruCell conforms to substantially all existing
     communications standards with its  open  system  design.
-    Supports Evolving Technology Standards:  SpectruCell has been designed with
     an  open  architecture  and  is  software  upgradeable.  This  means  that
     the SpectruCell network permits new technologies to be added via a software
     upgrade.  SpectruCell  also  supports  Digital  Mode  of  Operation  (DMO),
     the  standard currently  being  adopted  by  many communication  companies.
-    Total  Network  Solution:  The  combination  of  the  various  technologies
     provide  ADVC  with a network capable of terminating voice and data via
     Voice IP to  both mobile telephones and the traditional fixed network
     home/office phones.
-    Third  World  Regions  B  Most  Suitable Network:  SpectruCell's ability to
     terminate  to  both  mobile  or  fixed networks, combined with its ability
     to be efficiently  deployed  and  operational,  is  a  major advantage in
     third world regions.
-    Financial Asset B "Lifesaver":  SpectruCell provides network providers with
     a  means  of  maintaining  value  in  their  investments in their often
     outdated network  structures,  (usually  their  primary  financial  asset),
     by  plugging SpectruCell  base  stations  into  their  existing  networks.


<PAGE>
SPECTRUCELL

     OVERVIEW

     The SpectruCell concept was originally developed in the United States in an
entirely  different  format and configuration to the current product design. The
request  to  develop the SpectruCell Wireless Base Station concept was presented
to  the Royal Melbourne Institute of Technology University ("RMIT") in the first
quarter  of  1998 for evaluation and development. The current technology for the
SpectruCell Wireless Base Station unit has been developed entirely in Melbourne,
Australia  by  the  ADVC  "Vision  Team" in collaboration with the Department of
Computer  Systems  Engineering  at  RMIT.

     ADVC has developed a wireless communication network technology that will be
trademarked  and  marketed  as  "SpectruCell".  Unlike  existing  communications
networks,  SpectruCell  supports  a  wireless  network  architecture designed to
process  and  transmit numerous communications protocols (AMPS, CDMA, TDMA, GSM,
W-CDMA, UMTS, 3G, Voice IP, etc.) as well as wireless Internet applications, all
within  one  network.

     By  utilizing  the  SpectruCell  multiple  protocol  wireless base station,
network  providers  will be able to support substantially all current and future
protocols with the same equipment on the same network through software upgrades.

     SPECTRUCELL  GATEWAY  DEVICE

     SpectruCell  is  a  gateway  device  for mobile communications that bridges
information  from  one  medium  or  protocol  to  another.  Conventional  mobile
communications networks use a base station as a gateway device to connect mobile
phones  (AMPS,  GSM,  CDMA)  to the traditional fixed wire phone network (PSTN).

     In  conventional  networks,  each protocol that the network supports (AMPS,
GSM,  CDMA)  requires  its own base station.  Essentially, this means that for a
network  provider  to  roll  out  a new protocol, it must set up an entirely new
network  for  each  protocol.  A  good  example  of  this is Telstra Australia's
recently  announced  plans to spend $600 million implementing a new CDMA network
to  compliment  their existing GSM network. With SpectruCell, Telstra could plug
in  the  new  base  stations to their existing GSM network, enabling it to carry
both  protocols  (CDMA  and  GSM)  on  the  same  network.

     SpectruCell,  in  essence, is designed to be a high-end software radio that
can  be  configured  to  talk to multiple protocols simultaneously, allowing the
network to support multiple protocols with a single base station.  It also means
that  if a network provider wants to provide a new protocol to its customers, it
would  send  a  software  upgrade  to  the  SpectruCell  unit.

     Key  Attributes  of  the  SpectruCell  Gateway  include:

<PAGE>
-    The  ability  to  support most existing communication protocols (AMPS, GSM,
     CDMA)  as  well  as  allowing  software  upgrades to support potential
     future or evolving  protocols  (WCDMA,  UMTS,  PCS,  3G  initiatives,etc.);
-    The  ability  to  support  an  IP  (Internet  Protocol)  based  network
     infrastructure, utilizing voice over IP (VoiceIP) and wireless Internet
     services (mobile  IP);
-    Easier  integration into an existing network and roll out in countries with
     no  telecommunications  infrastructure (known as Greenfield installations);
-    SpectruCell  allows the installation of a telecommunications infrastructure
     with  a  wireless  backbone;
-    Low  earth  orbit satellites (LEOS) and high altitude drone aircraft can be
     used  to  support  a  SpectruCell  network's  infrastructure;
-    External  interfaces  to  a  SpectruCell  gateway  device  are  of  a
     non-proprietary  nature.  SpectruCell  interfaces  generally conform to
     existing standards for information exchange including the air interface,
     switch interface and  billing  and  management  interfaces.  Such  an  open
     system  improves its viability  in  a  changing  marketplace.

     INTERNET  PROTOCOL

     A SpectruCell base station provides an ability to provide a mobile Internet
Protocol  ("IP").  IP  has  been developed over many years to provide a generic,
efficient  and  flexible  data communications protocol.  Many telecommunications
networks  are  now picking up on IP's efficiencies in transporting voice traffic
(known  as  "voice  over  IP") as well as the more traditional data services. By
using  IP  as  the  core  protocol  for  inter-cell  communications, SpectruCell
provides  more  efficient  base  station  networking.  More  significantly,
SpectruCell  provides  a  method  for  integration  of  future  mobile  Internet
services.

     At  present,  all  wireless  IP  traffic must be encapsulated into existing
air-interface  protocols, leading to many inefficiencies. For example, while GSM
is  very  efficient  at  carrying  voice traffic via radio, it is inefficient at
providing  data/internet  connectivity,  being  both  expensive  and  slow.

     Other  voice  call  based air protocols, such as AMPS, suffer similar speed
and  expense  difficulties.  This  inefficiency  is  because  of the fundamental
problems  associated  with  sending  packet-based  (Internet)  traffic  on  a
connection-oriented  network  (GSM/AMPS).   The  centralized  architecture  of a
traditional cellular network is also inappropriate for third generation personal
communications  protocols,  which is why SpectruCell has developed a distributed
design.

     THE  SPECTRUCELL  NETWORK

     Rather  than  having  a  central controller (potentially a central point of
failure),  SpectruCell  moves  control and call processing/routing into the base
stations.  In  some  cases,  where  compatibility  with  existing  protocols  is
required,  there  would need to be some centralized control. This would not mean
all  communications  traffic would have to be routed centrally, just the control
information.  This semi-centralized architecture provides a more dynamic network
capacity  and  a  level  of  network redundancy. This style of network structure
would  help  to  eliminate  MTSO  congestion  that  causes network overloads and
results  in  dropped  or  lost  calls.


<PAGE>
     The  SpectruCell  architecture  does  not  require  a  land-based  backbone
connection  between  cell  sites. An inter-cell connection can just as easily be
implemented  using  a  point-to-point  microwave  link  or  via  a  satellite.

     The  telecommunications  market  dictates  that there will always be a wide
variety  of  traffic  with  different priorities. The SpectruCell base station's
router  functionality  means  it can prioritize the various types of traffic and
because  bandwidth  costs are a significant factor in modern network operations,
SpectruCell  can  accommodate variations in both channel bandwidth and cost. For
example,  there  may be both a fibre optic connection and a satellite connection
to  the  SpectruCell  base  station.  This could enable the base station to rout
time-critical  voice  traffic  over  the  fibre  backbone,  while  sending  less
time-critical  traffic,  such  as  email and web pages, over the satellite link.

     KEY  ADVANTAGES

     A  SpectruCell  network  is  a  flexible  network architecture.  It has two
principle  advantages  over  conventional  cellular  networks:

-    It is able to support multiple protocols (AMPS, CDMA, GSM, 3G, Wireless IP)
     in  a  single  base  station  and
-    It  has  the  ability  to  dynamically reconfigure base stations to support
     various  protocols  through  software  upgrades.

     Spectracell  can  also generally be integrated with current networks and is
consistent with what ADVC management perceives as the direction of the industry,
including  the  concept  of  Digital  Mode  of  Operation  (DMO).  SpectruCell's
architecture  allows:

-    Both  immediate  and  long  term  integration  into  communication  network
     infrastructures.
-    The support of Voice over IP networks. IP will enable voice to be delivered
     over  VPN  (virtual  private networks), allowing telecommunications
     providers to act as primary carriers to other providers who are acting as
     the primary service provider  to  the  customer. Primary service providers
     will be able to manage their  own  mobile  services  within  the  primary
     carrier's  environment.
-    A reduction in  the total cost of network ownership through cheaper rollout
     costs  and  improved  end  user  focus.
-    Better  ways  of  providing  both  improved  and  additional  services  to
     customers,  such  as  number  redirection  or  call  center  handling.
-    Better  access  to  developing  products  based  on  the  facilities within
     intelligent  networks.
-    The  potential  development of new products for the mobile market. The open
     system  approach  provides  a  basis  for developers to create new products
     and services  that use the SpectruCell unit. Many of these new applications
     have not been  developed  yet,  but  SpectruCell's  platform will support
     many new mobile communications  services  and  applications.

<PAGE>
     The  internal  architecture  of  a  SpectruCell base station is designed to
provide  flexibility for future upgrades.  In its present form, SpectruCell uses
processors  which, to a certain degree, limits the network's bandwidth capacity.
In  the  current  configuration,  some  of  that processing is done in dedicated
hardware  with  more  processors  added as needed in a parallel architecture. As
processor  speeds  increase,  the  capability of a SpectruCell base station also
increases.

MARKET  ENVIRONMENT

     Including  planned  roll-outs through 1999, there are 730 Cellular networks
worldwide  and  it  is  estimated  that  on  average  there  are  usually  200+
cells/antenna  sites  per  network, or approximately 146,000 cells.  In addition
the  World  Bank  reports  that  third  world  countries alone will spend US $40
billion  a  year on telecommunications infrastructure.  SpectruCell units have a
potential  ability  to replace virtually every Cell/Antenna site currently being
operated throughout the world, as well as to become the primary system of choice
for  all  new  systems.

     The  market  in  which  ADVC  operates  is  growing  rapidly:

-    Dataquest  estimates  that  the  expected  growth of the US wireless market
     alone  will  grow  from  3  million  users  to  36  million  by  2003.
-    The  International  Telecommunications  Union,  established  by  the United
     Nations  estimates  that the number of mobile wireless communications users
     will grow  to  in  excess  of  2  billion  by  2010.
-    At present, there are approximately 800+ networks worldwide with an average
     of  500  to  1,000  cell  sites  each.

SALES  AND  MARKETING

     MARKETING  STRATEGY

     ADVC  intends  to  conduct  marketing  focused  directly  at the CEO level,
utilizing  the  relationships  that  ADVC  management has established within the
telecommunication  industry.    The  direct  emphasis  will  be  focused  on:

     Third World Countries: SpectruCell has the ability to provide "green field"
networks  in  third  world  countries.  In  regions  with  little or no existing
communications  infrastructure,  the SpectruCell system will provide a means for
the  deployment  of a wireless communications network infrastructure, at reduced
cost,  and  in  a  shorter  time  frame  than  an equivalent land-based network.

     Major  Telecommunication  Companies:  ADVC  will look to partner with major
telecommunication  companies in each region. The SpectruCell unit has advantages
due  to  its  capability  of  handling  multiple  protocols.


<PAGE>
     Test  Market  through  Advanced  Global  Communications:  Advanced  Global
Communications,  a  wholly-owned  subsidiary  of  ADVC  ("AGC") will provide the
platform  for ADVC to launch its prototype in June 2000.  The test phase will be
supervised  personally  by Roger May and James Rennie.  AGC was formed to become
the operational arm of ADVC for all North and South American based communication
operations  as  well  as  the  holding company for all currently owned switching
operations,  planned  acquisitions  of  other  switching  and  communications
companies.

     SALES  STRATEGY

     ADVC  plans  to  take  advantage  of the established sales and distribution
channels  that  are  already  established within other companies.  As such, ADVC
will  look to establish joint venture marketing and distribution agreements with
established  reputable  companies in key demographic and marketing locations. In
markets  where  suitable  joint venture arrangements can not be established ADVC
will  look  to  establish  its  own  regional  or  national  distributors.

     SOURCES  OF  REVENUES

     Company  revenues  will  be  derived  from three sources:  SpectruCell unit
sales for new systems, existing network upgrades (SpectruCell can be added to an
existing network and run in conjunction with other system architecture), and the
sale  of RF wireless circuitry boards.  There is an additional potential for the
sale  of  licensing  arrangements.

PROPRIETARY  TECHNOLOGY

     The  unique  proprietary  element of the SpectruCell architecture is in the
design  of  the Wide Band Spectrum Signal Processor (SSP) at the Mobil Telephone
Switching  Office  (MTSO) that will enable the transmission of the full spectrum
of the base band signal to the MTSO for processing and distribution.  The unique
and  extremely complex design of the SSP that will be located at the MTSO is the
key  to  the  operational viability of UWSC, SpectruCell will be able to utilize
either  existing  fiber  optic  technology  or  dedicated  point  to point radio
frequency bandwidth to connect the MTSO to the Antenna site.  Both the specially
designed  DSP  at  the cell/antenna site and the SSP at the MTSO and much of the
specialized  circuitry  necessary  to process the full spectrum of the base band
signal,  with the variable frequency modulation, are proprietary to the Company.
Patents  and  copyrights  will  be  applied  for  in  regard  to all appropriate
circuitry  design  and  specialized  applications.

     The  SpectruCell  concept  is  essentially  a wide-area distributed antenna
network  connected  via fiber trunks to a radio controller and switching center.
Aside  from  the  proprietary  SSP  circuitry  and  software, SpectruCell relies
primarily  on  existing components and sub-systems.  Any technology risk usually
associated  with  a  new  product  is minimal as SpectruCell is simply a further
development  and  re-application  of  current  technology.  SpectruCell's  fiber
backbone  (for  Phase  2  development  point to point high speed radio frequency
connection)  provides  unlimited  bandwidth  potential  to any operator, and the
system  is  forward  and backwards compatible with any wireless access standard,
including  currently  evolving  and  future  protocols.


<PAGE>
COMPETITION

     The  SpectruCell  system  will  compete with traditional cellular telephone
technology  and  other  wireless  communication  technology.  Without  a  doubt,
existing  wireless communications companies have substantially greater resources
and  market  penetration  than  the  Company.  We will have to differentiate our
technology  through  cost  savings  in  implementation  and upgrades and through
improved  service.

     Some  of  the  competitive  advantages  of  the SpectruCell system are more
efficient  equipment utilization, reduced capital equipment costs (preliminarily
estimated  at 50%-70% less), and higher revenues from increased U.S. and foreign
roaming,  or  multiple  protocol,  calls handled in domestic networks.  One very
important  advantage  is  that  SpectruCell  can  be  implemented  into existing
cellular  networks  and  run  in  parallel  with  conventional  cellular network
technology.  It  does  not  require the complete redesign and replacement of the
existing  cellular  network  structure.  Rather it can be implemented in stages,
until  the  entire  network  structure  has  been  upgraded  to  the SpectruCell
architecture.

     We cannot be sure that we will be able to effectively compete with existing
wireless  network  companies or that we will gain acceptance for the SpectruCell
system.

GOVERNMENT  REGULATION

     The  Company's  proposed  provision  of wireless communications services is
subject  to substantial government regulation.  Federal law regulates interstate
and  international  telecommunications,  while  states  have  jurisdiction  over
telecommunications  that originate and terminate within the same state.  Changes
in  existing  policies  or  regulations  in  any  state  or  by  the  Federal
Communications  Commission  ("FCC")  could have a material adverse effect on our
financial  condition  or  results of operations.  There can be no assurance that
the regulatory authorities in one or more states or the FCC will not take action
having  an  adverse  effect on the business or financial condition or results of
operations  of  the  Company.

RECENT  DEVELOPMENTS

     HIGH  ALTITUDE  AIRCRAFT  OR  SATELLITE  IMPLEMENTATION

     A  European  company  recently  expressed  a  high  degree  of  interest in
SpectruCell  operated from low altitude aerial mobile wireless networks for data
transmissions  utilizing  high  altitude  aircraft  as  technological  platform.
Operators  of  one  of  the major low level satellite networks in eastern Europe
also  expressed  a high level of interest.  Both of these companies expressed an
interest  in  utilizing  the  SpectruCell  technology  in their low level aerial
platform  to  create  a  truly  wireless  network  for high speed data/voice and
Internet  functionality.


<PAGE>
     FORMATION  OF  ADVANCED  GLOBAL  COMMUNICATIONS,  INC.

     On  July  20,  1999,  Advanced  Global  Communications,  Inc.  ("AGC")  was
incorporated  in  the State of Florida.  AGC is a wholly-owned subsidiary of the
Company.  AGC  was  formed  for acting as the operational arm of the Company for
all United States based communications operations as well as the holding company
for  all  currently  owned  switching  operations  and  proposed  acquisitions.

     In  November 1999, AGC entered into an agreement with the Company, World IP
Incorporated, Sur Comunicaciones, S.A., Acinel, S.A. and the former shareholders
of  World  IP.  Under  the  agreement,  AGC agreed to purchase 51% of World IP's
common  stock  for  $95,000 cash to be paid by January 12, 2000.  In addition to
the  cash paid for the stock, AGC will pay up to $60,000 to World IP which funds
will be used to open a point of presence in Venezuela.  In addition, the Company
issued  500,000  shares of restricted common stock to the former shareholders of
World  IP.  Those  shares may be adjusted up to 1,000,000 restricted shares upon
measuring  the  performance of World IP and its subsidiaries, Sur Comunicaciones
and  Acinel.

BUSINESS  HISTORY

     ADVC  was incorporated as a Nevada corporation on April 30, 1998.  On April
7,  1999,  the  Company  merged  with  Media Forum International Inc ("MFII"), a
Florida  corporation,  pursuant  to  which  MFII  was  the  surviving entity but
subsequently changed its name to Advanced Communication Technologies, Inc.  This
transaction  is known as a reverse acquisition.  The company was established for
the  development  and  production  of  the  SpectruCell  System.

     Upon  completion  of  the merger with MFII, the Company changed its trading
symbol  and  began  trading on the Over-the-counter Bulletin Board maintained by
Nasdaq  under  the symbol "ADVC."  On January 4, 1999, the NASD advised that all
OTCBB  companies would be required to become "reporting companies" in accordance
with  the  rules and regulations of the Securities and Exchange Commission or be
subject to deletion from the OTCBB.  The NASD provided a phase in schedule based
on each company's trading symbol on January 4, 1999.  Since the Company's symbol
on  January  4,  1999  was  MFMI,  the  Company's stock was subject to delisting
effective  February  10,  2000 if it had not become reporting.  In January 2000,
ADVC  acquired Smart Investment.com, Inc. ("SICI") through a stock exchange with
SICI's  sole shareholder.  Immediately upon completion of that acquisition, ADVC
elected  successor issuer status in accordance with Rule 12g-3 promulgated under
the  Securities  Act  of  1934, as amended, and consequently became a "reporting
company"  in  compliance  with  the  NASD's  requirements.

EMPLOYEES

     As  of  December 31, 1999, we had four full-time employees and no part time
employees, not including the employees of any of our acquired organizations.  Of
these employees, three work in our administrative offices and one works for AGC.
None  of  our  employees  is covered by any collective bargaining agreement.  We
believe  that  our  relations  with  our  employees  are  good.


<PAGE>
FACILITIES

     Our principal executive offices are located at 19200 Von Karman, Suite 500,
Irvine,  California  92612.  Rental  payments on the lease were $1,250 per month
for  a  lease  term  of  six  months  from July 24, 1999, which was extended and
amended on December 15, 1999 to increase the rental rate to $1,300 per month for
an  additional  six months.  At the end of the lease terms for our rental space,
we believe that we can lease the same or comparable offices at approximately the
same  monthly  rate.

                                 RISK  FACTORS

In  this  section we highlight some of the risks associated with ADVC's business
and  operations.  Prospective  investors should carefully consider the following
risk  factors  when evaluating an investment in the common stock offered by this
Reoffer  Prospectus.

     INVESTORS CANNOT DETERMINE POTENTIAL REVENUES, PROFITS OR FAILURES FROM OUR
HISTORY  BECAUSE OUR BUSINESS HAS EXISTED FOR ONLY A SHORT PERIOD OF TIME.   Our
executive  officers  commenced  our  major line of business relatively recently.
Accordingly,  you can evaluate our business, and therefore our future prospects,
based  only  on a limited operating history.  In addition, you must consider our
prospects in light of the risks and uncertainties encountered by companies in an
early  stage  of  development  in  new  and  rapidly  evolving  markets.

     WE  HAVE  NEVER BEEN PROFITABLE AND MAY NOT BE PROFITABLE IN THE FUTURE. We
have incurred losses in our business operation since our inception. We expect to
continue  to  lose  money for the foreseeable future, and we do not know when we
will  become  profitable,  if  at  all.  Failure  to  achieve  and  maintain
profitability  may  adversely  affect  the  market  price  of  our common stock.

     OUR  AUDITORS  HAVE  ADVISED  THAT  WE HAVE TO OBTAIN ADDITIONAL CAPITAL TO
CONTINUE  IN  BUSINESS.  Our  auditors in their report included in our financial
statements  have  expressed  doubt  about  our  ability  to  continue as a going
company.  That  risk  is  primarily dependent on our ability to raise sufficient
money  to undertake our business plan.  If we do not continue as a business, our
stock  would  be  worth  substantially  less.

     WE  MAY  BE  UNABLE TO MEET OUR CAPITAL REQUIREMENTS WHICH MAY SLOW DOWN OR
CURTAIL  OUR  BUSINESS  PLANS  .  If  our capital is insufficient to conduct our
business  and  if we are unable to obtain needed financing, we will be unable to
promote  our  Spectracell  system, build out communications systems or otherwise
our  competitive  position.  Since we intend to rapidly commence development and
completion of our system, it is certain that we will require additional capital.
We have not thoroughly investigated whether this capital would be available, who
would  provide  it,  and  on  what  terms. If we are unable to raise the capital
required  to fund our growth, on acceptable terms, our business may be seriously
harmed  or  even  terminated.


<PAGE>
     THERE  IS A LIMITED PUBLIC TRADING MARKET FOR OUR COMMON STOCK.  Our Common
Stock  presently  trades on the Nasdaq over-the-counter bulletin board under the
symbol  ADVC.  There  can  be  no  assurance,  however,  that  such  market will
continue.  There  can  be no assurance that any other market will be established
in  the  future.  There  can  be  no  assurance that an investor will be able to
liquidate  his  or  her  investment  without considerable delay, if at all.  The
price  of  our  Common  Stock  may  be  highly  volatile.

     COMPETITION.  The  wireless  telecommunications  industry  is  highly
competitive  and affected by the introduction of new services by, and the market
activities  of, major industry participants, including AT&T Corp., Pacific Bell,
Sprint  and  other  wireless cellular carriers.   Competition in the business is
based  upon  pricing,  customer service, billing services and perceived quality.
Most  of  our  competitors  are substantially larger and have greater financial,
technical  and  marketing resources.  Although we believe that we have the human
and  technical  resources to pursue our strategy and compete effectively in this
competitive  environment, our success will depend upon our  continued ability to
profitably  provide  high  quality,  high  value  services  at  prices generally
competitive  with  those  charged  by  our  competitors.

     CONCENTRATION  OF  STOCK  OWNERSHIP.  As  of December 31, 1999, the present
directors  and  executive officers, and their respective affiliates beneficially
owned approximately 34.9% of our outstanding common stock.  As a result of their
ownership,  the directors and executive officers and their respective affiliates
collectively  are  able  to  significantly  influence  all  matters  requiring
shareholder  approval,  including  the  election  of  directors  and approval of
significant  corporate  transactions.  This  concentration of ownership may also
have  the  effect  of delaying or preventing a change in control of the Company.

     DEPENDENCE  ON  MANAGEMENT.  Our  success depends, to a significant extent,
upon  certain key employees and directors, including primarily, Roger May.   The
loss  of  services  of  one  or more of these employees or director could have a
material  adverse effect on our business.  In addition, we have substantial need
for  additional  qualified  management and marketing personnel.  We believe that
our  future success will also depend in part upon our ability to attract, retain
and  motivate  qualified  personnel.  There  can be no assurance that we will be
successful  in  attracting  and  retaining such personnel.  Competition for such
personnel  is  intense.  We  currently  do not maintain a policy of key man life
insurance  on  any  employees.

WE  RELY  ON LICENSES FOR OUR TECHNOLOGY. Our SpectruCell technology is operated
through  a license with a related party.  The license agreement provides for the
payment  of  certain  fees  and  is  limited  to  North  and  South  America.


<PAGE>
     "PENNY STOCK" ISSUES.  The shares of the Common Stock are "penny stocks" as
defined  in  the Exchange Act, which are traded on the OTC Bulletin Board.  As a
result,  an investor may find it more difficult to dispose of or obtain accurate
quotations  as  to  the price of the shares of the Common Stock being registered
hereby.  In  addition,  the  "penny stock" rules adopted by the Commission under
the  Exchange  Act subject the sale of the shares of the Common Stock to certain
regulations  which  impose  sales  practice requirements on broker-dealers.  For
example,  broker-dealers  selling  such  securities must, prior to effecting the
transaction, provide their customers with a document that discloses the risks of
investing  in  such  securities.  Furthermore,  if  the  person  purchasing  the
securities  is  someone  other  than  an  accredited  investor or an established
customer of the broker-dealer, the broker-dealer must also approve the potential
customer's  account by obtaining information concerning the customer's financial
situation,  investment  experience and investment objectives.  The broker-dealer
must  also  make  a  determination  whether  the transaction is suitable for the
customer  and  whether  the  customer has sufficient knowledge and experience in
financial matters to be reasonably expected to be capable of evaluating the risk
of  transactions  in  such  securities.  Accordingly, the Commission's rules may
limit  the  number  of  potential  purchasers of the shares of the Common Stock.

     If  the Company can meet the listing requirements in the future, management
intends  to  apply  to  include  the shares of the Common Stock being registered
hereby  for quotation on The NASDAQ SmallCap Market operated by The NASDAQ Stock
Market.  The  Common Stock has not yet been approved for quotation on The NASDAQ
SmallCap Market and there can be no assurance that an active trading market will
develop  or  if  such market is developed that it will be sustained.  The NASDAQ
Stock  Market recently approved changes to the standards for companies to become
listed  on  The  NASDAQ  SmallCap  Market,  including,  without  limitation, new
corporate governance standards, a new requirement that companies seeking listing
have  net tangible assets of $2,000,000, market capitalization of $35,000,000 or
net  income  of  $500,000 and other qualitative requirements.  If the Company is
unable  to satisfy the requirements for quotation on The NASDAQ SmallCap Market,
trading  in  the  Common  Stock  being  registered  hereby  would continue to be
conducted on the OTC Bulletin Board.  Even if the shares of the Common Stock are
listed  for  quotation  on  The  NASDAQ SmallCap Market, the market price of the
shares  must remain above $5.00 per share or else such shares will be subject to
the  "penny stock" rules of the Commission discussed above.  If the market price
of  such  shares  falls below $1.00 per share, such shares will be delisted from
The  NASDAQ  SmallCap  Market  and will once again be quoted on the OTC Bulletin
Board.

     In  addition  to  the  recent changes in The NASDAQ SmallCap Market listing
requirements  discussed  above,  the National Association of Securities Dealers,
Inc.  (the  "NASD")  has  recently  announced  changes  in  the requirements for
continued  quotation  on  the  OTC  Bulletin  Board.  Essentially  the new rules
require  OTC  Bulletin  Board  companies  to  file quarterly and annual reports,
required  under  the Exchange Act, with the Commission or appropriate banking or
insurance  regulators.  If  companies currently quoted on the OTC Bulletin Board
do  not  comply with the new NASD rules, their shares will only be quoted in the
less  automated  "Pink  Sheets",  a system run by the National Quotation Bureau,
Inc.  If  for  some  reason  the  Company  should  not file its required reports
pursuant to the Exchange Act, it is possible that the Company would no longer be
eligible  for  quotation on the OTC Bulletin Board and would be relegated to the
"Pink  Sheets",  There  can  be  no assurance that an active trading market will
develop  for  the  shares  of  the  Common Stock in the "Pink Sheets" or if such
market  is  developed  that  it  will  be  sustained.

     RESALE  RESTRICTIONS.  Various state securities laws impose restrictions on
transferring  "penny  stocks" and as a result, investors in the Common Stock may
have  their  ability  to  sell  their  shares of the Common Stock impaired.  For
example, the Utah Securities Commission prohibits brokers from soliciting buyers
for  "penny  stocks",  which  makes  selling  them  more  difficult.

     NO  DIVIDENDS.  The Company has never paid any cash dividends on its Common
Stock  and  does not anticipate paying cash dividends in the foreseeable future.
The  payment  of dividends by the Company will depend on its earnings, financial
condition  and other business and economic factors affecting the Company at that
time  as  the  Board  of Directors may consider relevant.  The Company currently
intends  to retain any earnings to provide for the development and growth of the
Company.

<PAGE>
     POTENTIAL  REVENUE  AND  STOCK  PRICE  VOLATILITY.  The  Company's  future
operating  results  may vary substantially from quarter to quarter.  Revenues in
any  quarter  are substantially dependent on receipt of orders and installations
in  that  quarter and the Company's staffing and operating expenses are based on
anticipated  revenue  levels from these orders.  Since a high percentage of this
Company's  costs  are  fixed, the loss of any one order or the failure to obtain
new orders as existing orders are completed could cause significant fluctuations
in  the  Company's  revenue and cash flow from quarter to quarter.  Due to these
and  other  factors,  including  the general economy, stock market conditions or
announcements  by the Company or its competitors, the market price of the Common
Stock  may  be  highly  volatile.

     FORWARD-LOOKING  STATEMENTS AND ASSOCIATED RISKS.  Management believes that
this  Reoffer  Prospectus  contains  forward-looking  statements,  including
statements  regarding,  among other items, the Company's future plans and growth
strategies and anticipated trends in the industry in which the Company operates.
These  forward-looking  statements  are  based largely on the Company's control.
Actual  results could differ materially from these forward-looking statements as
a  result  of  factors  described herein, including, among others, regulatory or
economic influences.  In light of these risks and uncertainties, there can be no
assurance  that  the  forward-looking  information  should  not be regarded as a
representation  by the Company or any other person that the objectives and plans
of  the  Company  will  be  achieved.

                                 USE  OF  PROCEEDS

ADVC  will  not  receive  any  of the proceeds from the sale of shares of common
stock  by  the  Selling  Shareholders.

                              SELLING SHAREHOLDERS

The  Shares  of  the  Company to which this Reoffer Prospectus relates are being
registered  for  reoffers  and resales by the Selling Shareholders, who acquired
the  Shares  pursuant  to  a  compensatory benefit plan with ADVC for consulting
services  they  provided  to  ADVC.  The  Selling Shareholders may resell all, a
portion  or  none  of  such  Shares  from  time  to  time.

The  table below sets forth with respect to the Selling Shareholders, based upon
information  available  to  the  Company  as  of February 8, 2000, the number of
Shares owned, the number of Shares registered by this Reoffer Prospectus and the
number  and  percent  of outstanding Shares that will be owned after the sale of
the  registered  Shares  assuming  the  sale  of  all  of the registered Shares.

<TABLE>
<CAPTION>



<S>                    <C>                  <C>                 <C>                     <C>

                                                                                       % OF SHARES
                         NUMBER OF          NUMBER OF SHARES                            OWNED BY
 SELLING                SHARES OWNED        REGISTERED BY       NUMBER OF SHARES       SHAREHOLDER
 SHAREHOLDERS           BEFORE SALE         PROSPECTUS          OWNED AFTER SALE        AFTER SALE
---------------------  ---------------      ----------------    -----------------     --------------

M. Richard Cutler (1)     600,000              400,000              200,000                 0.30%

</TABLE>

(1)  Of  such  shares,  200,000  are  held  in  the  name  of MRC Legal Services
Corporation.  M.  Richard  Cutler  is the sole shareholder of MRC Legal Services
Corporation.

<PAGE>
                              PLAN OF DISTRIBUTION

The  Selling  Shareholders may sell the Shares for value from time to time under
this  Reoffer  Prospectus  in  one  or more transactions on the Over-the-Counter
Bulletin  Board  maintained  by  Nasdaq,  or  other  exchange,  in  a negotiated
transaction  or  in  a  combination  of  such  methods of sale, at market prices
prevailing  at  the  time  of  sale, at prices related to such prevailing market
prices  or  at prices otherwise negotiated.  The Selling Shareholders may effect
such  transactions by selling the Shares to or through brokers-dealers, and such
broker-dealers  may  receive compensation in the form of underwriting discounts,
concessions  or  commissions from the Selling Shareholders and/or the purchasers
of  the Shares for whom such broker-dealers may act as agent (which compensation
may  be  less  than  or  in  excess  of  customary  commissions).

The  Selling  Shareholders  and  any  broker-dealers  that  participate  in  the
distribution of the Shares may be deemed to be "underwriters" within the meaning
of  Section  2(11) of the 1933 Act, and any commissions received by them and any
profit  on  the  resale of the Shares sold by them may be deemed be underwriting
discounts  and  commissions  under the 1933 Act.  All selling and other expenses
incurred  by the Selling Shareholders will be borne by the Selling Shareholders.

In  addition  to any Shares sold hereunder, the Selling Shareholders may, at the
same  time,  sell any shares of common stock, including the Shares, owned by him
or  her  in  compliance  with all of the requirements of Rule 144, regardless of
whether  such  shares  are  covered  by  this  Reoffer  Prospectus.

There is no assurance that the Selling Shareholders will sell all or any portion
of  the  Shares  offered.

The  Company  will  pay all expenses in connection with this offering other than
the  legal fees incurred in connection with the preparation of this registration
statement  and  will  not  receive  any proceeds from sales of any Shares by the
Selling  Shareholders.


                                  LEGAL MATTERS

The  validity  of  the  Common  Stock offered hereby will be passed upon for the
Company  by  Jack  H.  Halperin,  counsel  to  the Company.  Mr. Halperin is the
beneficial  owner  of  244,000  shares  of  the  Company's  common  stock.


                                     EXPERTS

The balance sheets as of June 30, 1998, March 31, 1999 and June 30, 1999 and the
statements  of  operations,  shareholders'  equity and cash flows for the fiscal
years ended June 30, 1998 and June 30, 1999, and for the nine months ended March
31,  1999,  of  Advanced  Communications Technologies, Inc. (and its predecessor
Media  Forum  International,  Inc.), have been incorporated by reference in this
Registration  Statement  in  reliance on the report of Weinberg & Company, P.A.,
independent  accountants,  given  on  the  authority  of that firm as experts in
accounting  and  auditing.

<PAGE>

                                       PART  II

                   INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE.

     The  following  documents  are  hereby  incorporated  by  reference in this
Registration  Statement:

(i)     Registrant's  Form  8-K for an event on January 31, 2000, filed with the
Commission  on  February  4,  2000.

(ii)     Registrant's Form 10-SB (in the name of Smart Investment.com, Inc., the
Company's  successor)  filed  on  December  10,  1999.

(iii)     All  other  reports and documents subsequently filed by the Registrant
pursuant  after  the  date  of  this Registration Statement pursuant to Sections
13(a),  13(c),  14, or 15(d) of the Securities Exchange Act of 1934 and prior to
the  filing  of  a  post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all securities then remaining
unsold,  shall be deemed to be incorporated by reference and to be a part hereof
from  the  date  of  the  filing  of  such  documents.

ITEM  4.     DESCRIPTION  OF  SECURITIES.

     Not  applicable.

ITEM  5.     INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL.

Certain  legal  matters  with respect to the Common Stock offered hereby will be
passed  upon  for  the Company by Jack H. Halperin, counsel to the Company.  Mr.
Halperin  is  the  beneficial  owner  of  244,000 shares of the Company's common
stock.


ITEM  6.     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS.

     The  Corporation  Laws  of  the  State  of Florida and the Company's Bylaws
provide  for  indemnification  of  the  Company's  Directors for liabilities and
expenses  that  they  may  incur  in such capacities.  In general, Directors and
Officers are indemnified with respect to actions taken in good faith in a manner
reasonably  believed  to  be  in,  or  not opposed to, the best interests of the
Company, and with respect to any criminal action or proceeding, actions that the
indemnitee  had  no reasonable cause to believe were unlawful.  Furthermore, the
personal  liability  of  the  Directors  is limited as provided in the Company's
Articles  of  Incorporation.

ITEM  7.     EXEMPTION  FROM  REGISTRATION  CLAIMED.

     The  Shares  were  issued  for  consulting  and advisory services rendered.
These  sales  were  made  in  reliance  of  the  exemption from the registration
requirements  of  the  Securities  Act of 1933, as amended, contained in Section
4(2)  thereof  covering  transactions  not  involving any public offering or not
involving  any  "offer"  or  "sale".

ITEM  8.     EXHIBITS
2.1     Articles  of  Incorporation  of  Media  Forum  International,  Inc.
2.2     Second  Amendment  to  Articles  of  Incorporation  of Telenetworx, Inc.
2.3     Third  Amendment  to  Articles  of  Incorporation  of  Media  Forum
        International,  Inc.
2.4     Bylaws  of  the  Company
5       Opinion  of  Jack  H.  Halperin.
10.1    Consulting  Agreement  with  M.  Richard Cutler dated January 31, 2000.
23.1    Consent  of  Weinberg  &  Company,  P.A.,  independent  public
        accountants
23.2    Consent  of  Jack  H.  Halperin  (contained in his opinion set forth as
        Exhibit  5  hereto)


<PAGE>
ITEM  9.     UNDERTAKINGS.

     (a)     The  undersigned  Registrant  hereby  undertakes:

(1)     To  file,  during  any period in which offers or sales are being made, a
post-effective  amendment to this Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in
the  Registration  Statement  or  any material change to such information in the
Registration  Statement.

(2)     That,  for the purpose of determining any liability under the Securities
Act  of  1933,  each  such  post-effective amendment shall be deemed to be a new
registration  statement  relating  to  the  securities  offered therein, and the
offering  of such securities at that time shall be deemed to be the initial BONA
FIDE  offering  thereof.

(3)     To  remove  from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

(b)     The  undersigned  Registrant  hereby  undertakes  that,  for purposes of
determining  any  liability under the Securities Act of 1933, each filing of the
Registrant's  Annual  Report  pursuant  to Section 13(a) or Section 15(d) of the
Securities  Exchange  Act  of  1934  (and,  where  applicable, each filing of an
employee  benefit  plan's  annual  report  pursuant  to  Section  15(d)  of  the
Securities  Exchange  Act  of  1934)  that  is  incorporated by reference in the
Registration  Statement  shall  be  deemed  to  be  a new registration statement
relating  to the securities offered therein, and the offering of such securities
at  that  time  shall  be  deemed  to be the initial BONA FIDE offering thereof.

(c)     Insofar  as indemnification for liabilities arising under the Securities
Act  of  1933 may be permitted to directors, officers and controlling persons of
the  Registrant  pursuant  to  the  foregoing  provisions,  or  otherwise,  the
Registrant  has  been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and  is, therefore, unenforceable. In the event that a claim for indemnification
against  such  liabilities (other than the payment by the Registrant of expenses
incurred  or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has  been  settled  by  controlling  precedent, submit to a court of appropriate
jurisdiction  the  question whether such indemnification by it is against public
policy  as  expressed  in  the  Securities Act and will be governed by the final
adjudication  of  such  issue.

<PAGE>
                                   SIGNATURES

     Pursuant  to the requirements of the Securities Act of 1933, the registrant
certifies  that  it  has  reasonable grounds to believe that is meets all of the
requirements  for  filing  on  Form  S-8  and  has duly caused this registration
statement  to  be  signed  on  its  behalf  by  the  undersigned, thereunto duly
authorized,  in  the  City of Irvine, State of California, on February  9, 2000.

                                   ADVANCED  COMMUNICATIONS  TECHNOLOGIES,  INC.



                                    /s/  Roger  May
                                   -------------------
                                   By:     Roger  May
                                   Its:     Chief  Executive  Officer



     Pursuant  to  the  requirements  of  the  Securities  Act  of  1933,  this
registration  statement  has  been  signed  by  the  following  persons  in  the
capacities  and  on  the  dates  indicated.




   /s/   Roger  May                    Chief  Executive Officer, Chairman of the
-------------------                    Board and Director
Roger  May


 /s/  Wayne  I. Danson                 Chief Financial Officer and Director
------------------------
Wayne  I.  Danson


 /s/   Jonathan  J.  Lichtman           Director
-------------------------------
Jonathan  J.  Lichtman


/s/   Dr.  Michael  Finch               Director
----------------------------
Dr.  Michael  Finch


/s/   Randall  Prouty                   Director
------------------------
Randall  Prouty


/s/    Wilbank  J.  Roche               Director
----------------------------
Wilbank  J.  Roche
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 68770}]
{"company-data": {"conformed-name": "ADVANCE COMMUNICATIONS TECHNOLOGIES INC", "cik": "0001100820", "assigned-sic": "7389", "irs-number": "650738251", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-96471", "film-number": "528621"}, "business-address": {"street1": "19200 VON KARMAN", "street2": "SUITE 500", "city": "IRVINE", "state": "CA", "zip": "92612", "phone": "9496225566"}, "mail-address": {"street1": "270 N CANON DR", "street2": "STE 203", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210"}, "former-company": {"former-conformed-name": "SMART INVESTMENT COM INC", "date-changed": "19991209"}}
AS  FILED  WITH  THE SECURITIES AND EXCHANGE COMMISSION ON FEBRUARY 9, 2000
                                               REGISTRATION NO. 333-____________

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549
                              ____________________
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      Under
                           THE SECURITIES ACT OF 1933
                              ____________________

                   ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.
             (Exact Name of Registrant as Specified in Its Charter)

          FLORIDA                                         65-0738251
(State or Other Jurisdiction of                        (I.R.S. Employer
Incorporation or Organization)                        Identification No.)
19200 Von Karman, Suite 500
                            Irvine, California 92612
          (Address of Principal Executive Offices, Including Zip Code)

                              Consulting Agreement
                            (Full Title of the Plan)
                              ____________________

                                    Roger May
                           19200 Von Karman, Suite 500
                            Irvine, California 92612
                                 (949) 622-5566
           (Name, Address, and Telephone Number of Agent for Service)

                             CALCULATION OF REGISTRATION FEE
Title of Securities  Amount to be  Proposed Maximum            Proposed Maximum           Amount of
to be Registered     Registered    Offering Price per Share    Aggregate Offering Price   Registration Fee

Common Stock,
no par value              400,000  $4.0623 (1)                 $1,625,200                  $429.06
(1)     Estimated  solely  for  the  purpose  of  computing  the  amount  of the
registration  fee  pursuant  to Rule 457(c) based on the closing market price on
February  8,  2000.
EXPLANATORY  NOTE

Advanced  Communications  Technologies,  Inc.  ("ADVC")  has  prepared  this
Registration Statement in accordance with the requirements of Form S-8 under the
Securities  Act of 1933, as amended (the "1933 Act"), to register certain shares
of common stock, no par value per share, issued to certain selling shareholders.

Under cover of this Form S-8 is a Reoffer Prospectus ADVC prepared in accordance
with  Part  I  of  Form  S-3  under the 1933 Act.  The Reoffer Prospectus may be
utilized  for  reofferings  and  resales of up to 400,000 shares of common stock
acquired  by  the  selling  shareholders.
PART I

              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS

ADVC  will  send  or  give the documents containing the information specified in
Part  1  of  Form S-8 to employees or consultants as specified by Securities and
Exchange  Commission  Rule  428  (b)  (1)  under  the Securities Act of 1933, as
amended  (the  "1933 Act").  ADVC does not need to file these documents with the
commission  either  as part of this Registration Statement or as prospectuses or
prospectus  supplements  under  Rule  424  of  the  1933  Act.
REOFFER  PROSPECTUS

                        ADVANCED  COMMUNICATIONS  TECHNOLOGIES,  INC.
                             19200  VON  KARMAN,  SUITE  500
                               IRVINE,  CALIFORNIA  92612
                                   (949)  622-5566

                            400,000  SHARES  OF  COMMON  STOCK

The  shares  of common stock, no par value per share, of Advanced Communications
Technologies,  Inc. ("ADVC" or the "Company") offered hereby (the "Shares") will
be  sold  from  time  to  time  by  the  individuals  listed  under  the Selling
Shareholders section of this document (the "Selling Shareholders").  The Selling
Shareholders  acquired  the  Shares  pursuant  to  a  Consulting  Agreement  for
consulting  services  that  the  Selling  Shareholders  provided  to  ADVC.

The  sales  may  occur  in transactions on the NASDAQ over-the-counter market at
prevailing  market  prices or in negotiated transactions.  ADVC will not receive
proceeds  from  any  of  the  sale  the Shares.  ADVC is paying for the expenses
incurred  in  registering  the  Shares.

The  Shares  are  "restricted  securities" under the Securities Act of 1933 (the
"1933  Act")  before  their  sale  under  the  Reoffer  Prospectus.  The Reoffer
Prospectus has been prepared for the purpose of registering the Shares under the
1933  Act  to  allow  for future sales by the Selling Shareholders to the public
without  restriction.  To the knowledge of the Company, the Selling Shareholders
have  no  arrangement  with  any brokerage firm for the sale of the Shares.  The
Selling  Shareholders may be deemed to be an "underwriter" within the meaning of
the 1933 Act.  Any commissions received by a broker or dealer in connection with
resales  of the Shares may be deemed to be underwriting commissions or discounts
under  the  1933  Act.

ADVC's  common stock is currently traded on the NASDAQ Over-the-Counter Bulletin
Board  under  the  symbol  "ADVC."

                            ________________________

This  investment  involves  a  high  degree  of risk.  Please see "Risk Factors"
beginning  on  page  14.

NEITHER  THE  SECURITIES  AND  EXCHANGE  COMMISSION  NOR  ANY  STATE  SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED WHETHER
THIS  REOFFER  PROSPECTUS  IS  TRUTHFUL  OR COMPLETE.  ANY REPRESENTATION TO THE
CONTRARY  IS  A  CRIMINAL  OFFENSE.
                            ________________________

                                February 9, 2000
TABLE OF CONTENTS

Where  You  Can  Find  More  Information . . . . . . . . . .        2
Incorporated  Documents . . . . . . . . . . . . . . . . . .         2
The  Company . . . . . . . . . . . . .  . . . . . . . . . .         3
Risk  Factors . . . . . . . . . . . . . . . . . . . . . . .        14
Use  of  Proceeds . . . . . . . . . . . . . . . . . . . . .        17
Selling  Shareholders . . . . . . . . . . . . . . . . . . .        17
Plan  of  Distribution . . . . . . . . . . . . . . . . . .         18
Legal  Matters . . . . . . . . . . . . . . . . . . . . . ..        18
Experts . . . . . . . . . . . . . . . . . . . . . . . . . .        18
                            ________________________

You should only rely on the information incorporated by reference or provided in
this  Reoffer  Prospectus or any supplement.  We have not authorized anyone else
to  provide  you  with  different  information.  The  common  stock is not being
offered  in  any  state where the offer is not permitted.  You should not assume
that the information in this Reoffer Prospectus or any supplement is accurate as
of  any  date  other  than  the  date  on  the front of this Reoffer Prospectus.

WHERE  YOU  CAN  FIND  MORE  INFORMATION

ADVC is required to file annual, quarterly and special reports, proxy statements
and other information with the Securities and Exchange Commission (the "SEC") as
required  by  the  Securities Exchange Act of 1934, as amended (the "1934 Act").
You  may  read  and copy any reports, statements or other information we file at
the  SEC's  Public  Reference  Rooms  at:

                 450 Fifth Street, N.W., Washington, D.C. 20549;
           Seven World Trade Center, 13th Floor, New York, N.Y. 10048

Please  call  the  SEC  at  1-800-SEC-0330 for further information on the Public
Reference  Rooms.  Our  filings are also available to the public from commercial
document  retrieval  services  and  the  SEC  website  (http://www.sec.gov).

                             INCORPORATED DOCUMENTS

The  SEC allows ADVC to "incorporate by reference" information into this Reoffer
Prospectus,  which  means that the Company can disclose important information to
you  by  referring  you  to another document filed separately with the SEC.  The
information  incorporated  by  reference  is  deemed  to be part of this Reoffer
Prospectus, except for any information superseded by information in this Reoffer
Prospectus.
ADVC's  Report  on  Form  8-K,  dated February 3, 2000 is incorporated herein by
reference.  In addition, the Form 10-SB filed by Smart Investment.com, Inc., the
Company's predecessor, filed on December 10, 1999 is also incorporated herein by
reference.  In  addition,  all  documents  filed  or  subsequently  filed by the
Company  under  Sections  13(a), 13(c), 14 and 15(d) of the 1934 Act, before the
termination  of  this  offering,  are  incorporated  by  reference.

The  Company  will  provide without charge to each person to whom a copy of this
Reoffer  Prospectus is delivered, upon oral or written request, a copy of any or
all  documents incorporated by reference into this Reoffer Prospectus (excluding
exhibits unless the exhibits are specifically incorporated by reference into the
information the Reoffer Prospectus incorporates). Requests should be directed to
the  Chief Financial Offer at ADVC at ADVC's executive offices, located at 19200
Von  Karman,  Suite  500,  Irvine, California 92612.  ADVC's telephone number is
(949)  622-5566.  The  Company's  corporate  Web  site  address  is
http://www.adcomtech.com.

                                 THE  COMPANY

SUMMARY  OF  OPERATION

     Advanced  Communications Technology, Inc. ("ADVC") is a Florida corporation
formed  to  develop  and  market a new wireless communication network technology
that  will  be trademarked and marketed as "SpectruCell".  ACT 2001 is a network
solution and comprises the Spectrum Efficient Microwave and SpectruCell multiple
protocol wireless base station unit (which would be the core revenue generator).
This  application  is  discussed  further  below.

BACKGROUND  ON  WIRELESS  COMMUNICATIONS  TECHNOLOGY

     Conventional  mobile  networks  primarily rely upon long-established mobile
radio  technology and traditional voice channel transmission.  This was the only
suitable  technology  available  when  cellular  communications first evolved 20
years ago.  The SpectruCell technology represents a departure from this somewhat
antiquated  technology.

     Conventional  telephone networks were traditionally configured with a major
Central  Office Switch (CO) and numerous smaller switches (Points of Presence or
POPS)  throughout the network.  The POPS collect calls from the outlying reaches
of  the  network and route them back to the CO for processing and routing to the
call  termination.

     Cellular  telephone networks evolved from the long established mobile radio
telephone  technology  and  the  traditional  call  processing and voice channel
transmission  applications  associated  with  that technology.  Much of the call
processing and routing is done at the cell site and this can be very restrictive
because  it depends upon the number of voice channels and processing capacity at
each cell site.  In a conventional telephone network environment any upgrades or
call  capacity  changes can be effected at the Central Office switch, whereas in
the present cellular network environment hundreds of cell sites would have to be
upgraded  individually.
SPECTRUCELL

     ADVC has developed a wireless communication network technology that will be
trademarked  and  marketed as "SpectruCell".   SpectruCell differentiates itself
from  existing  communications  networks by processing and transmitting numerous
communications  protocols  (AMPS,  CDMA,  TDMA, GSM, W-CDMA, UMTS, 3G, Voice IP,
etc.)  as  well  as  wireless internet applications, all within the one network.

     The  SpectruCell  system  architecture  is  a  distinct  departure  from
conventional  Cellular/PCS  network  structure.  The  SpectruCell  architecture
provides  a  method  of  transmitting  the  entire  baseband  spectrum  from the
receiving Antenna/Cell to a centralized Mobile Telephone Switching Office (MTSO)
for call processing and redistribution, rather than processing calls at the cell
site.  Until  approximately  three  years  ago almost all cellular transmissions
were  Analog.  In  the  current  cellular  network  environment, additional call
processing hardware has to be added to each cell site (usually around 200+ cells
per  average  network),  for  network operators to transmit evolving new digital
protocols (TDMA, CDMA, GSM, W-CDMA, etc.) over their existing cellular networks.
This  is  a  very  expensive  undertaking.

     In  a  SpectruCell  network  environment,  the  additional  hardware and/or
software  upgrades  would  only  be  required  at the MTSO/Central Office Switch
location.  The  potential  savings  in  network implementation and establishment
costs,  and  cell  site maintenance costs savings would be very substantial.  In
addition, given the SpectruCell network's ability to carry all current, evolving
and  future  call protocols, there is also a significant potential for increased
revenues  from  foreign  roaming  calls.

     Another  major feature of SpectruCell is the capacity to dynamically assign
channels  and  spectrum (call carrying capacity) to the cells requiring it most.
In  a  sense, the Cellular operator would possess a so-called "elastic capacity"
at  cells in the system.  Since all voice channels would be centrally located at
the switch instead of at the cell/antenna site, individual voice channels and RF
trunks  can be distributed as needed to busy cell/antenna sites.  Channels would
be  essentially  "borrowed"  from  surrounding  cells  and  used to support call
traffic  at  the  busier  sites  during  call  volume peaks.  This is a distinct
departure  from present "honeycomb style" systems where each cellular network is
dedicated to a single protocol and each cell has fixed call carrying capacity or
bandwith, that is limited by the number of voice channels installed at each cell
site.  In  essence, the SpectruCell architecture provides a basis for a paradigm
shift  from  the  conventional  telecommunications  central  office  switching
structure  for  evolving  wireless  networks.

     For  carriers  to  support  multiple protocols such as GSM and CDMA digital
mobile phones, current wireless communications technology requires separate cell
sites  with  separate equipment for each protocol carried.  Upon implementation,
SpectruCell, however, will allow carriers to maintain and utilize their existing
networks  within  a  modern  network  platform  that will enable them to support
evolving protocols. By utilizing the SpectruCell multiple protocol wireless base
station,  network  providers  will  be  able  to  support  current  and  in  all
probability  future  protocols  with  the  same  equipment  on the same existing
networks.  Future  protocols  would  be  added  to  the network through software
upgrades.
Benefits  of  the  proposed  SpectruCell  network  include:

-    Cheaper  rollout  cost  due  to  the  network  being  wireless;
-    Cheaper  costs  for  upgrading  existing  networks  to  handle  additional
     protocols  through  utilisation  of  existing network infrastructure
     rather than creating  a  new  structure;
-    Alleviate  dropped  calls  and busy signals in current mobile networks that
     are  caused  through  bottlenecks,  as calls on the SpectruCell network
     would be configured  through  a  distributed  network rather than a
     centralised switching facility;
-    Will  permit  cellular subscribers to directly access Internet services via
     mobile  IP  and  other  evolving  data  protocols  (such  as  ITU  3G).

     In third world countries or regions of the world with little or no existing
communications  infrastructure,  the  SpectruCell  system would provide for  the
deployment  of  a  wireless  communications  network  infrastructure (known as a
"greenfield"  installation").  This  could  be  achieved at lower cost, and in a
shorter  time  frame  than  an  equivalent  land-based  infrastructure  network.

SPECTRUM  EFFICIENT  MICROWAVE  ("SEM")

     In  a cellular network, each cell is connected to the network via some form
of  backbone  connection.  A  backbone connection is normally a high-speed link.
These  backbone  connections  are  typically fibre optic cable, coaxial cable or
point-to-point  microwave. The advantage of using microwaves is that the service
provider  would not have the expense and time delays involved with laying cables
in  the  ground or other hard-wired applications. In built up cities the cost of
laying  cable  can  be  prohibitive.  In  mountainous areas the terrain can make
cable  laying  impossible.  Traditionally,  microwave links have been limited in
their  data  throughput, and have been expensive to implement because they use a
large  component  of  radio  spectrum.  Radio  spectrum  must be licensed and is
costly.

     ADVC  is  presently  finalizing negotiations for an exclusive license to an
existing  efficient  modulation  technique  and  intends to further develop that
modulation  technique.  The existing system is currently in production and could
be  used to allow for a capacity upgrade to existing networks. Upon finalization
of  the  license,  ADVC  proposes  to  develop  a  microwave  link with spectral
efficiency  of approximately 6 times current technology, with a data rate of 155
MBs,  which  is substantially equivalent to fibre optic cable backbones. The SEM
has  applications  in  the  provision  of  the  medium  and  high rate backbones
necessary  for  the  deployment  of  mobile  communications  networks.

     One  advantage of a SEM technique is that it has the capability to transmit
up  to  10  times  the  traffic of an existing system, without increasing use of
bandwidth  or  radio  spectrum.  This  could allow existing network providers to
increase  their  capacity  in  the  same spectrum by as much as six times.  ADVC
believes  that  demand  for  increased  bandwidth  will  continue to develop and
consequently sees this as both an exciting opportunity in the marketplace and an
integral  part  of  the  proposed  SpectruCell  network.  In  a  green  field
installation  an  efficient  point-to-point microwave link could further enhance
the  attraction  of  a  distributed  SpectruCell  network.
The  current  development plan put forth by ADVC calls for a 155 Mb/s radio
occupying  a  mere 30 MHz of RF bandwidth, making it spectrally efficient.  ADVC
is  also  negotiating  to  acquire  the  rights  to another spectrally efficient
microwave  technology  that,  although  it only transmits at 2 Mb/s (the same as
most  current  Microwave  links),  it nevertheless operates at 1028 Quams, which
will allow for two to three  times the present capacity of the current Microwave
links.

     These  microwave  links  are  complementary  to the SpectruCell technology.
Perhaps,  most  importantly,  the  combination  of  the two technologies has the
potential  to  create  a  new  wireless  network  architecture. ADVC managements
perceives  an unprecedented demand for this technology within the communications
industry,  and  believes  further  that this demand will continue to grow as the
need for high speed Internet access continues to expand at an increasingly rapid
rate.

BUSINESS  DIFFERENTIATIONS

     The  key  attributes  of  the  proposed ADVC business through its licensing
arrangements  and  subsidiaries  are  as  follows:

-    Uniqueness of Product: Management of ADVC believes that there is no product
     similar  to  SpectruCell  on  the  market that can process and transmit
     numerous communications  protocols  (AMPS,  CDMA,  TDMA, GSM, W-CDMA, UMTS,
     3G, Voice IP, etc.),  as well as Internet applications on one network.
     SpectruCell also would provide  a  distributed  network  platform  that
     could minimize present network bottlenecks  caused  by  central  switching
     overloading.
-    Universal  Market  Acceptance:  SpectruCell  is  compatible  with  numerous
     communications technologies.  This could enable easier integration and
     upgrading of  existing  networks.  There  are  no  substantial barriers to
     market entry as SpectruCell conforms to substantially all existing
     communications standards with its  open  system  design.
-    Supports Evolving Technology Standards:  SpectruCell has been designed with
     an  open  architecture  and  is  software  upgradeable.  This  means  that
     the SpectruCell network permits new technologies to be added via a software
     upgrade.  SpectruCell  also  supports  Digital  Mode  of  Operation  (DMO),
     the  standard currently  being  adopted  by  many communication  companies.
-    Total  Network  Solution:  The  combination  of  the  various  technologies
     provide  ADVC  with a network capable of terminating voice and data via
     Voice IP to  both mobile telephones and the traditional fixed network
     home/office phones.
-    Third  World  Regions  B  Most  Suitable Network:  SpectruCell's ability to
     terminate  to  both  mobile  or  fixed networks, combined with its ability
     to be efficiently  deployed  and  operational,  is  a  major advantage in
     third world regions.
-    Financial Asset B "Lifesaver":  SpectruCell provides network providers with
     a  means  of  maintaining  value  in  their  investments in their often
     outdated network  structures,  (usually  their  primary  financial  asset),
     by  plugging SpectruCell  base  stations  into  their  existing  networks.
SPECTRUCELL

     OVERVIEW

     The SpectruCell concept was originally developed in the United States in an
entirely  different  format and configuration to the current product design. The
request  to  develop the SpectruCell Wireless Base Station concept was presented
to  the Royal Melbourne Institute of Technology University ("RMIT") in the first
quarter  of  1998 for evaluation and development. The current technology for the
SpectruCell Wireless Base Station unit has been developed entirely in Melbourne,
Australia  by  the  ADVC  "Vision  Team" in collaboration with the Department of
Computer  Systems  Engineering  at  RMIT.

     ADVC has developed a wireless communication network technology that will be
trademarked  and  marketed  as  "SpectruCell".  Unlike  existing  communications
networks,  SpectruCell  supports  a  wireless  network  architecture designed to
process  and  transmit numerous communications protocols (AMPS, CDMA, TDMA, GSM,
W-CDMA, UMTS, 3G, Voice IP, etc.) as well as wireless Internet applications, all
within  one  network.

     By  utilizing  the  SpectruCell  multiple  protocol  wireless base station,
network  providers  will be able to support substantially all current and future
protocols with the same equipment on the same network through software upgrades.

     SPECTRUCELL  GATEWAY  DEVICE

     SpectruCell  is  a  gateway  device  for mobile communications that bridges
information  from  one  medium  or  protocol  to  another.  Conventional  mobile
communications networks use a base station as a gateway device to connect mobile
phones  (AMPS,  GSM,  CDMA)  to the traditional fixed wire phone network (PSTN).

     In  conventional  networks,  each protocol that the network supports (AMPS,
GSM,  CDMA)  requires  its own base station.  Essentially, this means that for a
network  provider  to  roll  out  a new protocol, it must set up an entirely new
network  for  each  protocol.  A  good  example  of  this is Telstra Australia's
recently  announced  plans to spend $600 million implementing a new CDMA network
to  compliment  their existing GSM network. With SpectruCell, Telstra could plug
in  the  new  base  stations to their existing GSM network, enabling it to carry
both  protocols  (CDMA  and  GSM)  on  the  same  network.

     SpectruCell,  in  essence, is designed to be a high-end software radio that
can  be  configured  to  talk to multiple protocols simultaneously, allowing the
network to support multiple protocols with a single base station.  It also means
that  if a network provider wants to provide a new protocol to its customers, it
would  send  a  software  upgrade  to  the  SpectruCell  unit.

     Key  Attributes  of  the  SpectruCell  Gateway  include:
-    The  ability  to  support most existing communication protocols (AMPS, GSM,
     CDMA)  as  well  as  allowing  software  upgrades to support potential
     future or evolving  protocols  (WCDMA,  UMTS,  PCS,  3G  initiatives,etc.);
-    The  ability  to  support  an  IP  (Internet  Protocol)  based  network
     infrastructure, utilizing voice over IP (VoiceIP) and wireless Internet
     services (mobile  IP);
-    Easier  integration into an existing network and roll out in countries with
     no  telecommunications  infrastructure (known as Greenfield installations);
-    SpectruCell  allows the installation of a telecommunications infrastructure
     with  a  wireless  backbone;
-    Low  earth  orbit satellites (LEOS) and high altitude drone aircraft can be
     used  to  support  a  SpectruCell  network's  infrastructure;
-    External  interfaces  to  a  SpectruCell  gateway  device  are  of  a
     non-proprietary  nature.  SpectruCell  interfaces  generally conform to
     existing standards for information exchange including the air interface,
     switch interface and  billing  and  management  interfaces.  Such  an  open
     system  improves its viability  in  a  changing  marketplace.

     INTERNET  PROTOCOL

     A SpectruCell base station provides an ability to provide a mobile Internet
Protocol  ("IP").  IP  has  been developed over many years to provide a generic,
efficient  and  flexible  data communications protocol.  Many telecommunications
networks  are  now picking up on IP's efficiencies in transporting voice traffic
(known  as  "voice  over  IP") as well as the more traditional data services. By
using  IP  as  the  core  protocol  for  inter-cell  communications, SpectruCell
provides  more  efficient  base  station  networking.  More  significantly,
SpectruCell  provides  a  method  for  integration  of  future  mobile  Internet
services.

     At  present,  all  wireless  IP  traffic must be encapsulated into existing
air-interface  protocols, leading to many inefficiencies. For example, while GSM
is  very  efficient  at  carrying  voice traffic via radio, it is inefficient at
providing  data/internet  connectivity,  being  both  expensive  and  slow.

     Other  voice  call  based air protocols, such as AMPS, suffer similar speed
and  expense  difficulties.  This  inefficiency  is  because  of the fundamental
problems  associated  with  sending  packet-based  (Internet)  traffic  on  a
connection-oriented  network  (GSM/AMPS).   The  centralized  architecture  of a
traditional cellular network is also inappropriate for third generation personal
communications  protocols,  which is why SpectruCell has developed a distributed
design.

     THE  SPECTRUCELL  NETWORK

     Rather  than  having  a  central controller (potentially a central point of
failure),  SpectruCell  moves  control and call processing/routing into the base
stations.  In  some  cases,  where  compatibility  with  existing  protocols  is
required,  there  would need to be some centralized control. This would not mean
all  communications  traffic would have to be routed centrally, just the control
information.  This semi-centralized architecture provides a more dynamic network
capacity  and  a  level  of  network redundancy. This style of network structure
would  help  to  eliminate  MTSO  congestion  that  causes network overloads and
results  in  dropped  or  lost  calls.
The  SpectruCell  architecture  does  not  require  a  land-based  backbone
connection  between  cell  sites. An inter-cell connection can just as easily be
implemented  using  a  point-to-point  microwave  link  or  via  a  satellite.

     The  telecommunications  market  dictates  that there will always be a wide
variety  of  traffic  with  different priorities. The SpectruCell base station's
router  functionality  means  it can prioritize the various types of traffic and
because  bandwidth  costs are a significant factor in modern network operations,
SpectruCell  can  accommodate variations in both channel bandwidth and cost. For
example,  there  may be both a fibre optic connection and a satellite connection
to  the  SpectruCell  base  station.  This could enable the base station to rout
time-critical  voice  traffic  over  the  fibre  backbone,  while  sending  less
time-critical  traffic,  such  as  email and web pages, over the satellite link.

     KEY  ADVANTAGES

     A  SpectruCell  network  is  a  flexible  network architecture.  It has two
principle  advantages  over  conventional  cellular  networks:

-    It is able to support multiple protocols (AMPS, CDMA, GSM, 3G, Wireless IP)
     in  a  single  base  station  and
-    It  has  the  ability  to  dynamically reconfigure base stations to support
     various  protocols  through  software  upgrades.

     Spectracell  can  also generally be integrated with current networks and is
consistent with what ADVC management perceives as the direction of the industry,
including  the  concept  of  Digital  Mode  of  Operation  (DMO).  SpectruCell's
architecture  allows:

-    Both  immediate  and  long  term  integration  into  communication  network
     infrastructures.
-    The support of Voice over IP networks. IP will enable voice to be delivered
     over  VPN  (virtual  private networks), allowing telecommunications
     providers to act as primary carriers to other providers who are acting as
     the primary service provider  to  the  customer. Primary service providers
     will be able to manage their  own  mobile  services  within  the  primary
     carrier's  environment.
-    A reduction in  the total cost of network ownership through cheaper rollout
     costs  and  improved  end  user  focus.
-    Better  ways  of  providing  both  improved  and  additional  services  to
     customers,  such  as  number  redirection  or  call  center  handling.
-    Better  access  to  developing  products  based  on  the  facilities within
     intelligent  networks.
-    The  potential  development of new products for the mobile market. The open
     system  approach  provides  a  basis  for developers to create new products
     and services  that use the SpectruCell unit. Many of these new applications
     have not been  developed  yet,  but  SpectruCell's  platform will support
     many new mobile communications  services  and  applications.
The  internal  architecture  of  a  SpectruCell base station is designed to
provide  flexibility for future upgrades.  In its present form, SpectruCell uses
processors  which, to a certain degree, limits the network's bandwidth capacity.
In  the  current  configuration,  some  of  that processing is done in dedicated
hardware  with  more  processors  added as needed in a parallel architecture. As
processor  speeds  increase,  the  capability of a SpectruCell base station also
increases.

MARKET  ENVIRONMENT

     Including  planned  roll-outs through 1999, there are 730 Cellular networks
worldwide  and  it  is  estimated  that  on  average  there  are  usually  200+
cells/antenna  sites  per  network, or approximately 146,000 cells.  In addition
the  World  Bank  reports  that  third  world  countries alone will spend US $40
billion  a  year on telecommunications infrastructure.  SpectruCell units have a
potential  ability  to replace virtually every Cell/Antenna site currently being
operated throughout the world, as well as to become the primary system of choice
for  all  new  systems.

     The  market  in  which  ADVC  operates  is  growing  rapidly:

-    Dataquest  estimates  that  the  expected  growth of the US wireless market
     alone  will  grow  from  3  million  users  to  36  million  by  2003.
-    The  International  Telecommunications  Union,  established  by  the United
     Nations  estimates  that the number of mobile wireless communications users
     will grow  to  in  excess  of  2  billion  by  2010.
-    At present, there are approximately 800+ networks worldwide with an average
     of  500  to  1,000  cell  sites  each.

SALES  AND  MARKETING

     MARKETING  STRATEGY

     ADVC  intends  to  conduct  marketing  focused  directly  at the CEO level,
utilizing  the  relationships  that  ADVC  management has established within the
telecommunication  industry.    The  direct  emphasis  will  be  focused  on:

     Third World Countries: SpectruCell has the ability to provide "green field"
networks  in  third  world  countries.  In  regions  with  little or no existing
communications  infrastructure,  the SpectruCell system will provide a means for
the  deployment  of a wireless communications network infrastructure, at reduced
cost,  and  in  a  shorter  time  frame  than  an equivalent land-based network.

     Major  Telecommunication  Companies:  ADVC  will look to partner with major
telecommunication  companies in each region. The SpectruCell unit has advantages
due  to  its  capability  of  handling  multiple  protocols.
Test  Market  through  Advanced  Global  Communications:  Advanced  Global
Communications,  a  wholly-owned  subsidiary  of  ADVC  ("AGC") will provide the
platform  for ADVC to launch its prototype in June 2000.  The test phase will be
supervised  personally  by Roger May and James Rennie.  AGC was formed to become
the operational arm of ADVC for all North and South American based communication
operations  as  well  as  the  holding company for all currently owned switching
operations,  planned  acquisitions  of  other  switching  and  communications
companies.

     SALES  STRATEGY

     ADVC  plans  to  take  advantage  of the established sales and distribution
channels  that  are  already  established within other companies.  As such, ADVC
will  look to establish joint venture marketing and distribution agreements with
established  reputable  companies in key demographic and marketing locations. In
markets  where  suitable  joint venture arrangements can not be established ADVC
will  look  to  establish  its  own  regional  or  national  distributors.

     SOURCES  OF  REVENUES

     Company  revenues  will  be  derived  from three sources:  SpectruCell unit
sales for new systems, existing network upgrades (SpectruCell can be added to an
existing network and run in conjunction with other system architecture), and the
sale  of RF wireless circuitry boards.  There is an additional potential for the
sale  of  licensing  arrangements.

PROPRIETARY  TECHNOLOGY

     The  unique  proprietary  element of the SpectruCell architecture is in the
design  of  the Wide Band Spectrum Signal Processor (SSP) at the Mobil Telephone
Switching  Office  (MTSO) that will enable the transmission of the full spectrum
of the base band signal to the MTSO for processing and distribution.  The unique
and  extremely complex design of the SSP that will be located at the MTSO is the
key  to  the  operational viability of UWSC, SpectruCell will be able to utilize
either  existing  fiber  optic  technology  or  dedicated  point  to point radio
frequency bandwidth to connect the MTSO to the Antenna site.  Both the specially
designed  DSP  at  the cell/antenna site and the SSP at the MTSO and much of the
specialized  circuitry  necessary  to process the full spectrum of the base band
signal,  with the variable frequency modulation, are proprietary to the Company.
Patents  and  copyrights  will  be  applied  for  in  regard  to all appropriate
circuitry  design  and  specialized  applications.

     The  SpectruCell  concept  is  essentially  a wide-area distributed antenna
network  connected  via fiber trunks to a radio controller and switching center.
Aside  from  the  proprietary  SSP  circuitry  and  software, SpectruCell relies
primarily  on  existing components and sub-systems.  Any technology risk usually
associated  with  a  new  product  is minimal as SpectruCell is simply a further
development  and  re-application  of  current  technology.  SpectruCell's  fiber
backbone  (for  Phase  2  development  point to point high speed radio frequency
connection)  provides  unlimited  bandwidth  potential  to any operator, and the
system  is  forward  and backwards compatible with any wireless access standard,
including  currently  evolving  and  future  protocols.
COMPETITION

     The  SpectruCell  system  will  compete with traditional cellular telephone
technology  and  other  wireless  communication  technology.  Without  a  doubt,
existing  wireless communications companies have substantially greater resources
and  market  penetration  than  the  Company.  We will have to differentiate our
technology  through  cost  savings  in  implementation  and upgrades and through
improved  service.

     Some  of  the  competitive  advantages  of  the SpectruCell system are more
efficient  equipment utilization, reduced capital equipment costs (preliminarily
estimated  at 50%-70% less), and higher revenues from increased U.S. and foreign
roaming,  or  multiple  protocol,  calls handled in domestic networks.  One very
important  advantage  is  that  SpectruCell  can  be  implemented  into existing
cellular  networks  and  run  in  parallel  with  conventional  cellular network
technology.  It  does  not  require the complete redesign and replacement of the
existing  cellular  network  structure.  Rather it can be implemented in stages,
until  the  entire  network  structure  has  been  upgraded  to  the SpectruCell
architecture.

     We cannot be sure that we will be able to effectively compete with existing
wireless  network  companies or that we will gain acceptance for the SpectruCell
system.

GOVERNMENT  REGULATION

     The  Company's  proposed  provision  of wireless communications services is
subject  to substantial government regulation.  Federal law regulates interstate
and  international  telecommunications,  while  states  have  jurisdiction  over
telecommunications  that originate and terminate within the same state.  Changes
in  existing  policies  or  regulations  in  any  state  or  by  the  Federal
Communications  Commission  ("FCC")  could have a material adverse effect on our
financial  condition  or  results of operations.  There can be no assurance that
the regulatory authorities in one or more states or the FCC will not take action
having  an  adverse  effect on the business or financial condition or results of
operations  of  the  Company.

RECENT  DEVELOPMENTS

     HIGH  ALTITUDE  AIRCRAFT  OR  SATELLITE  IMPLEMENTATION

     A  European  company  recently  expressed  a  high  degree  of  interest in
SpectruCell  operated from low altitude aerial mobile wireless networks for data
transmissions  utilizing  high  altitude  aircraft  as  technological  platform.
Operators  of  one  of  the major low level satellite networks in eastern Europe
also  expressed  a high level of interest.  Both of these companies expressed an
interest  in  utilizing  the  SpectruCell  technology  in their low level aerial
platform  to  create  a  truly  wireless  network  for high speed data/voice and
Internet  functionality.
FORMATION  OF  ADVANCED  GLOBAL  COMMUNICATIONS,  INC.

     On  July  20,  1999,  Advanced  Global  Communications,  Inc.  ("AGC")  was
incorporated  in  the State of Florida.  AGC is a wholly-owned subsidiary of the
Company.  AGC  was  formed  for acting as the operational arm of the Company for
all United States based communications operations as well as the holding company
for  all  currently  owned  switching  operations  and  proposed  acquisitions.

     In  November 1999, AGC entered into an agreement with the Company, World IP
Incorporated, Sur Comunicaciones, S.A., Acinel, S.A. and the former shareholders
of  World  IP.  Under  the  agreement,  AGC agreed to purchase 51% of World IP's
common  stock  for  $95,000 cash to be paid by January 12, 2000.  In addition to
the  cash paid for the stock, AGC will pay up to $60,000 to World IP which funds
will be used to open a point of presence in Venezuela.  In addition, the Company
issued  500,000  shares of restricted common stock to the former shareholders of
World  IP.  Those  shares may be adjusted up to 1,000,000 restricted shares upon
measuring  the  performance of World IP and its subsidiaries, Sur Comunicaciones
and  Acinel.

BUSINESS  HISTORY

     ADVC  was incorporated as a Nevada corporation on April 30, 1998.  On April
7,  1999,  the  Company  merged  with  Media Forum International Inc ("MFII"), a
Florida  corporation,  pursuant  to  which  MFII  was  the  surviving entity but
subsequently changed its name to Advanced Communication Technologies, Inc.  This
transaction  is known as a reverse acquisition.  The company was established for
the  development  and  production  of  the  SpectruCell  System.

     Upon  completion  of  the merger with MFII, the Company changed its trading
symbol  and  began  trading on the Over-the-counter Bulletin Board maintained by
Nasdaq  under  the symbol "ADVC."  On January 4, 1999, the NASD advised that all
OTCBB  companies would be required to become "reporting companies" in accordance
with  the  rules and regulations of the Securities and Exchange Commission or be
subject to deletion from the OTCBB.  The NASD provided a phase in schedule based
on each company's trading symbol on January 4, 1999.  Since the Company's symbol
on  January  4,  1999  was  MFMI,  the  Company's stock was subject to delisting
effective  February  10,  2000 if it had not become reporting.  In January 2000,
ADVC  acquired Smart Investment.com, Inc. ("SICI") through a stock exchange with
SICI's  sole shareholder.  Immediately upon completion of that acquisition, ADVC
elected  successor issuer status in accordance with Rule 12g-3 promulgated under
the  Securities  Act  of  1934, as amended, and consequently became a "reporting
company"  in  compliance  with  the  NASD's  requirements.

EMPLOYEES

     As  of  December 31, 1999, we had four full-time employees and no part time
employees, not including the employees of any of our acquired organizations.  Of
these employees, three work in our administrative offices and one works for AGC.
None  of  our  employees  is covered by any collective bargaining agreement.  We
believe  that  our  relations  with  our  employees  are  good.
FACILITIES

     Our principal executive offices are located at 19200 Von Karman, Suite 500,
Irvine,  California  92612.  Rental  payments on the lease were $1,250 per month
for  a  lease  term  of  six  months  from July 24, 1999, which was extended and
amended on December 15, 1999 to increase the rental rate to $1,300 per month for
an  additional  six months.  At the end of the lease terms for our rental space,
we believe that we can lease the same or comparable offices at approximately the
same  monthly  rate.

                                 RISK  FACTORS

In  this  section we highlight some of the risks associated with ADVC's business
and  operations.  Prospective  investors should carefully consider the following
risk  factors  when evaluating an investment in the common stock offered by this
Reoffer  Prospectus.

     INVESTORS CANNOT DETERMINE POTENTIAL REVENUES, PROFITS OR FAILURES FROM OUR
HISTORY  BECAUSE OUR BUSINESS HAS EXISTED FOR ONLY A SHORT PERIOD OF TIME.   Our
executive  officers  commenced  our  major line of business relatively recently.
Accordingly,  you can evaluate our business, and therefore our future prospects,
based  only  on a limited operating history.  In addition, you must consider our
prospects in light of the risks and uncertainties encountered by companies in an
early  stage  of  development  in  new  and  rapidly  evolving  markets.

     WE  HAVE  NEVER BEEN PROFITABLE AND MAY NOT BE PROFITABLE IN THE FUTURE. We
have incurred losses in our business operation since our inception. We expect to
continue  to  lose  money for the foreseeable future, and we do not know when we
will  become  profitable,  if  at  all.  Failure  to  achieve  and  maintain
profitability  may  adversely  affect  the  market  price  of  our common stock.

     OUR  AUDITORS  HAVE  ADVISED  THAT  WE HAVE TO OBTAIN ADDITIONAL CAPITAL TO
CONTINUE  IN  BUSINESS.  Our  auditors in their report included in our financial
statements  have  expressed  doubt  about  our  ability  to  continue as a going
company.  That  risk  is  primarily dependent on our ability to raise sufficient
money  to undertake our business plan.  If we do not continue as a business, our
stock  would  be  worth  substantially  less.

     WE  MAY  BE  UNABLE TO MEET OUR CAPITAL REQUIREMENTS WHICH MAY SLOW DOWN OR
CURTAIL  OUR  BUSINESS  PLANS  .  If  our capital is insufficient to conduct our
business  and  if we are unable to obtain needed financing, we will be unable to
promote  our  Spectracell  system, build out communications systems or otherwise
our  competitive  position.  Since we intend to rapidly commence development and
completion of our system, it is certain that we will require additional capital.
We have not thoroughly investigated whether this capital would be available, who
would  provide  it,  and  on  what  terms. If we are unable to raise the capital
required  to fund our growth, on acceptable terms, our business may be seriously
harmed  or  even  terminated.
THERE  IS A LIMITED PUBLIC TRADING MARKET FOR OUR COMMON STOCK.  Our Common
Stock  presently  trades on the Nasdaq over-the-counter bulletin board under the
symbol  ADVC.  There  can  be  no  assurance,  however,  that  such  market will
continue.  There  can  be no assurance that any other market will be established
in  the  future.  There  can  be  no  assurance that an investor will be able to
liquidate  his  or  her  investment  without considerable delay, if at all.  The
price  of  our  Common  Stock  may  be  highly  volatile.

     COMPETITION.  The  wireless  telecommunications  industry  is  highly
competitive  and affected by the introduction of new services by, and the market
activities  of, major industry participants, including AT&T Corp., Pacific Bell,
Sprint  and  other  wireless cellular carriers.   Competition in the business is
based  upon  pricing,  customer service, billing services and perceived quality.
Most  of  our  competitors  are substantially larger and have greater financial,
technical  and  marketing resources.  Although we believe that we have the human
and  technical  resources to pursue our strategy and compete effectively in this
competitive  environment, our success will depend upon our  continued ability to
profitably  provide  high  quality,  high  value  services  at  prices generally
competitive  with  those  charged  by  our  competitors.

     CONCENTRATION  OF  STOCK  OWNERSHIP.  As  of December 31, 1999, the present
directors  and  executive officers, and their respective affiliates beneficially
owned approximately 34.9% of our outstanding common stock.  As a result of their
ownership,  the directors and executive officers and their respective affiliates
collectively  are  able  to  significantly  influence  all  matters  requiring
shareholder  approval,  including  the  election  of  directors  and approval of
significant  corporate  transactions.  This  concentration of ownership may also
have  the  effect  of delaying or preventing a change in control of the Company.

     DEPENDENCE  ON  MANAGEMENT.  Our  success depends, to a significant extent,
upon  certain key employees and directors, including primarily, Roger May.   The
loss  of  services  of  one  or more of these employees or director could have a
material  adverse effect on our business.  In addition, we have substantial need
for  additional  qualified  management and marketing personnel.  We believe that
our  future success will also depend in part upon our ability to attract, retain
and  motivate  qualified  personnel.  There  can be no assurance that we will be
successful  in  attracting  and  retaining such personnel.  Competition for such
personnel  is  intense.  We  currently  do not maintain a policy of key man life
insurance  on  any  employees.

WE  RELY  ON LICENSES FOR OUR TECHNOLOGY. Our SpectruCell technology is operated
through  a license with a related party.  The license agreement provides for the
payment  of  certain  fees  and  is  limited  to  North  and  South  America.
"PENNY STOCK" ISSUES.  The shares of the Common Stock are "penny stocks" as
defined  in  the Exchange Act, which are traded on the OTC Bulletin Board.  As a
result,  an investor may find it more difficult to dispose of or obtain accurate
quotations  as  to  the price of the shares of the Common Stock being registered
hereby.  In  addition,  the  "penny stock" rules adopted by the Commission under
the  Exchange  Act subject the sale of the shares of the Common Stock to certain
regulations  which  impose  sales  practice requirements on broker-dealers.  For
example,  broker-dealers  selling  such  securities must, prior to effecting the
transaction, provide their customers with a document that discloses the risks of
investing  in  such  securities.  Furthermore,  if  the  person  purchasing  the
securities  is  someone  other  than  an  accredited  investor or an established
customer of the broker-dealer, the broker-dealer must also approve the potential
customer's  account by obtaining information concerning the customer's financial
situation,  investment  experience and investment objectives.  The broker-dealer
must  also  make  a  determination  whether  the transaction is suitable for the
customer  and  whether  the  customer has sufficient knowledge and experience in
financial matters to be reasonably expected to be capable of evaluating the risk
of  transactions  in  such  securities.  Accordingly, the Commission's rules may
limit  the  number  of  potential  purchasers of the shares of the Common Stock.

     If  the Company can meet the listing requirements in the future, management
intends  to  apply  to  include  the shares of the Common Stock being registered
hereby  for quotation on The NASDAQ SmallCap Market operated by The NASDAQ Stock
Market.  The  Common Stock has not yet been approved for quotation on The NASDAQ
SmallCap Market and there can be no assurance that an active trading market will
develop  or  if  such market is developed that it will be sustained.  The NASDAQ
Stock  Market recently approved changes to the standards for companies to become
listed  on  The  NASDAQ  SmallCap  Market,  including,  without  limitation, new
corporate governance standards, a new requirement that companies seeking listing
have  net tangible assets of $2,000,000, market capitalization of $35,000,000 or
net  income  of  $500,000 and other qualitative requirements.  If the Company is
unable  to satisfy the requirements for quotation on The NASDAQ SmallCap Market,
trading  in  the  Common  Stock  being  registered  hereby  would continue to be
conducted on the OTC Bulletin Board.  Even if the shares of the Common Stock are
listed  for  quotation  on  The  NASDAQ SmallCap Market, the market price of the
shares  must remain above $5.00 per share or else such shares will be subject to
the  "penny stock" rules of the Commission discussed above.  If the market price
of  such  shares  falls below $1.00 per share, such shares will be delisted from
The  NASDAQ  SmallCap  Market  and will once again be quoted on the OTC Bulletin
Board.

     In  addition  to  the  recent changes in The NASDAQ SmallCap Market listing
requirements  discussed  above,  the National Association of Securities Dealers,
Inc.  (the  "NASD")  has  recently  announced  changes  in  the requirements for
continued  quotation  on  the  OTC  Bulletin  Board.  Essentially  the new rules
require  OTC  Bulletin  Board  companies  to  file quarterly and annual reports,
required  under  the Exchange Act, with the Commission or appropriate banking or
insurance  regulators.  If  companies currently quoted on the OTC Bulletin Board
do  not  comply with the new NASD rules, their shares will only be quoted in the
less  automated  "Pink  Sheets",  a system run by the National Quotation Bureau,
Inc.  If  for  some  reason  the  Company  should  not file its required reports
pursuant to the Exchange Act, it is possible that the Company would no longer be
eligible  for  quotation on the OTC Bulletin Board and would be relegated to the
"Pink  Sheets",  There  can  be  no assurance that an active trading market will
develop  for  the  shares  of  the  Common Stock in the "Pink Sheets" or if such
market  is  developed  that  it  will  be  sustained.

     RESALE  RESTRICTIONS.  Various state securities laws impose restrictions on
transferring  "penny  stocks" and as a result, investors in the Common Stock may
have  their  ability  to  sell  their  shares of the Common Stock impaired.  For
example, the Utah Securities Commission prohibits brokers from soliciting buyers
for  "penny  stocks",  which  makes  selling  them  more  difficult.

     NO  DIVIDENDS.  The Company has never paid any cash dividends on its Common
Stock  and  does not anticipate paying cash dividends in the foreseeable future.
The  payment  of dividends by the Company will depend on its earnings, financial
condition  and other business and economic factors affecting the Company at that
time  as  the  Board  of Directors may consider relevant.  The Company currently
intends  to retain any earnings to provide for the development and growth of the
Company.
POTENTIAL  REVENUE  AND  STOCK  PRICE  VOLATILITY.  The  Company's  future
operating  results  may vary substantially from quarter to quarter.  Revenues in
any  quarter  are substantially dependent on receipt of orders and installations
in  that  quarter and the Company's staffing and operating expenses are based on
anticipated  revenue  levels from these orders.  Since a high percentage of this
Company's  costs  are  fixed, the loss of any one order or the failure to obtain
new orders as existing orders are completed could cause significant fluctuations
in  the  Company's  revenue and cash flow from quarter to quarter.  Due to these
and  other  factors,  including  the general economy, stock market conditions or
announcements  by the Company or its competitors, the market price of the Common
Stock  may  be  highly  volatile.

     FORWARD-LOOKING  STATEMENTS AND ASSOCIATED RISKS.  Management believes that
this  Reoffer  Prospectus  contains  forward-looking  statements,  including
statements  regarding,  among other items, the Company's future plans and growth
strategies and anticipated trends in the industry in which the Company operates.
These  forward-looking  statements  are  based largely on the Company's control.
Actual  results could differ materially from these forward-looking statements as
a  result  of  factors  described herein, including, among others, regulatory or
economic influences.  In light of these risks and uncertainties, there can be no
assurance  that  the  forward-looking  information  should  not be regarded as a
representation  by the Company or any other person that the objectives and plans
of  the  Company  will  be  achieved.

                                 USE  OF  PROCEEDS

ADVC  will  not  receive  any  of the proceeds from the sale of shares of common
stock  by  the  Selling  Shareholders.

                              SELLING SHAREHOLDERS

The  Shares  of  the  Company to which this Reoffer Prospectus relates are being
registered  for  reoffers  and resales by the Selling Shareholders, who acquired
the  Shares  pursuant  to  a  compensatory benefit plan with ADVC for consulting
services  they  provided  to  ADVC.  The  Selling Shareholders may resell all, a
portion  or  none  of  such  Shares  from  time  to  time.

The  table below sets forth with respect to the Selling Shareholders, based upon
information  available  to  the  Company  as  of February 8, 2000, the number of
Shares owned, the number of Shares registered by this Reoffer Prospectus and the
number  and  percent  of outstanding Shares that will be owned after the sale of
the  registered  Shares  assuming  the  sale  of  all  of the registered Shares.
% OF SHARES
                         NUMBER OF          NUMBER OF SHARES                            OWNED BY
 SELLING                SHARES OWNED        REGISTERED BY       NUMBER OF SHARES       SHAREHOLDER
 SHAREHOLDERS           BEFORE SALE         PROSPECTUS          OWNED AFTER SALE        AFTER SALE
---------------------  ---------------      ----------------    -----------------     --------------

M. Richard Cutler (1)     600,000              400,000              200,000                 0.30%
(1)  Of  such  shares,  200,000  are  held  in  the  name  of MRC Legal Services
Corporation.  M.  Richard  Cutler  is the sole shareholder of MRC Legal Services
Corporation.
PLAN OF DISTRIBUTION

The  Selling  Shareholders may sell the Shares for value from time to time under
this  Reoffer  Prospectus  in  one  or more transactions on the Over-the-Counter
Bulletin  Board  maintained  by  Nasdaq,  or  other  exchange,  in  a negotiated
transaction  or  in  a  combination  of  such  methods of sale, at market prices
prevailing  at  the  time  of  sale, at prices related to such prevailing market
prices  or  at prices otherwise negotiated.  The Selling Shareholders may effect
such  transactions by selling the Shares to or through brokers-dealers, and such
broker-dealers  may  receive compensation in the form of underwriting discounts,
concessions  or  commissions from the Selling Shareholders and/or the purchasers
of  the Shares for whom such broker-dealers may act as agent (which compensation
may  be  less  than  or  in  excess  of  customary  commissions).

The  Selling  Shareholders  and  any  broker-dealers  that  participate  in  the
distribution of the Shares may be deemed to be "underwriters" within the meaning
of  Section  2(11) of the 1933 Act, and any commissions received by them and any
profit  on  the  resale of the Shares sold by them may be deemed be underwriting
discounts  and  commissions  under the 1933 Act.  All selling and other expenses
incurred  by the Selling Shareholders will be borne by the Selling Shareholders.

In  addition  to any Shares sold hereunder, the Selling Shareholders may, at the
same  time,  sell any shares of common stock, including the Shares, owned by him
or  her  in  compliance  with all of the requirements of Rule 144, regardless of
whether  such  shares  are  covered  by  this  Reoffer  Prospectus.

There is no assurance that the Selling Shareholders will sell all or any portion
of  the  Shares  offered.

The  Company  will  pay all expenses in connection with this offering other than
the  legal fees incurred in connection with the preparation of this registration
statement  and  will  not  receive  any proceeds from sales of any Shares by the
Selling  Shareholders.

                                  LEGAL MATTERS

The  validity  of  the  Common  Stock offered hereby will be passed upon for the
Company  by  Jack  H.  Halperin,  counsel  to  the Company.  Mr. Halperin is the
beneficial  owner  of  244,000  shares  of  the  Company's  common  stock.

                                     EXPERTS

The balance sheets as of June 30, 1998, March 31, 1999 and June 30, 1999 and the
statements  of  operations,  shareholders'  equity and cash flows for the fiscal
years ended June 30, 1998 and June 30, 1999, and for the nine months ended March
31,  1999,  of  Advanced  Communications Technologies, Inc. (and its predecessor
Media  Forum  International,  Inc.), have been incorporated by reference in this
Registration  Statement  in  reliance on the report of Weinberg & Company, P.A.,
independent  accountants,  given  on  the  authority  of that firm as experts in
accounting  and  auditing.
PART  II

                   INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE.

     The  following  documents  are  hereby  incorporated  by  reference in this
Registration  Statement:

(i)     Registrant's  Form  8-K for an event on January 31, 2000, filed with the
Commission  on  February  4,  2000.

(ii)     Registrant's Form 10-SB (in the name of Smart Investment.com, Inc., the
Company's  successor)  filed  on  December  10,  1999.

(iii)     All  other  reports and documents subsequently filed by the Registrant
pursuant  after  the  date  of  this Registration Statement pursuant to Sections
13(a),  13(c),  14, or 15(d) of the Securities Exchange Act of 1934 and prior to
the  filing  of  a  post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all securities then remaining
unsold,  shall be deemed to be incorporated by reference and to be a part hereof
from  the  date  of  the  filing  of  such  documents.

ITEM  4.     DESCRIPTION  OF  SECURITIES.

     Not  applicable.

ITEM  5.     INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL.

Certain  legal  matters  with respect to the Common Stock offered hereby will be
passed  upon  for  the Company by Jack H. Halperin, counsel to the Company.  Mr.
Halperin  is  the  beneficial  owner  of  244,000 shares of the Company's common
stock.

ITEM  6.     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS.

     The  Corporation  Laws  of  the  State  of Florida and the Company's Bylaws
provide  for  indemnification  of  the  Company's  Directors for liabilities and
expenses  that  they  may  incur  in such capacities.  In general, Directors and
Officers are indemnified with respect to actions taken in good faith in a manner
reasonably  believed  to  be  in,  or  not opposed to, the best interests of the
Company, and with respect to any criminal action or proceeding, actions that the
indemnitee  had  no reasonable cause to believe were unlawful.  Furthermore, the
personal  liability  of  the  Directors  is limited as provided in the Company's
Articles  of  Incorporation.

ITEM  7.     EXEMPTION  FROM  REGISTRATION  CLAIMED.

     The  Shares  were  issued  for  consulting  and advisory services rendered.
These  sales  were  made  in  reliance  of  the  exemption from the registration
requirements  of  the  Securities  Act of 1933, as amended, contained in Section
4(2)  thereof  covering  transactions  not  involving any public offering or not
involving  any  "offer"  or  "sale".

ITEM  8.     EXHIBITS
2.1     Articles  of  Incorporation  of  Media  Forum  International,  Inc.
2.2     Second  Amendment  to  Articles  of  Incorporation  of Telenetworx, Inc.
2.3     Third  Amendment  to  Articles  of  Incorporation  of  Media  Forum
        International,  Inc.
2.4     Bylaws  of  the  Company
5       Opinion  of  Jack  H.  Halperin.
10.1    Consulting  Agreement  with  M.  Richard Cutler dated January 31, 2000.
23.1    Consent  of  Weinberg  &  Company,  P.A.,  independent  public
        accountants
23.2    Consent  of  Jack  H.  Halperin  (contained in his opinion set forth as
        Exhibit  5  hereto)
ITEM  9.     UNDERTAKINGS.

     (a)     The  undersigned  Registrant  hereby  undertakes:

(1)     To  file,  during  any period in which offers or sales are being made, a
post-effective  amendment to this Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in
the  Registration  Statement  or  any material change to such information in the
Registration  Statement.

(2)     That,  for the purpose of determining any liability under the Securities
Act  of  1933,  each  such  post-effective amendment shall be deemed to be a new
registration  statement  relating  to  the  securities  offered therein, and the
offering  of such securities at that time shall be deemed to be the initial BONA
FIDE  offering  thereof.

(3)     To  remove  from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

(b)     The  undersigned  Registrant  hereby  undertakes  that,  for purposes of
determining  any  liability under the Securities Act of 1933, each filing of the
Registrant's  Annual  Report  pursuant  to Section 13(a) or Section 15(d) of the
Securities  Exchange  Act  of  1934  (and,  where  applicable, each filing of an
employee  benefit  plan's  annual  report  pursuant  to  Section  15(d)  of  the
Securities  Exchange  Act  of  1934)  that  is  incorporated by reference in the
Registration  Statement  shall  be  deemed  to  be  a new registration statement
relating  to the securities offered therein, and the offering of such securities
at  that  time  shall  be  deemed  to be the initial BONA FIDE offering thereof.

(c)     Insofar  as indemnification for liabilities arising under the Securities
Act  of  1933 may be permitted to directors, officers and controlling persons of
the  Registrant  pursuant  to  the  foregoing  provisions,  or  otherwise,  the
Registrant  has  been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and  is, therefore, unenforceable. In the event that a claim for indemnification
against  such  liabilities (other than the payment by the Registrant of expenses
incurred  or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has  been  settled  by  controlling  precedent, submit to a court of appropriate
jurisdiction  the  question whether such indemnification by it is against public
policy  as  expressed  in  the  Securities Act and will be governed by the final
adjudication  of  such  issue.
SIGNATURES

     Pursuant  to the requirements of the Securities Act of 1933, the registrant
certifies  that  it  has  reasonable grounds to believe that is meets all of the
requirements  for  filing  on  Form  S-8  and  has duly caused this registration
statement  to  be  signed  on  its  behalf  by  the  undersigned, thereunto duly
authorized,  in  the  City of Irvine, State of California, on February  9, 2000.

                                   ADVANCED  COMMUNICATIONS  TECHNOLOGIES,  INC.

                                    /s/  Roger  May
                                   -------------------
                                   By:     Roger  May
                                   Its:     Chief  Executive  Officer

     Pursuant  to  the  requirements  of  the  Securities  Act  of  1933,  this
registration  statement  has  been  signed  by  the  following  persons  in  the
capacities  and  on  the  dates  indicated.

   /s/   Roger  May                    Chief  Executive Officer, Chairman of the
-------------------                    Board and Director
Roger  May

 /s/  Wayne  I. Danson                 Chief Financial Officer and Director
------------------------
Wayne  I.  Danson

 /s/   Jonathan  J.  Lichtman           Director
-------------------------------
Jonathan  J.  Lichtman

/s/   Dr.  Michael  Finch               Director
----------------------------
Dr.  Michael  Finch

/s/   Randall  Prouty                   Director
------------------------
Randall  Prouty

/s/    Wilbank  J.  Roche               Director
----------------------------
Wilbank  J.  Roche