UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934




       Date of Report (Date of earliest event reported): November 13, 2000
                                                         -----------------


                                    CBQ, Inc.
             (Exact name of registrant as specified in its charter)




          Colorado                      0-28831                  84-1047159
          ---------                     -------                  ----------
(State or other jurisdiction        (Commission File           (IRS Employer
      of incorporation)                 Number)             Identification No.)




                 48 S.W. 16th Street, Dania Beach, Florida 33004
                 -----------------------------------------------
               (Address of principal executive offices) (Zip Code)





        Registrant's telephone number, including area code (954) 927-0034
                                                           --------------




                                       N/A
         (Former name or former address, if changed since last report.)





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Item 4.  Change in Registrant's Certifying Accountant.

        On  October  17,  2000,   the  Company   accepted  the   resignation  of
Halliburton,  Hunter & Associates as the independent accountants of the Company,
and appointed Grant Thornton LLP as the independent accountants. The Company had
no  disagreement  with  its  former  accountants  on any  matter  of  accounting
principal or  practice,  financial  statement  disclosure  or auditing  scope or
procedure  which  would have caused the  accountants  to make  reference  in its
report  upon  the  subject  matter  of the  disagreement.  Further,  the  former
principal  accountants'  report on the  financial  statements  dd not contain an
adverse opinion or a disclaimer of opinion or qualification as to audit scope or
accounting  principle.  The decision to accept the  resignation of  Halliburton,
Hunter  &  Associates  and  the   appointment  of  Grant  Thornton  LLP  as  the
Registrant's independent accountants was approved by the full Board of Directors
since  the  Company  has no audit or  similar  committee.  The  original  of the
resignation letter of the former accountants is on file with the Company. A copy
of this letter is included as Exhibit 1 of the Form 8K filed November 15, 2000.


                                          SIGNATURES

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


                                    CBQ, Inc.


Date: February 28, 2002                     By:    /s/ W. Steven Garrett
                                               --------------------------------
                                               W. Steven Garrett, President/CEO




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