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Dec 27-31, 2004
December 31, 2004

Good Morning,
Stocks may have sufficiently pulled back enough over the past four years to facilitate some
decent growth in 2005.  Taking this into account, we have been studying all of the major
market indices to try and find the best opportunities out there.  Almost all of the them are
near or above 52 week highs, and a lack of selling recently has kept them propped up very
nicely.  The DOW will have to get close to 12,000 to match it's all time highs, while the S&P
500 is a little bit closer.  All of the Small cap Indices like the Russell 2000, and S&P 600 did
not experience the declines saw in the other markets, and are right at all time highs.  Anyone
who has been in the markets for a while will tell you that the percentage declines of the past
five years in relationship to the high and low of that time period were not even close to some
of the more extreme bear markets of the past century.  The NASDAQ, on the other hand,
experienced it's biggest decline from and exponential, and linear standpoint, whichever way
you slice it, investors who held on to tech stocks through the entire ride found the most
volatile stock market of all time.  The NASDAQ Composite, NASDAQ 100 and the Philly
semiconductor index are all off their highs by such a significant amount, that it is hard to
overlook the possibilities.  We believe becoming more heavily invested in tech over the next
year could be like buying indusrtrial stocks right after the great depression, which resulted in
some of the biggest percentage gains of all time.  The key elements of this possible rally in
tech will be if we see a Pentium 5, and a new version of Windows this year.  We think it is
interesting how the pace of these new versions completely stood still over the past four
years.  Futures point to a similar market as yesterdays, and we could easily see the lightest
volume of the year.  The Bond market is closed among others, but the stock market is not
taking any time off for New Years, perhaps because of the Reagan Funeral.
Micro Cap View
and potential sign of improved liquidity and quality, is the number of market makers per New
Initiatives and Recent Developments
With such light volume all week perhaps culminating with the weakest day of the year today,
we do not see any pressing need to become heavily invested in stocks at the moment, and
sporadically add new positions to the portfolio today.  We strongly believe that the markets
will allow a reasonable pull back opportunity next week, and allow us to get in some new
stocks we are watching at better prices.  We do, however, want to become as heavily
invested as possible soon, because we feel the final leg of the OTC BB's historic rally will be
realized by February.  Beyond that, we will take any profits that are there off of the table and
become as defensive as possible going into the summer doldrums.  The improved liquidity
and transparency we continue to see in this market may facilitate a less extreme seasonal
swing than we have seen in the past, and that would be very refreshing.  We will be paying
very close attention to the stocks already in the portfolio, and would not mind adding a little
bit more to our STTC position, as well as the AESK position, should it dip a little bit further on
light volume.  RSGC and MBAH remain rather boring.  Please note our new conditions for
TIDE as well.
The Portfolio
American Skiing Co (AESK)

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Portfolio Overview                                                                   
   
Our Average Price:  $.70
Portfolio %: 6.5%
Portfolio % Range:  6.4-7.3%
Next Buy:  $.57
Next Sell:  $1.20
Quick Glance PSD Rating: 3
(1= close to next buy, 10= close to next sell)
http://www.peaks.com  

Closing Price:  $.61

Quick Profile
American Skiing Company is a holding company, operating through various
wholly owned subsidiaries. The Company develops, owns, and operates a
range of hospitality-related businesses, including skier development programs,
hotels, golf courses, restaurants, and retail locations. It also develops, markets,
and operates ski-in/ski-out alpine villages, townhouses, condominiums, and
quarter and eighth share ownership hotels. The Company manages its
operations in two business segments, resort operations and real estate
operations.

Contact:
136 Heber Avenue #303, P. O. Box 4552
Park City, UT 84060
Phone: (435) 615-0340
Fax: (435) 615-4780
Email:
investinfo@ascresorts.com



We are still very interested in this company despite the decline of the past week or so.  We believe support at .60 may hold up,
and would even like to add some more shares to the portfolio.  We have moved our next buy point up, and may continue to do so
next week.  Unless otherwise noted, we will be using 7% of the portfolio.  Although we have yet to see a huge snowfall  at their
major resorts, milder weather will go a long way towards bringing folks in to spend money, and will offset the extra costs
associated with blowing snow.  We also think that this company will not need to restructure based on a significant savings with
respect to interest rates for some of their long term debt, and as long as they pull off some decent revenues in the coming
quarter, they may remain a take over candidate, and you can bet that the current price is way under valued.  We will have to
keep a close eye on technical values, and thusfar, the light volume we have seen during this pullback is more than positive.
MBA Holdings Inc (MBAH)

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Portfolio Overview                                                                   
   
Our Average Price:  $.2025
Portfolio %:  13.8%
Portfolio % Range:  6.9-14.2%
Next Buy:  $.14
Next Sell:  $.29
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.mbadirect.com  

Closing Price:  $.192


Quick Profile

MBA's founding members have been actively involved in the insurance business
since 1960 and the warranty business since 1974. Their company markets
Mechanical Breakdown protection for the Fireman's Fund Insurance Company,
which has been in business since 1863. MBA also adjudicates and pays all
claims associated with these policies. They are also a marketer and administrator
for: American Bankers Insurance Company of Miami, Florida
Kemper Insurance Company of Long Grove, Illinois
Heritage Warranty Mutual Insurance Company of Lincoln, Nebraska
Standard Guarantee Insurance Company of St. Petersburg, Florida
American Security Insurance Company of Atlanta, Georgia
Allstate Insurance Company of Chicago, Illinois


Contact:
MBA Holdings Inc., Scottsdale
Gaylen Brotherson, 480-860-2288, ext. 317



Although this stock has experienced lackluster performance throughout the last few days, we believe that support at their pre
dividend announcement price will continue to hold up.  We do not, however, feel comfortable in adding more shares at this time,
and will likely initiate a mental stop loss at that support area we have been talking about.  Again, volume will be the key.
RS Group of Companies (RSGC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.61
Portfolio %: 12.7%
Portfolio % Range:  5.5-13%
Next Buy:  $.69
Next Sell:  $1.50
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.rsgc.com  

Closing Price:  $.75

Quick Profile

RS Group of Companies, Inc. has developed and is implementing a strategy to
design, structure and sell a broad series of pass-through risk specialty
insurance and reinsurance platforms throughout North America. In November
2003, through its wholly owned subsidiaries, the Company introduced its core
pass-through risk solution, RentShield(TM) (http://www.rentshield.com), a
Residential Rental Guarantee Program being offered to North America's $300
billion residential real estate rental market. It is estimated that there are over 38
million rental units in the United States and Canada. Rental Guarantee was first
developed in Finland to provide surety to residential property developers and is
being used as an extremely effective marketing tool in the United Kingdom for the
buy-to-let market. It protects investments in the rental units by receiving a
guaranteed income on a certain timeline.



Contact:
RS Group of Companies, Inc.
Patti Cooke, 416-391-4223, ext. 4084
info@rsgc.com

We were finally able to add shares back to this position on Wednesday at what we believe was a great price.  We had been
adjusting our buy condition up little by little every day, and yesterday, $.69 became the magic number, and the ask fell to that
level briefly.  The stock quickly rebounded back to where it has been trading, but appears to be stuck around $.75 for now.  We
originally bought this company because of it's outstanding results last quarter, significantly improved balance sheet, and
extensive positive earnings.  With only 21 million shares outstanding, which appears to be current, we are talking about 15 cents
a share for one quarter.  We believe this company is being acquired for these very reasons, along with their balance sheet,
which shows no long term debt, and their entire liabilities are encompassed by accounts payable.  The reason they are able to
be acquired is that they do not have a lot of cash, and a good bit of their assets are intangible.  We will hold on until this buyout
plays itself out a little bit more, but we have heard hints that this quarters results will not be nearly as good.  For this reason, we
may try and get out before their annual report comes out.  We will just have to wait and see.  We do not see this company being
affected by the Tsunamis in Asia, as a lot of insurance and re-insurance companies have been.  
SoftNet Technology (STTC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.166
Portfolio %:  13.8%
Portfolio % Range:  6.4-14.3%
Next Buy:  .13
Next Sell:  $.25
Quick Glance PSD Rating: 3
(1= close to next buy, 10= close to next sell)
www.softnettechnology.com  

Closing Price:  $.153


Quick Profile

Softnet Technology Corporation recently acquired WholesaleByUs, LLC.  In the
short existence of one year, WBU has been able to reach the Platinum seller
status on EBAY and is close to reaching the highest level -- Titanium. WBU
designed a business model that allows the company to integrate with other
Internet sellers programs as well as with Paypal's system developers program.
All sales can be tracked immediately to allow for the quickest shipping time
possible.



Contact:
SoftNet Technology
James Farinella, 866-898-4842/908-204-9911
www.softnettechnology.com


Despite being somewhat heavily invested in this stock at the moment, we would not mind adding a few more shares to make it the
most heavily weighted stock in the portfolio at this time.  We are in the middle of a tight trading range at the moment, and will
need to see the stock break out above $.165 before seeing any more huge upside potential.  Nevertheless, we have moved our
next buy condition up to take advantage of a possible dip into the low end of this range.  We will keep a very close eye on this
stock.
Tidelands Oil & Gas Corp (TIDE)

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Portfolio Overview                                                                   
   
Our Average Price:  $.66
Portfolio %:  4.9%
Portfolio % Range:  6.8-7.8%
Next Buy:  .89
Next Sell:  $1.25 (Stop Loss @ $1.00)
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
http://www.tidelandsoilandgas.com/

Closing Price:  $1.09

REUTERS ABRIDGED BUSINESS SUMMARY
Expanded Summary

Tidelands Oil & Gas Corporation focuses its business on international pipeline
crossings, gas storage facilities and gas processing plants. Through its seven
subsidiaries, it offers a suite of services for petroleum products and has the
capability to satisfy a variety of international and domestic customers' needs. The
Company is in the final stages of contractual negotiations with PEMEX, Mexico's
state-owned oil and gas company, to build an underground storage facility in the
Brasil Field of the Burgos Basin near Reyonosa, Mexico. On November 10, 2003,
the Company announced that it began flowing gas from its first international
pipeline at the Piedras Negras, Mexico/Eagle Pass, Texas border.



Contact:
1862 West Bitters Rd.
San Antonio, TX 78410
Phone: (210) 764-8642
Email:
barry@grosscapital.com


Yesterdays advance was surprising, but still very welcome.  We took half of the position off the table at out price target of over a
dollar, and will continue to hold the rest of the position for more gains.  Right now, our conditions are such to facilitate an almost
guaranteed profit with plenty of extra upside potential.  We will watch things very closely, but for now, we have a stop loss at a
dollar for the remainder of our shares and will take full profits at $1.25.  We would also consider adding this position back to the
portfolio at somewhere under a dollar.

                                                                            Daily Tip

Making phone calls to the company can be a great way to help understand what they do.  Talking directly to the CEO may help
you clear up a confusing press release, or help you clarify what their goals are.  Do not, however, think that you will be able to
gain some sort of insider information, or something that is not already in their filling with the SEC.  The reason for this is they
simply cannot say anything that is not in these fillings without directly violating securities laws.  If you believe a CEO has given
you some kind of unique information that no one else has, be sure to run far and fast, and don't look back.  Also, understand
that what you are talking to is a salesman, and they will say whatever they can to sell you shares.  A good conversation with a
CEO that leaves you feeling like you are best friends, will likely lead to a long and painful marriage.  SEC reports inherently show
no emotion, and until you can become an efficient robot, this is still the best place to get your information.  

                                                              Enjoy Your Trading Day,
                                                                 Penny Stocks Daily
December 30, 2004

Good Morning,


Stocks appear to be trading mixed today and the year end rally that everyone was
hoping for seems to have already been played out over the past few weeks.  We may
see a little bit more upside next week, but right now is a crucial technical level for stocks.  
We are at the very top of a long term trading range, and although the NASDAQ is at
three year highs as well, it has a long, long way to go before coming close to it's all time
highs.  Over all this year has been positive, but most of the gains we have seen from
depths of 2002 were made up in 2003.  There was a lot of noise for stocks this year,
coupled with the fact that investors who were down so much from the bubble bursting did
not hesitate to get out at break even.  It will simply take a long time for investors to jump
back in with both feet, and we believe the new year will go a long way toward healing the
wounds of time.  We strongly believe and have heard a kind of buzz going around that
tech stocks will absolutely be on fire next year.  Also, small caps have outperformed for
quite a wile now, and may need to pause a while  until blue chips catch back up.  We
would not be surprised to see the NASDAQ approach 4000 within the next six months or
so.


Micro Cap View


This year has turned out to be pretty decent for Micro Caps, which started early in
January this year, and the OTC BB made some significant progress towards separating
itself from the Pink Sheets and legitimizing itself further.  Liquidity is improving faster than
that of the NASDAQ when it first began.  


New Initiatives and Recent Developments


As we have yet to see any evidence of a huge rally we are remaining fairly heavily
invested in cash, but may add one or more new stocks to the portfolio into the new year.  
Right now we are concern is with the stocks that are already in the portfolio.  STTC
appears to be gaining ground again, MBAH is holding steady, TIDE continues to offer
gains and profit taking opportunities, AESK may be finding support, and we continue to
wait and see what else RSGC has to offer.  Stocks that we are particularly interested in
adding more shares to the portfolio are STTC and TIDE.
The Portfolio
American Skiing Co (AESK)

Links
Quick Snapshot
Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.70
Portfolio %: 6.7%
Portfolio % Range:  6.8-7.3%
Next Buy:  $.49
Next Sell:  $1.20
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
http://www.peaks.com  

Closing Price:  $.65

Quick Profile
American Skiing Company is a holding company, operating through various
wholly owned subsidiaries. The Company develops, owns, and operates a
range of hospitality-related businesses, including skier development programs,
hotels, golf courses, restaurants, and retail locations. It also develops, markets,
and operates ski-in/ski-out alpine villages, townhouses, condominiums, and
quarter and eighth share ownership hotels. The Company manages its
operations in two business segments, resort operations and real estate
operations.

Contact:
136 Heber Avenue #303, P. O. Box 4552
Park City, UT 84060
Phone: (435) 615-0340
Fax: (435) 615-4780
Email:
investinfo@ascresorts.com



Activity on this companies mountains appears to be picking up ground headed into the end of this week.  A large portion of their
revenues are generated during this weekend, and a little bit of snow could go a long way toward cutting costs.  A little bit warmer
climate appears to be working it's way into the northeast which will allow for even more skiers to enjoy their time off.
MBA Holdings Inc (MBAH)

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Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
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News Search
Financials
Chat

Portfolio Overview                                                                   
   
Our Average Price:  $.2025
Portfolio %:  14%
Portfolio % Range:  6.9-8.5%
Next Buy:  $.14
Next Sell:  $.29
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.mbadirect.com  

Closing Price:  $.1999


Quick Profile

MBA's founding members have been actively involved in the insurance business
since 1960 and the warranty business since 1974. Their company markets
Mechanical Breakdown protection for the Fireman's Fund Insurance Company,
which has been in business since 1863. MBA also adjudicates and pays all
claims associated with these policies. They are also a marketer and administrator
for: American Bankers Insurance Company of Miami, Florida
Kemper Insurance Company of Long Grove, Illinois
Heritage Warranty Mutual Insurance Company of Lincoln, Nebraska
Standard Guarantee Insurance Company of St. Petersburg, Florida
American Security Insurance Company of Atlanta, Georgia
Allstate Insurance Company of Chicago, Illinois


Contact:
MBA Holdings Inc., Scottsdale
Gaylen Brotherson, 480-860-2288, ext. 317



Support continues to hold up well, and as long as nothing changes, we will continue to hold.  Right now we are about as heavily
invested as we want to be, and we do not expect our next buy condition to be met.  We will probably look to take some gains on
the next pop, no matter how small it is.  We will probably move out sell condition down throughout the rest of this week.
RS Group of Companies (RSGC)

Links
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Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.61
Portfolio %: 5.7%
Portfolio % Range:  5.5-12.4%
Next Buy:  $.69
Next Sell:  $1.50
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.rsgc.com  

Closing Price:  $.75

Quick Profile

RS Group of Companies, Inc. has developed and is implementing a strategy to
design, structure and sell a broad series of pass-through risk specialty
insurance and reinsurance platforms throughout North America. In November
2003, through its wholly owned subsidiaries, the Company introduced its core
pass-through risk solution, RentShield(TM) (http://www.rentshield.com), a
Residential Rental Guarantee Program being offered to North America's $300
billion residential real estate rental market. It is estimated that there are over 38
million rental units in the United States and Canada. Rental Guarantee was first
developed in Finland to provide surety to residential property developers and is
being used as an extremely effective marketing tool in the United Kingdom for the
buy-to-let market. It protects investments in the rental units by receiving a
guaranteed income on a certain timeline.



Contact:
RS Group of Companies, Inc.
Patti Cooke, 416-391-4223, ext. 4084
info@rsgc.com

We were finally able to add shares back to this position at what we believe was a great price.  We had been adjusting our buy
condition up little by little every day, and yesterday, $.69 became the magic number, and the ask fell to that level briefly.  The
stock quickly rebounded back to where it has been trading, but appears to be stuck around $.75 for now.  We originally bought
this company because of it's outstanding results last quarter, significantly improved balance sheet, and extensive positive
earnings.  With only 21 million shares outstanding, which appears to be current, we are talking about 15 cents a share for one
quarter.  We believe this company is being acquired for these very reasons, along with their balance sheet, which shows no long
term debt, and their entire liabilities are encompassed by accounts payable.  The reason they are able to be acquired is that
they do not have a lot of cash, and a good bit of their assets are intangible.  We will hold on until this buyout plays itself out a
little bit more, but we have heard hints that this quarters results will not be nearly as good.  For this reason, we may try and get
out before their annual report comes out.  We will just have to wait and see.
SoftNet Technology (STTC)

Links
Quick Snapshot
Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.166
Portfolio %:  13.8%
Portfolio % Range:  6.4-14.3%
Next Buy:  .091
Next Sell:  $.25
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
www.softnettechnology.com  

Closing Price:  $.15


Quick Profile

Softnet Technology Corporation recently acquired WholesaleByUs, LLC.  In the
short existence of one year, WBU has been able to reach the Platinum seller
status on EBAY and is close to reaching the highest level -- Titanium. WBU
designed a business model that allows the company to integrate with other
Internet sellers programs as well as with Paypal's system developers program.
All sales can be tracked immediately to allow for the quickest shipping time
possible.



Contact:
SoftNet Technology
James Farinella, 866-898-4842/908-204-9911
www.softnettechnology.com


We like this company a lot and feel that investors may not be fully savvy to the kind of revenue potential they are looking at.  
Internet retailers are picking up steam, and we believe that if this stock can get above $.165, then the sky will be the limit.  That is
the key technical level for this position at the moment to either confirm a mid term rally, or the beginning of further declines.
Tidelands Oil & Gas Corp (TIDE)

Links
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Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.66
Portfolio %:  7.5%
Portfolio % Range:  6.8-7.8%
Next Buy:  .59
Next Sell:  $1.00
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
http://www.tidelandsoilandgas.com/

Closing Price:  $.72

REUTERS ABRIDGED BUSINESS SUMMARY
Expanded Summary

Tidelands Oil & Gas Corporation focuses its business on international pipeline
crossings, gas storage facilities and gas processing plants. Through its seven
subsidiaries, it offers a suite of services for petroleum products and has the
capability to satisfy a variety of international and domestic customers' needs. The
Company is in the final stages of contractual negotiations with PEMEX, Mexico's
state-owned oil and gas company, to build an underground storage facility in the
Brasil Field of the Burgos Basin near Reyonosa, Mexico. On November 10, 2003,
the Company announced that it began flowing gas from its first international
pipeline at the Piedras Negras, Mexico/Eagle Pass, Texas border.



Contact:
1862 West Bitters Rd.
San Antonio, TX 78410
Phone: (210) 764-8642
Email:
barry@grosscapital.com


We believe $.70 may be the new support level for this stock, at least in the short term, and as long as Oil holds up above $40.  
We may initiate stop loss at that level shortly to ensure at least a break even performance.  We also may be interested in buying
more shares at that level, and will slowly move our buy condition up, which has already been bumped up today.  We may also
move our sell target up a bit.

                                                                             Daily Tip

When stocks sell off on heavy volume for no apparent reason, never assume that it's a good time to buy.  Wait for news because
sometimes events can happen that are public, but are not reported for a day or two.  This happens a lot on the OTC BB.  One
example would be if a judgment was reached in court instantly becoming public knowledge but not instantly released on the news
wire.  Most news from these companies are internal press releases any way and are rarely from an outside source.  Remember
that any huge fundamental change will be reported to the SEC and available to you.  Big sell offs can also be the result of
related news such as mortgage rates or new laws.  It could also simply be a technical sell off.  Never act right away in these
situations because when the news does come out, the first sell off was just the tip of the iceberg.

                                                               Enjoy Your Trading Day,
                                                                  Penny Stocks Daily
December 29, 2004

Good Morning,



Almost all of the major Indices closed yesterday at new highs, and the NASDAQ finished
at levels not seen since 2001.  A consumer confidence reading of well over 100, which
was far better than expected, may help stocks continue there advance today.  Futures
are pointing to a mixed open however, and stocks will need some sort of catalyst to keep
this momentum up into the end of the year.  Existing home sales and Oil inventories are
due out later today, and could easily provide that catalyst.  As far as the U.S. Dollar, a
rally could help as well.  The year end rally that everyone has been expecting seems to
be short lived, and as we have said in the past, we do not expect the DOW to make it
past 11,000 this week.  Historically stocks do well al the way through February, and we
will ave to wait and see how it plays out this time around.  We are still seeing a high level
of merger and acquisition activity, which is a great sign.  We believe the NASDAQ will
completely outperform all other indices, even Small Caps through out 2005.



Micro Cap View



We were expecting to see the OTC BB match the gains on the major markets yesterday,
but that scenario did not quite play out.  Volume was fairly high for a holiday week, and
we are still seeing plenty of issues doing 1000 trades or more.  Unfortunately almost all
of the specific sectors were down, but not by much.  Should Blue Chips pull back today,
as futures are starting to indicate, we would expect to see a rally in Micro Caps that could
easily carry all the way into the end of the week.



New Initiatives and Recent Developments



As we have yet to see any evidence of a huge rally we are remaining fairly heavily
invested in cash, but may add one or more new stocks to the portfolio by the end of the
week and into the new year.  Right now we are concern is with the stocks that are
already in the portfolio.  STTC appears to be gaining ground again, MBAH is holding
steady, TIDE continues to offer gains and profit taking opportunities, AESK may be
finding support, and we continue to wait and see what else RSGC has to offer.  Stocks
that we are particularly interested in adding more shares to the portfolio are RSGC and
TIDE.
The Portfolio
American Skiing Co (AESK)

Links
Quick Snapshot
Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.70
Portfolio %: 6.7%
Portfolio % Range:  6.8-7.3%
Next Buy:  $.49
Next Sell:  $1.20
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
http://www.peaks.com  

Closing Price:  $.65

Quick Profile
American Skiing Company is a holding company, operating through various
wholly owned subsidiaries. The Company develops, owns, and operates a
range of hospitality-related businesses, including skier development programs,
hotels, golf courses, restaurants, and retail locations. It also develops, markets,
and operates ski-in/ski-out alpine villages, townhouses, condominiums, and
quarter and eighth share ownership hotels. The Company manages its
operations in two business segments, resort operations and real estate
operations.

Contact:
136 Heber Avenue #303, P. O. Box 4552
Park City, UT 84060
Phone: (435) 615-0340
Email:
investinfo@ascresorts.com



Activity on this companies mountains appears to be picking up ground headed into the end of this week.  A large portion of their
revenues are generated during this weekend, and a little bit of snow could go a long way toward cutting costs.  A little bit warmer
climate appears to be working it's way into the northeast which will allow for even more skiers to enjoy their time off.
MBA Holdings Inc (MBAH)

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Portfolio Overview                                                                   
   
Our Average Price:  $.2025
Portfolio %:  14%
Portfolio % Range:  6.9-8.5%
Next Buy:  $.14
Next Sell:  $.30
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.mbadirect.com  

Closing Price:  $.1999


Quick Profile

MBA's founding members have been actively involved in the insurance business
since 1960 and the warranty business since 1974. Their company markets
Mechanical Breakdown protection for the Fireman's Fund Insurance Company,
which has been in business since 1863. MBA also adjudicates and pays all
claims associated with these policies. They are also a marketer and administrator
for: American Bankers Insurance Company of Miami, Florida
Kemper Insurance Company of Long Grove, Illinois
Heritage Warranty Mutual Insurance Company of Lincoln, Nebraska
Standard Guarantee Insurance Company of St. Petersburg, Florida
American Security Insurance Company of Atlanta, Georgia
Allstate Insurance Company of Chicago, Illinois


Contact:
MBA Holdings Inc., Scottsdale
Gaylen Brotherson, 480-860-2288, ext. 317



Support continues to hold up well, and as long as nothing changes, we will continue to hold.  Right now we are about as heavily
invested as we want to be, and we do not expect our next buy condition to be met.  We will probably look to take some gains on
the next pop, no matter how small it is.  We will probably move out sell condition down throughout the rest of this week.
RS Group of Companies (RSGC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.61
Portfolio %: 5.7%
Portfolio % Range:  5.5-12.4%
Next Buy:  $.69
Next Sell:  $1.50
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.rsgc.com  

Closing Price:  $.75

Quick Profile

RS Group of Companies, Inc. has developed and is implementing a strategy to
design, structure and sell a broad series of pass-through risk specialty
insurance and reinsurance platforms throughout North America. In November
2003, through its wholly owned subsidiaries, the Company introduced its core
pass-through risk solution, RentShield(TM) (http://www.rentshield.com), a
Residential Rental Guarantee Program being offered to North America's $300
billion residential real estate rental market. It is estimated that there are over 38
million rental units in the United States and Canada. Rental Guarantee was first
developed in Finland to provide surety to residential property developers and is
being used as an extremely effective marketing tool in the United Kingdom for the
buy-to-let market. It protects investments in the rental units by receiving a
guaranteed income on a certain timeline.



Contact:
RS Group of Companies, Inc.
Patti Cooke, 416-391-4223, ext. 4084
info@rsgc.com



We have moved out next buy point up a little bit and will continue to do so.  It may allow us some more time before news of the
acquisition comes out.  Right now investors and Market Makers are uneasy about the $1.75 price target and are compromising
around half way.  If nothing changes with this deal, we believe the stock will easily get above a dollar.
SoftNet Technology (STTC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.166
Portfolio %:  13.8%
Portfolio % Range:  6.4-14.3%
Next Buy:  .091
Next Sell:  $.25
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
www.softnettechnology.com  

Closing Price:  $.15


Quick Profile

Softnet Technology Corporation recently acquired WholesaleByUs, LLC.  In the
short existence of one year, WBU has been able to reach the Platinum seller
status on EBAY and is close to reaching the highest level -- Titanium. WBU
designed a business model that allows the company to integrate with other
Internet sellers programs as well as with Paypal's system developers program.
All sales can be tracked immediately to allow for the quickest shipping time
possible.



Contact:
SoftNet Technology
James Farinella, 866-898-4842/908-204-9911
www.softnettechnology.com


We continue to see the CEO picking up shares of this company and would expect him to continue doing so into the new year.  
The addition of sales on Yahoo could conceivably double this companies sales, but we will have to wait and see.  Again, we are
looking for more products, perhaps the addition of Froogle, Googles version, and less about their other business.
Tidelands Oil & Gas Corp (TIDE)

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Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.66
Portfolio %:  7.5%
Portfolio % Range:  6.8-7.8%
Next Buy:  .59
Next Sell:  $1.00
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
http://www.tidelandsoilandgas.com/

Closing Price:  $.72

REUTERS ABRIDGED BUSINESS SUMMARY
Expanded Summary

Tidelands Oil & Gas Corporation focuses its business on international pipeline
crossings, gas storage facilities and gas processing plants. Through its seven
subsidiaries, it offers a suite of services for petroleum products and has the
capability to satisfy a variety of international and domestic customers' needs. The
Company is in the final stages of contractual negotiations with PEMEX, Mexico's
state-owned oil and gas company, to build an underground storage facility in the
Brasil Field of the Burgos Basin near Reyonosa, Mexico. On November 10, 2003,
the Company announced that it began flowing gas from its first international
pipeline at the Piedras Negras, Mexico/Eagle Pass, Texas border.



Contact:
1862 West Bitters Rd.
San Antonio, TX 78410
Phone: (210) 764-8642
Email:
barry@grosscapital.com


We believe $.70 may be the new support level for this stock, at least in the short term, and as long as Oil holds up above $40.  
We may initiate stop loss at that level shortly to ensure at least a break even performance.  We also may be interested in buying
more shares at that level, and will slowly move our buy condition up, which has already been bumped up today.

                                                                              Daily Tip

If you have been caught up in a trade minimum per quarter or month and need to make a few trades this month in order to save
a few hundred dollars, then you should go ahead and make them.  Hopefully you have some cash available so don't try to sell
anything you already have.  Instead look for high priced stocks with tiny spreads to trade.  This will keep any losses at a
minimum.  Also look for highly liquid stocks so you can get in and out almost instantly.  Don't forget about the day traders rule so
break your cash down appropriately, as cash accounts now have to hold for three days before reinvesting funds.

                                                                Enjoy Your Trading Day,
                                                                   Penny Stocks Daily
December 28, 2004

Good Morning,



The stock market still has little to trade on this week, although consumer sentiment, due
out at 10:00 today, may help stocks continue their advance after yesterdays modest
decline.  Retailers will be in play all week as we continue to hear results from this holiday
season.  We have obviously not seen the kind of growth that was expected in this sector
a month or so ago, but the numbers appear to still be beating last years, but only by
2-4%.  Oil may again be on traders minds as a warm spell is expected in the northeast,
which could be offset by recovery efforts in Asia.  Unless this futures contract goes below
$40, there will probably not be much of a spill over into stocks.  We would expect volume
to remain light all week.



Micro Cap View



The OTC BB did well over 2 billion shares yesterday, although number of transactions
were on the light side.  Despite light volume this week, we are still seeing several issues
doing well over 1000 trades, and even one in the 4000 range.  Overall, yesterday was
positive for most sectors, and we will continue to watch dollar volume.  This weeks lack of
activity will likely allow Micro Caps to converge with blue chips and follow them almost
exactly.



New Initiatives and Recent Developments



We sold out of our position in IVGA yesterday, as the stock fell below our newly placed
mental stop loss price.  We still like this company, and may come back in around a penny
if things continue to look good.  We will likely add at least one new stock to the portfolio
this week as we are becoming a little bit to heavily invested in cash.  For now we will keep
a close eye on the stocks we are already in,  Right now MBAH and STTC, as we do not
want these stocks to become capital drainers.  We may initiate stop losses in both of
these issues soon, but we still feel very confident about a significant appreciation from
here.  We will continue to hold RSGC and TIDE, both of which have been performing up
to par.  We would still like to add to the RSGC position which has become way to light
after talking half of the position off the table a week or so ago.  We are still hunting for a
good stock to hedge against our TIDE position, which seems to be moving right along
with Oil.
The Portfolio
American Skiing Co (AESK)

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Portfolio Overview                                                                   
   
Our Average Price:  $.70
Portfolio %: 6.8%
Portfolio % Range:  6.8-7.3%
Next Buy:  $.49
Next Sell:  $1.20
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
http://www.peaks.com  

Closing Price:  $.67

Quick Profile
American Skiing Company is a holding company, operating through various
wholly owned subsidiaries. The Company develops, owns, and operates a
range of hospitality-related businesses, including skier development programs,
hotels, golf courses, restaurants, and retail locations. It also develops, markets,
and operates ski-in/ski-out alpine villages, townhouses, condominiums, and
quarter and eighth share ownership hotels. The Company manages its
operations in two business segments, resort operations and real estate
operations.

Contact:
136 Heber Avenue #303, P. O. Box 4552
Park City, UT 84060
Phone: (435) 615-0340
Fax: (435) 615-4780
Email:
investinfo@ascresorts.com



We continue to see plenty of snow in the northeast and would expect ticket sales for this company to begin picking up in time to
at least show a decent quarter.  Remember that they make almost all of there money this time of year.  We will likely hold on to
this position as long as we are not stopped out, which may occur once the stock falls a couple of dimes, and would not be
surprised to see a buyout after this season.
MBA Holdings Inc (MBAH)

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Portfolio Overview                                                                   
   
Our Average Price:  $.2025
Portfolio %:  13.9%
Portfolio % Range:  6.9-8.5%
Next Buy:  $.14
Next Sell:  $.30
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.mbadirect.com  

Closing Price:  $.195


Quick Profile

MBA's founding members have been actively involved in the insurance business
since 1960 and the warranty business since 1974. Their company markets
Mechanical Breakdown protection for the Fireman's Fund Insurance Company,
which has been in business since 1863. MBA also adjudicates and pays all
claims associated with these policies. They are also a marketer and administrator
for: American Bankers Insurance Company of Miami, Florida
Kemper Insurance Company of Long Grove, Illinois
Heritage Warranty Mutual Insurance Company of Lincoln, Nebraska
Standard Guarantee Insurance Company of St. Petersburg, Florida
American Security Insurance Company of Atlanta, Georgia
Allstate Insurance Company of Chicago, Illinois


Contact:
MBA Holdings Inc., Scottsdale
Gaylen Brotherson, 480-860-2288, ext. 317



We will remain patient with this position, as we feel $.16-$.18 will remain solid support, however, we would expect to see a test of
these numbers today and throughout the rest of this week.  We would also expect another press release very shortly.
RS Group of Companies (RSGC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.61
Portfolio %: 5.7%
Portfolio % Range:  5.5-12.4%
Next Buy:  $.68
Next Sell:  $1.50
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)

Closing Price:  $.75

Quick Profile

RS Group of Companies, Inc. has developed and is implementing a strategy to
design, structure and sell a broad series of pass-through risk specialty
insurance and reinsurance platforms throughout North America. In November
2003, through its wholly owned subsidiaries, the Company introduced its core
pass-through risk solution, RentShield(TM) (http://www.rentshield.com), a
Residential Rental Guarantee Program being offered to North America's $300
billion residential real estate rental market. It is estimated that there are over 38
million rental units in the United States and Canada. Rental Guarantee was first
developed in Finland to provide surety to residential property developers and is
being used as an extremely effective marketing tool in the United Kingdom for the
buy-to-let market. It protects investments in the rental units by receiving a
guaranteed income on a certain timeline.



Contact:
RS Group of Companies, Inc.
Patti Cooke, 416-391-4223, ext. 4084
info@rsgc.com



We have moved out next buy point up a little bit and will continue to do so.  It may allow us some more time before news of the
acquisition comes out.  Right now investors and Market Makers are uneasy about the $1.75 price target and are compromising
around half way.  If nothing changes with this deal, we believe the stock will easily get above a dollar.
SoftNet Technology (STTC)

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Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.166
Portfolio %:  13.3%
Portfolio % Range:  6.4-14.3%
Next Buy:  .091
Next Sell:  $.25
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
www.softnettechnology.com  

Closing Price:  $.138


Quick Profile

Softnet Technology Corporation recently acquired WholesaleByUs, LLC.  In the
short existence of one year, WBU has been able to reach the Platinum seller
status on EBAY and is close to reaching the highest level -- Titanium. WBU
designed a business model that allows the company to integrate with other
Internet sellers programs as well as with Paypal's system developers program.
All sales can be tracked immediately to allow for the quickest shipping time
possible.



Contact:
SoftNet Technology
James Farinella, 866-898-4842/908-204-9911
www.softnettechnology.com


This mornings news is very positive, and we could easily see forecasts for sales continue to improve exponentially.  Yahoo
shopping is quickly becoming just as big as Ebay, and this company has a ton of products for sale.
Tidelands Oil & Gas Corp (TIDE)

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Delayed Level II (Enter Symbol)
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Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.66
Portfolio %:  7.6%
Portfolio % Range:  6.8-7.5%
Next Buy:  .49
Next Sell:  $1.00
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
http://www.tidelandsoilandgas.com/

Closing Price:  $.73

REUTERS ABRIDGED BUSINESS SUMMARY
Expanded Summary

Tidelands Oil & Gas Corporation focuses its business on international pipeline
crossings, gas storage facilities and gas processing plants. Through its seven
subsidiaries, it offers a suite of services for petroleum products and has the
capability to satisfy a variety of international and domestic customers' needs. The
Company is in the final stages of contractual negotiations with PEMEX, Mexico's
state-owned oil and gas company, to build an underground storage facility in the
Brasil Field of the Burgos Basin near Reyonosa, Mexico. On November 10, 2003,
the Company announced that it began flowing gas from its first international
pipeline at the Piedras Negras, Mexico/Eagle Pass, Texas border.



Contact:
1862 West Bitters Rd.
San Antonio, TX 78410
Phone: (210) 764-8642
Email:
barry@grosscapital.com


We would not be surprised to see this company pull back a little bit today right along with Oil, but will remain involved as long as
Oil is above $40.

                                                                  Daily Tip

Although electronic trading is good for the average retail trader, The OTC BB can be tricky.  When comparing the NASDAQ to
listed stocks on the NYSE and AMEX, Over the Counter trading wins every time.  No where else can you receive a guaranteed
execution at the best advertised price at lightening speed.  However, when trading penny stocks, that guarantee is typically only
for 5000 shares.  With the tiny price of these stocks, 5000 shares can be meaningless.  One way to gauge how many shares are
really available is to not only see how many separate Market Makers are on the inside Bid or Ask, but to see which firms are
there.  Larger MM's will typically provide larger liquidity, although not always.  NITE and Schwab are the biggest and if you see
both of them on the inside, you can bet there's plenty of shares to go around.  GVRC is huge as well and along with Schwab
tends to cater to retail investors.  Knowing the size of your Market Makers will give you a great clue as to the size of their
offerings and seeing a small firm soaking up tons of shares or cash on the inside will tell you even more.

                                                        Enjoy Your Holiday,
                                                        Penny Stocks Daily
December 27, 2004

Good Morning,

As we begin trading during the slowest week of the year, watching volume may supply a
little bit of insight on why the markets will, and will always rally during the holiday season.  
Barring any kind of disaster, there is simply no real catalyst to initiate broad based selling
due to a lack of economic data, slow earnings reports, as well as very few press
releases.  The simple fact that everyone is in a good mood, especially after the shopping
is all done, leads to a slow but steady rally.  Also, most traders that take losses before
years end to save a few bucks on their taxes have waited the required 30 days to get
back in, and often jump back on the same stocks they sold in October.  So far this week,
we only see a couple of bits of news that could move the markets.  Consumer
confidence, which comes out tomorrow, will probably include the euphoria of early
November when holiday sales were expected to be bigger than ever.  Existing home
sales may play a role, as well as last weeks jobless claims.  Insurance companies may
get some attention after the devastating, and heartbreaking earthquakes leading to tidal
waves in Asia.  Retailers may also be in the spotlight as they begin slashing prices in a
feeble attempt to draw down there over stocked inventories by years end and keep
investors happy.  We can always watch the price of Oil, the U.S. Dollar, as well as gold
and other commodities, but without any kind of major disruption to the current trend,
these market movers will probably remain in check.  Oil may pull back due to an expected
bout of warmer weather, but until we get back below $40, which is where analysts expect
prices to be in 2015 by the way, we will not get a 100 plus point rally on the Dow.  As we
have been saying, 11,000 on that Index will be the key number to watch, and although
we may make it above that, level by weeks end, staying above it and creating new
support will be difficult.


Micro Cap View

The total number of trades on the OTC BB was light on Thursday, which was to be
expected, however, remaining above 50 thousand is still impressive.  We will watch this
week to see if there is more activity on these friskier markets as investors may have
plenty of holiday bonuses to play with.  The advance decline line fell to the down side
during the most recent trading session while the major indices held strong.  We did,
however, see all but one or two sectors perform better than average.  Overall, activity all
across the board will be light this week.


New Initiatives and Recent Developments

We remain heavily invested in cash, but not nearly as much as a couple of weeks ago.  
We feel comfortably weighted to possibly take advantage of this Santa Claus rally which
may spill over into the portfolio.  Without any brand new buys planned for today, we will
be able to pay close attention to a few stocks we are already involved with, and we have
plenty of capital available to add to any positions that meet our next buy points.  
Specifically, we would like to add more cash to our RSGC position.  On Thursday, we
added to our MBAH position, and have talked about a new mental stop loss for IVGA.
The Portfolio
American Skiing Co (AESK)

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Time and Sales
Delayed Level II (Enter Symbol)
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Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.70
Portfolio %: 6.9%
Portfolio % Range:  6.8-7.3%
Next Buy:  $.49
Next Sell:  $1.20
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
http://www.peaks.com  

Closing Price:  $.68

Quick Profile
American Skiing Company is a holding company, operating through various
wholly owned subsidiaries. The Company develops, owns, and operates a
range of hospitality-related businesses, including skier development programs,
hotels, golf courses, restaurants, and retail locations. It also develops, markets,
and operates ski-in/ski-out alpine villages, townhouses, condominiums, and
quarter and eighth share ownership hotels. The Company manages its
operations in two business segments, resort operations and real estate
operations.

Contact:
136 Heber Avenue #303, P. O. Box 4552
Park City, UT 84060
Phone: (435) 615-0340
Fax: (435) 615-4780
Email:
investinfo@ascresorts.com



We have not seen a huge amount of activity at this companies major ski resorts in the Northeast yet, but the season typically
does not begin to take off like gang busters until this week.  We will keep a close eye ticket sales, weather and any new press
releases from them.
Invicta Group Inc (IVGA)

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Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.022
Portfolio %: 5.8%
Portfolio % Range:  5.5-6%
Next Buy:  N/A
Next Sell:  $.036  (Stop Loss @ $.0175
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.invictatravelgroup.com  

Closing Price:  $.02

Quick Profile
Invicta Group Inc. is a technology company that specializes in the Travel and
Entertainment Industries. The company has the following three divisions:
TRAVEL: offering airline tickets, hotel rooms, and car rentals on the Internet 24/7
through their B-2-C web site: www.dontpayfullfare.com; an international air
consolidator offering non-published rates to travel agents on its B-2-B site:
www.airplan.com; a Las Vegas tour operator offering travel and entertainment
products for Las Vegas travelers: www.lasvegasexcitement.com; a cruise only
company offering discounted cruises: www.cruiseexcitement.com.
ENTERTAINMENT: offering complimentary Casino Resort rooms, meals, and
shows to qualified players at 30 casinos in North America and the Caribbean
through our web site located at www.casinoratedplayers.com. TECHNOLOGY:
IVGA owns its own search engine, "on the fly faring." In addition, it owns ISIP
Telecom Group, Inc., a VoIP company that provides the ability to make telephone
calls worldwide via the Internet with clear reception at low rates:
www.isiptelecom.com

Contact:
Invicta Group Inc.
David Scott, 305-866-6525
dscott@invictatravelgroup.com



We feel very confident about this position, given the shift in the retail world from traditional brick and mortar establishments to
Internet retailers that is quickly playing out.  We do not, however, want this stock to drain any unnecessary capital, so we have
included a mental stop loss where we will sell the entire position, should there only remain one or two Market Makers on the bid
at that price or above.  We will also suspend any inclinations of averaging down, but may average up along the way if this
companies huge and newly acquired email database begins generating some revenues.
MBA Holdings Inc (MBAH)

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Chat

Portfolio Overview                                                                   
   
Our Average Price:  $.2025
Portfolio %:  14.1%
Portfolio % Range:  6.9-8.5%
Next Buy:  $.14
Next Sell:  $.30
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.mbadirect.com  

Closing Price:  $.205


Quick Profile

MBA's founding members have been actively involved in the insurance business
since 1960 and the warranty business since 1974. Their company markets
Mechanical Breakdown protection for the Fireman's Fund Insurance Company,
which has been in business since 1863. MBA also adjudicates and pays all
claims associated with these policies. They are also a marketer and administrator
for: American Bankers Insurance Company of Miami, Florida
Kemper Insurance Company of Long Grove, Illinois
Heritage Warranty Mutual Insurance Company of Lincoln, Nebraska
Standard Guarantee Insurance Company of St. Petersburg, Florida
American Security Insurance Company of Atlanta, Georgia
Allstate Insurance Company of Chicago, Illinois


Contact:
MBA Holdings Inc., Scottsdale
Gaylen Brotherson, 480-860-2288, ext. 317



We added shares to this position on Thursday with another 7% of the portfolio like we had been looking at for a while.  Our price
condition of $.20 was easily met early in the day, and we like the support that we saw come back to the stock in the afternoon
which further supports our theory that $.18 or so will remain solid support for this stock.
RS Group of Companies (RSGC)

Links
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Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.61
Portfolio %: 5.7%
Portfolio % Range:  5.5-12.4%
Next Buy:  $.68
Next Sell:  $1.50
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
www.rsgc.com  

Closing Price:  $.75

Quick Profile

RS Group of Companies, Inc. has developed and is implementing a strategy to
design, structure and sell a broad series of pass-through risk specialty
insurance and reinsurance platforms throughout North America. In November
2003, through its wholly owned subsidiaries, the Company introduced its core
pass-through risk solution, RentShield(TM) (http://www.rentshield.com), a
Residential Rental Guarantee Program being offered to North America's $300
billion residential real estate rental market. It is estimated that there are over 38
million rental units in the United States and Canada. Rental Guarantee was first
developed in Finland to provide surety to residential property developers and is
being used as an extremely effective marketing tool in the United Kingdom for the
buy-to-let market. It protects investments in the rental units by receiving a
guaranteed income on a certain timeline.



Contact:
RS Group of Companies, Inc.
Patti Cooke, 416-391-4223, ext. 4084
info@rsgc.com



We would like to become more heavily weighted in this stock after already taking half of the position off the table for some decent
gains.  We will slowly move our next buy condition up until it is met, although we would like to buy more before any new
developments come out.  This stock should, and probably will trade over a dollar sometime soon, but the lack of volume we have
seen will hopefully allow us to get a good price within the next couple of days.
SoftNet Technology (STTC)

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Portfolio Overview                                                                   
   
Our Average Price:  $.166
Portfolio %:  13.5%
Portfolio % Range:  6.4-14.3%
Next Buy:  .091
Next Sell:  $.25
Quick Glance PSD Rating: 4
(1= close to next buy, 10= close to next sell)
www.softnettechnology.com  

Closing Price:  $.148


Quick Profile

Softnet Technology Corporation recently acquired WholesaleByUs, LLC.  In the
short existence of one year, WBU has been able to reach the Platinum seller
status on EBAY and is close to reaching the highest level -- Titanium. WBU
designed a business model that allows the company to integrate with other
Internet sellers programs as well as with Paypal's system developers program.
All sales can be tracked immediately to allow for the quickest shipping time
possible.



Contact:
SoftNet Technology
James Farinella, 866-898-4842/908-204-9911
www.softnettechnology.com


We are comfortably weighted in this stock at the moment, and are not concerned with these tiny fluctuations between $.14 and
$.16.  We believe that the strong shift to online retail this year will play a huge roll in this company facilitating there exponentially
increasing sales forecasts.  We see no reason why they cannot have a great new year as well.  We will watch for them to
continue adding new products to their line up, expanding into Europe, the CEO to continue buying his stock, and the less we
hear about their other businesses the better.

Links
Quick Snapshot
Volume and Price Studies
Charts
SEC Filings and Insider Transactions
Time and Sales
Delayed Level II (Enter Symbol)
Press Releases and Coverage
News Search
Financials


Portfolio Overview                                                                   
   
Our Average Price:  $.66
Portfolio %:  7.5%
Portfolio % Range:  6.8-7.5%
Next Buy:  .49
Next Sell:  $1.00
Quick Glance PSD Rating: 5
(1= close to next buy, 10= close to next sell)
http://www.tidelandsoilandgas.com/

Closing Price:  $.72

REUTERS ABRIDGED BUSINESS SUMMARY
Expanded Summary

Tidelands Oil & Gas Corporation focuses its business on international pipeline
crossings, gas storage facilities and gas processing plants. Through its seven
subsidiaries, it offers a suite of services for petroleum products and has the
capability to satisfy a variety of international and domestic customers' needs. The
Company is in the final stages of contractual negotiations with PEMEX, Mexico's
state-owned oil and gas company, to build an underground storage facility in the
Brasil Field of the Burgos Basin near Reyonosa, Mexico. On November 10, 2003,
the Company announced that it began flowing gas from its first international
pipeline at the Piedras Negras, Mexico/Eagle Pass, Texas border.



Contact:
1862 West Bitters Rd.
San Antonio, TX 78410
Phone: (210) 764-8642
Email:
barry@grosscapital.com


We like what we have seen so far with this position and will continue to hold.

                                                              Daily Tip

Many stock market gurus, giving new traders advice will tell you that you must be well capitalized before you begin trading.  We
tend to disagree, the fact is no matter how much research equity trading and investing before you jump in, the only way to really
learn whats going on is to participate.  Why would they tell you to use tons of money on your first trades, the answer is simple,
they want more of your money.  We fell it's better to start off with a small amount of capital and work up to the bigger trades.  
Also, be prepared to lose money, as this is the only real way to learn how to preserve your capital.  Think of it as tuition that you
are going to have to pay no matter what.  The good news is that by the time you build your account to the recommended
capitalization, you will be well ahead of the curve.  Experience is perhaps the most important thing you can accumulate.


                                                    Enjoy Your Holiday,
                                                    Penny Stocks Daily