-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Fms2afDW9y/nswe5RHnlvb6TRoKeTb31ejOMWs2Ec0xeIRWrJGMTeGSEdKlnKE2z
 cYDMwIxZK9fV//0Ma8UiCA==

<SEC-DOCUMENT>0001128778-01-000001.txt : 20010223
<SEC-HEADER>0001128778-01-000001.hdr.sgml : 20010223
ACCESSION NUMBER:		0001128778-01-000001
CONFORMED SUBMISSION TYPE:	10QSB
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20001231
FILED AS OF DATE:		20010214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRTUAL ACADEMICS COM INC
		CENTRAL INDEX KEY:			0000843494
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				752228820
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		10QSB
		SEC ACT:		
		SEC FILE NUMBER:	033-25900
		FILM NUMBER:		1542665

	BUSINESS ADDRESS:	
		STREET 1:		6421 CONGRESS AVENUE
		STREET 2:		STE 201
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33487
		BUSINESS PHONE:		5619944446

	MAIL ADDRESS:	
		STREET 1:		16910 DALLAS PARKWAY
		STREET 2:		SUITE 100
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75248

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DONNEBROOKE CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLURISTICS INC
		DATE OF NAME CHANGE:	19890911
</SEC-HEADER>
<DOCUMENT>
<TYPE>10QSB
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>10QSB
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-18
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>CHANGE IN REVENUE RECOGNITION POLICY
</DOCUMENT>
</SUBMISSION>