Rule 424(b)(3) and Rule 424(c)
                                                         SEC File No. 333-108655

                  Prospectus Supplement dated December 19, 2003
                      To Prospectus dated October 16, 2003

Reoffer Prospectus

                               BUYERS UNITED, INC.
                                  COMMON STOCK

     This  prospectus  covers  8,779,333  shares of the  common  stock of Buyers
United, Inc., that may be sold from time to time by the persons listed under the
caption "Selling  Security  Holders,"  beginning on page 37 of the prospectus to
which this supplement is attached. The selling security holders own

     o    Warrants to purchase 109,375 shares at a price of $1.25 per share
     o    Warrants to purchase 4,466,856 shares at a price of $2.00 per share
     o    Warrants to purchase 672,700 shares at a price of $2.50 per share
     o    Options to purchase  2,189,152  shares at prices ranging from $2.00 to
          $5.392 per share
     o    Convertible notes in the amount of $1,162,500 convertible at $2.00 per
     o    Convertible notes in the amount of $1,775,000 convertible at $2.50 per
     o    50,000 shares of common stock

     Buyers  United will receive the proceeds  from exercise of the warrants and
options and will  benefit from  extinguishment  of the debt  represented  by the
convertible  notes, but will not receive any proceeds or benefit from the resale
of the shares by the selling security holders.

     Quotations  for our common  stock are  reported on the OTC  Bulletin  Board
under the symbol  "BYRS." On December  18,  2003,  the closing bid price for our
common stock was $2.21 per share.

     See "Risk Factors"  beginning on page 3 of the  prospectus for  information
you should consider before you purchase shares.

     Neither the  Securities and Exchange  Commission  nor any state  securities
commission has approved or  disapproved  of these  securities or passed upon the
accuracy or adequacy of this prospectus. Any representation to the contrary is a
criminal offense.

              Notice About Information Presented In This Supplement

     o    We  provide  information  to you  on the  shares  offered  by  Selling
          Security  Holders in this supplement and the prospectus  dated October
          16, 2003. This supplement may be used by the Selling  Security Holders
          to offer their shares only if accompanied by the prospectus.

     o    This  supplement  provides  information  that  supercedes,  or  is  in
          addition to, information presented in the prospectus.  If there is any
          difference  between the  information  presented in this supplement and
          the information  contained in the  prospectus,  you should rely on the
          information in this supplement.

     o    You should rely only on the  information  provided in this  supplement
          and the prospectus.  We have not authorized anyone to provide you with
          different information.

     o    We do not claim the  information  contained in this  supplement or the
          accompanying  prospectus  is  accurate  as of any date  other than the
          dates on their respective covers.

                                  SUPPLEMENTAL INFORMATION

Warrants exercised

     As of December  18, 2003 22,500  warrants  have been  exercised  by Selling
Security  Holders and the total  amount  received by Buyers  United  through the
exercise of these warrants is $43,750.

Warrants purchased

     C.E.  Unterberg,  Towbin,  a member  firm of the  National  Association  of
Securities  Dealers,  Inc.,  purchased from Karl and Kay Malone warrants for the
purchase of 500,000  shares of common  stock at an  exercise  price of $2.00 per
share. This firm intends to exercise the warrants and offer the shares of common
stock to its clients. These sales may be at prevailing market prices or at fixed
or negotiated  prices.  As a result of its  participation in the offering,  C.E.
Unterberg, Towbin may be deemed to be an "underwriter" within the meaning of the
Securities  Act of 1933, so any  commissions or discounts paid to or received by
it on,  or  profit  derived  from,  resale  of the  shares  may be  deemed to be
underwriting  commissions or discounts.  The maximum  commission,  discount,  or
profit that may be paid to or received by C.E. Unterberg,  Towbin on sale of any
of the common stock cannot exceed eight percent of the original  purchase  price
for the common stock, which is $0.16 per share.

MyACD, Inc.

     At the end of October 2003 Buyers United  acquired the  exclusive  right to
sell and manage the enhanced telecommunications  functions of MyACD, Inc. with a
one-year option to purchase it at a predetermined  price. During the term of the
agreement,  Buyers  United  has the sole  right to manage  sales,  service,  and
billing of MyACD  services.  Under the agreement  MyACD will continue to provide
enhanced service  development and configuration and Buyers United will reimburse
MyACD for costs related to these activities.

Periodic reports

     We currently file periodic  reports pursuant to the Securities and Exchange
Act of 1934.  On  November  14, 2003 we filed  electronically  with the with the
Securities and Exchange  Commission our Quarterly  Report on Form 10-QSB for the
period ended September 30, 2003.

Forward-looking statements

     You should carefully consider the risk factors set forth in the prospectus,
as  well  as  the  other  information  contained  in  this  supplement  and  the
prospectus.   This  supplement  and  the  prospectus   contain   forward-looking
statements  regarding events,  conditions,  and financial trends that may affect
our plan of  operation,  business  strategy,  operating  results,  and financial
position.  You  are  cautioned  that  any  forward-looking  statements  are  not
guarantees  of future  performance  and are subject to risks and  uncertainties.
Actual  results  may  differ   materially   from  those   included   within  the
forward-looking statements as a result of various factors. Cautionary statements
in the "Risk  Factors" and  "Management's  Discussion  and Analysis of Operating
Results and Financial  Condition"  sections of the  prospectus  and elsewhere in
this supplement and the prospectus  identify  important risks and  uncertainties
affecting our future, which could cause actual results to differ materially from
the forward-looking statements made in this supplement and the prospectus.

Prospectus Supplement dated December 19, 2003