Abstract: The present invention describes a method for carrying out smart transactions involving the use of a variable PIN. In this process the variable PIN is a set of numbers and letters that are modified through every transaction based on specific information of the person that is making the transaction. As the person prepares to make a transaction over the internet, at a bank teller, at a store, with a check or any other type of monetary transaction, the user or this invention will calculate their variable PIN by using certain information known only by the account owner such as home address, company address, home phone number, social security number, other types of personal information & transaction information like the check number, the time, amount to be paid, date of issue, expiration of the credit card or even use mathematical constants such as Pi (3.1416).