Abstract: The electronic trading system and method for accounts receivables and payables is a web-based blind trading system where member debtors and creditors are able to anonymously transact their Account Payables (A/Ps) and Account Receivables (A/Rs) at the lowest possible effective interest rates. The System provides an alternative arena for financing A/Rs and A/Ps as well as other non traditional asset-based financing alternatives in an efficient and cost effective manner that are not offered in the marketplace today. Although intended primarily for Merchants and Corporations, banks, Financial Institutions, small and medium sized businesses, individual investors and trading partners are an important part of the concept.