Customers said their iPods were not returned or they received the wrong device, according to the BBB.
A large number of customers contacted the company but received no response, officials say. Others were told various stories, including that the firm was restructuring, there was a death in the family, the offices had recently moved or that a staff member stole a number of iPods, the BBB said.
In July, the company's Web site started displaying the message, "Down for maintenance. Please come again soon," and it remains inoperative.
The company's phone number has been disconnected and its address is a private mail collection company, not a physical location, BBB officials said.
The domain name of iKaput.com is registered to John Homer, 81 S. 1380 West, Lindon. He could not be contacted for comment. The domain name was created in September 2006 and last updated in August 2007.
Customers who have not received iPods back from the company or who have problems with it, should file a complaint at www.bbb.org. The bureau recommends visiting the same site to check out a company's reliability report before doing business with an unknown firm.

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