POKER.COM, INC.
Consolidated Balance Sheets
(U.S. Dollars)
(Unaudited)
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                                    March 31,      December 31,
                                         2001              2000
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Assets

Current
 Cash                                  $1,144           $41,775
Accounts receivable, net of $18,750
 allowance for bad debts              646,557           456,032
Prepaid expenses                       34,000            50,229
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Total Current Assets                  681,701           548,036
Long-Term Receivable                  140,000           140,000
Property and Equipment                150,148           161,755
Intangible Assets                     255,181           218,346
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Total Assets                       $1,227,030        $1,068,137
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Liabilities

Current
 Accounts payable and accrued
 liabilities                         $583,691          $562,570
 Advances from related parties          5,431             6,828
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Total Liabilities                     589,122           569,398
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Stockholders' Equity

Preferred Stock, $0.01 par value, 5,000,000
shares authorized, no shares issued and outstanding

Common Stock and Paid-In Capital in Excess of $0.01 Par Value

 100,000,000     Shares authorized
  16,935,000     (December 31, 2000 - 16,935,000)
                 shares issued and
                 outstanding        1,469,235         1,469,235
Subscriptions Received                 22,480            22,480
Other Comprehensive Income             13,689             4,755
Deficit                              (867,496)         (997,731)
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Total Stockholders' Equity            637,908           498,739
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Total Liabilities and Stockholders'
 Equity                            $1,227,030        $1,068,137
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POKER.COM, INC.
Consolidated Statements of Income
Three Month Period Ended March 31
(U.S. Dollars)
(Unaudited)
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                                         2001              2000
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Revenue
 Marketing and sublicensing          $451,694          $257,220
Cost of Goods Sold                     56,046            28,689
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Gross Margin                          395,648           228,531
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Expenses
 Website marketing                     92,558           220,668
 Wages                                 51,639                 0
 Royalties (recovery)                  30,737            (2,269)
 Management and consulting fees        22,585            19,095
 Corporation promotion                 18,193            67,471
 Office supplies and services          13,952            40,337
 Rent                                   4,633             6,631
 Professional fees                      2,220             2,962
 Depreciation and amortization         28,896            13,341
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Total Expenses                        265,413           368,236
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Income (Loss) Before Income Taxes     130,235          (139,705)
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Income Taxes                           58,606                 0
 Less: Application of loss
 carryforwards                        (58,606)                0
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Net Income (Loss) for Period         $130,235         $(139,705)
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Weighted Average Number of
 Common Shares Outstanding         16,935,000        15,293,547
Dilutive Effect of Options          1,607,081         1,410,000
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Weighted Average Number of Shares Outstanding
 Assuming Full Dilution            18,542,081        16,703,547
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Earnings (Loss) Per share              $ 0.01           $ (0.01)
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Fully Diluted Earnings (Loss)
 Per Share                             $ 0.01           $ (0.01)
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POKER.COM, INC.
Consolidated Statements of Cash Flows
Three Month Period Ended March 31
(U.S. Dollars)
(Unaudited)
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                                         2001              2000
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Operating Activities
 Net income (loss)                   $130,235         $(139,705)
 Adjustments to reconcile net loss
 to net cash used by operating
 activities
  Depreciation and amortization        28,896            13,341
 Changes in non-cash working
 capital                             (204,571)           40,996
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Net Cash Used in Operating
 Activities                           (45,440)          (85,368)

Investing Activity
 Purchase of property, equipment
  and intangible assets                (4,125)          (27,281)

Financing Activity
 Subscriptions received                     0           260,000

Effect of Foreign Currency              8,934                 0
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Inflow of Cash                        (40,631)          147,351
Cash, Beginning of Period              41,775            41,132
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Cash, End of Period                    $1,144          $188,483
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Supplemental Disclosure of Non-Cash Transactions

 Issue of common shares for
 settlement of debt                        $0          $100,000
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