Sportingbet.com (UK) plc
                Unaudited Consolidated Profit and Loss Account
                     Three months ended the 30 June 2001

                                     3 months ended              3 months ended
                                       30 June 2001                 30 June2000

                                                  £ 		£

TURNOVER                                
			111,500,415 	39,105,066

Cost of sales                         
			(107,688,393) 	(37,895,633)

GROSS PROFIT                              
			3,812,022 		1,209,433

Administration expenses                  
			(4,056,691)	(3,413,883)

Group Operating Loss before
exceptional
Items and goodwill
amortisation                               
			(244,669) 		(2,204,450)
Exceptional costs                          
			(125,001)		(125,001)
Goodwill amortisation                      
			(561,983) 		(138,806)

GROUP OPERATING LOSS                       
			(931,654)		(2,468,257)

Other income
       			 6,859                          -
Interest receivable                         
			89,599		54,736

Finance Costs - Interest
payable                                    (163,250)		(16,315)

LOSS ON ORDINARY ACTIVITIES
BEFORE TAXATION                            
			(998,445)		(2,429,836)

Taxation                                          -		(10,617)

LOSS FOR THE FINANCIAL
PERIOD                                     (998,445)	(2,440,453)

LOSS PER ORDINARY SHARE                       
			(0.7p)		(2.2p)



                                      3 months ended             3 months ended
                                        30 June 2001               30 June 2000
1     Analysis of revenue by activity

      Sports Betting                      96,406,843 	25,010,622
      Casino Betting                      15,093,572 	14,094,444
	                                111,500,415	39,105,066
2     Analysis of revenue by region

      AMER                                43,006,824	28,045,015
      EMEA                                14,909,305	10,407,852
      AA                                 	 53,584,286	652,199
                                         	111,500,415	39,105,066




                           Sportingbet.com (UK) plc
                     Unaudited Consolidated Balance Sheet
                               at 30 June 2001


                                                3 months ended  3 months ended
                                                  30 June 2001    30 June 2000

                                                      £               	£
FIXED ASSETS
Goodwill                                            
				34,289,550		8,887,125
Tangible assets           		2,723,156 		1,586,007
                                                	37,012,706		10,473,132

CURRENT ASSETS
Debtors                                              	7,662,283		2,794,428
Cash at bank and in hand                             6,024,870		206,110

CREDITORS:
Amounts falling due within one year                  7,884,278 	7,325,237

NET CURRENT ASSETS/(LIABILITIES)                    
				5,802,875 		(4,324,699)

TOTAL ASSETS LESS CURRENT LIABILITIES       
				42,815,581 	6,148,433

CREDITORS:
Amounts falling due after more than one year
				552             	  -
Convertible loan note
                 			6,530,000           	    -

NET ASSETS                                          33,389,029 	6,148,433

CAPITAL AND RESERVES
Called up share capital                                135,105		111,304
Shares to be issued                                  8,371,552		4,142,482
Share premium                                       35,829,266		10,083,278
Other reserves                                         257,756		257,756
Profit and loss account                           (11,204,650)		(8,446,387)

EQUITY SHAREHOLDERS' FUNDS                          
				33,389,029		6,148,433


Notes

1.                   The calculation of loss per share is based on the loss
after tax of £1.0 million (2000: loss after tax £2.4 m) and on 134,858,263
(30
June 2000: 111,303,994) ordinary shares, being the weighted average number
of
ordinary shares in issue.


2.                   There have been no material changes to the accounting
policies of the Group as set out in 31 March 2000 financial statements.




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GROSS CUSTOMER NUMBERS
Region 30 Jun 00   31 Sep 00    31 Dec 00       31 Mar 01         30 Jun 01

 AMER    31,223     35,637       40,092          44,372            47,435
 EMEA     9,012     11,633       13,918          18,388            22,471
  AA      2,394      3,323        4,592          27,305            28,866
Total    42,629     50,593       58,602          90,065            68,772

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                       ANNUAL SPEND PER ACTIVE CUSTOMER
                         31 Jun 00                        31 Jun 01

    AMER                   4,161                            5,373
    EMEA                     763                            1,394
     AA                     4245                            7,265