dot com ENTERTAINMENT  GROUP, INC.
                           AND SUBSIDIARIES

                      CONSOLIDATED BALANCE SHEETS


                                      (Unaudited)
                                    September 30,  December 31,
  ASSETS                                    2001          2000
                                    ------------   -----------

Current assets:
 Cash and cash equivalents              $953,718      $655,409
 Accounts receivable:
   Trade                                 936,133       464,061
   Other                                  15,095        16,274
 Prepaid expenses and
  deposits                                 6,313             -
                                    ------------   -----------
   Total current assets                1,911,259     1,135,744

Fixed assets - net                        73,414        46,418

Deferred tax asset                       122,000       260,000
                                    ------------   -----------

                                      $2,106,673    $1,442,162
                                    ------------   -----------
                                    ------------   -----------

  LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:
 Accounts payable and
  accrued expenses                      $120,806      $105,521
 Accounts payable -
  officers                                     -        75,805
 Deferred revenue                        187,625       164,167
 Income taxes payable                    188,911        15,532
                                    ------------   -----------
   Total current liabilities             497,342       361,025

Stockholders' equity:
 Common stock, $0.001 par value, 50,000,000
  shares authorized, 10,787,500 shares issued
  and outstanding
  (10,730,000 - 2000)                     10,788        10,730
 Additional paid in
  capital                              1,454,887     1,411,820
 Retained earnings
  (accumulated deficit)                  143,656      (341,413)
                                    ------------   -----------
                                       1,609,331     1,081,137
                                    ------------   -----------

                                      $2,106,673    $1,442,162
                                    ------------   -----------
                                    ------------   -----------



                 dot com ENTERTAINMENT  GROUP, INC.
                           AND SUBSIDIARIES

               CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)


                           Three Months Ended      Nine Months Ended
                              September 30,          September 30,
                             2001       2000        2001       2000
                          ---------  ---------  ---------- ----------

Revenues:
 Royalties                 $672,355   $440,571  $1,920,157 $1,003,293
 Installation fees          285,225          -     520,842     17,000
 Support, maintenance
 and e-digital services     145,933     89,000     301,216    251,500
                          ---------  ---------  ---------- ----------
                          1,103,513    529,571   2,742,215  1,271,793

Expenses:
 Marketing                  175,334     84,194     504,579    156,494
 Research, software
  development and support
  services                  273,601    190,428     673,985    462,600
General and
 administrative             274,037    173,697     755,203    462,332
                          ---------  ---------  ---------- ----------
                            722,972    448,319   1,933,767  1,081,426
                          ---------  ---------  ---------- ----------

Net income before income
 tax expense                380,541     81,252     808,448    190,367

Income tax expense          152,208     32,501     323,379     76,147
                          ---------  ---------  ---------- ----------

Net income                 $228,333    $48,751    $485,069   $114,220
                          ---------  ---------  ---------- ----------
                          ---------  ---------  ---------- ----------

Net income  per share:
  Basic                      $0.02      $0.00       $0.04      $0.01
                          ---------  ---------  ---------- ----------
                          ---------  ---------  ---------- ----------

  Diluted                    $0.02      $0.00       $0.04      $0.01
                          ---------  ---------  ---------- ----------
                          ---------  ---------  ---------- ----------

Weighted average number
 of common shares
 outstanding:
  Basic                   10,785,000  10,730,000 10,756,667 10,704,444
                          ----------  ---------- ---------- ----------
                          ----------  ---------- ---------- ----------

  Diluted                 12,117,211  11,049,761 11,731,075 10,811,779
                          ----------  ---------- ---------- ----------
                          ----------  ---------- ---------- ----------



                 dot com ENTERTAINMENT  GROUP, INC.
                           AND SUBSIDIARIES

               CONSOLIDATED STATEMENTS OF CASH FLOWS
                              (Unaudited)


                          Three Months Ended    Nine Months Ended
                             September 30,        September 30,
                           2001        2000       2001      2000
                          ----------  ---------- ---------- ---------

Cash flows from operating
 activities:
  Net income               $228,313     $48,751   $485,069  $114,220
  Adjustments to reconcile
   net income to net cash
   provided by operating
   activities:
    Expenses satisfied via
    the issuance of common
    stock and stock options       -           -          -    18,000
    Depreciation              7,522           -     16,685         -
    Deferred income tax
     expense                 37,000           -    138,000    43,646
    Changes in non-cash
    working capital items:
     Accounts receivable   (238,130)      4,617   (470,893) (121,478)
     Prepaid expenses and
      deposits                4,467           -     (6,313)        -
     Accounts payable and
      accrued expenses       20,027      (9,253)    15,285    (6,699)
     Accounts payable -
      officers                    -           -    (75,805)        -
     Deferred revenue       (17,925)          -     23,458         -
     Income taxes payable   115,208      29,101    173,379    29,101
                          ----------  ---------- ---------- ---------
Net cash provided by
 operating activities       156,482      73,216    298,865    76,790

Cash flows from investing
 activities:
  Purchases of fixed assets (12,331)          -    (43,681)        -
                          ----------  ---------- ---------- ---------
Net cash used in
 investing activities       (12,331)          -    (43,681)        -

Cash flows from financing
  activities:
  Proceeds from issuance of
  common stock                5,625           -     43,125   455,000
                          ----------  ---------- ---------- ---------
Net cash provided by
 financing activities         5,625           -     43,125   455,000
                          ----------  ---------- ---------- ---------

Net increase in cash and
 cash equivalents           149,776      73,216    298,309   531,790

Cash and cash equivalents
 beginning of period        803,942     510,281    655,409    51,707
                          ----------  ---------- ---------- ---------

Cash and cash equivalents,
 end of period             $953,718    $583,497   $953,718  $583,497
                          ----------  ---------- ---------- ---------
                          ----------  ---------- ---------- ---------

Supplemental cash flow
 activities
  Income taxes paid              $-      $3,400    $12,000    $3,400
                          ----------  ---------- ---------- ---------
                          ----------  ---------- ---------- ---------