POKER.COM, INC.
Consolidated Balance Sheets
(U.S. Dollars)
(Unaudited)

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                                         March 31, December 31,
                                              2002         2001
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Assets

Current
 Cash                                     $197,958     $169,527
 Accounts receivable, net of
  allowance for bad debts                1,261,620      875,390
 Prepaid expenses                                0       17,062
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Total Current Assets                     1,459,578    1,061,979
Long-Term Receivable                             0       68,000
Property and Equipment                     169,035      167,576
Intangible Assets                          221,496      220,815
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Total Assets                            $1,850,109   $1,518,370
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Liabilities

Current
 Accounts payable and accrued liabilities $665,718     $500,772
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Total Liabilities                          665,718      500,772
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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
 17,175,000 (December 31, 2001 - 16,950,000)
              issued and outstanding     1,666,785    1,590,405
Treasury Stock, at cost, 27,000 shares     (6,881)      (6,881)
Subscriptions Received                      32,480       32,480
Other Comprehensive Income                  31,539       18,384
Deficit                                  (539,532)    (616,790)
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Total Stockholders' Equity               1,184,391    1,017,598
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Total Liabilities and
 Stockholders' Equity                   $1,850,109   $1,518,370
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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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                                                2002       2001
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Revenue
 Marketing and sublicensing                 $710,242   $451,694
Cost of Goods Sold                           273,686     56,046
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Gross Margin                                 436,556    395,648
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Expenses
 Wages                                       128,954     51,639
 Management and consulting fees               54,844     22,585
 Website marketing                            39,424     92,558
 Office supplies and services                 38,746     13,952
 Royalties                                    28,410     30,737
 Corporation promotion                        23,751     18,193
 Rent                                         13,090      4,633
 Insurance                                     5,904          0
 Professional fees                             2,195      2,220
 Depreciation and amortization                23,980     28,896
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Total Expenses                               359,298    265,413
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Income Before Income Taxes                    77,258    130,235
Income Taxes                                  34,766     58,606
 Less: Application of loss carryforwards    (34,766)   (58,606)
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Net Income for Period                        $77,258   $130,235
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Weighted Average Number of
 Common Shares Outstanding                17,252,239 16,935,000
Dilutive Effect of Options                 1,306,000  1,607,081
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Weighted Average Number of Shares Outstanding
 Assuming Full Dilution                   18,558,239 18,542,081
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Earnings Per share                            $ 0.00     $ 0.01
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Fully Diluted Earnings Per Share              $ 0.00     $ 0.01
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