POKER.COM, INC.
  Consolidated Balance Sheets
  (U.S. Dollars)
  (Unaudited)
  ====================================================================
                                                              June 30,
                                                                2002
  --------------------------------------------------------------------
  Assets

  Current
   Cash                                                                    $355,777
   Accounts receivable                                       1,190,920
   Prepaid expenses                                                  0
  --------------------------------------------------------------------

  Total Current Assets                                       1,546,697
  Long-Term Receivable                                                 0
  Property and Equipment                                      65,337
  Intangible Assets                                               271,496
  --------------------------------------------------------------------

  Total Assets                                                  $1,883,530
  ====================================================================

  Liabilities

  Current
   Accounts payable and accrued liabilities                   $590,551
  --------------------------------------------------------------------

  Total Liabilities                                            590,551
  --------------------------------------------------------------------

  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)
     shares issued and outstanding                            1,654,325

  Treasury Stock, at cost - 27,000 shares                      (6,881)
  Subscriptions Received                                               32,480
  Other Comprehensive Income                                    54,112
  Deficit                                                                          (441,057)
  --------------------------------------------------------------------

  Total Stockholders' Equity                                 1,292,979
  --------------------------------------------------------------------

  Total Liabilities and Stockholders' Equity                $1,883,530
  ====================================================================


  POKER.COM, INC.
  Consolidated Statements of Income
  (U.S. Dollars)
  (Unaudited)
  ====================================================================
                                                    Three Months Ended
                                                         June 30, 2002
  --------------------------------------------------------------------
  Revenue
   Marketing and
   sublicensing                                                     $871,168
  Cost of Goods Sold                                           208,364
  --------------------------------------------------------------------
  Gross Margin                                                     662,804
  --------------------------------------------------------------------
  Expenses
   Management and
    consulting fees                                            223,842
   Wages                                                             91,264
   Bad debts                                                       84,166
   Corporation promotion                                 48,228
   Royalties                                                         34,847
   Office supplies
    and services                                                32,405
   Website marketing                                      21,480
   Rent                                                                7,719
   Professional fees                                             7,184
   Insurance                                                     5,569
   Depreciation
    and amortization                                             7,625
  --------------------------------------------------------------------
  Total Expenses                                               564,329
  --------------------------------------------------------------------
  Income Before Income
   Taxes                                                        98,475
  Income Taxes                                          (44,314)
   Less: Application of
   loss carryforwards                                 44,314
  --------------------------------------------------------------------
  Net Income for
   Period                                                      $98,475
  ====================================================================
  Weighted Average
   Number of Common
   Shares Outstanding                                         17,175,000
  Dilutive Effect of Options                                 1,306,000
  --------------------------------------------------------------------
  Weighted Average Number
   of Shares Outstanding
   Assuming Full Dilution                                   18,481,000
  ====================================================================
  Earnings Per share                                            $ 0.01
  ====================================================================
  Fully Diluted Earnings
   Per Share                                                    $ 0.01
  ====================================================================