POKER.COM, INC.
Consolidated Balance Sheets
(U.S. Dollars)
(Unaudited)
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                                     September 30, December 31,
                                          2001         2000
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Assets

Current
 Cash                                      $96,201      $41,775
 Accounts receivable, net of $21,250
  allowance for bad debts                  811,310      456,032
 Prepaid expenses                                0       50,229
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Total Current Assets                       907,511      548,036
Long-Term Receivable                       140,000      140,000
Property and Equipment                     162,564      161,755
Intangible Assets                          233,422      218,346
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Total Assets                            $1,443,497   $1,068,137
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Liabilities

Current
 Accounts payable and accrued liabilities $524,269     $562,570
 Advances from related parties                 424        6,828
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Total Liabilities                          524,693      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
16,950,000   (December 31, 2000
              - 16,935,000)
             shares issued and
              outstanding                1,482,818    1,469,235
Treasury Stock                             (6,881)            0
Subscriptions Received                      32,480       22,480
Other Comprehensive Income                  18,467        4,755
Deficit                                  (608,080)    (997,731)
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Total Stockholders' Equity                 918,804      498,739
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Total Liabilities and Stockholders'
 Equity                                 $1,443,497   $1,068,137
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POKER.COM, INC.
Consolidated Statements of Income
U.S. Dollars)
Unaudited)
===============================================================
                       Three Months Ended     Nine Months Ended
                            September 30,         September 30,
                          2001       2000       2001       2000
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Revenue
 Marketing and
  Sublicensing        $486,147   $166,477 $1,286,954   $744,322
Cost of Goods Sold      27,488     17,141     99,061    111,464
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Gross Margin           458,659    149,336  1,187,893    632,858
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Expenses
 Wages                  66,485          0    174,162          0
 Website marketing      57,756    (2,777)    224,732    337,325
 Management and
  consulting fees       24,308     22,072     76,204     63,073
 Royalties              19,035      8,079     69,219     73,702
 Office supplies
  and services          15,931     33,445     45,929    116,775
 Corporation promotion  10,172     36,628     76,984    149,060
 Professional fees       6,607     14,246     18,301     36,259
 Rent                    4,915      (949)     14,072     13,577
 Bad debts                   0          0     11,000          0
 Depreciation
  and amortization      30,203     53,070     87,639    119,894
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Total Expenses         235,412    163,814    798,242    909,665
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Income (Loss) Before
 Income Taxes          223,247   (14,478)    389,651  (276,807)
Income Taxes           100,461          0    173,584          0
 Less: Application of
  loss carryforwards (100,461)          0  (173,584)          0
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Net Income (Loss)
 for Period           $223,247  $(14,478)   $389,651 $(276,807)
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Weighted Average
 Number of Common
 Shares Outstanding 16,950,000 15,860,217 16,940,934 15,655,548
Dilutive Effect
 of Options          1,621,000  1,410,000  1,621,000  1,410,000
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Weighted Average
 Number of
 Common Shares
 Outstanding
 Assuming Full
 Dilution           18,571,000 17,270,217 18,561,934 17,065,548
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Earnings (Loss)
 Per share              $ 0.01     $ 0.00     $ 0.02   $ (0.02)
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Fully Diluted Earnings
 (Loss) Per Share       $ 0.01     $ 0.00     $ 0.02   $ (0.02)
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