U.S. SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                           FORM 10-QSB

      [  X ]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

     For the quarterly period ended December 31, 1999

      [   ]     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

     For the transition period from        to

                   Commission File No. 0-26607

                           BECK & CO.
(Exact name of small business issuer as specified in its charter)

            Nevada                          88-0390828
(State or Other Jurisdiction of           (IRS Employer
Incorporation or Organization)         Identification No.)

           1273 West Glengyle Court, Murray, UT 84123
            (Address of principal executive offices)

                         (801) 270-5867
                   (Issuer's telephone number)

                         Not Applicable
(Former name, address and fiscal year, if changed since last report)

Check  whether the issuer (1) has filed all reports required  to
be  filed by Section 13 or 15(d) of the Exchange Act during  the
preceding 12 months (or for such shorter period that the  issuer
was required to file such reports), and (2) has been subject  to
such  filing requirements for the past 90 days.  Yes  [X]  No  [  ]

APPLICABLE  ONLY  TO  ISSUERS INVOLVED IN BANKRUPTCY  PROCEEDINGS
DURING THE PRECEDING FIVE YEARS:

Check whether the registrant has filed all documents and reports
required  to  be  filed by Sections 12,  13,  or  15(d)  of  the
Exchange Act subsequent to the distribution of securities  under
a plan confirmed by a court.  Yes  [   ]   No [    ]

APPLICABLE ONLY TO CORPORATE ISSUERS:
State  the number of shares outstanding of each of the  issuer's
classes  of  common  equity, as of the latest practicable  date:
1,521,750 shares of common stock.

<PAGE>
                           FORM 10-QSB
                           BECK & CO.

                              INDEX
                                                       Page
PART I.   Financial Information

          Financial Statements

          Balance Sheets - December 31, 1999 and
          June 30, 1999                                   3

          Statements of Operations - Three Months
          Ended December 31, 1999 and 1998                4

          Statements of Operations - Six Months
          Ended December 31, 1999 and 1998, and
          Inception to December 31, 1999                  5

          Statements of Cash Flows - Three and  Six
          Months
          Ended December 31, 1999 and 1998,               6
          and Inception to December 31, 1999

          Notes     to    Consolidated    Financial       7
          Statements
          Management's Discussion and Analysis of
          Financial   Condition  and   Results   of       8
          Operations

PART II.  Other Information                               9

Signatures                                                8

                             PART I.
                      Financial Information

In   the   opinion  of  management,  the  accompanying  unaudited
financial  statements included in this Form  10-QSB  reflect  all
adjustments  (consisting  only  of  normal  recurring   accruals)
necessary  for  a fair presentation of the results of  operations
for  the  periods presented.  The results of operations  for  the
periods  presented are not necessarily indicative of the  results
to be expected for the full year.

                             2
<PAGE>
                           BECK & CO.
                  (A Development Stage Company)
                         Balance Sheets

                             ASSETS

                                                    December 31,     June 30,
                                                       1999            1999
                                                     (Unaudited)
CURRENT ASSETS

 Cash                                               $    5,647      $   10,191
 Inventory                                               4,465           2,277

  Total Current Assets                                  10,112          12,468

FIXED ASSETS

 Furniture and equipment - net                           5,243           2,327

  Total Fixed Assets                                     5,243           2,327

  TOTAL ASSETS                                      $   15,355      $   14,795

         LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES

 Accounts payable - related party                    $   1,746          $1,746
 Allowance for bad debt and returns                      3,393           1,951
 Note payable - related party                            2,500           2,500
 Accrued interest - related party                          187              62
 Accrued salaries/office                                18,600               -

  Total Current Liabilities                              26,425          6,259

STOCKHOLDERS' EQUITY

Preferred stock, $0.001 par value: 5,000,000 shares
 authorized; -0- shares issued and outstanding                -              -
Common stock, $0.001 par value: 20,000,000 shares
 authorized; 1,521,750 shares issued and outstanding      1,522          1,522
 Additional paid-in capital                               66,678        66,678
 Deficit accumulated during the development stage        (79,270)      (59,664)

  Total Stockholders' Equity (Deficit)                   (11,070)        8,536

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
    (DEFICIT)                                         $   15,355     $  14,795

  The accompanying notes are an integral part of these financial statements

                             3
<PAGE>
                           BECK & CO.
                  (A Development Stage Company)
                    Statements of Operations
                           (Unaudited)

                                                         For the
                                                   Three Months Ended
                                                        December 31,
                                                  1999                1998

NET SALES                                      $  16,691          $   5,227

COST OF SALES                                     12,187              3,708

GROSS PROFIT                                       4,504              1,519

EXPENSES

 General and administrative                        2,581              4,093
 Bad debt and return expense                       1,136                  -
 Depreciation expense                                194                  -
 Officer's salary                                  9,000              9,000

  Total Expenses                                  12,911             13,093

OTHER (EXPENSES)

 Interest expense                                    (62)                 -

  Total Other (Expenses)                             (62)                 -

NET LOSS                                       $  (8,469)         $ (11,574)

BASIC (LOSS) PER SHARE                         $   (0.01)         $   (0.01)

WEIGHTED AVERAGE NUMBER OF
  SHARES OUTSTANDING                           1,521,750          1,507,000

    The accompanying notes are an integral part of these financial statements

                             4
<PAGE>
                           BECK & CO.
                  (A Development Stage Company)
                    Statements of Operations
                           (Unaudited)

                                                                       From
                                                                  Inception on
                                                   For the          April 14,
                                              Six Months Ended    1998 Through
                                                 December 31,      December 31,
                                            1999            1998        1999

NET SALES                               $   23,269      $   6,383    $  61,743

COST OF SALES                               16,923          4,502       49,471

GROSS PROFIT                                 6,346          1,881       12,272

EXPENSES

 General and administrative                  6,033          9,905       25,916
 Bad debt and return expense                 1,442              -        3,393
 Depreciation expense                          352              -          546
 Officer's salary                           18,000         18,000       61,500

  Total Expenses                            25,827         27,905       91,355

OTHER (EXPENSES)

 Interest expense                             (125)            -          (187)

  Total Other (Expenses)                      (125)            -          (187)

NET LOSS                                 $ (19,606)    $ (26,024)    $ (79,270)

BASIC (LOSS) PER SHARE                   $   (0.01)    $   (0.02)

WEIGHTED AVERAGE NUMBER OF
  SHARES OUTSTANDING                     1,521,75      1,507,000

  The accompanying notes are an integral part of these financial statements.

                             5
<PAGE>
                           BECK & CO.
                  (A Development Stage Company)
                    Statements of Cash Flows
                           (Unaudited)
<TABLE>
<CAPTION>
                                                                             From
                                                                         Inception on
                                                       For the             April 14,
                                                   Six Months Ended      1998 Through
                                                      December 31,       December 31,
                                                   1999         1998         1999
<S>
CASH FLOWS FROM OPERATING
 ACTIVITIES
                                                  <C>          <C>          <C>
 Net (loss)                                       $ (19,606)   $ (26,024)   $ (79,270)
 Adjustments to reconcile net loss to net cash
  used by operating activities:
  Common stock issued for services                        -       18,600       45,950
  Increase allowance for bad debt and
    returns                                           1,442            -        3,393
  Depreciation expense                                  352            -          546
  Increase in accounts payable and accrued
    expenses                                         18,724        1,144       23,032
  (Increase) in inventories                          (2,188)        (508)      (4,465)

   Net Cash (Used) Provided by Operating
    Activities                                       (1,276)      (6,788)     (10,814)

CASH FLOWS FROM INVESTING
 ACTIVITIES

 Furniture and equipment                             (3,268)           -       (5,789)

   Net Cash Used by Investing Activities             (3,268)           -       (5,789)

CASH FLOWS FROM FINANCING
 ACTIVITIES

 Common stock issued for cash                             -            -       22,250

   Net Cash Provided by Financing
    Activities                                            -             -      22,250

NET INCREASE (DECREASE) IN CASH                      (4,192)       (6,788)      6,193

CASH AND CASH EQUIVALENTS AT
 BEGINNING OF PERIOD                                 10,191         9,525           -

CASH AND CASH EQUIVALENTS AT
 END OF PERIOD                                   $    5,647     $   2,737     $ 5,647

CASH PAID DURING THE YEAR FOR:

 Interest                                        $        -     $       -     $     -
 Income taxes                                    $        -     $       -     $     -

</TABLE>
  The accompanying notes are an integral part of these financial statements.

                             6
<PAGE>
                           BECK & CO.
                  (A Development Stage Company)
                Notes to the Financial Statements
          December 31, 1999 and 1998 and June 30, 1999


NOTE 1 -                      CONDENSED FINANCIAL STATEMENTS

       The  accompanying financial statements have been  prepared
       by   the  Company  without  audit.   In  the  opinion   of
       management,  all  adjustments (which include  only  normal
       recurring  adjustments) necessary to  present  fairly  the
       financial  position, results of operations and cash  flows
       at  December  31,  1999  and  1998  and  for  all  periods
       presented have been made.

       Certain  information  and  footnote  disclosures  normally
       included  in  financial statements prepared in  accordance
       with  generally accepted accounting principles  have  been
       condensed   or  omitted.   It  is  suggested  that   these
       condensed  financial  statements be  read  in  conjunction
       with  the  financial statements and notes thereto included
       in   the   Company's  June  30,  1999  audited   financial
       statements.   The results of operations for periods  ended
       December  31, 1999 and 1998 are not necessarily indicative
       of the operating results for the full years.

NOTE 2 -                      GOING CONCERN

       The  Company's  financial statements  are  prepared  using
       generally accepted accounting principles applicable  to  a
       going  concern  which  contemplates  the  realization   of
       assets  and  liquidation  of  liabilities  in  the  normal
       course  of business.  However, the Company does  not  have
       significant  cash or other material assets,  nor  does  it
       have  an  established  source of  revenues  sufficient  to
       cover  its operating costs and to allow it to continue  as
       a  going concern.  The Company's President has, therefore,
       committed to meeting its minimal operating expenses for  a
       period of at least 12 months.

                             7
<PAGE>
             MANAGEMENT'S DISCUSSION AND ANALYSIS OF
          FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Results of Operations

Six-Month Periods Ended December 31, 1999 and 1998.

The Company had net sales of $23,269 and $6,383 in the six months
ended  December 31, 1999 and 1998, respectively.  Cost  of  Sales
was  $16,923 during the six-month period ended December 31,  1999
and $4,502 for the six months ended December 31, 1998.

Operating expenses in the six months ended December 31, 1999  and
1998,  consisted of general corporate administration,  legal  and
professional expenses, advertising, salaries, and accounting  and
auditing  costs.  These expenses were $25,827 for the six  months
ended  December  31, 1999 and $27,905 for the  six  months  ended
December 31, 1998.

As  a result of the foregoing factors, the Company realized a net
loss of $19,606 for the six months ended December 31, 1999, and a
net  loss of $26,024 for the six months ended December 31,  1998.
Management  expects  losses will continue unless  and  until  the
Company's Internet site generates sufficient additional sales  to
offset operating expenses.

Liquidity and Capital Resources

At December  31, 1999, the Company had a working capital deficit
of  $16,313 as compared to working capital of $6,209 at June 30,
1999.   The  working  capital deficit  resulted  primarily  from
accrued salaries payable to the Company's president, Larry Beck,
which he has elected to defer until such time as the Company has
sufficient  cash  flow from operations to pay the  salaries  and
cover other expenses of operation.  The Company intends to apply
its   available  capital  to  paying  administrative  costs  and
marketing  the Company's jewelry products through  its  website.
Since  the president of the Company has agreed to defer  payment
of  his salary until such time as cash flow can cover the salary
and operating expenses, the Company estimates that its available
capital  funds  generated  from product  sales  will  cover  the
Company's  operating expenses for the remainder  of  the  fiscal
year  ending June 30, 2000, after which the Company  intends  to
rely  on revenue generated from sale of its jewelry products  to
fund  operations,  including  the Company's  plan  to  establish
retail  locations in rural communities.  It is  estimated,  that
the  minimum  operating  expenses are approximately  $1,000  per
month,  which include the cost of an Internet service  provider,
web  development, telephone, fax, postage, printing,  packaging,
legal  and  minimal  marketing.  If the  Company  is  unable  to
generate   sufficient  revenue  to  support   and   expand   its
operations,  it may need to seek debt or equity financing.   The
Company  has  not identified any potential sources  of  debt  or
equity  financing and can not predict whether any such financing
will  be  available to the Company should it be needed on  terms
acceptable to the Company.  In addition, the Company's President
and majority shareholder, Larry Beck, has expressed a desire  to
utilize  personal resources to fund operations.  However,  there
is no contractual obligation to do so.

                             8
<PAGE>

                   PART II.  OTHER INFORMATION

EXHIBITS AND REPORTS ON FORM 8-K

EXHIBITS:   Included  only  with the electronic  filing  of  this
report  is  the Financial Data Schedule for the six-month  period
ended December 31, 1999 (Exhibit Ref. No. 27).

REPORTS ON FORM 8-K:  None

SIGNATURES

In  accordance  with the requirements of the  Exchange  Act,  the
registrant caused this report to be signed on its behalf  by  the
undersigned thereunto duly authorized.

                                   BECK & CO.


Date:  February 10, 2000           By:  /s/ Larry L. Beck, President