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**UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB**

                                   (Mark One)

[X]   Quarterly report under Section 13 or 15(d) of the Securities Exchange Act
      of 1934

                 For the quarterly period ended **December 31, 2002**.

[ ]   Transition report under Section 13 or 15(d) of the Securities Exchange Act
      of 1934

          For the transition period from ____________ to ____________

                        Commission file number: **000-28611****ISEMPLOYMENT.COM, INC.**
        -----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

            **Wyoming                                         86-0970152**
  -------------------------------               ------------------------------------
  (State or other jurisdiction of               (I.R.S. Employer Identification No.)
  incorporation or organization)

                            **665 3rd Street, Suite 517
                            San Francisco, CA 94107**
               --------------------------------------------------
               (Address of principal executive office) (Zip Code)

                                  **415-861-7963**
                              --------------------
                           (Issuer's telephone number)

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

The number of outstanding  shares of the issuer's common stock is 24,711,738 as
of this date.

Transitional Small Business Disclosure Format

                                                                Yes [ ]  No [X]

**TABLE OF CONTENTS

                         PART I - FINANCIAL INFORMATION**

ITEM 1.  Financial Statements

        **PART I:  FINANCIAL INFORMATION**

Item 1.  Financial Statements

           Balance Sheets....................................................F-1

           Statement of Operations - Three Months Ended .....................F-2

           Statement of Cash Flows - Three Months Ended......................F-3

           Statement of Operations - Three Months Ended......................F-4

           Statement of Cash Flows - Three Months Ended......................F-5

           Notes to Financial Statements.....................................F-6

**PART II: OTHER INFORMATION**

Items 1 to 6...................................................................7

Signatures.....................................................................7

ITEM 2.  Managements Discussion and Analysis..................................11

                           **PART II - OTHER INFORMATION**

ITEM 6.  Exhibits and Reports on Form 8-K.....................................12

                                       1

**ITEM 1.  FINANCIAL STATEMENTS****ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
                      Condensed Consolidated Balance Sheets**

                                                  (Unaudited)            (Audited)
                                                  December 31,          September 30,
                                                      2002                  2002
                                                ----------------      -----------------
         Assets
Current Assets
         Cash                                      $     12,092          $        -
         Loans receivable                                61,555                   -
         Note receivable, current                        37,932                   -
         Due from affiliate                                  -                39,611
         Accrued interest receivable                     16,158                   -
                                                ----------------      -----------------
                  Total Current Assets                  127,737               39,611

Property and equipment, net of accumulated
  depreciation of $606 and $955,
  respectively                                            4,432                1,433
Note receivable, net of current portion                 204,447                   -
Goodwill                                              1,441,304                   -
Website development costs                                85,993                   -
Acquisition costs                                        75,000                   -
Other assets                                                 -                   353
                                                ----------------      -----------------
                  Total Assets                        1,938,913               41,397
                                                ================      =================

         Liabilities and Stockholders Equity
Current Liabilities
         Accounts payable and accrued expenses          615,095              227,478
         Accrued interest payable                        45,000                   -
         Loans payable                                  103,000               34,100
         Due to officers                                     -                 5,428
         Due to affiliate                                    -                 2,388
         Term notes payable                             375,439                   -
         Current portion of long term debt               11,000                   -
                                                ----------------      -----------------
                  Total Current Liabilities           1,149,534              269,394

         Long Term Debt                                 138,891                   -
                                                ----------------      -----------------

                  Total Liabilities                   1,288,425              269,394
Stockholders' Equity (Impairment)
         Common stock, $.001 par value 100,000,000
           shares authorized; 24,711,738 and
           4,698,738 shares issued and outstanding,
           respectively                                  24,712                4,699
         Additional paid in capital                   1,375,911              395,274
         Subscription receivable                           (200)                (200)
         Deficit accumulated during development
           stage                                      (749,935)             (627,770)
                                                ----------------      -----------------
                  Total Stockholders' Equity
                    (Impairment)                      650,488               (227,997)
                                                ----------------      -----------------

         Total Liabilities and Stockholders'
           Equity                             $     1,938,913            $     41,397
                                                ================      =================

         See notes to the condensed consolidated financial statements.

                                      F-1

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
                 Condensed Consolidated Statements of Operations
                 Three Months Ended December 31, 2002 and 2001,
     and Period from October 20, 1999 (Date of Development Stage Inception)
                              to December 31, 2002**

                                                                                                             October 20,
                                                                                                                1999
                                                                                                            (Development
                                                                                                               Stage
                                                                                                            Inception) to
                                                                             Three Months Ended              December 31,
                                                                                 December 31,                   2002
                                                                        --------------------------------  -----------------
                                                                            2002              2001
                                                                        ---------------   --------------  -----------------

Revenues                                                                 $       -          $       -        $        -
                                                                        ---------------   --------------  -----------------
                                                                                 -                  -            160,067
System development costs
Selling, general and administrative expenses                                 55,583             36,822           522,331
Depreciation                                                                    606                 -              1,561
                                                                        ---------------   --------------  -----------------
         Total                                                               56,189             36,822            683,959

Operating Loss                                                              (56,189)           (36,822)          (683,959)

Other Income (Expense)
         Interest income                                                      4,039                 -               4,039
         Interest expense                                                   (57,362)                -             (57,362)
                                                                        ---------------   --------------  -----------------
               Total Other Income (Expense)                                 (53,323)                -             (53,323)

Loss Before Cumulative Effect of Change in Accounting Principle            (109,512)           (36,822)          (737,282)

Cumulative Effect of Change in Accounting Principle                         (12,653)                -             (12,653)
                                                                        ---------------   --------------  -----------------
         Net Loss                                                        $ (122,165)        $  (36,822)      $   (749,935)
                                                                        ===============   ==============  =================
       Net Loss Per Common Share
         Continuing operations                                           $    (0.02)        $    (0.02)      $      (0.23)
         Cumulative effect of accounting change                                  -                  -                  -
                                                                        ---------------   --------------  -----------------
                  Total                                                  $    (0.02)        $    (0.02)      $      (0.23)
                                                                        ===============   ==============  =================
Weighted Average Common Shares Outstanding                                7,859,955          2,318,326          3,315,417
                                                                        ===============   ==============  =================

         See notes to the condensed consolidated financial statements.

                                      F-2
**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
           Condensed Consolidated Comparative Statements of Cash Flows
               Three Months Ended December 31, 2002 and 2001, and
       October 20, 1999 (Development Stage Inception) to December 31, 2002**
                                                                                                             October 20,
                                                                                                                1999
                                                                                                            (Development
                                                                                                                Stage
                                                                              Three Months Ended            Inception) to
                                                                                 December 31,                December 31,
                                                                         --------------------------------
                                                                              2002             2001               2002
                                                                         ---------------  ---------------   -----------------
Cash Flows from Operating Activities
  Operating Activities:
     Net loss                                                             $   (122,165)      $ (36,822)       $  (749,935)
     Adjustments to Reconcile Net Loss to Net Cash (Used)
       by Operating Activities
        Depreciation and amortization                                              606              -               1,561
        Compensation and other services paid through
          issuance of common stock                                                 650              -               2,771
        Cumulative effect of change in accounting principle                     12,653              -              12,653
        System development expenses incurred by
          assumption of a related party loan                                        -            9,920             96,555
        System development expenses incurred by
          assumption of advances payable                                            -               -              42,147

Changes in Operating Assets and Liabilities
         Loans receivable                                                      (23,078)             -             (23,078)
         Accrued interest receivable                                            (4,039)             -              (4,039)
         Deposit                                                                    -               -                (353)
         Accounts payable and accrued expenses                                  40,147          26,902            267,625
         Accrued interest payable                                               45,000              -              45,000
                                                                         ---------------  ---------------   -----------------
                  Net Cash (Used) by Operating Activities                      (50,226)             -            (309,093)
                                                                         ---------------  ---------------   -----------------

Cash Flows From Investing Activities
         Loans to affiliates                                                        -               -             (39,611)
                                                                         ---------------  ---------------   -----------------
                  Net Cash (Used) by Investing Activities                           -               -             (39,611)
                                                                         ---------------  ---------------   -----------------

Cash Flows From Financing Activities
         Net cash from reverse acquisition                                      65,106              -              65,106
         Repayment of term notes                                                  (425)             -                (425)
         Repayment of long term debt                                            (2,363)             -              (2,363)
         Net proceeds from officer loans                                            -               -               5,428
         Proceeds from shareholder loans                                            -               -             397,652
         Repayment of a related party loan                                          -               -             (96,555)
         Repayment of advances payable                                              -               -             (42,147)
         Proceeds from third party loan                                             -               -              34,100
                                                                         ---------------  ---------------   -----------------
                  Net Cash Provided By Financing Activities                     62,318              -             360,796
                                                                         ---------------  ---------------   -----------------

Net Increase in Cash                                                            12,092              -              12,092
Cash Beginning of Period                                                            -               -                  -
                                                                         ---------------  ---------------   -----------------
Cash, End of Period                                                         $   12,092      $       -         $    12,092
                                                                         ===============  ===============   =================
         See notes to the condensed consolidated financial statements.

                                      F-3

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
                 Condensed Consolidated Statement of Cash Flows**

                                                                                        Three Months Ended
                                                                                            December 31,
                                                                                  ----------------------------------
                                                                                      2002               2001
                                                                                  ---------------    ---------------
                       Supplemental Disclosure of Cash Flow Information
                                             Interest paid                         $       400        $        -
                                                                                  ===============    ===============
                                           Income taxes paid                       $        -         $        -
                                                                                  ===============    ===============

Supplemental Schedule of Non-Cash Investing and Financing Activities
       Issuance of 20,000,000 Common Shares for 100% of the Membership Interests of Idoleyez, LLC on October 16,
       2002, resulting in goodwill of $1,441,304.

       Utilization of $75,000 bridge loan toward acquisition costs at closing of reverse merger.

         See notes to the condensed consolidated financial statements.

                                      F-4

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 1. THE COMPANY AND A SUMMARY OF ITS SIGNIFICANT ACCOUNTING POLICIES

        This summary of accounting policies for ISEmployment.com, Inc. and
        Subsidiary (the Company) (a development stage company) is presented to
        assist in understanding the Company's financial statements. The
        accounting policies conform to U.S. generally accepted accounting
        principles and have been consistently applied in the preparation of
        the financial statements.

       Basis of Presentation
        The accompanying unaudited condensed consolidated financial statements
        have been prepared in accordance with generally accepted accounting
        principles for interim financial information and with the instructions
        to Item 310 of Regulation S-B. Accordingly, they do not include all of
        the information and footnotes required by generally accepted
        accounting principles for complete financial statements. In the
        opinion of management, all adjustments (consisting of normal recurring
        accruals) considered necessary for a fair presentation have been
        included. Operating results for the three months ended December 31,
        2002 and 2001 are not necessarily indicative of the results that may
        be expected for the years ended September 30, 2003. The unaudited
        condensed consolidated financial statements should be read in
        conjunction with the consolidated financial statements and footnotes
        thereto included in the Company's annual report on Form 10-KSB for the
        fiscal year ended September 30, 2002.

        The Company was incorporated under the laws of the State of Wyoming on
        February 27, 1997. The Company ceased all operating activities during
        the period from February 27, 1997, to October 20, 1999, and was
        considered dormant. On June 30, 2000, ISEmployment.com, Inc.
        (ISEmployment), a Delaware corporation, and Magical Marketing, Inc.
        (Magical Marketing), merged. Magical Marketing became the surviving
        corporation and adopted the name ISEmployment.com, Inc. The Company
        issued 400,000 shares of common stock to the shareholders of the
        former ISEmployment.com, Inc. corporation and the Company's majority
        stockholder cancelled his 800,000 shares of common stock upon the
        merger. The merger transaction is treated as a recapitalization and is
        accounted for as a reverse acquisition and recorded at historical cost
        with no goodwill or other intangibles recorded. The 400,000 common
        share decrease as a result of the merger transaction reflects the
        exchange of ISEmployment's 2,000,000 shares for 400,000 shares of
        Company common stock and the retirement of 800,000 shares of Company
        common stock. On October 16, 2002, the Company entered into an
        Agreement and Plan of Reorganization with Idoleyez.com, LLC
        (Idoleyez), a California Limited Liability Company. Pursuant to this
        agreement, the Company issued 20,000,000 shares of common stock in
        exchange for 100% of the issued and outstanding Units of Idoleyez. In
        addition, the Company paid $75,000 as consideration for the retirement
        of 6,000,000 shares of Class B common stock, authorized and issued on
        October 11, 2002 that were outstanding as of October 16, 2002. These
        shares were multiple-voting shares with no cash value. As a result of
        the transaction, the former members of Idoleyez became majority
        shareholders, owning approximately 80% of all outstanding shares. The
        newly re-organized entity retained only liabilities of $126,680 and
        all equity that existed prior to the transaction. The merger
        transaction is treated as a recapitalization and is accounted for as a
        reverse acquisition. Goodwill in the amount of $1,441,304 has been
        recorded as a result of the excess of the fair value of shares issued
        over the fair value of net assets acquired. The Company is primarily
        engaged in raising capital and developing the business plan initiated
        by Idoleyez. Idoleyez was organized to be a high-end eye care
        enterprise, integrating quality eyewear, exclusive brands, innovative
        styles, and custom technology within a unique environment to deliver
        an exception retail buying experience to the discriminating high-end
        eyewear consumer.

       Revenue Recognition
        Revenue from providing services to customers will be recognized when the
        services are rendered.

                                      F-5
**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 1. THE COMPANY AND A SUMMARY OF ITS SIGNIFICANT ACCOUNTING POLICIES(Continued)

       Capitalization of Internal-Use Software Costs
        The Company follows the guidance in Statement of Position 98-1,
        Accounting for Costs of Computer Software Developed or Obtained for
        Internal Use, and EITF 00-2, Accounting for Web Site Development
        Costs. During the preliminary project stage, the Company expenses
        internal and external costs it incurs, or assumes from related
        parties, to develop internal-use software and systems. During the
        application development product stage, the Company capitalizes such
        costs and will evaluate them periodically for impairment.
        Substantially all costs consist of consulting and related expenses
        incurred for enhancements to the Company's web site, classification
        and organization of listings within properties, and development costs.

       Depreciation
        The straight-line method is used for computing depreciation on
        substantially all property and equipment. Depreciation is based on
        estimated useful lives as follows: furniture, 7 years; and office
        equipment and computers, 3 to 5 years.

       Start-Up Costs
        The Company expenses organization and start-up costs as incurred.
        Following the guidance in Statement of Position 98-5, Reporting on the
        Costs of Start-up Activities, the Company wrote off organization costs
        acquired in the merger transaction that were previously capitalized
        and treated the transaction as the cumulative effect of a change in
        accounting principle.

       Income Taxes
        Deferred taxes are provided on a liability method whereby deferred tax
        assets are recognized for deductible temporary differences, and
        deferred tax liabilities are recognized for taxable temporary
        differences. Temporary differences are the differences between the
        reported amount of assets and liabilities and their tax bases.
        Deferred tax assets are reduced by a valuation allowance when, in the
        opinion of management, it is more likely than not that some portion or
        all of the deferred tax assets will not be realized. Deferred tax
        assets and liabilities are adjusted for the effects of changes in tax
        laws and rates on the date of enactment.

       Stock-Based Compensation
        The Company has elected to comply with the fair value based method of
        accounting prescribed by Statement of Financial Accounting Standards
        No. 123, Accounting for Stock-Based Compensation, for its stock
        incentive plan.

       Use of Estimates
        The preparation of financial statements in conformity with generally
        accepted accounting principles requires management to make estimates
        and assumptions that affect certain reported amounts and disclosures.
        Accordingly, actual results could differ from those estimates.

       New Accounting Pronouncements
        The Company does not expect the adoption of any issued, but not yet
        effective, accounting pronouncements to have a material effect, if
        any, on its financial position or results of operations.

                                      F-6

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 2. CAPITAL RESOURCES

        As shown in the financial statements, the Company has cumulative
        losses of $749,935 and $12,092 of cash at December 31, 2002. The
        Company currently has no sales. These factors, among others, raise
        substantial doubt about the Company's ability to continue as a going
        concern. In order to develop and commercialize its technology and
        continue as a going concern, the Company will need, among other
        things, additional capital resources and financing. Management
        believes the consummation of the reverse merger will place the Company
        in a better position to raise more capital. Management's additional
        plans to obtain resources for the Company include (1) raising
        additional capital through sales of common stock, the proceeds of
        which would be used to perfect the Company's technology and services
        and satisfy immediate operating needs, and (2) using common stock to
        pay for consulting and professional services. The ability of the
        Company to continue as a going concern is dependent upon its ability
        to successfully accomplish the plans described in the preceding
        paragraph and eventually secure other sources of financing and attain
        profitable operations. The accompanying financial statements do not
        include any adjustments that might be necessary should the Company be
        unable to continue as a going concern.

NOTE 3.  PROPERTY AND EQUIPMENT

       Property and equipment consist of the following:
                                                                                      December   31,        September   30,
                                                                                          2002                  2002
                                                                                    ----------------      -----------------
         Cost
                  Computer system                                                   $     5,038           $     2,388
                  Accumulated depreciation                                                 (606)                 (955)
                                                                                   ----------------      -----------------
                           Net property and equipment                               $     4,432           $     1,433
                                                                                   ================      =================

       The aggregate depreciation charged to operations for the three months
       ended December 31, 2002 and 2001 was $606 and $-0-, respectively.  The
       depreciation policies followed by the Company are described in Note (1).

NOTE 4.  LOANS, NOTE AND INTEREST RECEIVABLE

       Note receivable consists of the following:
                                                                                      December 31,          September 30,
                                                                                         2002                  2002
                                                                                   ----------------      -----------------
         Note receivable (dated January 31, 2002) from former
         member of Idoleyez, due in 60 monthly payments
         of $4,857 including interest at 7.5%.  Note is secured by store
         inventory owned by former member.                                          $     242,379         $         -
                                                                                   ================      =================

       Interestreceivable totaling $16,158 for 11 months through December 31,
       2002 has been accrued.

       Loan receivable consists of working capital loans made to a former member
       of Idoleyez, totaling $61,555. Advances made during the three month
       period ended December 31, 2002 were $23,078.

                                      F-7
**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 5.  GOODWILL AND INTANGIBLE ASSETS

       Goodwill and intangible assets consist of the following:
                                                                                      December   31,        September 30,
                                                                                         2002                  2002
                                                                                   ----------------      -----------------
         Goodwill                                                                  $     1,441,304       $        -
         Web development costs                                                              85,993                -
         Acquisition costs                                                                  75,000                -
                                                                                   ----------------      -----------------
                  Total Goodwill and Intangible Assets                             $     1,602,297       $
                                                                                   ================      =================

       During the three months ended December 31, 2002, the Company estimated
       the future undiscounted cash flows of the business to which the goodwill
       and acquisition costs relate in order to determine that their carrying
       values had not been impaired.

       Consideration was given to the value of web development costs at the end
       of the current period, and it was determined that no impairment of this
       intangible asset be recognized.

NOTE 6.  STOCK-BASED COMPENSATION

       On October 29, 2002, the Company issued 13,000 shares in payment for
       miscellaneous services provided.  The compensation expense was recorded
       at fair value at the date of the transaction based on the fair market
       value of the shares, totaling $650.

NOTE 7.  LOANS PAYABLE

       On October 29, 2002, the Company secured a bridge loan for $75,000 in
       order to fund the merger transaction.  The loan was payable on November
       29, 2002 in the amount of $100,000 including interest. After the due
       date, interest accrues at 20% per month thereafter.  The loan is secured
       by all shares received by Thom Hayward as a result of the merger, as well
       as other personal assets of Thom Hayward. Accrued interest at December
       31, 2002 was $45,000.

       Pursuant to the merger transaction, the Company retained an obligation
       for a loan payable in the amount of $28,000.  The loan is non-interest
       bearing and due on demand.  This loan had a balance of $28,000 and
       $34,100 at December 31, 2002 and September 30, 2002, respectively.

                                      F-8

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 8.  TERM NOTES PAYABLE

       Term  notes payable consists of the following:
                                                                                           December   31,        September 30,
                                                                                              2002                  2002
                                                                                          ----------------      -----------------
         Due upon obtaining additional funding
           Various notes ($164,439 due current shareholders bearing
           interest at rates ranging from 5.5% to 15%.  Guaranteed by
           Thom Hayward.                                                                  $     250,439         $      -

         Issued for services and due upon obtaining additional services
           Note bearing interest at 5.5%.  Guaranteed by Thom Hayward.                           50,000                -

         Due within 12 months
           Note from member bearing interest at 10% due January 15, 2003.
           Guaranteed by Thom Hayward.                                                           75,000                -
                                                                                          ----------------      -----------------

                                    Total term notes payable                              $     375,439         $      -
                                                                                          ================      =================

NOTE 9.  LONG-TERM DEBT

       Long-term debt consists of the following:
                                                                                           December 31,          September 30,
                                                                                              2002                  2002
                                                                                          ----------------      -----------------
          Note payable in 87 variable monthly installments of
          approximately $3,150 including interest of 14% per annum.  Secured
          by certain property and equipment owned by former member of
          Idoleyez, all assets of the Company and personally guaranteed by two
          former members of Idoleyez.                                                     $     149,891         $      -

                  Less current portion                                                           11,000                -
                                                                                          ----------------      -----------------
                           Noncurrent Portion                                             $     138,891         $      -
                                                                                          ================      =================

       Maturities of long-term debt are summarized as follows:

         Periods ending September 30,                               Amount
         ----------------------------                         -----------------
                   2003                                      $       8,714
                   2004                                             15,497
                   2005                                             22,443
                   2006                                             25,795
                   2007                                             29,648
                   Thereafter                                       47,794
                                                               -----------------
                     Total                                  $      149,891
                                                               =================

                                       F-9

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 10.  LEASES

       The Company currently leases office space from one of the former members
       of Idoleyez on a month to month basis with monthly rent of approximately
       $3,200.

       Total lease expense charged to operations was $9,600 and $2,400 for the
       three months ended  December 31, 2002 and 2001, respectively.

NOTE 11.  COMMITMENTS AND CONTINGENCIES

       The Company's Subsidiary has also entered into a consulting agreement
       with a current shareholder in which the individual will perform certain
       consulting services for monthly fees as follows:

               Service                           Term                       Monthly Amount
       ----------------------------  ----------------------------------    ----------------
         Consulting Agreement          2 years beginning July 1, 2001       $        6,000

       The Company's Subsidiary had entered into a leasing agreement to lease
       certain store facilities beginning March 1, 2001 for a period of 5
       years with minimum monthly payments totaling $3,070. As part of the
       redemption of a former member's interest in January 2002, the lease
       was assumed by the former member. In the event that the former member
       does not make the lease payments, the Subsidiary will be liable. The
       lease is guaranteed by Thom Hayward and Michelle Blas.

       The Subsidiary is party to a lawsuit in which the plaintiff alleges
       that they are owned $50,000 for services performed in the creation of
       new media. No trial date has been set. An amount totaling $48,242 has
       been accrued in the event that the Company does not prevail in the
       lawsuit.

       At December 31, 2002, the Company is party to a claim by inaVest, Inc.
       in the amount of $25,000 in connection with its failed representation
       of the Company in attempting to raise $500,000 in capital. The nature
       of the claim is unclear, and the claimant has failed to substantiate
       their claim. Management contends that no monies are owed under this
       arrangement and would vigorously contest any lawsuit filed in
       connection with this claim.

       During the three months ended December 31, 2002, an individual
       allegedly contracted with the company for compensation of $60,000 per
       year and for issuance of 150,000 shares of common stock pursuant to an
       employment agreement to serve as an interim director of the Company.
       The Company's management contends there was no such agreement between
       parties with any actual authority to make such a contract, and the
       Company adamantly denies any obligation to this individual. At this
       time, any estimate of contingent liability in this matter cannot be
       reasonably determined.

                                      F-10

**ISEmployment.com, Inc. and Subsidiary
                   (Formerly Known as Magical Marketing, Inc.)
                          (A Development Stage Company)
            Notes to the Condensed Consolidated Financial Statements**

NOTE 12.  SUPPLEMENTAL PRO-FORMA INFORMATION

       If the business combination described in NOTE 1 were treated  as
       though it had been completed at the beginning of the periods reported on,
       pro-forma financial results would be as follows:

                                                                Three Months       Three Months
                                                               Ended December     Ended December
                                                                  31, 2002           31, 2001
                                                              -----------------  ----------------
                  Revenues                                    $       -           $      -
                  Loss from continuing operations               (109,512)           (36,822)
                  Net loss                                      (109,512)           (49,475)
                  Loss per share                                   (0.02)             (0.02)

                                      F-11
**ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION**

Our discussion and analysis of our financial condition and results of operations
are based upon our financial statements, which have been prepared in accordance
with accounting principles generally accepted in the United States. The
preparation of these financial statements requires us to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues,
expenses, and related disclosure of contingent assets and liabilities. We base
our estimates on historical experience and on various other assumptions that are
believed to be reasonable under the circumstances, the results of which form the
basis for making judgments about the carrying value of the assets and
liabilities that are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or conditions.

The Company remains a development stage Company with no revenues and substantial
general and administrative expenses and operates at a loss. The Company believes
potential private placements of it's securities, and an eventual registered
public offering, if successful, will assist the Company in meetings its cash
needs, but there is no guarantee. Management estimates the Company's operating
expenses to be a minimum of $60,000 and a maximum of $85,000 per month, at this
time.

**LIQUIDITY AND CAPITAL RESOURCES**

The Company is not able to pay it's outstanding bills. The Company's financial
statements have been prepared assuming that it will continue as a going concern.
The company's losses from operations since its inception and the company's on
going need for capital to finish the development of the database raise
substantial doubt as to its ability to continue as a going concern.

Management believes that cash expected to be generated from operations, current
cash reserves, and existing financial arrangements will not be sufficient for
the company to meet its capital expenditures and working capital needs for its
operations as presently conducted. The company's future liquidity and cash
requirements will depend on a wide range of factors, including expected results
from operations as revenues are generated. In particular, as the company does
not expect cash flows from operations to be sufficient in the next twelve
months, the company is considering raising capital either through a private
placement or an initial public offering. There can be no assurance that such
capital would be raised in sufficient amounts to meet the company's financial
need in the next twelve months.

**CAUTION REGARDING FORWARD-LOOKING STATEMENTS**

We occasionally make forward-looking statements concerning our plans, goals,
product and service offerings, store openings and anticipated financial
performance. These forward-looking statements may generally be identified by
introductions such as "outlook" for an upcoming period of time, or words and
phrases such as "should", "expect", "hope", "plans", "projected", "believes",
"forward-looking" (or variants of those words and phrases) or similar language
indicating the expression of an opinion or view concerning the future. These
forward-looking statements are subject to risks and uncertainties based on a
number of factors and actual results or events may differ materially from those
anticipated by such forward-looking statements.

                            **PART II-OTHER INFORMATION

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K**

The Company filed, for November 13, 2002, a Form 8-K Report explaining that the
Company entered into Agreement and Plan of Reorganization with Idoleyez.com, LLC
("Idoleyez"), a California Limited Liability Company and high-end eye care
enterprise. The Company filed, for November 5, 2002, a Form 8-K Report regarding
an asset sale agreement, an alleged Employment Agreement, and resignations of
both Scott Murray and Frank Ulakovich, as Directors and Officers of the Company.

**CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of ISEMPLOYMENT.COM, INC. (the
"Company") on Form 10-Q for the period ending December 31, 2002, as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Thom Hayward, President of the Company, certify, pursuant to 18 U.S.C. ss. 1350,
as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:

         (1)   The Report fully complies with the requirements of section 13(a)
               or 15(d) of the Securities Exchange Act of 1934; and

         (2)   The information contained in the Report fairly presents, in all
               material respects, the financial condition and result of
               operations of the Company.

                                                /s/ Thom Hayward
                                                -----------------------
                                                    Thom Hayward
                                                    President
                                                    February 19, 2003

                           **CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of ISEMPLOYMENT.COM, INC. (the
"Company") on Form 10-Q for the period ending December 31, 2002, as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Thom Hayward, Treasurer, certify, pursuant to 18 U.S.C. ss. 1350, as adopted
pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:

         (1)   The Report fully complies with the requirements of section 13(a)
               or 15(d) of the Securities Exchange Act of 1934; and

         (2)   The information contained in the Report fairly presents, in all
               material respects, the financial condition and result of
               operations of the Company.

                                                /s/ Thom Hayward
                                                -----------------------
                                                    Thom Hayward
                                                    Treasurer
                                                    February 19, 2003

**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.

                                                ISEmployment.com, Inc.

                                                /s/ Thom Hayward
                                                ---------------------------
                                                    Thom Hayward
                                                    President(principal
                                                    executive officer)/Treasurer
                                                    (principal financial officer)
                                                    February 19, 2003
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