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
                                  June 30, 2001
or

[  ]  TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR
      15(d)  OF  THE  SECURITIES  EXCHANGE  ACT  OF  1934
      For  the  transition  period  from  to

                         Commission file number  0-28955

                              PETROCAL INCORPORATED
             (Exact name of registrant as specified in its charter)

Delaware                                  52-2201492
(State  or  other  jurisdiction          (I.R.S.  Employer
of  incorporation  organization)         Or  Identification No.)

                                648 First Street
                       Hermosa Beach, California 90254

               (Address of principal executive offices (zip code)

                                310-200-6761
              (Registrant's telephone number, including area code)

Indicate  by check mark whether the registrant (1) filed all reports required to
be  filed  by  Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  last 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

Indicate  the  number  of  shares outstanding of each of the issuer's classes of
common  equity,  as  of  the  latest  practicable  date.

Class                            Outstanding  at  June  30,  2001
Common  Stock,
par  value  $0.0001              5,000,000

<PAGE>
                   PART  I  --  FINANCIAL  INFORMATION


ITEM  1.  FINANCIAL  STATEMENTS

                              PETROCAL INCORPORATED
                          (A Development Stage Company)
                               As of June 30, 2001
                                   (Unaudited)
<TABLE>
<CAPTION>

                                     ASSETS


<S>                                 <C>
Cash                                $  500
                                    ------
TOTAL  ASSETS                       $  500
                                    ======

LIABILITIES  AND  STOCKHOLDER'S  EQUITY

LIABILITIES                         $  _
                                    ------
STOCKHOLDER'S  EQUITY

Preferred  Stock,  $.0001  par  value,
20,000,000  shares  authorized,
none  issued  and  outstanding            _
Common  Stock,  $.0001  par  value,
100,000,000  shares  authorized,
5,000,000  issued  and  outstanding   500
Additional  paid-in  capital        1,330
Deficit  accumulated  during
development  stage                 (1,330)
                                   -------
Total  Stockholder's  Equity          500

TOTAL  LIABILITIES  AND
   STOCKHOLDER'S  EQUITY            $ 500
                                   =======
</TABLE>


                 See accompanying notes to financial statements
<PAGE>

                              PETROCAL INCORPORATED
                          (A Development Stage Company)
                             Statement of Operations
                                   (Unaudited)

<TABLE>
<CAPTION>

               For  the     For  the     For  the    For  the   March24,
               Six  Months  Six  Months  3-Months    3-Months   1999
               Ended        Ended        Ended       Ended      (Inception)
               June  30,    June 30,     June 30,    June  30,  to  June  30,
               2001         2000         2001        2000       2001


<S>              <C>          <C>          <C>         <C>        <C>
Income        $   -       $  -         $  -        $  -       $   -

Expenses
  Organization
    expense       -          -            -           -           580
  Professional
    Fees          -          -            -           -           750
               -------     -------     -------     -------     -------

Total  expenses   -          -            -           -         1,330
               -------     -------     -------     -------     -------
NET  LOSS         -          -            -           -        (1,330)
               =======     =======     =======     =======     =======
</TABLE>



                 See accompanying notes to financial statements

<PAGE>

                              PETROCAL INCORPORATED
                          (A Development Stage Company)
                  Statement of Changes in Stockholder's Equity
                For the  Period  From  March  24,  1999  (Inception)
                                To June 30, 2001
                                   (Unaudited)
<TABLE>
<CAPTION>

<S>                  <C>         <C>        <C>         <C>           <C>
                                                       Deficit
                                                       Accumulated
                   Common  Stock          Additional   During
                   Issued                 Paid-In      Development
                   Shares       Amount    Capital      Stage          Total

Common  Stock
  Issuance         5,000,000    $  500     $  -         $   -           $  500

Fair  value  of
expenses  contributed   -           -       1,330           -            1,330

Net  loss  for  the
periods  ended:

December  31,  1999      -           -          -        (1,330)       (1,330)
December  31,  2000      -           -          -             -            -
June  30,  2001          -           -          -             -            -

BALANCE  AT
June  30,  2001    5,000,000    $  500      $1,330     $ (1,330)        $ 500

</TABLE>


                 See accompanying notes to financial statements

<PAGE>
<TABLE>
<CAPTION>
                              PETROCAL INCORPORATED
                          (A Development Stage Company)
                            Statements of Cash Flows
                                    Unaudited

                             January 1, 2001     January 1, 2000    March 24, 1999
                             to                  to                 (Inception) to
                             June  30, 2001      June 30, 2000      June 30, 2001

<S>                               <C>                 <C>                <C>
CASH  FLOWS  FROM  OPERATING
    ACTIVITIES:
Net  loss                       $   -             $   -               $  (1,330)
 Adjustment  to  reconcile  net
 loss  to  net  cash
 used  by  operating  activities

 Contributed  expenses              -                 -                   1,330
                              ----------          ------------        ----------
 Net  cash  used  in  operating
  activities                        -                 -                     -
                              ----------          ------------        ----------
CASH  FLOWS  FROM  INVESTING
 ACTIVITIES                         -                 -                     -
                              ----------           ------------       ----------
CASH  FLOWS  FROM  FINANCING  ACTIVITIES:
Proceeds  from  issuance  of
 common  stock                      -                 -                    500
                              ----------           ------------       ----------
Net  cash  provided  by
 financing  activities              -                 -                    500
                              ----------           ------------       ----------
INCREASE  IN  CASH  AND  CASH
 EQUIVALENTS                        -                 -                    500

CASH  AND  CASH  EQUIVALENTS
 BEGINNING  OF  PERIOD              500               -                     -
                              ----------           -----------        ----------
CASH  AND  CASH  EQUIVALENTS
  END  OF  PERIOD               $   500               -                  $ 500
                              ==========           ===========        ===========
</TABLE>


            See  accompanying  notes  to  financial  statement.

<PAGE>
NOTE  1  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES


(A)  Organization  and  Business  Operations

Petrocal,  Inc.  (formerly  Guardian  Acquisition Corporation, See Note 3(B)) (a
development stage company) ("the Company") was incorporated in Delaware on March
24,  1999  to  serve as a vehicle to effect a merger, exchange of capital stock,
asset  acquisition  or  other  business  combination  with a domestic or foreign
private  business.  At  December 31, 2000, the Company had not yet commenced any
formal  business  operations.  The  Company's  fiscal  year  end is December 31.

The  Company's  ability to commence operations is contingent upon its ability to
enter  into  a  business  combination  with  a  prospective  target  business.

(B)  Use  of  Estimates

The  preparation  of  the  financial  statements  in  conformity  with generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions  that  affect  the  reported  amounts  of assets and liabilities and
disclosure  of  contingent  assets  and liabilities at the date of the financial
statements  and  the  reported  amounts  of  revenues  and  expenses  during the
reporting  period.  Actual  results  could  differ  from  those  estimates.

(C)  Cash  and  Cash  Equivalents

For  purposes  of  the statement of cash flows, the Company considers all highly
liquid  investments  purchased with an original maturity of three months or less
to  be  cash  equivalents.


<PAGE>

(D)  Income  Taxes

The  Company  accounts for income taxes under the Financial Accounting Standards
Board  of  Financial Accounting Standards No. 109, "Accounting for Income Taxes"
("Statement 109").  Under Statement 109, deferred tax assets and liabilities are
recognized  for  the future tax consequences attributable to differences between
the  financial statement carrying amounts of existing assets and liabilities and
their  respective  tax  basis.  Deferred tax assets and liabilities are measured
using  enacted  tax  rates  expected  to apply to taxable income in the years in
which  those  temporary  differences  are  expected  to be recovered or settled.
Under  Statement  109,  the  effect  on deferred tax assets and liabilities of a
change  in  tax  rates  is  recognized in income in the period that includes the
enactment  date.  There  were  no  current  or  deferred  income  tax expense or
benefits  due  to  the Company not having any material operations for the period
ending  June  30,  2001.

NOTE  2  -  STOCKHOLDER'S  EQUITY

(A)  Preferred  Stock

The  Company  is  authorized  to  issue  20,000,000
shares  of  preferred  stock  at  $.0001  par  value,
with  such  designations,  voting  and  other  rights
and  preferences  as  may  be  determined  from  time
to  time  by  the  Board  of  Directors.

(B)  Common  Stock

The  Company is authorized to issue 100,000,000 shares of common stock at $.0001
par  value.  The  Company  issued  5,000,000  shares  of its common stock to TPG
Capital Corporation pursuant to Rule 506 for an aggregate consideration of $500.

(C)  Additional  Paid-In  Capital

Additional  paid-in  capital  at  June  30,  2001  represents  the fair value of
services  contributed  to  the  Company  by  its  president  and  the  amount of
organization  and  professional  costs  incurred by TPG Capital on behalf of the
Company  (See  Note  3).

<PAGE>
NOTE  3  -  AGREEMENTS

(A)  On  June  7,  1999,  the  Company  signed  an  agreement  with  TPG Capital
Corporation  (TPG),  a related entity (See Note 4).  The Agreement calls for TPG
to provide the following services, without reimbursement from the Company, until
the  Company  enters  into  a  business  combination  as described in Note 1(A):

1.     Preparation  and  filing  of  required  documents with the Securities and
       Exchange  Commission.

2.     Location  and  review  of  potential  target  companies.
3.     Payment of all corporate, organizational, and other costs incurred by the
       Company.

(B)  On  August  8,  2000,  the Company entered into an agreement for a business
combination  with  Triton-Eurasia  Petroleum,  Inc.,  a  company  which  is  an
independent  Canadian  company  which  intends to develop underdeveloped oil and
natural  gas  properties.  In  connection  with  the  execution  of
the  agreement,  the  Company  changed  its  name  from  Guardian  Acquisition
Corporation  to  Petrocal  Incorporated.

On  July  6,  2001,  in anticipation of closing of the business combination with
Triton-Eurasia Petroleum, Inc. which transaction contemplates the designation of
new  directors  otherwise  than  at a meeting, Petrocal filed a Schedule 14-f(1)
noticing  Petrocal's  intent  to acquire all of the outstanding shares of common
stock  of  Triton  from  the  shareholders  thereof  and  the appointment of new
directors  of  Petrocal.

On  July  31,  2001, Petrocal redeemed 4,700,000 of its then 5,000,000 shares of
outstanding  common stock and issued its common stock for the acquisition of the
outstanding  stock  of  Triton-Eurasia.  The  officer  and  director of Petrocal
resigned  and  new  officers  and  directors  were  appointed.

NOTE  4  -  RELATED  PARTIES

Legal  counsel  to  the Company is a firm owned by a director of the Company who
also  owns  a  controlling  interest  in  the  outstanding  stock of TPG Capital
Corporation  (See  Note  3).
<PAGE>

ITEM  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF
     FINANCIAL  CONDITION  AND  RESULTS  OF  OPERATIONS

On  August  8,  2000,  the  Company  entered  into  an  agreement for a business
combination  with  Triton-Eurasia  Petroleum,  Inc.,  a  company  which  is  an
independent Canadian company intending to develop underdeveloped oil and natural
gas  properties.  In connection with the execution of the agreement, the Company
changed its name from Guardian Acquisition Corporation to Petrocal Incorporated.
The  agreement  is  subject  to  certain  conditions  including execution by the
shareholders  of  Triton-Eurasia.

On  July  6,  2001,  in anticipation of closing of the business combination with
Triton-Eurasia Petroleum, Inc. which transaction contemplates the designation of
new  directors  otherwise  than  at a meeting, Petrocal filed a Schedule 14-f(1)
noticing  Petrocal's  intent  to acquire all of the outstanding shares of common
stock  of  Triton  from  the  shareholders  thereof  and  the appointment of new
directors  of  Petrocal.

On  July  31,  2001,  the  Company  redeemed  4,700,000  of its then outstanding
5,000,000  shares  of  common  stock  and  effected  the  transaction  with
Triton-Eurasia Petroleum by the issuance of its common stock for the exchange of
the  outstanding  shares of common stock of Triton-Eurasia. The sole officer and
director  of  the Company resigned and new officers and directors were appointed
as  described  in  the  Company's  Form  8-K.

Operations

The  Company  proposes  to exploit and develop several properties in California.
While California has a long history of oil and gas production dating back to the
late  1800's,  and  a  large  and diverse base of both oil and gas reserves, and
currently  produces over 900,000 barrels of oil per day, it is a net importer of
oil  and gas.  On one hand, it has a vast network of pipelines and other oil and
gas  related  infrastructure,  on  the  other,  the  majority of its fields were
conventionally  developed  back  in  the  1950's  and  1960's.  The result is an
environment  with  both  redevelopment  opportunities  and numerous high quality
exploration  prospects  sitting amidst the largest petroleum consuming market in
the  world.
<PAGE>
The  Company,  together  with  Trio  Petroleum,  Inc.,  a California corporation
(collectively,  with  the  Company,  the  "Farmee"),  has  executed  a  farmout
agreement,  with  Patriot  Resources, LLC, a Colorado limited liability company,
The  Rudman  Partnership,  a  Texas partnership, and Nortex Corporation, a Texas
corporation  (collectively,  the  "Farmor"),  for the drilling and completion of
certain  wells in the Cascade Oil Field in the Santa Susana Mountains within the
city  of  Los  Angeles, California.  The Agreement calls for the Farmee to drill
two  wells  in  order  to  earn  its  working interest in the deep rights of the
Cascade  Field.  Under the farmout agreement, upon successful drilling in paying
quantities and completion of the first two wells, the Farmee becomes eligible
to earn  a fractional working interest in all production of each wells' seven -
acre spacing unit and the remainder of the deep interest in the Cascade Field.

Drilling  in the first well started in March 2001.  The Company has an undivided
before  payout  working  interest  of 16.8 percent, and after payout working
interest of 11.7  percent  in  all production of the  first  well.  So far the
Company has received about $90,000 before payout against an investment of
$270,000 made in the first well. The Company has, effective August 13, 2001
commenced  drilling of the second well and expects to complete same by middle
of September, 2001.  In the second well, the Company has an undivided before
payout working  interest  of  16.8%  and  after  payout working interest of
11.7%.  The Company expects  to  obtain the remainder of the deep interest
in the Cascade Field upon completion  of  the  second  well.

The  Company  intends to seek strategic relationships with other oil exploration
and  development  companies  that  will allow the Company to exploit idle and/or
undeveloped  reserves  that  are  in proximity to existing production sites. The
Company believes that such efforts would make the exploration and development of
these  properties  less  risky  and  more  cost-effective  than  other  drilling
opportunities.  The  Company  intends to maintain a working interest position in
each  of  its core properties, thereby maintaining control of various aspects of
drilling,  completion  and  production which, in turn, will allow the Company to
control  the  expenses, timing of development and exploration of its properties.

The  Company  has  limited  finances and requires additional funding in order to
accomplish  its exploration, development and acquisition objectives. There is no
assurance  that  the Company will have revenues in the future or that it will be
able  to  secure  other  funding  necessary for its future growth and expansion.
There is also no assurance that the Company's oil and gas exploration activities
will  produce commercially productive reservoirs. The Company's efforts to drill
for  oil  and  natural  gas  may involve unprofitable efforts, not only from dry
wells,  but  from  wells  that  are productive but do not produce sufficient net
revenues  to  return a profit after drilling, operating and other related costs.


The  Company  currently  operates  at  a  loss. The Company's management expects
losses  to  continue  for the forseeable future. The Company requires additional
funding  to  achieve  its  growth  objectives.  If  the Company does not receive
additional  funding, it will not be able to successfully conduct its operations.
The  cost  of  drilling,  completing and operating wells is often uncertain. The
Company  cannot be sure that the wells that the Company intends to drill will be
productive  or  that  it  will  recover  all  or  any  portion  of the Company's
investment.  Drilling  for oil and natural gas may involve unprofitable efforts,
not  only  from dry wells, but from wells that are productive but do not produce
sufficient  net  revenues to return a profit after drilling, operating and other
costs.
<PAGE>
Market  for  the  Company's  Securities

There  is  currently  no established trading market for the Company's securities
and  the  Company  does  not have a market maker for its securities. The Company
intends to file a registration statement on Form SB-2, or such other form as may
be  required, to register certain of the securities held by its shareholders and
such  other  securities  as  it  may  deem  advisable.



<PAGE>

           PART  II  --  OTHER  INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS

     There  are  no  legal  proceedings  against  the Company and the Company is
unaware  of  such  proceedings  contemplated  against  it.

ITEM  2.  CHANGES  IN  SECURITIES

     Not  applicable.

ITEM  3.  DEFAULTS  UPON  SENIOR  SECURITIES

     Not  applicable.

ITEM  4.  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF
          SECURITY  HOLDERS

     Not  applicable.

ITEM  5.  OTHER  INFORMATION

     Not  applicable.

ITEM  6.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (a)     Exhibits

     (b)     Reports  on  Form  8-K

      There  were no reports on Form 8-K filed for the period of time covered by
this  report,  but  the Company intends to file a Form 8-K, if not already filed
prior  to  the  filing  of  this  Form 10-QSB, noticing the business combination
described  elsewhere  herein.
<PAGE>










                                   SIGNATURES

     Pursuant  to  the  requirements of the Securities Exchange Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.

PETROCAL  INCORPORATED

By:      /s/  Darrin  Katic
      -----------------------
      Darrin  Katic,  President

Dated:  August  20,  2001