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



                                  Form 10-QSB
                               Amendment Number 1

                                   (Mark One)

[X]  QUARTERLY  REPORT  UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
               OF 1934 FOR THE QUARTERLY PERIOD ENDED MAR 31, 2003
                                 --------------
[_]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
   OF 1934 FOR THE TRANSITION PERIOD FROM                   TO
                                          -----------------    ---------------

                         Commission file number 0-29 219
                                   ----------
                                  POKER.COM INC
         ---------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

              FLORIDA                                       98-0199508
--------------------------------------             -----------------------------
  (State or other jurisdiction of                        (I.R.S. Employer
   incorporation or organization)                       Identification No.)

                       SUITE 630 1188 WEST GEOGRIA  STREET

              VANCOUVER                                       V6E 4A2
----------------------------------------           -----------------------------
(Address of principal executive offices)                    (Zip Code)

                                 (604) 689-5998
--------------------------------------------------------------------------------
                           (Issuer's telephone number)


--------------------------------------------------------------------------------
   (Former name, former address and former fiscal year, if changed since last
                                     report)

 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     No  X
                                                                 ---     ---

     Applicable only to issuers involved in bankruptcy proceedings during the
                              preceding five years

    Check whether the registrant filed all documents and reports required to be
  filed by Section 12, 13 or 15(d) of the Exchange Act after 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.  20,175,000 COMMON SHARES AS AT MAR
                                    31, 2003.

Transitional Small Business Disclosure Format
(Check one):
Yes      No  X
    ---     ---


--------------------------------------------------------------------------------
                                                                          Page 1
<PAGE>
                         PART 1 - FINANCIAL INFORMATION

ITEM 1:  FINANCIAL STATEMENTS

POKER.COM, INC.
(A Development Stage Company)

     INDEX
     -----

     Consolidated Financial Statements

     Consolidated Balance Sheets

     Consolidated Statements of Operations

     Consolidated Statements of Stockholders' Equity

     Consolidated Statements of Cash Flows

     Notes to Consolidated Financial Statements


<PAGE>
POKER.COM,  INC.

CONSOLIDATED  FINANCIAL  STATEMENTS
MARCH  31,  2003
(U.S.  DOLLARS)
(UNAUDITED)


<TABLE>
<CAPTION>
INDEX                                            PAGE
-----------------------------------------------  ----
<S>                                              <C>
CONSOLIDATED FINANCIAL STATEMENTS

Consolidated Balance Sheets                         1

Consolidated Statements of Income                   2

Consolidated Statements of Stockholders' Equity     3

Consolidated Statements of Cash Flows               4

Notes to Consolidated Financial Statements          5
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
POKER.COM,  INC.
CONSOLIDATED  BALANCE  SHEETS
(U.S.  DOLLARS)
(UNAUDITED)

===============================================================================================
                                                                     MARCH 31,    DECEMBER 31,
                                                                       2003           2002
-----------------------------------------------------------------------------------------------
<S>                                                                 <C>          <C>

ASSETS

CURRENT
  Cash                                                              $  582,441   $     458,650
  Accounts receivable, net of
    allowance for bad debts                                            823,346         894,635
  Prepaid expenses                                                      20,035               0
-----------------------------------------------------------------------------------------------

TOTAL CURRENT ASSETS                                                 1,425,822       1,353,285
LONG-TERM RECEIVABLE                                                         0          22,361
PROPERTY AND EQUIPMENT                                                  41,383          55,598
INTANGIBLE ASSETS                                                      211,409          55,748
-----------------------------------------------------------------------------------------------

TOTAL ASSETS                                                        $1,678,614   $   1,486,992
===============================================================================================

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                          $  519,421   $     517,833
-----------------------------------------------------------------------------------------------

TOTAL LIABILITIES                                                      519,421         517,833
-----------------------------------------------------------------------------------------------


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
    20,175,000    (December 31, 2002 - 17,750,000)
                   shares issued and outstanding                     1,729,155       1,624,155
TREASURY STOCK, AT COST, 27,000 SHARES                                  (6,881)         (6,881)
SUBSCRIPTIONS RECEIVED                                                  32,480          32,480
OTHER COMPREHENSIVE INCOME                                              30,666          17,229
DEFICIT                                                               (626,227)       (697,824)
-----------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' EQUITY                                           1,159,193         969,159
-----------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                          $1,678,614   $   1,486,992
===============================================================================================
</TABLE>


See notes to consolidated financial statements.


                                        1
<PAGE>
<TABLE>
<CAPTION>
POKER.COM,  INC.
CONSOLIDATED  STATEMENTS  OF  INCOME
THREE  MONTH  PERIOD  ENDED  MARCH  31
(U.S.  DOLLARS)
(UNAUDITED)

=========================================================================
                                                   2003          2002
-------------------------------------------------------------------------
<S>                                            <C>           <C>

REVENUE
  Marketing and sublicensing                   $   665,853   $   710,242
COST OF GOODS SOLD                                 344,193       302,096
-------------------------------------------------------------------------

GROSS MARGIN                                       321,660       408,146
-------------------------------------------------------------------------

EXPENSES
  Management and consulting fees                    83,031        54,844
  Professional fees                                 56,563         2,195
  Wages                                             42,143       128,954
  Office supplies and services                      32,174        38,746
  Corporation promotion                              7,194        23,751
  Rent                                               5,770        13,090
  Insurance                                          4,770         5,904
  Website marketing                                  1,454        39,424
  Depreciation and amortization                     16,964        23,980
-------------------------------------------------------------------------

TOTAL EXPENSES                                     250,063       330,888
-------------------------------------------------------------------------

INCOME BEFORE INCOME TAXES                     $    71,597   $    77,258
INCOME TAXES                                        32,219        34,766
  Less:  Application of loss carryforwards         (32,219)      (34,766)
-------------------------------------------------------------------------

NET INCOME FOR PERIOD                          $    71,597   $    77,258
=========================================================================

WEIGHTED AVERAGE NUMBER OF
  COMMON SHARES OUTSTANDING                     18,475,000    17,252,239
DILUTIVE EFFECT OF OPTIONS                       1,416,667     1,306,000
-------------------------------------------------------------------------

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING
  ASSUMING FULL DILUTION                        19,891,667    18,558,239
=========================================================================

EARNINGS PER SHARE                             $      0.00   $      0.00
=========================================================================

FULLY DILUTED EARNINGS PER SHARE               $      0.00   $      0.00
=========================================================================
</TABLE>


See notes to consolidated financial statements.

                                        2
<PAGE>
<TABLE>
<CAPTION>
POKER.COM,  INC.
CONSOLIDATED  STATEMENTS  OF  STOCKHOLDERS'  EQUITY
THREE MONTH PERIOD ENDED MARCH 31, 2003 AND YEAR ENDED DECEMBER 31, 2002
(U.S.  DOLLARS)
(UNAUDITED)

==========================================================================================
                                                                 MARCH 31     DECEMBER 31
                                                                   2003          2002
------------------------------------------------------------------------------------------
<S>                                                            <C>           <C>

SHARES OF COMMON STOCK ISSUED
  Balance, beginning of period                                  17,175,000     16,935,000
  Issued for
    Acquistion of intangible assets                              3,000,000
    Cash on exercise of options                                          0        225,000
------------------------------------------------------------------------------------------

  Balance, end of period                                        20,175,000     17,175,000
==========================================================================================

COMMON STOCK AND PAID-IN CAPITAL IN EXCESS OF $0.01 PAR VALUE
   Balance, beginning of period                                $ 1,624,155   $  1,590,405
   Issued for
     Cash on exercise of options                                         0         33,750
     Acquisition of intangible assets                              105,000              0
------------------------------------------------------------------------------------------

   Balance, end of period                                      $ 1,729,155   $  1,624,155
==========================================================================================

TREASURY STOCK
  Balance, beginning of period                                 $    (6,881)  $     (6,881)
------------------------------------------------------------------------------------------

  Balance, end of period                                       $    (6,881)  $     (6,881)
==========================================================================================

SUBSCRIPTIONS RECEIVED
  Balance, beginning of period                                 $    32,480   $     32,480
------------------------------------------------------------------------------------------
  Balance, end of period                                       $    32,480   $     32,480
==========================================================================================

OTHER COMPREHENSIVE INCOME
  Balance, beginning of period                                 $    17,229   $     18,384
  Foreign currency translation gain                                 13,437         (1,155)
------------------------------------------------------------------------------------------
  Balance, end of period                                       $    30,666   $     17,229
==========================================================================================

DEFICIT ACCUMULATED DURING DEVELOPMENT STAGE
    Balance, beginning of period                               $  (697,824)  $   (633,960)
    Net income (loss) for period                                    71,597        (63,864)
------------------------------------------------------------------------------------------
    Balance, end of period                                     $  (626,227)  $   (697,824)
==========================================================================================

TOTAL STOCKHOLDERS' EQUITY                                     $ 1,159,193   $    969,159
==========================================================================================
</TABLE>


See notes to consolidated financial statements.

                                        3
<PAGE>
<TABLE>
<CAPTION>
POKER.COM,  INC.
CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS
THREE  MONTH  PERIOD  ENDED  MARCH  31
(U.S.  DOLLARS)
(UNAUDITED)

=========================================================================
                                                      2003        2002
-------------------------------------------------------------------------
<S>                                                 <C>        <C>

OPERATING ACTIVITIES
  Net income                                        $ 71,597   $  77,258
  Adjustments to reconcile net loss to
  net cash used by operating activities
    Depreciation and amortization                     16,964      23,980
  Stock based compensation                                 0      42,630
  Changes in non-cash working capital                 88,276    (135,087)
-------------------------------------------------------------------------

NET CASH USED IN OPERATING ACTIVITIES                176,837       8,781

INVESTING ACTIVITY
  Purchase of property, equipment
    and intangible assets                            (53,409)    (27,254)

FINANCING ACTIVITY
  Cash received on exercise of options                     0      33,750

EFFECT OF FOREIGN CURRENCY TRANSLATION                   363      13,154
-------------------------------------------------------------------------

INFLOW (OUTFLOW) OF CASH                             123,791      28,431
CASH, BEGINNING OF PERIOD                            458,650     169,527
-------------------------------------------------------------------------

CASH, END OF PERIOD                                 $582,441   $ 197,958
=========================================================================

  SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTIONS
    Asset received for shares issued                $105,000   $       0
-------------------------------------------------------------------------
</TABLE>


See notes to consolidated financial statements.

                                        4
<PAGE>
POKER.COM,  INC.
NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
THREE  MONTH  PERIOD  ENDED  MARCH  31,  2003
(U.S.  DOLLARS)
(UNAUDITED)

================================================================================

1.   BASIS  OF  PRESENTATION

     These  unaudited financial statements have been prepared in accordance with
     generally  accepted  accounting  principles in the United States of America
     for interim financial information. These financial statements are condensed
     and  do  not  include  all  disclosures  required  for  annual  financial
     statements.  The  organization  and  business  of  the  Company, accounting
     policies followed by the Company and other information are contained in the
     notes  to  the Company's audited consolidated financial statements filed as
     part  of  the  Company's  December  31,  2002  Form  10KSB.

     In  the  opinion  of  the  Company's management, these financial statements
     reflect  all  adjustments  necessary  to  present  fairly  the  Company's
     consolidated financial position at March 31, 2003 and December 31, 2002 and
     the  consolidated  results  of operations and the consolidated statement of
     cash  flows  for the three months then ended. The results of operations for
     the three months ended March 31, 2003 are not necessarily indicative of the
     results  to  be  expected  for  the  entire  fiscal  year.

2.   STOCK  OPTIONS

     Pursuant to a directors' resolution dated January 7,2003, 1,000,000 options
     with  an  exercise  price  of $0.02 were awarded to officers, employees and
     consultants  of  the Company. These stock options have no vesting provision
     and  will  expire  in  one  year from the date of issue. On the date of the
     grant,  the  market  price  of  the  stock was equal to the exercise price.
     Therefore,  no  compensation  expense  was  recognized.

     Effective  January  7,  2003  all  options  outstanding were repriced to an
     exercise  price  of  $0.02.  These options were already variable options as
     they  were  repriced  previously  on  March  1,  2002.

3.   SUBSEQUENT  EVENTS

     a)   April  1st,  2003,  the  Company  announced that it has entered into a
          master  license agreement with Pokersoft Corporation A.V.V. of Curacao
          for the purpose of the exclusive development of the Skill Poker system
          based  on  the Company's patent pending technology. On April 17th, the
          Company  paid Pokersoft an initial license fee of US$30,000 and issued
          3,000,000 shares in its common stock to Pokersoft. Pokersoft will also
          receive  a royalty payment of 15% of the gross revenue received by the
          Company  from operating games using the patent pending technology. The
          development  cost of the system will be paid in addition to the above.

     b)   April 8th, 2003, the Company delivered notice of termination to Trimon
          Systems  Inc.  in  relation to a software master license executed July
          31,  2001.  The  software master license provided the Company with the
          ability  to market casino style games to companies engaging in playing
          casino  style games online. The termination does not relate in any way
          to  the poker software licenses owned by Poker.com Inc. Management and
          the  board  of  directors  of  Poker.com Inc. have determined that the
          Trimon  Systems Inc. software was not providing the expected return on
          the  investment  and that the Company should concentrate its resources
          on  its  patent  pending Skill Poker system, a legal method of playing
          poker  online  for  money.

                                        5
<PAGE>
ITEM 2:  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
         OF OPERATION

                                  May 15, 2002

                             POKER.COM INC (PKER.OB)

                       Quarterly Report (SEC form 10-QSB)

                MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                       CONDITION AND RESULTS OF OPERATIONS
                  (All figures are in thousands of US dollars)

OVERVIEW

Poker.com Inc is a licensing and marketing company which licenses turnkey
Internet gaming systems and has the exclusive worldwide rights to market the
poker.com domain name. The Company's main sources of revenue are derived from
sub-licensing  fees and ongoing royalty fees.

The Company operates three wholly owned subsidiaries; 564448 BC Ltd., a British
Columbia registered company which performs administrative management services to
the parent, Casino Marketing S.A., a Costa Rican registered company which
performs technical management for the Company's licensees, and Skill Poker.com
Inc., a Washington state registered company incorporated in January 29, 2003,
through which the patent pending Skill Poker system is being developed and
through which the Skill Poker system will be operated.

Poker.com Inc. acquired the patent pending technology in relation to the game of
Skill Poker and will engage in the licensing and operating of Skill Poker card
rooms in North America. The Company is currently in the process of finalizing
the development of the Skill Poker software system through an agreement with
Pokersoft AVV, a poker software development company. The Company will begin to
focus its resources on the development and marketing of the Skill Poker system
and has provided notice to Trimon International Inc. of its decision to
terminate the license agreement in relation to the Trimon casino software.

Poker.com Inc.'s poker licensees continue to generate revenues for the company
with the exception of the agreement with Antico Holdings S.A. The agreement with
Antico Holdings S.A. included the exclusive use of the domain name www.poker.com
                                                                   -------------
to which the Company had the commercial rights under agreement. The domain name
was re-directed without the prior knowledge or consent of the Company by the
registrant, ALA Corp. The re-direction of the domain prevented the continued
commercial use by Antico Holdings S.A. which therefore has halted any revenues
generated by the use of www.poker.com.
                        -------------


RESULTS OF CONTINUING OPERATIONS


--------------------------------------------------------------------------------
                                                                          Page 2
<PAGE>
The following table sets forth for the periods indicated selected information
from Poker.com's consolidated statement of operations:

<TABLE>
<CAPTION>
                                                    Three Months       Three Months
                                                  Ended of March 31  Ended of March 31
                                                       2003               2002
       --------------------------------------------------------------------------------
<S>                                               <C>                <C>

       (IN THOUSANDS)

       Net Sales                                                666                710
       Gross Margin                                             321                408
       Operating Expenses                                       250                331
       Income (loss) from continuing operations                  71                 77
       Net (loss) Income                                         71                 77
</TABLE>

Information shown is for the three months ended Mar 31, 2003 and Mar 31, 2002
respectively.


THREE-MONTH PERIOD ENDED MARCH 31, 2003

NET SALES. Net sales for the three months ended Mar 31, 2002 was $666 compared
to $710 for the three months ended Mar 31, 2002 as the company was just
beginning full operations.   Licensing revenues were $20, and royalty fees were
$646 for the three months ended March 31, 2003 respectively. Licensing fees for
the quarter ended March 31, 2002 were $447, banner-advertising revenues were $23
and royalty fees were $241 for the three months ended March 31, 2002
respectively.

Management recently recognized the relative minimal activity in relation to its
casino operations and has thus terminated the agreement with the software
provider for the casino systems. Management expects to enhance the Company's
revenue through the launch of its Skill Poker system through its wholly owned
subsidiary, Skill Poker.com Inc. The Company should begin to achieve revenues
from the Skill Poker system during the 3rd quarter of 2003. These are
forward-looking statements, particularly as related to the business plans of the
company, within the meaning of Section 27A of the Securities Act of 1933 and
Sections 21E of the Securities Exchange Act of 1934 and are subject to the safe
harbor created by these sections. Actual results may differ materially from the
company's expectations and estimates.

GROSS MARGIN. Gross margin was 48% of net sales for the three months ended March
31, 2003 compared to 57% in 2002. The difference in Gross Margin reflects the
impact of the royalties payable to Transnet and the fact that the revenues
generated during the period did not include any up front license fees. Gross
margin on the sale of licenses and operations is consistent with management's
expectations and with other licensing and marketing companies that provide
turnkey Internet gaming systems. Poker.com's gross margin may be affected by
several factors including (i) the mix of revenue streams, (ii) the price of
products sold and (iii) other components of cost of sales.

OPERATING EXPENSES. Operating expenses for the three months ended March 31, 2003
were $250 compared to $331 at March 31, 2002.  The major expense items were for
wages, management fees, legal and accounting, office supplies and services.  The
reduction of operating expenses is result from the company restructuring and
intensive cash control in this quarter. The Company has further reduced its
operational expenses through the cancellation of a management contract with
Weblink S.A.

PROVISION FOR INCOME TAXES. No tax provision was made for the three months ended
March 31, 2003. At December 31, 2002 the Company had an available net operating
loss carry forward of approximately $476 that may be used to offset future
taxable income.


FINANCIAL CONDITION AND LIQUIDITY

LIQUIDITY AND CAPITAL RESOURCES. At March 31, 2003 the Company had cash and cash
equivalents totaling $582 compared to $198 at March 31, 2002.  The current ratio
for this quarter is 2.75 compared with the current ratio norm of 2.00:1 for
small business issuers. The apparent excess of capital resources can be
explained by a strategy to accumulate the necessary capital required for the
successful launching of the Company's Skill Poker.com Inc. subsidiary and its
related operating business.

Approximately $589 of the $823 accounts receivable (net of $489 allowance for
bad debts) and long term receivable was due from Antico Holdings for the
purchase of a Poker sub-license and Royalty fees. The amount due from Antico
Holdings for their License fee was re-negotiated with the terms of $6 per month
commencing March 2001.  Antico Holdings has assigned to Poker.com Inc the 15%
credit card hold back which was being released each month on a rolling


--------------------------------------------------------------------------------
                                                                          Page 3
<PAGE>
month-to-month basis. Given the current dispute in relation to the domain name
www.poker.com , Antico Holdings  has given notice that it will no longer
regularly pay any on going royalties in view of the dispute involving the use of
the domain name www.poker.com.  Antico and Poker.com Inc. have agreed to
                -------------
maintain the status of the outstanding receivable owing to Poker.com Inc. until
such time that the domain name dispute has been concluded.

Net cash provided by operating activities for the three months ended March 31,
2003 was $177.  The increase in cash was mainly due to cash received from
royalty revenue.

Net cash (used) for investing activities for the three months ended March 31,
2003 was ($54). The cash was used for the purchase of additional computer
hardware and software in relation to the development of the Skill Poker system.

There are no cash activities from financing activities for the three months
ended March 31, 2002.


PART II--OTHER INFORMATION

Item 1. Legal Proceedings

The Company remains committed to taking the legal action required to re-instate
its right to use the domain www.poker.com. Proceedings have been instituted by
                            -------------
Poker.com Inc. and Uninet Technologies Inc. against Communication Services Inc.
in the Supreme Court of British Columbia. Among other things, a claim has been
made for a declaration that the domain name www/poker.com was improperly
transferred by Ala Corp. to Communication Services Inc. in breach of the
exclusive world-wide license granted by Ala Corp. to Uninet Technologies Inc.
with subsequent transfer of rights to Poker.com Inc. Communication Services Inc.
has brought a motion challenging the jurisdiction of the Supreme Court of
British Columbia to entertain the suit and the motion is to be heard during the
month of May.  Further to these proceedings, Poker.com Inc. and Uninet
Technologies have given notice to Ala Corp. to arbitrate the above referenced
transfer and breach of contract.

Item 2. Changes in Securities and Use of Proceeds

None.

Item 3. Defaults upon Senior Securities

None.

Item 4. Submission of Matters to a Vote of Security Holders

None.

Item 5. Other Information.

None.

Item 6. Exhibits and Reports on Form 8-K

None.

(a)  Exhibits.

     None.

(b)  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.

                                  Poker.com Inc
                          ----------------------------
                                  (Registrant)


--------------------------------------------------------------------------------
                                                                          Page 4
<PAGE>
      Date May 15 2003                         /s/  M. Glusing
           ------------------------       -----------------------------
                                             (Signature)* President

      Date
           ------------------------       -----------------------------
                                             (Signature)*
--------------------------------------------------------------------------------

* Print the name and title of each signing officer under his signatures.

                                  Form 10-QSB


--------------------------------------------------------------------------------
                                                                          Page 5
<PAGE>
                            SECTION 302 CERTIFICATION


I,  Mark Glusing certify  that:

1.   I have reviewed this quarterly report on Form 10-QSB of Poker.com Inc;

2.   Based on my knowledge, this quarterly report does not contain any untrue
     statement of a material fact or omit to state a material fact necessary to
     make the statements made, in light of the circumstances under which such
     statements were made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly present in all
     material respects the financial condition, results of operations and cash
     flows of the registrant as of, and for, the periods presented in this
     report;

4.   The registrant's other certifying officers and I are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

     a)   designed such disclosure controls and procedures to ensure that
          material information relating to the registrant, including its
          consolidated subsidiaries, is made known to us by others within those
          entities, particularly during the period in which this quarterly
          report is being prepared;
     b)   evaluated the effectiveness of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"); and
     c)   presented in this quarterly report our conclusions about the
          effectiveness of the disclosure controls and procedures based on our
          evaluation as of the Evaluation Date;

5.   The registrant's other certifying officers and I have disclosed, based on
     our most recent evaluation, to the registrant's auditors and the audit
     committee of registrant's board of directors (or persons performing the
     equivalent function):

     a)   all significant deficiencies in the design or operation of internal
          controls which could adversely affect the registrant's ability to
          record, process, summarize and report financial data and have
          identified for the registrant's auditors any material weaknesses in
          internal controls; and
     b)   any fraud, whether or not material, that involves management or other
          employees who have a significant role in the registrant's internal
          controls; and

6.   The registrant's other certifying officers and I have indicated in this
     quarterly report whether there was significant changes in internal controls
     or in other factors that could significantly affect internal controls
     subsequent to the date of our most recent evaluation, including any
     corrective actions with regard to significant deficiencies and material
     weaknesses.

Date: June 6, 2002
/s/Mark Glusing

President  &  Acting CFO


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

In  connection  with the quarterly report of Poker.com Inc. on form 10-Q for the
period  ended  March 31st, 2003 as  filed  with  the  Securities  and Exchange
Commission  on  the date hereof (the "Report"), I, Mark Glusing, President and
Acting Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C.
1350, as
adopted  pursuant  to  section  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  results of operations of the Company.

/s/Mark Glusing
Mark Glusing
President, Acting CFO, June 6, 2002


<PAGE>