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  March  31,  2000.

[  ]  Transition report under Section 13 or 15(d) of the Securities Exchange Act
of  1934  (No  fee  required)  for  the transition period from  _____________ to
_______________.

                             Commission file number:
                              TRIPLE S PARTS, INC.
                              --------------------
                 (Name of Small Business Issuer in Its Charter)
           Nevada                                          88-0354194
------------------------------------                     --------------
(State  or  Other  Jurisdiction  of                   (I.R.S.  Employer
Incorporation  or  Organization)                      Identification  No.)


                7410 SW Oleson Rd., #325, Portland, Oregon 97223
                ------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)
                                 (503) 641-2105
                                 --------------
                (Issuer's Telephone Number, Including Area Code)

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]

The number of shares outstanding of Registrant's common stock ($0.001 par value)
as  of  the  latest  practicable  date  285,000  shares  as  of  March 31, 2000.

<PAGE>
                                TABLE OF CONTENTS
PART  1

Page
ITEM  1.  FINANCIAL  STATEMENTS                                               3

ITEM  2.  MANAGEMENT'S  DISCUSSION AND ANALYSIS OR PLAN OF OPERATION          7

PART  II

ITEM  5.  OTHER                                                               8

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

SIGNATURES                                                                    9

<PAGE>
Item  1.  FINANCIAL  STATEMENTS
         Unless  otherwise  indicated,  the  term  "Company"  refers to Triple S
Parts,  Inc.  The accompanying unaudited financial statements have been prepared
in  accordance with the instructions to Form 10-Q and, therefore, do not include
all information and footnotes necessary for a complete presentation of financial
position,  results  of  operations,  cash  flows  and  stockholders'  equity  in
conformity  with  generally  accepted  accounting principles.  In the opinion of
management,  all adjustments considered necessary for a fair presentation of the
results  of  operations  and  financial position have been included and all such
adjustments are of a normal recurring nature.  Operating results for the quarter
ended  March  31, 2000, are  not necessarily  indicative of the results that can
be  expected  for  the  year  ending  December  31,  2000.

     The  statements  herein should be read in connection with audited financial
statements  for  the  6 months ended June 30, 2000 and June 30, 1999 and for the
years  ended  December  1999  and  December  1998.

<PAGE>
<TABLE>
<CAPTION>

                                        TRIPLE S PARTS, INC.
                                    (A Development Stage Company)
                                      UNAUDITED BALANCE SHEETS

                                               ASSETS
                                               ------


                                                                                        March 31,
                                                                                ----------------------
                                                                                      2000     1999
                                                                                     ------   - ----
<S>                                                                                   <C>       <C>
ASSETS

Cash                                                                                $  7,992  $    0
                                                                                    --------- ------
TOTAL ASSETS                                                                        $  7,992  $    0
                                                                                    ========  ======


                          LIABILITIES AND STOCKHOLDERS' (DEFICIT)
                          ---------------------------------------

CURRENT LIABILITIES

Accounts payable                                                                    $  5,000  $    0
                                                                                     -------   -----
Total Current Liabilities                                                           $  5,000  $    0
                                                                                     -------   -----

CONTINGENCIES                                                                              0       0

STOCKHOLDERS' (DEFICIT)
Common stock: $0.0005 par value, 50,000,000 shares
authorized; shares issued and outstanding were 285,500 shares
at March 31, 2000, and 275,000 shares at March 31, 1999                                 143     138

Capital in excess of par                                                             43,037     217

(Deficit) accumulated during the development stage                                  (40,188)   (355)
                                                                                   ---------  ------
Total Stockholders' (Deficit)                                                         2,992       0


TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)                                      $  7,992  $    0
                                                                                    =======  ======
</TABLE>

<TABLE>
<CAPTION>


                                                  TRIPLE S PARTS, INC.
                                              (A Development Stage Company)
                                           UNAUDITED STATEMENTS OF OPERATIONS



                                                                          For The Three                        From
                                                                             Months                        Inception on
                                                                         Ended March 31,                   February 22,
                                                                                                               1996
                                                                                                              Through
                                                                   2000                 1999                 March 31
<S>                                                                <C>                   <C>                    <C>
                                                                ----------            ---------       ------------------
REVENUE                                                       $          0           $         0      $                0
                                                               -----------            ----------       -----------------

OPERATING EXPENSES


Professional Fees:
Director                                                                 0                     0                       0
Website                                                                  0                     0                       0
Legal and accounting                                                 5,000                     0                   7,424

General and administrative expenses                                     44                     0                   1,013

Total operating expenses                                             5,044                     0                  40,188

(Loss) from Operations                                              (5,044)                    0                (40,188)

NET (LOSS)                                                    $     (5,044)           $        0                (40,188)

BASIC (LOSS) PER SHARE                                        $      (0.00)           $     N/A       $             N/A
                                                               ===========             =========        ================

Weighted average shares outstanding during the period              285,500              275,000                     N/A
                                                               ===========             =========        ================

</TABLE>

<PAGE>

<TABLE>
<CAPTION>


                                                 TRIPLE S PARTS, INC.
                                            (A Development Stage Company)
                                          UNAUDITED STATEMENTS OF CASH FLOWS




                                                                             For The Three                  From
                                                                                 Months                 Inception on
                                                                             Ended March 31,             February 22,
                                                                                                             1996
                                                                                                            Through
                                                                                                           March 31,
                                                                     2000                1999                2000
                                                                  ----------           ---------         ------------
<S>                                                                  <C>                  <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)                                                       $   (5,044)           $       0         $   (40,188)

Changes in operating asset and liability accounts:
Stock issued for services                                                 0                    0              31,500

Accounts payable                                                      5,000                    0               5,000
                                                                  ----------            ---------         -----------
Net Cash (Used) in Operating Activities                                 (44)                   0              (3,688)

CASH FLOWS FROM INVESTING ACTIVITIES                                      0                    0                   0
                                                                  ----------            ---------         -----------

CASH FLOWS FROM FINANCING ACTIVITIES

Contribution of capital                                                   0                    0               11,680

Net Cash Provided by Financing Activities                                 0                    0               11,680

NET INCREASE (DECREASE) IN CASH                                         (44)                   0                7,992
                                                                  ----------            ---------         -----------
CASH AT BEGINNING OF PERIOD                                           8,036                    0                    0
                                                                  ----------            ---------         -----------
CASH AT END OF PERIOD                                            $    7,992            $       0                7,992
                                                                  ==========            =========         ===========

</TABLE>

<PAGE>

Item 2.  Management's Discussion and Analysis of Financial Condition and Results
of  Operations.

         The Company has not received any income nor incurred any expenses other
than  accounting fees, has had limited operational history and has yet to engage
in business of any kind. All risks inherent in new and inexperienced enterprises
are inherent in the Company's business.  The Company has not made a formal study
of  the economic potential of any business.  At the present, the Company has not
identified  any  assets  or  business  opportunities  for  acquisition.

         As of the period ended March 31, 2000, the Company has no liquidity and
no  presently  available  capital  resources,  such as credit lines, guarantees,
etc.  and should a merger or acquisition prove unsuccessful, it is possible that
the Company may be dissolved by the State of Nevada for failing to file reports,
at which point the Company would no longer be a viable corporation  under Nevada
law and would be unable to function as a legal entity.  Should management decide
not  to  further  pursue  its acquisition activities, management may abandon its
activities  and  the shares of the Company would become worthless.  However, the
Company's  officers,  directors  and  major  shareholder  have  made  an  oral
undertaking  to  make loans to the Company in amounts sufficient to enable it to
satisfy  its  reporting  requirements and other obligations incumbent on it as a
public  company,  and  to  commence,  on  a  limited  basis,  the  process  of
investigating  possible merger and acquisition candidates.  The Company's status
as  a  publicly  held  corporation  may  enhance its ability to locate potential
business  ventures.  The  loans  will  be  interest  free and are intended to be
repaid  at  a future date, if or when the Company shall have received sufficient
funds  through  any business acquisition.  The loans are intended to provide for
the  payment  of filing  fees, printing and copying fees and other miscellaneous
fees.

         Based  on  current  economic  and  regulatory  conditions,  Management
believes  that  it is possible, if not probable, for a company like the Company,
without  assets  or  liabilities,  to  negotiate  a merger or acquisition with a
viable private company.  The opportunity arises principally  because of the high
legal  and  accounting  fees  and  the  length  of  time  associated  with  the
registration process of "going public".  However, should any of these conditions
change,  it is very possible that there would be little or no economic value for
anyone  taking  over  control  of  the  Company.

         On  February  23,  2000, the Company contracted with Seville Consulting
Group,  Inc., Power Network, Inc. and East European Enterprises, Inc. to provide
general  business  and  financial  consulting  services  for  the Company, whose
responsibilities  are  primarily,  but  not  limited  to,  seeking  out  a
merger/acquisition  candidate  for  the  Company. Said  services  shall commence
after July 1st 2000, as set forth in the Agreement(Exhibit 10)

Quantitative  and  Qualitative  Disclosures  About  Market  Risk.

         The  Company  has  no  market risk sensitive instruments or market risk
exposures.

Results  of  Operations

         The  Company's Total  Liabilities  and  Stockholders Equity for quarter
ending  March  31,  2000  was,  $7,992.  The  Company's  Total  Liabilities  and
Stockholders  Equity  for  quarter  ending  March 31, 1999 was $0. The Company's
Total Liabilities and Stockholders  Equity for the year ending December 31, 1999
was $8,036. The decrease in the  stockholders  equity  is  a  result of ordinary
expenses.

Capital  Resources  and  Liquidity

         During  the  first  quarter  of  2000,  the  Company did  not issue any
unregistered shares.

PART  II

Item  1.  Legal  Proceedings.

         The  Company is not aware of any pending legal proceedings in which the
Company is  involved  at  this  time.

Item  2.  Changes  in  Securities.

         On  February  23, 2000,  Seville Consulting Group, Inc., Power Network,
 Inc. and East European Enterprises, Inc. agreed  to  provide  general  business
consulting  services  for  the Company.  As compensation for said services, each
shall  be  issued 200,000 shares of the Company=s restricted common stock.  Said
services  shall  commence  after  July  1,  2000.

Item  6.  Exhibits  and  Reports  on  Form  8-K.

<PAGE>

                                   SIGNATURES
     Pursuant  to  the requirements of Section 12 of the Securities Exchange Act
of 1934, the registrant has duly caused this registration statement to be signed
on  its  behalf  by  the  undersigned,  thereunto  duly  authorized.


                                             Triple  S  Parts,  Inc.
                                             /s/____________________________
                                             By:  Tracie  Poland,  President

Date:___________________