UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549

                           FORM 10-QSB
 QUARTERLY REPORT FOR SMALL BUSINESS ISSUERS SUBJECT TO THE 1934
                   ACT REPORTING REQUIREMENTS

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES
   EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2000
Commission File No. 000-29097






                       SOLO & HURST, INC.
     (Exact name of registrant as specified in its charter)







Nevada                                            86-0930437
(State of organization) (I.R.S. Employer Identification No.)

11260 North 92nd, Suite 1118, Scottsdale, Arizona 85260
(Address of principal executive offices)

Registrant's telephone number, including area code (480) 870-0000

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

There are 3,000,000 shares of common stock outstanding as of
September 30, 2000.

                 PART I - FINANCIAL INFORMATION

ITEM 1.   FINANCIAL STATEMENTS

                  INDEPENDENT AUDITORS' REPORT

Board of Directors                          October 20, 2000
Solo & Hurst, Inc.
Las Vegas, Nevada

     We  have compiled the accompanying balance sheets of Solo  &
Hurst, Inc., as of September 30, 2000 and September 30, 1999, and
the related statements of income, changes in stockholders' equity
and cash flows for the nine months then ended, in accordance with
the  Statement  of Standards for Accounting and  Review  Services
issued by the American Institute of Certified Public Accountants.

      A  compilation  is limited to presenting  in  the  form  of
financial  statements information that is the  representation  of
management.   We  have not audited or reviewed  the  accompanying
financial   statements   and  supplementary   information,   and,
accordingly,  do  not express an opinion or  any  other  form  of
assurance on them.

      As  discussed  in  Note  1, the Company  has  been  in  the
development  stage  since its inception  on  February  25,  1998.
Realization  of he major portion of its assets is dependent  upon
the  Company's ability to meet its future financing requirements,
and the success of future operations.  The accompanying financial
statements  have  been prepared assuming that  the  Company  will
continue as a going concern.

      The  financial statements for the year ended  December  31,
1999,  were audited by us and we expressed an unqualified opinion
on the statements in their report dated January 3, 2000.  We have
not performed any auditing procedures since that date.

     /s/ Michael L. Stuck, C.P.A.
     Certified Public Accountant

                       Solo & Hurst, Inc.
                  (A Development Stage Company)
                          BALANCE SHEET
<TABLE>
<S>                              <C>              <C>
                                    Unaudited          Audited
                                  September 30,   December 31, 1999
                                       2000
            ASSETS
Current Assets
Cash                                         -0-                -0-
Property and Equipment                       -0-                -0-


 LIABILITIES AND STOCKHOLDERS'
            EQUITY
Current Liabilities
Loan payable                                 -0-                -0-

Total current liabilities                    -0-                -0-

STOCKHOLDERS' EQUITY
Common stock $.001 par value,
20,000,000 shares authorized,
   3,000,000 shares issued and
   outstanding                             3,000              3,000
Preferred stock $.001 par value,             -0-                -0-
5,000,000 shares authorized, no
shares issued and outstanding
Deficit accumulated during               (3,000)            (3,000)
development stage
TOTAL STOCKHOLDERS' EQUITY                   -0-                -0-
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY                         -0-                -0-
</TABLE>

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



                               Solo & Hurst, Inc.
                          (A Development Stage Company)
                             STATEMENT OF OPERATION
<TABLE>
<S>                    <C>          <C>          <C>          <C>          <C>          <C>
                        Unaudited    Unaudited    Unaudited    Unaudited                  February
                          Three        Three     Nine Months  Nine Months                 25, 1998
                         months       Months        Ended        Ended       Audited    (inception)
                          Ended        Ended      September    September    Year Ended       to
                        September    September     30, 2000     30, 1999     12/31/99    September
                        30, 2000     30, 1999                                             30, 2000
Revenue                      $-0-          -0-          -0-           -0-         -0-          -0-
Cost of Sales                 -0-          -0-          -0-           -0-         -0-          -0-

Gross Profit                  -0-          -0-          -0-           -0-         -0-          -0-

Operating Expenses                                                                             300
Filing Fees                   -0-          -0-          -0-           -0-         -0-        2,700
Professional Fees             -0-          -0-          -0-           -0-         -0-        3,000
                              -0-          -0-          -0-           -0-         -0-

Net Income (Loss)
Before Income Taxes         (-0-)        (-0-)        (-0-)         (-0-)        (-0-)      (3,000)

Income Taxes                  -0-          -0-          -0-           -0-          -0-          -0-

Net Income (Loss)          $(-0-)         (-0-)       (-0-)         (-0-)         (-0-)    $(3,000)

Earnings per share of
common stock                  -0-          -0-          -0-           -0-

Weighted average
numbers of shares       3,000,000    3,000,000    3,000,000     3,000,000    3,000,000
outstanding
</TABLE>

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

                               Solo & Hurst, Inc.
                          (A Development Stage Company)
                        STATEMENT OF STOCKHOLDERS' EQUITY

<TABLE>
<S>                  <C>         <C>       <C>         <C>       <C>       <C>             <C>
                                                                             Deficit
                                                                           Accumulated
                                                                  Paid in      During
                     Preferred    Stock       Common     Stock     Cpaital   Development
                        Stock     Amount      Stock     Amount      Amount      Stage       Total

Balance February
25, 1998                  -0-        -0-         -0-        -0-       -0-          -0-        $-0-

Stock Issued              -0-        -0-   3,000,000      3,000       -0-          -0-       3,000


Retained Earnings
(Loss)                    -0-        -0-         -0-        -0-       -0-      (3,000)     (3,000)

Balance December
31, 1998                  -0-        -0-   3,000,000      3,000       -0-      (3,000)        -0-


Retained Earnings
(Loss)                    -0-        -0-         -0-        -0-       -0-          -0-        -0-

Balance December
31, 1999                  -0-        -0-   3,000,000     3,000         -0-      (3,000)        -0-


Retained Earnings
(Loss)                    -0-        -0-         -0-       -0-         -0-          -0-        -0-

Balance September
30, 2000                  -0-        -0-   3,000,000    $3,000         -0-     $(3,000)        -0-
</TABLE>

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


                               Solo & Hurst, Inc.
                          (A Development Stage Company)
                             STATEMENT OF CASH FLOWS
       For the Nine Months Ended September 30, 2000 and September 30, 1999
                        the Year Ended December 31, 1999
       and the Period February 25, 1998 (inception) to September 30, 2000
<TABLE>
<S>                   <C>          <C>          <C>          <C>          <C>
                       Unaudited    Unaudited    Unaudited    Unaudited                  February
                         Three        Three     Nine Months  Nine Months    Audited      25, 1998
                         Months      Months        Ended        Ended      Year Ended   (inception)
                         Ended        Ended      September    September     December        to
                       September    September     30, 2000     30, 1999     31, 1999     September
                        30, 2000    30, 2000                                             30, 2000

Net Income/(Loss)             -0-         -0-          -0-            -0-         -0-     $(3,000)
   Adjustments to
reconcile net income
to net cash provided
by operating                  -0-         -0-          -0-           -0-          -0-          -0-
activities:
                        ---------    --------       --------   ---------     --------     ---------
Cash From Operations          -0-         -0-          -0-           -0-         -0-      (3,000)
                        ---------    --------       --------   ---------     --------     ---------
Cash From Investing
Activities                    -0-         -0-          -0-           -0-          -0-          -0-
                        ---------    --------       --------   ---------     --------     ---------
Cash From Financing
Activities
Stock Issued                  -0-         -0-          -0-           -0-          -0-         3,000
                        ---------    --------       --------   ---------     --------     ---------
Net Increase in Cash          -0-         -0-          -0-            -0-         -0-          -0-

Beginning Cash                -0-         -0-          -0-            -0-         -0-          -0-
Balance
                        ---------    --------       --------   ---------     --------     ---------
Ending Cash Balance           -0-         -0-          -0-            -0-         -0-          -0-
                        =========     ========      ========    =========     ========    =========
</TABLE>
   The accompanying notes are an integral part of these financial statements.



                       Solo & Hurst, Inc.
                  (A Development Stage Company)
                  NOTES TO FINANCIAL STATEMENTS
   September 30, 2000, December 31, 1999 and Sepember 30, 1999

NOTE 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Operations

The Company was organized under the laws of the State of Nevada in
1998  and is authorized to do business in the United State.   The
Company  has no revenue from operations during the period covered
by this financial statement.

Method of Accounting

These  financial statements are prepared on the accrual basis  of
accounting  in  accordance  with  generally  accepted  accounting
principles.   Consequently, revenues are recognized  when  earned
and  expenses  are  recognized when the  obligation  is  actually
incurred.

Income Taxes and Cash Flows

The  Company accounts for income taxes and the statement of  cash
flows  in  accordance with Financial Accounting  Standards  Board
Statement No. 109 and No. 95.

Cash and Cash Equivalents

Cash  and  cash equivalents include all highly liquid investments
with a maturity of three months or less when purchased.

NOTE 2:  CASH

The Company has no bank accounts at this time.

NOTE 3 - EARNINGS PER SHARE

Earnings per share has been computed by dividing net income/(loss)
by  the weighted average number of common shares outstanding  for
the  period.   There are no items which are deemed to  be  common
stock equivalents during the audit period.

NOTE 4:  COMMON STOCK

As of September 30, 2000, December 31, 1999 and September 30, 1999,
the  Company  had  3,000,000 shares of common  stock,  par  value
$.001, issued and outstanding.

NOTE 5:  LEASE COMMITMENTS

The   Company  currently  has  no  commitments  for   leases   or
contingences.

NOTE 6:  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 these estimates.


ITEM 2.   MANAGEMENT'S PLAN OF OPERATION

NOTE REGARDING PROJECTIONS AND FORWARD LOOKING STATEMENTS

This  statement  includes  projections  of  future  results   and
"forward-looking statements" as that term is defined  in  Section
27A  of  the  Securities Act of 1933 as amended (the  "Securities
Act"), and Section 21E of the Securities Exchange Act of 1934  as
amended (the "Exchange Act"). All statements that are included in
this  Registration Statement, other than statements of historical
fact,   are   forward-looking  statements.  Although   Management
believes that the expectations reflected in these forward-looking
statements  are  reasonable, it can give no assurance  that  such
expectations  will prove to have been correct. Important  factors
that  could  cause actual results to differ materially  from  the
expectations are disclosed in this Statement, including,  without
limitation,   those  expectations  reflected  in  forward-looking
statements contained in this Statement.

                        Plan of Operation

The  Company's Plan of Operation has not changed since the filing
of  its  Form 10-SB filed with the SEC on January 24,  2000.  The
description  of the current plan of operation is incorporated  by
reference to Section 2 of its Form 10-SB.

                           Competition

The  Company will remain an insignificant participant  among  the
firms  which engage in the acquisition of business opportunities.
There are many established venture capital and financial concerns
which   have   significantly  greater  financial  and   personnel
resources  and technical expertise than the Company. In  view  of
the  Company's combined extremely limited financial resources and
limited management availability, the Company will continue to  be
at   a  significant  competitive  disadvantage  compared  to  the
Company's competitors.

                            Employees

The  Company has no full time or part-time employees. None of the
officers  and directors anticipates devoting more than ten  (10%)
percent  of his or her time to Company activities. The  Company's
President and Secretary have agreed to allocate a portion of said
time  to  the  activities of the Company,  without  compensation.
These officers anticipate that the business plan of the Company 8
can  be  implemented by their devoting minimal time per month  to
the  business affairs of the Company and, consequently, conflicts
of interest may arise with respect to the limited time commitment
by  such  officers. See "Item 5 - Directors, Executive  Officers,
Promoters and Control Persons - Resumes" on the Form 10-SB  filed
with the SEC on January 24, 2000.

                   PART II - OTHER INFORMATION

ITEM 1.   LEGAL PROCEEDINGS

The  Company  is  not  a  party  to any  material  pending  legal
proceedings and, to the best of its knowledge, no such action has
been threatened by or against the Company.

ITEM 2.   CHANGES IN SECURITIES AND USE OF PROCEEDS

No issues of securities and no changes in the existing securities
took place during the period covered by this report.  At the  end
of  the  quarter  there  were 3,000,000 shares  of  common  stock
outstanding.

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

No such matters were submitted during the most recent quarter.

ITEM 6.   EXHIBITS AND REPORTS ON FORM 8-K

EXHIBITS

a)     The  exhibit  consisting  of  the  Company's  Articles  of
  Incorporation is attached to the Company's Form 10-SB, filed on
  January 24, 2000. This exhibit is incorporated by reference  to
  that Form.

b)    The  exhibit consisting of the Company's Bylaws is attached
  to the Company's Amended Form 10-SB, filed on January 24, 2000.
  This exhibit is incorporated by reference to that Form.

Reports on Form 8-K:  None

27   Financial Data Schedule

                           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.

                           Solo & Hurst, Inc.



                           By: /s/ Valerie J. Sams
                              Valerie J. Sams, President



                           Date: November 3, 2000