UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 10-KSB

(Mark One)

[X]  Annual report  pursuant to section 13 or 15(d) of the  Securities  Exchange
     Act of 1934.

     For the fiscal year ended September 30, 2003.

[ ]  Transition  report  pursuant  to  section  13 or  15(d)  of the  Securities
     Exchange Act of 1934.


                         Commission file number: 0-49972
                                                 -------


                      SPORTS INFORMATION & PUBLISHING CORP.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


        Colorado                                              84-1579760
------------------------                             --------------------------
(State of incorporation)                             (I.R.S. Identification No.)



1869 W. Littleton Boulevard, Littleton, Colorado                       80120
------------------------------------------------                      ---------
   (Address of principle executive offices)                          (Zip Code)


Registrant's telephone number, including area code:   (303) 738-8994
                                                      --------------

Securities registered under Section 12 (b) of the Exchange Act:    None


Securities registered under Section 12 (g) of the Exchange Act:


                          Common Stock, $.001 par value
                          -----------------------------
                                (Title of Class)

Check  whether  the issuer  (1) has 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.
                                                                  [X] Yes [ ] No


<PAGE>


Check if disclosure  of delinquent  filers in response to Item 405 of Regulation
S-B is not contained in this form, and no disclosure  will be contained,  to the
best of registrant's  knowledge,  in definitive proxy or information  statements
incorporated  by reference  in Part III of this Form 10-KSB or any  amendment to
this Form 10-KSB [ X ].

     The  aggregate  market value of the 949,000  shares of common stock held by
non-affiliates of the Company was  approximately  $189,000 on December 22, 2003,
based upon the last sales price of our common stock in a private  placement.  On
December 22, 2003,  there were  5,020,000  shares of our common stock issued and
outstanding.

                      DOCUMENTS INCORPORATED BY REFERENCE:

                                      None

Transitional Small Business Disclosure Format:   [  ] Yes  [ X ] No

                                        i
<PAGE>



                                TABLE OF CONTENTS



PART I...................................................................    1
------

   ITEM 1.   DESCRIPTION OF BUSINESS.....................................    1
   ITEM 2.   DESCRIPTION OF PROPERTIES...................................    3
   ITEM 3.   LEGAL PROCEEDINGS...........................................    4
   ITEM 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.........    4

PART II..................................................................    4

   ITEM 5.   MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS....    4
   ITEM 6.   MANAGEMENTS' DISCUSSION AND ANALYSIS OR PLAN OF OPERATION...    4
   ITEM 7.   FINANCIAL STATEMENTS........................................   13
   ITEM 8.   CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
             ACCOUNTING AND FINANCIAL DISCLOSURE.........................   13

   ITEM 8A.  CONTROLS AND PROCEDURES.....................................   13

PART III.................................................................   14

   ITEM 9:   DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL
             PERSONS; COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE
             ACT.........................................................   14
   ITEM 10:  EXECUTIVE COMPENSATION......................................   16
   ITEM 11:  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
             MANAGEMENT..................................................   17
   ITEM 12.   CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS.......   17
   ITEM 13.   EXHIBITS AND REPORTS ON FORM 8-K...........................   18
   ITEM 15.   PRINCIPAL ACCOUNTANT FEES AND SERVICES.....................   19

SIGNATURES...............................................................   21

PART F/S.................................................................  F-1


                                       ii
<PAGE>


                             Additional Information

     Descriptions  in this Report are  qualified by reference to the contents of
any  contract,  agreement  or  other  document  described  herein  and  are  not
necessarily  complete.  Reference  is made to each such  contract,  agreement or
document filed as an exhibit to this Report, or incorporated herein by reference
as permitted by  regulations  of the  Securities  and Exchange  Commission  (the
"Commission").  (See "Item 13.  Exhibits,  Financial  Statements,  Schedules and
Reports on Form 8-K.")


                Special Note Regarding Forward-Looking Statements

     Please see the note under "Item 6.  Managements  Discussion and Analysis or
Plan of Operation," for a description of special factors  potentially  affecting
forward-looking statements included in this report.


                                       iii
<PAGE>



                                     PART I
                                     ------

Item 1. Description of Business
-------------------------------

Organization and Overview
-------------------------

     Sports Information & Publishing Corp. ("we" or the "Company") is a Colorado
corporation  organized on March 1, 2001. We registered our common stock with the
Securities  and Exchange  Commission  effective  August 2003 in order to provide
potential  liquidity for our  shareholders  and to provide  access to additional
financing.  We currently have approximately 50 shareholders of our common stock.
Our common  stock does not  currently  trade,  but a market maker has applied to
quote that  stock on the OTC  Bulletin  Board  maintained  by the  Nasdaq  Stock
Market.

     We currently  publish and distribute  sports-specific  online  information.
During the football season, from approximately September through January of each
year,  we publish  college and  professional  football  information  in a weekly
newsletter  format on our  website  and via  e-mail  at no charge to a  targeted
market, and generate revenue through pay-per-use  products which provide premium
information. We began offering pay-per-use information in October 2001, and this
is our third season of operation.  To date,  subscribers to our premium  service
have been  nominal,  and we are  evaluating  our marketing  plan.  Our principal
executive  offices  are  located  at 1869  W.  Littleton  Boulevard,  Littleton,
Colorado  80120,  our  telephone  number is (303)  738-8994,  and our website is
located at www.gridpicks.com.

Our Business
------------

     We provide  sports and related  information  services  via the Internet and
telephone to the general public. All of our premium services, with which we have
generated our limited revenue to date, are available by telephone. These premium
services  consist of predicting  the winner of the featured  games and providing
support for our choices, if requested.

     Our target audience is sports enthusiasts in the United States and portions
of the Western hemisphere.  As our information services are currently limited to
United States football,  our audience is presently  limited to the United States
and we publish our  newsletter  only  during the U.S.  football  season.  At the
conclusion of the 2003-2004  football  season,  there were  approximately  2,250
subscribers to our  newsletter,  an increase of less than 1% from the end of the
previous  season.  However,  in the  future,  we hope to expand  our  service to
include  basketball  and other team  sports,  thereby  enlarging  our  potential
audience.

     We market our service via targeted e-mails to a selected demographic group.
We hope to expand this marketing in the future through  additional  advertising,
maintenance  and  enhancement  of our  website  and  banner  advertising  on the
Internet. However, our marketing budget is currently limited.

     We are  presently a development  stage  company with very limited  revenue.
However,  we hope to generate  additional revenue through the continued offering
of premium information to our subscribers.  We also hope to generate advertising
revenue  by  offering   advertising  space  on  our  website  and  our  periodic
publications.

                                        1
<PAGE>

     We e-mail our newsletter to a targeted demographic that we believe includes
sports fans  interested in the  information  we are providing and willing to pay
for access to premium predictions.  This free newsletter is designed to generate
interest in our revenue-generating  products.  The free subscription  highlights
four to six college  games of interest and all NFL contests  during the upcoming
week or weekend.  Over time,  this  service has  expanded to include  additional
information, such as game-day weather, injury reports and other football related
information.  It is our hope that many of the individuals  who have  voluntarily
subscribed  to our free  sports  newsletters  will be willing to pay for premium
access,  but we have not  conducted  sufficient  business,  nor done any  market
studies,  to verify that our  subscribers  are, in fact,  willing to pay for the
premium information that we offer. We may also sell  sports-related  advertising
(sponsorships)  to be published within the newsletters as a method of generating
revenue.

     Our newsletter  provides football coverage,  both college and professional,
during  the  season.  The  information  that  we  provide  contains   historical
information,  as well as up-to-date  statistical  information and analysis.  For
example, after the conclusion of a game, we provide a statistical analysis, both
of the particular game and key players,  along with a historical analysis of the
team and players.  Examples of our free newsletter  content can be viewed on our
website at www.gridpicks.com during the football season.

     The  newsletter  and  premium  products  are  authored   primarily  by  our
President,  Mike Tanner,  with some  assistance  from David  Preston,  an unpaid
consultant.  As a former  professional  football player,  Mr. Preston enjoys the
challenge of analyzing these games. We may use another or additional consultants
or contracted sports journalists in the future.

     Mr. Tanner and other  members of our Board of Directors  edit the articles.
We obtain  certain  statistical  and other  information  from websites and other
public  information,  which we review, edit and condense into a cohesive package
for the recipient.  While  statistics and other raw data are freely available to
the public, we try to combine the various forms of available information and add
our expert  opinions  and  analysis.  The  opinion and  analysis  content is not
generally  available  from other  providers  without  charge.  We  believe  most
football or general sports websites  provide  statistical  information,  limited
predictions without substantial analysis, and general sports reporting. Examples
of  these  sites  include  NFL.com,   Football.com,   SportsIllustrated.CNN.com,
CBSSPortsLine.com and collegefootballlocks.com.  Few, if any, providers of which
we are aware provide  in-depth  analysis.  Those that do offer analysis charge a
fee. For example,  ESPN.com  Insider offers an editorial  product for $39.95 per
year,  football-picks-online.com  offers a product  for $25 per week or $200 per
season, DonBest.com offers products from $99 to $500 per month.

     We consider our game  analysis to be  proprietary.  Because of the level of
inside knowledge and expertise of our  contributors and editors,  based on their
personal experience and contacts within the professional and collegiate football
systems,  we  believe  our  analysis  to be  personal  and  unique  to us  and a
worthwhile product to the consumer.

                                        2
<PAGE>

Our Future Strategy
-------------------

     Since the  revenue  from our first  three  seasons  of  operation  has been
unsatisfactory, we are currently evaluating alternatives to increase our revenue
and improve our  operations.  The  immediate  strategy of  appealing to a larger
group of  subscribers  has been  disappointing.  However,  we lack the  funds to
invest in additional  marketing.  Accordingly,  we will continue  efforts to add
subscribers to our database who pay for the premium information that we provide.
We hope that this will be  accomplished  through a combination of the quality of
our publication and our marketing efforts.

     In the  more  distant  future,  we  hope  to  expand  the  coverage  of our
publication services beyond football.  Contemplated for the 2004-2005 season, is
the development and delivery of a basketball publication similar to GridPicksTM.
In that  publication,  we might  provide  comparable  coverage  of  college  and
professional basketball to sports enthusiasts.

     As we gauge the  effectiveness  of our marketing  strategy and the public's
receptiveness  to our products and  services,  we will  evaluate the addition of
other publications in the future.

Competition
-----------

     We are a new entrant in this industry and face significant competition from
providers,  including  traditional media companies and those discussed above. We
are at a  disadvantage  to major  providers  that have  crossed  over from other
media, such as ESPN and CBS Sports,  as they have significant  resources and are
already household names with sports fans. These organizations have substantially
greater personnel and financial  resources than us. However, we believe that our
marketing  strategy of sending e-mails that invite  recipients to subscribe will
provide us with a solid,  loyal database,  as only those that have requested the
information  will  receive it, and they will receive it in the form of an e-mail
newsletter  each  week  during  the  season,  rather  than  having to get on the
internet and go to a particular site.

Government Regulation
---------------------

     We do not believe that we are currently subject to government regulation in
relation to any of our activities. While we believe that some of our subscribers
and customers  may utilize the  information  that we provide in connection  with
wagering   activities,   we  do  not  believe  that  our  activities  should  be
characterized as wagering itself.  However, the laws and regulations relating to
the Internet and Internet-related activities is still developing and there is no
assurance that we might not be subject to regulation in the future.

Item 2.   Description of Properties
-----------------------------------

     We own no real  property.  Our executive  offices are located in Littleton,
Colorado in  approximately  400 square feet of office space that we share with a
business  operated by our president.  We occupy this space on a month- to- month
basis. The office space is currently being donated to the Company, and we accrue
$500 each month on our financial statements to reflect this donation. We believe
that our facilities are adequate for the foreseeable future.

                                        3
<PAGE>

Employees
---------

     Currently,  we only have one employee,  Mr. Tanner, our president and chief
executive  officer.  Our  Secretary/Treasurer  serves part time and assists with
customer  service,  book  keeping and  administrative  duties.  We also engage a
consultant at no charge to assist with our expert  analysis  during the football
season.  Mr.  Tanner  does  not  receive  compensation  for his  services  as an
employee.

Item 3.   Legal Proceedings
---------------------------

     There  are  currently  no  material  legal  matters  or  other   regulatory
procedures  pending or threatened that involve the Company,  our property or any
of our  principal  shareholders,  officers or directors in their  capacities  as
such. We are not aware of the contemplation of any such legal proceeding.

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

     No matters were submitted to the security holders,  through solicitation of
proxies or  otherwise,  during the fourth  quarter of the fiscal year covered by
this Report.

                                     PART II

Item 5.   Market for Common Equity and Related Stockholder Matters
------------------------------------------------------------------

     There is currently no established  trading market for our common stock.  We
filed a registration statement to register our common stock already outstanding,
but we do not believe that any of our shareholders  have sold any of their stock
yet.

     A securities  broker-dealer  has filed an  application  to quote our common
stock on the OTC Bulletin Board, but that application was not approved as of the
date of this report.  Accordingly,  there is currently no established market for
our stock, and no assurance that one will ever develop. As of December 22, 2003,
there were 49 record holders of our common stock.

     No dividends have been paid with respect to our common stock and we have no
plans to pay dividends in the foreseeable  future.  Payment of future dividends,
if any, will be at the  discretion  of our Board of Directors  after taking into
account  various  factors,   including  our  financial  condition,   results  of
operations, current and anticipated cash needs and plans for expansion.

Item 6.    Managements' Discussion and Analysis or Plan of Operation
--------------------------------------------------------------------

Introduction
------------

                                        4
<PAGE>

     We are a development stage entity. Our activities to date have been limited
to  organizational  efforts,  obtaining  financing,  development of our website,
publishing  our free  newsletters  and  extremely  limited  sales of our premium
products. Our revenue to date has been extremely limited.

     The following  discussion and analysis covers our plan of operation for the
next twelve months, our financial condition at September 30, 2003 and changes in
our financial  condition  since  September 30, 2002, the end of the prior fiscal
year. It also covers our limited  results of operation  for the two-year  period
ended September 30, 2003.

Plan of Operation
-----------------

     Our plan of operation is to continually  improve the quality and content of
our  information  services  and  expand  our base of  subscribers.  Our  initial
investment was targeted to designing and  constructing a website  appropriate to
meet those  objectives.  During the period from inception  through September 30,
2003,  we invested  approximately  $25,000 in web site  development  costs.  The
efforts of  professional  web  consultants  were  supplemented by input from our
management  and our  consultants  to achieve  what we  believe  is an  exemplary
website.  We spent  approximately the first six months of our business designing
the site, and worked on perfecting it throughout our first football  season.  We
continued to modify and update our site during the  off-season  in the summer of
2003.

     We also intend to  investigate  reciprocal  advertising  arrangements  with
other  web-based  services,  whereby our  service  will be  publicized  on other
websites with content of interest to our subscribers.

     Our representatives staff telephones from noon to 5:00 p.m., mountain time,
on Thursdays and Fridays during football  season.  These  representatives  offer
predictions on featured games and a lively  discussion  designed to substantiate
our   selections.   The   featured   games  are   selected   each  week  by  our
analyst/employee  and consultant based on such factors as the perceived interest
in the game, our interest,  and the likelihood of a favorable outcome. Since our
caller volume has been minimal to date, we have little  experience from which to
gauge the interest of callers in our narrative description of these games.

     We are contemplating adding a basketball  newsletter and premium service to
our existing football offering in an effort to supplement our revenue.  However,
we do not expect that we will be in a position to offer this service  until 2005
at the  earliest,  if we  decide  to do  so.  Implementation  of the  basketball
newsletter will require  additional  website design applicable to the sport, but
costs  should  be  considerably  less  than our  initial  design  costs,  as the
basketball  site will use the same  infrastructure  as the  football  site.  Our
decision to implement the basketball letter will also depend, to some extent, on
our  evaluation of the  effectiveness  of marketing our football  selections,  a
decision that will probably be made this summer.

     We believe  advertising by sports-related  entities  (sponsorships) will be
the last area of the income model to mature.  Initially, we will rely on selling
quality and timely  information to customers,  but we hope to place ourselves in
the position of  delivering a targeted,  high  traffic  audience to  prospective
advertisers.  On-line advertising may, in the future,  contribute to the success
of our Company. We have not yet implemented any sponsorship or advertising.

                                        5
<PAGE>

     The following  information  discusses  briefly our financial  condition and
results of operations  at September 30, 2003 and 2002,  and for the periods from
inception to September,  30 2003.  For more complete  information,  reference is
made to the financial statements included at the end of this report.

Liquidity
---------

September 30, 2003
------------------

     Our financial condition continued to deteriorate during fiscal 2003, ending
September  30,  2003.  At  that  date,  we  had  negative  working  capital  and
shareholders' equity. Our working capital had decreased to a deficit of $16,025,
a decrease of  approximately  $14,000 since  year-end  September  30, 2002.  The
decrease in working capital is attributable to increasing  accounts  payable and
accrued  liabilities since the end of fiscal 2002 and a lack of cash flow to pay
those obligations. We have essentially depleted all of our capital resources and
are entirely dependent on advances or contributions from our officers, directors
or  shareholders  to  continue  in  operation.  To remedy  this  deficiency,  we
contemplate  a second  private  placement of our common  stock to investors  who
might be interested  in funding our business  plan.  However,  as of the date of
this report,  no firm plans are in place. See also, - Plan of Operation,  above,
for a discussion for other plans to address this deficiency.  Unless we are able
to raise more capital from outside sources, we may be forced to curtail or cease
operations in the near future.

     Our shareholders' equity also decreased from year-end 2002. The decrease in
equity of approximately  $30,000, to a deficit of $16,025 at September 30, 2003,
is primarily  attributable to a write-off of our remaining web site  development
costs.  See note 1 to the financial  statements  included in this report.  While
this write-off affected our financial  position and shareholders'  equity, we do
not believe that it had a material impact on our operations.  While the web site
may undergo  refinement in the current fiscal year, it remains  satisfactory for
the purpose of conducting our business.

     Management  is of the opinion  that we will  require  additional  financing
prior to the  commencement  of the  next  football  season.  The  Report  of the
Independent Auditor contains a "going concern" qualification,  based on the fact
that the Company had significant operating losses, only $647 in revenues through
September 30, 2003 and limited working capital,  and raises substantial doubt as
to our ability to continue as a going concern.

     During the 2003 fiscal year,  an officer of the Company has loaned us money
on an  as-needed  basis,  and we expect  that such  funding,  combined  with our
revenues,  will be sufficient to last us through the end of the summer 2004. The
officer  originally loaned us $5,000 in March 2001, which amount was represented
by a  promissory  note  bearing  interest at the rate of five percent per annum.
That note was repaid in September  2001.  During the current  fiscal  year,  the
officer  advanced  another  $3,700,  also  represented  by a demand note bearing
interest at the rate of five  percent.  He may make  additional  advances in the
future pending receipt of capital from outside sources, but has no obligation to

                                        6
<PAGE>

do so. His decision to advance additional funds will be based on such factors as
the  amount of the need,  the  purpose,  the  likelihood  of  repayment  and the
prospect  for us  obtaining  funds from  another  source.  An  affiliate of this
officer also  contributed  $1,000 in capital in October 2002.  The advances from
the officer represented our only meaningful source of capital for the year.

September 30, 2002
------------------

     Our  initial  round  of seed  financing  (excluding  shares  issued  to our
founders) raised $150,000, exclusive of offering costs. We projected such amount
would be  sufficient  to meet our capital  needs for  approximately  one year. A
substantial  portion of that  amount was  utilized to design and  construct  our
website and to launch and maintain our service. Additional portions were used to
retain  attorneys and accountants in connection with our efforts to register our
securities with the Securities and Exchange Commission. We have now spent all of
the proceeds of that offering.

     At September 30, 2002, we had $979 in cash and $3,080 in total liabilities,
or a working  capital  deficit of  $(2,101).  Liabilities  consisted of accounts
payable and accrued salaries.  Proceeds from a private  placement  represent all
but an insignificant  amount of our cash flow for the period ended September 30,
2002.

     Our operations during the 2002-2003  football season failed to generate the
cash flow that we hoped. Accordingly, we may consider additional funding through
permanent debt financings or additional equity offerings.

Results of Operations
---------------------

Year ended September 30, 2003
-----------------------------

     During the year ended  September 30, 2003, the Company  reported a net loss
of $37,749,  or $.01 per share,  on revenue of $422.  This compares to a loss of
$69,714,  or $.01 per share, on $225 of revenue for the year ended September 30,
2002. Revenue remained consistent, albeit unsatisfactory, during those periods.

     Our cost of sales,  consisting  of web site  hosting  fees,  was $2,000 for
fiscal 2003 and $1,250 for 2002,  resulting in a negative  operating  margin for
each year. Revenue is generated from information  provided to subscribers by our
employees and  consultants,  all of which currently serve without  compensation.
However,  that revenue has not been sufficient to cover our costs of service nor
our general and administrative expenses.

     General and  administrative  expenses for fiscal 2003  decreased from 2002,
primarily as a result of a decrease in compensation and professional fees. These
items of expense were  reduced in excess of $30,000 from 2002 to 2003.  However,
that decrease was partially  offset by the write-off of our web site development
costs  during  2003.  In  accordance  with  applicable  accounting   principles,
management  evaluated the recoverability of our development costs in relation to
the  estimated  future  cash flow  related  to those  costs.  Since the web site
generated  minimal  revenue in the past, the recorded value at March 31, 2003 of
$13,542 was written off.

                                        7
<PAGE>

     During the  current  off-season,  we will  evaluate  our  business  plan to
determine any necessary  adjustments.  While no specific  measures are currently
contemplated,  we are disappointed with our revenue and must evaluate additional
marketing  opportunities.  We may also evaluate  additional  means of generating
revenue.

Year Ended September 30, 2002
-----------------------------

     For the year ended  September  30, 2002, we realized a net loss of $69,714,
or $.01 per  share,  on $225 in  revenue.  That  revenue  comes  from only seven
subscribers  during the previous  football season.  Operating  expenses for this
period  included  $26,491 in  salaries  and  payroll  taxes,  $22,908 for legal,
accounting and consulting fees, $3,000 for website hosting and maintenance fees,
$8,333 in amortization and $6,000 for rent.

     Our costs are minimal during the off-season. Our primary expense during the
off-season  is a maximum  of $250 per month to  maintain  our web site  hosting.
While our expenses  during the  off-season  are minimal,  we do not generate any
revenue  for  approximately  one half of the year,  so we must  generate  enough
revenue  during the  season to not only pay our  expenses  during  the  football
season, but also the expenses that we accrue during the off season.

     We are of the  opinion  that we will  continue to incur  losses  until such
time, if ever, that we obtain  sufficient  purchasers of our premium products to
generate revenues sufficient to cover operating and other expenses.

Recent Accounting Pronouncements
--------------------------------

     In June 2001, SFAS No. 143,  "Accounting for Asset Retirement  Obligations"
was issued.  SFAS No. 143 establishes  accounting  standards for recognition and
measurement of a liability for an asset retirement obligation and the associated
asset retirement cost. Required disclosures include a general description of the
asset retirement  obligation and the associated  long-lived  assets and the fair
value of assets  that are legally  restricted  for  purposes  of settling  asset
retirement  obligations.  SFAS No. 143 is  effective  for  financial  statements
issued for fiscal years beginning after June 15, 2002.  Management believes that
the  adoption  of SFAS No.  143 will have no  material  effect on the  Company's
financial statements.

     In  December  2002,  the FASB  issued  Statement  of  Financial  Accounting
Standards No. 148,  "Accounting  for  Stock-Based  Compensation - Transition and
Disclosure - An Amendment of FASB Statement 123" ("SFAS 123"). For entities that
change their accounting for stock-based  compensation  from the intrinsic method
to the fair value  method under SFAS 123, the fair value method is to be applied
prospectively  to those  awards  granted  after the  beginning  of the period of

                                        8
<PAGE>

adoption ("prospective method"). The amendment permits two additional transition
methods for adoption of the fair value  method.  In addition to the  prospective
method,  the  entity  can choose to either (i)  restate  all  periods  presented
("retroactive  restatement method") or (ii) recognize compensation cost from the
beginning  of the fiscal year of  adoption as if the fair value  method had been
used to account for awards  ("modified  prospective  method").  For fiscal years
beginning  December 15, 2003, the prospective  method will no longer be allowed.
We currently account for our stock-based  compensation using the intrinsic value
method as proscribed by Accounting  Principals Board Option No. 25,  "Accounting
for Stock  issued to  Employees"  and plan on  continuing  using this  method to
account for stock options,  therefore,  we do not intend to adopt the transition
requirements  as  specified  in SFAS  148.  We have  adopted  the new  SFAS  148
disclosure requirements.

     The FASB issued Interpretation ("FIN") No. 45, "Guarantor's  Accounting and
Disclosure  Requirements  for  Guarantees,   Including  Indirect  Guarantees  of
Indebtedness  of Others",  in November 2002 and FIN No. 46,  "Consolidations  of
Variable  Interest  Entities",  in January  2003.  FIN No. 45 is applicable on a
prospective  basis  for  initial  recognition  and  measurement   provisions  to
guarantees  issued after December 2003;  however,  disclosure  requirements  are
effective  immediately.  FIN No. 45 requires a guarantor  to  recognize,  at the
inception  of a  guarantee,  a liability  for the fair value of the  obligations
undertaken in issuing the guarantee and expands the required  disclosures  to be
made by the guarantor about its obligation under certain  guarantees that it has
issued.  The  adoption  of FIN No.  45 did not  have a  material  impact  on our
financial position or results of operations.  FIN No. 46 requires that a company
that controls  another entity through interest other than voting interest should
consolidate  such controlled  entity in all cases for interim periods  beginning
after June 15, 2003.  The adoption of FIN No. 46 did not have a material  impact
on our financial position or results of operations.

Critical Accounting Policies and Estimates
------------------------------------------

     We believe  the  following  critical  accounting  policies  affect our more
significant  judgments and estimates  used in the  preparation  of our financial
statements.

     The Company has  identified  the  accounting  policies  described  below as
critical to its  business  operations  and the  understanding  of the  Company's
results of  operations.  The impact and any  associated  risks  related to these
policies on the  Company's  business  operations  is discussed  throughout  this
section where such policies affect the Company's reported and expected financial
results.  The  preparation  of this Annual  Report  requires the Company to make
estimates  and  assumptions  that  affect  the  reported  amount of  assets  and
liabilities  of the Company,  revenues  and  expenses of the Company  during the
reporting  period and  contingent  assets and  liabilities as of the date of the
Company's  financial  statements.  There  can be no  assurance  that the  actual
results will not differ from those estimates.

     Web site development costs and amortization.
     --------------------------------------------

     The Company capitalizes internal and external costs incurred to develop its
web site during the application  development  stage in accordance with Statement
of Position 98-1,  "Accounting for the Costs of Computer  Software  Developed or
Obtained for Internal Use". Capitalized web-site development costs are amortized
over an  estimated  life of three years  commencing  on the date the software is
ready for its  intended  use.  The Company  commenced  amortizing  its  web-site
development costs on August 15, 2001.

                                        9
<PAGE>

     In addition,  the Company  adopted the Emerging Issues Task Force Issue No.
00-2 ("EITF  00-2"),  "Accounting  for Web site  Development  Costs," during the
period ended  September 30, 2001. EITF 00-2 requires the  implementation  of SOP
98-1 when  software is used by a vendor in providing a service to a customer but
the customer does not acquire the software or the right to use it.

     Costs  incurred  during  the  operating  stage  of the web  site  including
training,  administration,  maintenance, and other costs to operate the web site
are expensed as incurred.  However,  costs incurred  during the operating  stage
that  provide  additional  functions or features and that upgrade or enhance the
web site are capitalized.

     Due to an economic downturn in the Internet industry, the Company evaluated
the recoverability of the web site in accordance with SFAS 144. The web site has
generated minimal revenues in the past;  therefore the recorded value of the web
site  exceeded its  estimated  fair value based on estimated  future cash flows.
Accordingly,  at December 31, 2002, the Company wrote-off the remaining net book
value of the web site, resulting in a non-cash asset impairment loss of $13,542.

     Impairment and disposal of long-lived assets
     --------------------------------------------

     The Company evaluates the carrying value of its long-lived assets under the
provisions  of SFAS No.  144,  "Accounting  for the  Impairment  or  Disposal of
Long-Lived Assets".  Statement No. 144 requires impairment losses to be recorded
on long-lived  assets used in  operations  when  indicators  of  impairment  are
present and the  undiscounted  future cash flows  estimated  to be  generated by
those  assets are less than the  assets'  carrying  amount.  If such  assets are
impaired, the impairment to be recognized is measured by the amount by which the
carrying amount of the assets exceeds the fair value of the assets. Assets to be
disposed of are reported at the lower of the carrying value or fair value,  less
costs to sell.

     Revenue recognition.
     --------------------

     The  Company's  revenues are reported in  accordance  with  Securities  and
Exchange  Commission Staff Accounting  Bulletin No. 101, "Revenue  Recognition."
The Company  recognizes  revenue only after its service has been  performed  and
collectibility of its fee is reasonably assured.

Forward-Looking Statements
--------------------------

     This Form 10-KSB  contains or  incorporates  by reference  "forward-looking
statements,"  as that  term  is  used in  federal  securities  laws,  about  our
financial  condition,  results of  operations  and  business.  These  statements
include, among others:

          - statements  concerning  the benefits that we expect will result from
     our business  activities and certain  transactions  that we have completed,
     such as increased  revenues,  decreased  expenses and avoided  expenses and
     expenditures; and

                                       10
<PAGE>

          -  statements  of  our   expectations,   beliefs,   future  plans  and
     strategies,  anticipated  developments  and  other  matters  that  are  not
     historical facts.

     These  statements  may  be  made  expressly  in  this  document  or  may be
incorporated by reference to other documents that we will file with the SEC. You
can find many of these  statements  by  looking  for words  such as  "believes,"
"expects," "anticipates," "estimates" or similar expressions used in this report
or incorporated by reference in this report.

     These forward-looking statements are subject to numerous assumptions, risks
and uncertainties  that may cause our actual results to be materially  different
from any future results expressed or implied by us in those statements.  Because
the statements are subject to risks and uncertainties, actual results may differ
materially  from those  expressed  or  implied.  We caution you not to put undue
reliance on these  statements,  which speak only as of the date of this  report.
Further,  the information  contained in this document or incorporated  herein by
reference is a statement of our present  intention and is based on present facts
and assumptions, and may change at any time and without notice, based on changes
in such facts or assumptions.

     A  few  of  the   uncertainties   that  could   affect  the   accuracy   of
forward-looking statements,  besides the specific Risk Factors identified above,
include:

          a. Changes in the general economy,  affecting the disposable income of
     the public and sports enthusiasts in particular;

          b. Changes in the professional and college sports industry;

          c. Consumer interests in sports as a means of entertainment;

          d. Competition from other forms of recreation;

          e. Our costs and the pricing of our services;

          f. The level of demand for our services; and

          g. Changes in our business strategy.

Special Factors
---------------

     In addition to the other factors set forth in this Report, investors should
be aware of the  following  factors  which may affect our  business,  results of
operations and/or financial condition in the future:

                                       11
<PAGE>

     Because of the seasonal nature of our present business,  we do not generate
revenues for six months of the year,  and risk losing the customers we gain each
season.
--------------------------------------------------------------------------------
     Our current  products  are only  distributed  during the  football  season,
approximately  from the  beginning of August of each year through the Super Bowl
at the end of  January.  That means that,  to be  successful,  we must  generate
sufficient  revenues during the season to pay our expenses during the off-season
and to reintroduce our products the following year. Additionally, we risk losing
the  customers  we have  gained  during  the  season by our  absence  during the
six-month period  constituting  the off-season.  While we may add basketball and
eventually other sports to fill up a greater portion of the year, we will not be
implementing  any  additional  products  until Spring 2004 at the  earliest.  We
believe our minimum  capital  requirement  for the 2004-2005  football season is
approximately  $5,000. We cannot be assured that our customers will remain loyal
or that we will be able to generate sufficient revenues for future periods.

     Due to our extremely  limited  operating  history,  we are dependent on our
management for success.
--------------------------------------------------------------------------------
     However,  our management has limited experience in the industry in which we
operate.  Due in part to its lack of  operating  history and  limited  financial
resources,  our success will depend on the  management  efforts and expertise of
certain of its officers,  primarily Michael D. Tanner. Mr. Tanner is responsible
for overseeing  development and implementation of our business plan,  overseeing
product  and website  development,  drafting  our  newsletters,  developing  our
website and premium product content and targeting potential customers. While Mr.
Tanner  does have  significant  experience  within the  sports  field and in the
internet   communications   industry,  he  does  not  have  specific  experience
publishing and distributing an on-line publication. While we believe we have the
requisite  expertise to implement  our plan,  there is no assurance  our efforts
will result in revenue or profit to the Company. Further, the loss of Mr. Tanner
could adversely affect the conduct of our business. (See "MANAGEMENT.")

     All of our  outstanding  common stock is currently  restricted  from resale
under  provisions of federal and state securities  laws.
--------------------------------------------------------------------------------
     However,  sale of this restricted  stock in the future may adversely affect
any trading  market in our common  stock  which may  develop.  Our common  stock
currently outstanding represents  "restricted  securities" within the meaning of
Rule 144 of the  Securities  Act of 1933.  Rule 144 describes the  circumstances
under  which  restricted  securities  may be resold to the public in the future.
Assuming  the  requirements  of  Rule  144  can be met  by  the  holders  of the
restricted  stock,  of which there is no  assurance,  they may make sales in any
market which may develop for the common stock. Sales of restricted securities in
large amounts in the future may  adversely  affect the price of the common stock
in any trading market which may develop.

     Our common stock is subject to "penny  stock" rules  maintained by the U.S.
Securities and Exchange Commission, adversely affecting any trading market which
may develop.
--------------------------------------------------------------------------------
     Under rules adopted by the Securities and Exchange  Commission,  securities
which are not listed on a national  securities  exchange  or quoted in Nasdaq or
which  trade at a price  less  than $5 per  share  are  characterized  as "penny
stocks" and subject to special  regulation.  Those rules  require,  in pertinent
part,  that any broker dealer  desiring to affect a transaction in a penny stock
not otherwise exempt deliver a standardized risk disclosure  document and make a
specific  determination that the stock is suitable for his customer. As a result
of the adoption of these rules,  many broker  dealers have ceased  trading stock
characterized  as penny  stock.  The  existence  of the  penny  stock  rules may
adversely  affect any trading market which may develop for our common stock. The
disclosure and  qualification  requirements  may have the effect of reducing the
level of trading activity in any secondary market or reducing the price at which
the stock may otherwise  trade.  As a result,  shareholders  may have difficulty
selling their stock, should they desire to do so.

                                       12
<PAGE>

     Our stock price may experience extreme price and volume fluctuations.
--------------------------------------------------------------------------------
     The  stock  market  in  general,  and the OTC  Market  in  particular,  has
historically  experienced  extreme price and volume fluctuations that have often
been unrelated to the operating performance of companies and which have affected
the market  price of  securities  of many  companies.  The trading  price of our
common  stock is likely to be highly  volatile  and  could  also be  subject  to
significant fluctuations in price in response to such factors as:

o    variations in quarterly results of operations;

o    announcements of new services or acquisitions by us or our competitors;

o    governmental regulatory action;

o    state of the U.S. and world economy;

o    general trends in our industry and overall market conditions; and

o    other events or factors, many of which are beyond our control.

     Movements in prices of equity  securities  may also affect the market price
of our common stock.

Item 7.   Financial Statements
------------------------------

     Reference is made to the Index of Financial  Statements  following Part III
of this Report for a listing of the  Company's  financial  statements  and notes
thereto.

Item 8.  Changes  In  and  Disagreements  With  Accountants  On  Accounting  and
         Financial Disclosure
--------------------------------------------------------------------------------
         None.

Item 8A.  Controls and Procedures
---------------------------------

     We  maintain  a system of  controls  and  procedures  designed  to  provide
reasonable assurance as to the reliability of the financial statements and other
disclosures  included  in this  report.  As of  September  30,  2003,  under the
supervision and with the  participation of our Chief Executive Officer and Chief
Financial Officer,  management has evaluated the effectiveness of the design and
operation of our disclosure  controls and procedures.  Based on that evaluation,
the Chief Executive  Officer and the Chief Financial  Officer concluded that our
disclosure  controls and procedures  were  effective in timely  alerting them to
required to be included in our periodic  filing with the Securities and Exchange
Commission.  No  significant  changes  were made to  internal  controls or other
factors that could significantly affect those controls subsequent to the date of
their evaluation.

                                       13
<PAGE>

                                    PART III

Item 9: Directors, Executive Officers, Promoters and Control Persons; Compliance
        with Section 16(a) of the Exchange Act
--------------------------------------------------------------------------------

     The following individuals presently serve as our officers and directors:

Name                          Age                     Position
----                          ---                     --------

Michael D. Tanner              49            Chairman of the Board of Directors,
                                             President, Chief Executive Officer

Mary Beth Doubet               45            Secretary/Treasurer

Steven W. Rich                 47            Director

Bradley R.  Parker             41            Director

     Mr. Tanner  should be considered  the "founder" and "parent" of the Company
(as such terms are defined by rule under the Securities Exchange Act of 1934, as
amended),  inasmuch as he has taken  initiative in founding and  organizing  our
business.

     Mr.  Tanner and Ms.  Doubet  serve as  officers at the will of the Board of
Directors. All of the Directors are currently serving a term of office until the
next annual meeting of shareholders  and until their successors are duly elected
and  qualified.  Messrs.  Tanner,  Rich and Parker have served in their  current
positions since the Company's  inception in March of 2001. Ms. Doubet has served
in her current capacity since August of 2001. There are no family  relationships
between any of the officers or directors.

     While we do not currently have an audit  committee,  we may create an audit
committee and adopt a charter in the future.

     The following  represents a summary of the business  history of each of the
foregoing individuals for the last five years:

     MICHAEL D. TANNER.
     ------------------
     A significant portion of Mr. Tanner's life has centered on sports. Starting
first as a football  player at the high  school and  college  levels,  then as a
coach at both  Fairview  High in Boulder,  Colorado,  and at the  University  of
Colorado,  football  has been an  integral  part of his  life.  Since  giving up
coaching  in the late  1980's,  Mr.  Tanner  has on various  occasions  provided
knowledge,  insight  and  analysis on the game of  football  for various  sports
publications,  although he has not provided such information to any publications
in the last five years.

                                       14
<PAGE>

     Mr. Tanner serves as the managing member of Triumphant, L.L.C., a privately
held  Colorado  consulting  company  organized in September of 2000.  Triumphant
specializes in advising smaller private companies and entrepreneurs in marketing
and  business  development.  Since 1998,  he has also acted as the  chairman and
chief  executive  officer of Mariah  Communications,  Inc.,  a private  Colorado
Internet  communications  company.  Since  1996,  Mr.  Tanner  has  also  been a
consultant  for  Entrepreneur  Investments,  LLC  ("EI"),  a  private  financial
consulting and investment  firm based in Colorado.  EI specializes in the unique
needs of development  stage companies,  assisting them with such critical issues
as corporate  capitalization,  mergers/acquisitions,  management placement,  and
business  strategy.  Mr.  Tanner also sits on the Board of the Dear Old CU Fund,
Inc., a non-profit organization.

     Mr. Tanner  attended the  University of Colorado at Boulder where he played
football.

     MARY BETH DOUBET.
     -----------------
     In addition  to  Secretary  and  Treasurer,  Ms.  Doubet is  currently  the
Company's executive assistant. Her responsibilities include accounting, customer
service and  administrative  assistance.  Ms.  Doubet  acted as member  services
representative  for Bear  Creek  Golf Club in Denver  from 1998 to 2001,  and as
office and  household  manager for  PowerVista  Software,  Inc.  (formerly  Orca
Software, Inc.) from 1995 to 1998.

     Ms.  Doubet  graduated  from the  University of Rhode Island in 1981 with a
Bachelors degree in Sociology.

     STEVEN W. RICH.
     ---------------
     Mr. Rich is president of Steven Rich and Associates, a Colorado corporation
established in 1992 focusing on real estate development, consulting and finance,
and he is also a registered  professional engineer in the state of Colorado. Mr.
Rich has  principal  involvement  in over two million  square feet of commercial
development in Colorado.  He represents several prominent  companies,  including
Guarantee Bank, Townsend Capital,  Cherokee  Investments,  Cyprus Amax Minerals,
Phelps Dodge and GMAC.

     Sports  have  played a major role in Mr.  Rich's  life,  earning  him seven
letters while in high school.  During his senior year, he was "The Most Valuable
Athlete" in Jefferson County in 1973. Mr. Rich  participated in athletics at the
collegiate level, earning letters in both football and baseball.

     Mr. Rich graduated from Colorado State  University in 1978 with a Bachelors
degree in Civil  Engineering.  He  received a Masters  Degree of Science in Real
Estate Finance from the University of Texas in 1981.

     BRADLEY R. PARKER.
     -----------------
     Mr.  Parker is vice  president of sales for the  Colorado  division of Bron
Tape,  Inc., a Colorado  industrial tape and fabric  company,  a position he has
occupied  since  1988.  His   responsibilities   include  managing  a  staff  of
approximately  50 employees within the Colorado  division.  Prior to working for
Bron Tape, Inc., Mr. Parker was the western regional manager of Chemfad, Inc., a
New York based company that specializes in industrial fabrics.

     Although  he chose not to pursue the  opportunity,  the  California  Angels
baseball club drafted Mr. Parker. He was also a wide receiver for the University
of Colorado where he was a four-year  letterman.  Mr. Parker  graduated from the
University  of Colorado at Boulder in 1983 with a Bachelor of Science  degree in
Business.

                                       15
<PAGE>


Consultants
-----------

     R. DAVID PRESTON.
     -----------------
     Mr.  Preston  served as a consultant  for the Company  during our inaugural
football  season.  Because of our limited working capital and cash flow, we will
not formally engage Mr. Preston as a consultant,  until such time as we generate
sufficient revenues to pay a consulting fee. He may assist us on an ad hoc basis
until our cash flow improves.  Mr. Preston is the president and sole shareholder
of Preston &  Associates,  Inc.,  a privately  owned,  Denver  based real estate
appraisal  firm, a position he has occupied since 1992.  Preston & Associates is
active in the residential  real estate market along the front range of Colorado.
Mr. Preston is also the Managing Member of RDP Asset Management,  LLC, a private
corporation in the business of managing a portfolio of assets.

     From August 1999 to  September,  2001,  Mr.  Preston was the  President  of
Celebrity  Sports  Network,  Inc., a sports  celebrity  marketing  firm based in
Denver.  Prior to that,  he was the  President  and CEO of Cash Flow  Marketing,
Inc., a Colorado corporation,  from July 1997 to December 1998, until its merger
with Mediquik Services,  Inc. Prior to his association with those entities,  Mr.
Preston  served as the head of the appraisal  department  for Colorado  National
Bank (now US Bank), a position he occupied from 1985 to 1993. Prior to that, Mr.
Preston played in the National  Football  League where he spent all but one year
with the Denver  Broncos.  He retired  as the  fourth  leading  rusher in Bronco
history as a running back. In addition to these positions,  Mr. Preston has been
active as an investor in numerous business ventures, including restaurants, real
estate development and oil and gas.

     Mr. Preston graduated with a bachelor of science,  business  administration
in business management from Bowling Green University in 1977.

     No family relationships exist between any of our officers and directors.

Section 16(a) Beneficial Ownership Reporting Compliance
-------------------------------------------------------

     Based  solely  upon a review  of Forms  3,4 and 5 filed  with the SEC,  and
written  representations  regarding  beneficial ownership reporting submitted to
the Company,  since the effective date of our registration  under the Securities
Exchange Act of 1934, none of our officers, directors or the beneficial owner of
ten percent or more of our outstanding  securities has failed to file any report
required by Section 16 of the 1934 Act on a timely basis.

Item 10:  Executive Compensation
--------------------------------

     Mr.  Tanner,  the  chief  executive   officer,   currently  serves  without
compensation.  We are not currently contemplating paying any compensation to Mr.
Tanner. No compensation will be paid until we reach profitability, the amount of
which will be determined at that time.

     Directors will not receive any cash  compensation,  but have received stock
for their services on the Board in the amount of 4,000,000  shares to Mr. Tanner
and  10,000  shares to each of the  directors  who are not  officers.  We do not
anticipate  paying any future  compensation to directors,  either in the form of
cash or stock.

                                       16
<PAGE>


Item 11:  Security Ownership of Certain Beneficial Owners and Management
------------------------------------------------------------------------

     As of the date of this filing,  there were a total of  5,020,000  shares of
our Common  Stock  outstanding,  the only class of voting  securities  currently
outstanding. There are no options or warrants outstanding.

     The  following  tabulates  holdings of our Common  Stock as of December 22,
2003 by each  person  who  holds of  record,  or is known by  management  to own
beneficially,  more  than  5% of  the  voting  securities  outstanding  and,  in
addition,  by all  directors and officers of the Company  individually  and as a
group. The shareholders  listed below have sole voting and investment power. All
ownership of securities is direct  ownership  unless  otherwise  indicated.  All
addresses of the officers  and  directors  are located at our address at 1869 W.
Littleton Boulevard, Littleton, Colorado 80120 unless otherwise indicated.

    Officers and Directors                   No. of Shares   % of Shares Owned

    Michael D. Tanner                          4,000,000             80%

    Steven W. Rich                                43,333               *

    Bradley R. Parker                             26,667               *

    Mary Beth Doubet                               1,000               *

    Officers and Directors as a group          4,071,000             81%
    (4 individuals)
-----------------------
  * Less than 1%

Changes In Control
------------------

     We know of no arrangements,  including the pledge of any of our securities,
which may result in a change of control in the future.

Item 12.   Certain Relationships and Related Party Transactions
---------------------------------------------------------------

Initial Capitalization
----------------------

     As of March 1, 2001, we completed our initial  capitalization by issuing an
aggregate of 4,020,000  shares of common stock for  aggregate  consideration  of
$4,020  consisting  of  services  rendered  to the  Company.  Services  included
creating our business  plan,  organizing  the Company,  securing  facilities and
resources  for the use of the  Company and  assisting  with  website  design and
development.  Of that amount, 4,000,000 shares were issued to Mr. Tanner, 10,000
shares to Steven Rich and 10,000  shares to Bradley  Parker for a price of $.001
per share. Messrs. Tanner, Rich and Parker were the sole members of the Board of
Directors approving that transaction on behalf of the Company.

                                       17
<PAGE>

     Effective  March 9, 2001, we borrowed $5,000 from an officer at an interest
rate of 5% per annum.  This loan,  together with interest in the amount of $146,
was repaid in full out of the proceeds of the private placement on September 28,
2001.

     Beginning  in May of 2001,  we  conducted  a private  placement  and issued
1,000,000  shares of common stock  pursuant to that  offering.  Of those shares,
Steven Rich, Bradley Parker and Mary Beth Doubet,  each officers or directors of
the  Company,   purchased   33,333  shares,   16,667  shares  and  1,000  shares
respectively upon the same terms and conditions as all other purchasers.

Miscellaneous
-------------

     We  occupy  office  space  pursuant  to an  informal  arrangement  with  an
affiliate  of  our  president,   Michael  Tanner.  We  occupy  the  space  on  a
month-to-month basis and receive secretarial and administrative services from an
entity with which Mr. Tanner is  affiliated.  The office space is valued at $500
per month and the administrative  services are valued at $100 per month.  During
the years ended  September 30, 2003 and 2002,  we received  $7,200 and $3,500 in
imputed value pursuant to this arrangement.

     A private  company  affiliated  with Mr. Tanner  contributed  $1,000 to our
operations  during the year ended  September 30, 2003 to supplement our existing
working  capital.  Mr. Tanner also loaned $3,700 to the Company  during the year
for working capital. The advances are non-interest bearing and due on demand.

     Our  management is of the opinion that the foregoing  transactions  were no
less favorable than could have been obtained from unaffiliated third parties.

Item 13.   Exhibits and Reports on Form 8-K
-------------------------------------------

     (a) Exhibits

     The following is a list of exhibits filed or incorporated by reference into
this Report:

Exhibit No.                                 Description
-----------                                 -----------

   2                   Not applicable.

   3.1(1)              Articles  of  Incorporation  of the Company as filed on
                       March 1, 2001 with the  Secretary  of State of the
                       State of Colorado.

   3.2(1)              Bylaws

   4(1)                Form of Certificate for Common Stock

   9                   Not applicable.


                                       18
<PAGE>


   10(1)               Subscriber Contract with The Computer Information
                       Network, Inc. dated September 1, 2002.

   11                  Not applicable.

   13                  Not applicable.

   16                  Not applicable.

   18                  Not applicable.

   21                  Not applicable.

   22                  Not applicable.

   23                  Not applicable.

   27                  Not applicable.

   31.1                Certifications pursuant to Rule 13a-14(a) or 15d-14(a)
                       under the Securities Exchange Act of 1934, as amended.

   31.2                Certifications pursuant to Rule 13a-14(a)or 15d-14(a)
                       under the Securities Exchange Act of 1934, as amended.

   32                  Certifications pursuant to 18 U.S.C. Section 1350, as
                       adopted pursuant to Section 906 of the Sarbanes-Oxley
                       Act of 2002.

   99                  Not applicable.
-------------------------------

(1)  Filed as an Exhibit to the  Company's  Registration  Statement on Form SB-2
     filed on August 12, 2003, SEC File No. 333-81318 and incorporated herein by
     reference.

     (b) Reports on Form 8-K.

         None.


                                       19
<PAGE>


Item 15.   Principal Accountant Fees and Services
-------------------------------------------------

     The Company currently has no audit committee of the Board of Directors, and
is not  required to maintain  such a committee  since its stock is not quoted on
Nasdaq or traded on any national securities exchange.  Accordingly, all material
decisions  affecting  the  Company's  audited  financial  statements,   periodic
disclosure with the SEC and its relationship  with its auditors are addressed by
the entire Board. The Board currently has no policies and procedures relating to
the pre-approval of audit and audit related services.

Audit Fees
----------

     The Company  paid or will pay  Cordovano & Honeck,  P.C.  an  aggregate  of
$1,650 in fees for an audit of it's 2003  financial  statements.

Audit Related Fees
------------------

     The Company  paid or will pay  Cordovano & Honeck,  P.C.  an  aggregate  of
$2,100 in fees for review of its quarterly  financial  statements  for the first
three quarters of the 2003 fiscal year.

All Other Fees
--------------

     The Company paid or will pay Cordovano & Honeck,  P.C. an aggregate of $554
in fees in connection with a Registration  Statement on Form SB-2 filed with the
Securities  and Exchange  Commission during fiscal 2003.
year.


                                       20
<PAGE>



                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) 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 in Littleton,  Colorado on
the 13th day of January, 2004.


                                          SPORTS INFORMATION & PUBLISHING CORP.


                                          By:  /s/ Michael D. Tanner
                                               -------------------------------
                                                Michael D. Tanner, President

Pursuant to the requirements of the Securities Exchange Act of 1934, this Report
has been  signed by the  following  persons in the  capacities  and on the dates
indicated.

Signatures                             Title                         Date
----------                             -----                         ----



/s/ Michael D. Tanner     Chairman of the Board (Chief          January 13, 2004
---------------------     Executive Officer) and President
Michael D. Tanner


/s/ Mary Beth Doubet      Secretary and Treasurer               January 13, 2004
---------------------
Mary Beth Doubet


/s/ Steven W. Rich        Director                              January 13, 2004
---------------------
Steven W. Rich


/s/ Brad Parker           Director                              January 13, 2004
---------------------
Brad Parker


                                       21
<PAGE>



                                INDEX TO EXHIBITS

Exhibit No.                                 Description

Exhibit No.                                 Description
-----------                                 -----------

   2                   Not applicable.

   3.1(1)              Articles  of  Incorporation  of the Company as filed on
                       March 1, 2001 with the  Secretary  of State of the
                       State of Colorado.

   3.2(1)              Bylaws

   4(1)                Form of Certificate for Common Stock

   9                   Not applicable.

   10(1)               Subscriber Contract with The Computer Information
                       Network, Inc. dated September 1, 2002.

   11                  Not applicable.

   13                  Not applicable.

   16                  Not applicable.

   18                  Not applicable.

   21                  Not applicable.

   22                  Not applicable.

   23                  Not applicable.

   27                  Not applicable.

   31.1                Certifications pursuant to Rule 13a-14(a) or 15d-14(a)
                       under the Securities Exchange Act of 1934, as amended.

   31.2                Certifications pursuant to Rule 13a-14(a)or 15d-14(a)
                       under the Securities Exchange Act of 1934, as amended.

   32                  Certifications pursuant to 18 U.S.C. Section 1350, as
                       adopted pursuant to Section 906 of the Sarbanes-Oxley
                       Act of 2002.

   99                  Not applicable.
-----------------------



<PAGE>



                     SPORTS INFORMATION & PUBLISHING CORP.
                         (A Development Stage Company)
                         Index to Financial Statements



                                                                            Page
                                                                            ----

Report of Independent Auditors............................................. F-2

Balance Sheet at September 30, 2003........................................ F-3

Statements of Operations for the years ended September 30, 2003
     and 2002, and from March 1, 2001 (inception) through
     September 30, 2003.................................................... F-4

Statement of Changes in Shareholders' Deficit from March 1, 2001
     (inception) through September 30, 2003................................ F-5

Statements of Cash Flows for the years ended September 30, 2003
     and 2002, and from March 1, 2001 (inception) through
     September 30, 2003.................................................... F-6

Notes to Financial Statements.............................................. F-7


                                       F-1
<PAGE>


To the Board of Directors and Shareholders:
Sports Information & Publishing Corp.


                         Report of Independent Auditors

We have audited the accompanying balance sheet of Sports Information &
Publishing Corp. (a development stage company) as of September 30, 2003, and the
related statements of operations, changes in shareholders' deficit and cash
flows for the years ended September 30, 2003 and 2002, and from March 1, 2001
(inception) through September 30, 2003. These financial statements are the
responsibility of the Company's management. Our responsibility is to express an
opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and
perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Sports Information & Publishing
Corp. as of September 30, 2003, and the results of its operations and its cash
flows for the years ended September 30, 2003 and 2002, and from March 1, 2001
(inception) through September 30, 2003 in conformity with accounting principles
generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in Note 1 to the financial
statements, the Company has suffered significant operating losses since
inception, which raises substantial doubt about the Company's ability to
continue as a going concern. Management's plans regarding this matter is also
described in Note 1. The financial statements do not include any adjustments
that might result from the outcome of this uncertainty.



/s/ Cordovano and Honeck, P.C.
------------------------------
Cordovano and Honeck, P.C.
Denver, Colorado
December 16, 2003



                                      F-2

<PAGE>

<TABLE>
<CAPTION>
                    SPORTS INFORMATION & PUBLISHING CORP.
                         (A Development Stage Company)
                                 Balance Sheet

                               September 30, 2003



                                     Assets

<S>                                                                   <C>
Cash................................................................. $     344
Web site development costs, net (Note 1).............................        --
                                                                      ---------

                                                                      $     344
                                                                      =========

                      Liabilities and Shareholders' Deficit

Liabilities:
    Accounts payable and accrued liabilities..........................$  12,669
    Indebtedness to related party (Note 2)............................    3,700
                                                                      ---------
                  Total liabilities...................................   16,369
                                                                      ---------
Shareholders' deficit (Notes 2 and 4):
    Preferred stock, $.001 par value; 10,000,000 shares authorized,
       -0- shares issued and outstanding..............................       --
    Common stock, $.001 par value; 50,000,000 shares authorized,
       5,020,000 shares issued and outstanding........................    5,020
    Additional paid-in capital........................................  158,700
    Deficit accumulated during development stage...................... (179,745)
                                                                      ---------

                  Total shareholders' deficit.........................  (16,025)
                                                                      ---------

                                                                      $     344
                                                                      =========

</TABLE>




                 See accompanying notes to financial statements


                                      F-3
<PAGE>
<TABLE>

                     SPORTS INFORMATION & PUBLISHING CORP.
                         (A Development Stage Company)
                            Statements of Operations

<CAPTION>

                                                                                                   March 1,
                                                                                                     2001
                                                                      Years Ended                 (Inception)
                                                                      September 30,                 Through
                                                             ---------------------------------    September 30,
                                                                2003              2002                2003
                                                             ---------------   ---------------  -------------
<S>                                                          <C>               <C>              <C>
Revenue                                                      $        422      $        225     $      647
                                                             ---------------   ---------------  -------------

Expenses:
    Cost of sales............................................       2,000             1,250          4,390
    Stock-based compensation (Note 2):
       Organization costs and services.......................        --                --            4,020
    Salaries and payroll taxes...............................          56            26,491         38,682
    Professional fees........................................      10,708            22,908         64,993
    Web site wire service, hosting and maintenance...........       1,700             3,000         21,078
    Rent.....................................................        --               2,500          3,000
    Contributed rent (Note 2)................................       6,000             3,500         12,500
    Contributed services (Note 2)............................       1,200              --            1,200
    Amortization.............................................       2,083             8,333         11,458
    Interest expense (Note 2)................................        --                --              146
    Loss on web site impairment (Note 1).....................      13,542              --           13,542
    Other....................................................         882             1,957          5,383
                                                             ---------------   ---------------  -------------
                    Total expenses...........................      38,171            69,939        180,392
                                                             ---------------   ---------------  -------------

                    Loss before income taxes.................       (37,749)          (69,714)      (179,745)

Income tax provision (Note 3)................................        --                --             --
                                                             ---------------   ---------------  -------------

                    Net loss.................................$      (37,749)   $      (69,714)  $   (179,745)
                                                             ===============   ===============  =============

Basic and diluted loss per share.............................$        (0.01)   $        (0.01)
                                                             ===============   ===============

Basic and diluted weighted average
    common shares outstanding................................   5,020,000         5,020,000
                                                             ===============   ===============

</TABLE>





                 See accompanying notes to financial statements

                                      F-4

<PAGE>
<TABLE>

                     SPORTS INFORMATION & PUBLISHING CORP.
                         (A Development Stage Company)
                 Statement of Changes in Shareholders' Deficit
<CAPTION>


                                                                                                 Deficit
                                                                                Additional     Accumulated
                                                      Common Stock               Paid-In          During
                                              ------------------------------                   Development
                                                 Shares         Par Value        Capital          Stage            Total
                                              --------------  --------------  --------------- ---------------  ---------------
<S>                                           <C>             <C>             <C>             <C>              <C>
Balance at March 1, 2001 (inception)...........        --     $        --     $         --    $        --      $         --

March 1, 2001, shares issued to directors
    in exchange for organization services
    ($.001/share) (Note 2)..................... 4,020,000           4,020               --             --             4,020
May through September 2001, stock
    sold in a private placement offering
    at $.15 per share, net of offering costs
    of $5,000 (Note 2)......................... 1,000,000           1,000          144,000             --           145,000
Office space and administrative support
    contributed by an officer (Note 2).........        --              --            3,000            --              3,000
Net loss.......................................        --              --               --        (72,282)          (72,282)
                                               -------------  --------------  --------------- ---------------  ---------------

Balance at September 30, 2001.................. 5,020,000           5,020          147,000           (72,282)        79,738

Office space contributed by an
    officer (Note 2)...........................        --              --            3,500             --             3,500
Net loss.......................................        --              --               --        (69,714)          (69,714)
                                               -------------  --------------  --------------- ---------------  ---------------

Balance at September 30, 2002.................. 5,020,000           5,020          150,500       (141,996)           13,524

Working capital contributed by an
    affiliate (Note 2).........................        --              --            1,000             --             1,000
Office space and administrative support
    contributed by an officer (Note 2).........        --              --            7,200             --             7,200
Net loss.......................................        --              --               --        (37,749)          (37,749)
                                               -------------  --------------  --------------- ---------------  ---------------

Balance at September 30, 2003.................. 5,020,000     $     5,020     $    158,700    $  (179,745)     $    (16,025)
                                               =============  ==============  =============== ===============  ===============

</TABLE>






                 See accompanying notes to financial statements


                                      F-5


<PAGE>

                     SPORTS INFORMATION & PUBLISHING CORP.
                         (A Development Stage Company)
                            Statements of Cash Flows

<TABLE>
<CAPTION>
                                                                                                         March 1,
                                                                                                           2001
                                                                           Years Ended                 (Inception)
                                                                          September 30,                  Through
                                                                  --------------------------------     September 30,
                                                                     2003              2002                2003
                                                                  ---------------  ---------------   ---------------
<S>                                                               <C>              <C>               <C>
Cash flows from operating activities:
    Net loss..................................................... $    (37,749)    $  (69,714)       $   (179,745)
    Adjustments to reconcile net loss to net cash
       used in operating activities:
          Amortization...........................................        2,083          8,333              11,458
          Stock-based compensation (Note 2)......................           --             --               4,020
          Loss on web site impairment (Note 1)...................       13,542             --              13,542
          Office space and administrative support
             contributed by an officer (Note 2)..................        7,200          3,500              13,700
          Changes in operating assets and liabilities:
             Increase (decrease) in accounts payable
               and accrued liabilities...........................        9,589         (1,665)             12,669
                                                                  ---------------  ---------------   ---------------
                     Net cash used in
                         operating activities....................      (5,335)        (59,546)           (124,356)
                                                                  ---------------  ---------------   ---------------

Cash flows from investing activities:
    Payment for web site development costs.......................          --              --             (25,000)
                                                                  ---------------  ---------------   ---------------
                     Net cash used in
                         investing activities....................          --              --             (25,000)
                                                                  ---------------  ---------------   ---------------

Cash flows from financing activities:
    Proceeds from promissory note issued to
       officer (Note 2)..........................................          --              --               5,000
    Repayment of promissory note issued to
       officer (Note 2)..........................................          --              --              (5,000)
    Proceeds from advances received from officer (Note 2)........        3,700             --               3,700
    Working capital contributed by an affiliate (Note 2).........        1,000             --               1,000
    Proceeds from the sale of common stock (Note 4)..............          --              --             150,000
    Payments for offering costs (Note 4).........................          --              --              (5,000)
                                                                  ---------------  ---------------   ---------------
                     Net cash provided by
                         financing activities....................        4,700             --             149,700
                                                                  ---------------  ---------------   ---------------

                         Net change in cash......................         (635)       (59,546)                344

Cash, beginning of period........................................          979         60,525                  --
                                                                  ---------------  ---------------   ---------------

Cash, end of period.............................................. $        344     $      979        $        344
                                                                  ===============  ===============   ===============

Supplemental disclosure of cash flow information:
    Income taxes................................................. $        --      $       --        $         --
                                                                  ===============  ===============   ===============
    Interest..................................................... $        --      $       --        $        146
                                                                  ===============  ===============   ===============
</TABLE>






                 See accompanying notes to financial statements

                                      F-6



<PAGE>




                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                          Notes to Financial Statements


(1) Nature of Organization and Summary of Significant Accounting Policies

Nature of Organization

Sports Information & Publishing Corp. (the "Company") was incorporated in
Colorado on March 1, 2001. The Company publishes and distributes sports-specific
online publications. The Company's web site is available on the Internet at
gridpicks.com. The Company plans to generate revenue through the sale of
advertising, subscriptions, and pay-per-use products on its web site. The
Company is a development stage enterprise in accordance with Statement of
Financial Accounting Standard ("SFAS") No. 7.

The Company has suffered significant operating losses since inception, which
raises substantial doubt about its ability to continue as a going concern. The
financial statements do not include any adjustments relating to the
recoverability and classification of liabilities that might be necessary should
the Company be unable to continue as a going concern. The Company's ability to
continue as a going concern is dependent upon its ability to generate sufficient
cash flow to meet obligations on a timely basis and ultimately to attain
profitability. Management has considered additional funding through debt
financings and equity offerings should additional working capital be needed in
the future; however, management does not have immediate plans to conduct debt
financings or equity offerings at this time. The Company's president funded the
Company's operations during the year ended September 30, 2003 with contributed
capital and working capital advances; however, no directors, officers or
shareholders have committed to fund the Company's operations or to make loans or
other financing arrangements available to the Company. There is no assurance
that the Company will be successful in its efforts to raise additional working
capital or achieve profitable operations. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.

Cash equivalents and fair value of financial instruments

For the purposes of the statement of cash flows, the Company considers all
highly liquid debt instruments purchased with an original maturity of three
months or less to be cash equivalents. The Company had no cash equivalents at
September 30, 2003.

The carrying amounts of cash and current liabilities approximate fair value due
to the short-term maturity of the instruments.

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 certain reported amounts of assets and liabilities;
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. Accordingly, actual results could differ from those estimates.

Offering costs

Costs related to common stock offerings are initially deferred until the
offering is successfully completed, at which time they are recorded as a
reduction of gross proceeds from the offering. If an offering is not successful,
the costs are charged to operations at that time.

Start up costs

Costs related to the organization of the Company have been expensed as incurred.


                                      F-7
<PAGE>


                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                          Notes to Financial Statements



Web site development costs and amortization

The Company capitalizes internal and external costs incurred to develop its web
site during the application development stage in accordance with Statement of
Position 98-1, "Accounting for the Costs of Computer Software Developed or
Obtained for Internal Use". Capitalized web-site development costs are amortized
over an estimated life of three years commencing on the date the software is
ready for its intended use. The Company commenced amortizing its web-site
development costs on August 15, 2001. Amortization expense totaled $2,083,
$8,333, and $11,458 for the years ended September 30, 2003 and 2002, and from
March 1, 2001 (inception) through September 30, 2003, respectively.

In addition, the Company adopted the Emerging Issues Task Force Issue No. 00-2
("EITF 00-2"), "Accounting for Web site Development Costs," during the period
ended September 30, 2001. EITF 00-2 requires the implementation of SOP 98-1 when
software is used by a vendor in providing a service to a customer but the
customer does not acquire the software or the right to use it.

Costs incurred during the operating stage of the web site including training,
administration, maintenance, and other costs to operate the web site are
expensed as incurred. However, costs incurred during the operating stage that
provide additional functions or features and that upgrade or enhance the web
site are capitalized.

Following is a schedule of significant costs (capitalized and expensed) related
to the web site's development and operation:



                                                                    March 1,
                                                                      2001
                                          Year Ended              (Inception)
                                         September 30,              Through
                                  ----------------------------  September 30,
          Description                2003           2002            2003
--------------------------------- -------------  ------------- --------------
Capitalized:
   Web site development...........$      -       $       -     $      25,000
                                  =============  ============= ==============

Expenses:
   Cost of sales,
      web site hosting............$  2,000       $   1,250     $       4,390
   Web site maintenance...........       -               -            13,478
   Web site wire service .........   1,700           3,000             7,600
                                  -------------  ------------- --------------
      Total web site expenses.....$  3,700       $   4,250     $      25,468
                                  =============  ============= ==============



Due to an economic downturn in the Internet industry, the Company evaluated the
recoverability of the web site in accordance with SFAS 144. The web site has
generated minimal revenues in the past; therefore the recorded value of the web
site exceeded its estimated fair value based estimated future cash flows.
Accordingly, at December 31, 2002, the Company wrote-off the remaining net book
value of the web site, resulting in a non-cash asset impairment loss of $13,542.


Impairment and disposal of long-lived assets


                                      F-8
<PAGE>

                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                          Notes to Financial Statements



The Company evaluates the carrying value of its long-lived assets under the
provisions of SFAS No. 144, "Accounting for the Impairment or Disposal of
Long-Lived Assets". Statement No. 144 requires impairment losses to be recorded
on long-lived assets used in operations when indicators of impairment are
present and the undiscounted future cash flows estimated to be generated by
those assets are less than the assets' carrying amount. If such assets are
impaired, the impairment to be recognized is measured by the amount by which the
carrying amount of the assets exceeds the fair value of the assets. Assets to be
disposed of are reported at the lower of the carrying value or fair value, less
costs to sell.

Revenue recognition

The Company's revenues are reported in accordance with Securities and Exchange
Commission Staff Accounting Bulletin No. 101, "Revenue Recognition." The Company
recognizes revenue only after its service has been performed and collectibility
of its fee is reasonably assured.

Earnings (loss) per common share

Basic earnings per share is computed by dividing income available to common
shareholders (the numerator) by the weighted-average number of common shares
(the denominator) for the period. The computation of diluted earnings per share
is similar to basic earnings per share, except that the denominator is increased
to include the number of additional common shares that would have been
outstanding if potentially dilutive common shares had been issued.

At September 30, 2003, there was no variance between basic and diluted loss per
share as there were no potentially dilutive common equivalents outstanding.

Income Taxes

Income taxes are provided for the tax effects of transactions reported in the
financial statements and consist of taxes currently due plus deferred taxes
related primarily to differences between the recorded book basis and the tax
basis of assets and liabilities for financial and income tax reporting. The
deferred tax assets and liabilities represent the future tax return consequences
of those differences, which will either be taxable or deductible when the assets
and liabilities are recovered or settled. Deferred taxes are also recognized for
operating losses that are available to offset future taxable income and tax
credits that are available to offset future federal income taxes.

Stock-based compensation

The Company accounts for stock-based employee compensation arrangements in
accordance with Accounting Principles Board ("APB") Opinion 25, "Accounting for
Stock Issued to Employees" and complies with the disclosure provisions of SFAS
No. 123, "Accounting for Stock-Based Compensation." Under APB No. 25,
compensation expense is based on the difference, if any, on the date of grant,
between the fair value of the Company's stock and the exercise price. The
Company accounts for stock issued to non-employees in accordance with the
provisions of SFAS No. 123. SFAS 123 requires the fair value based method of
accounting for stock issued to non-employees in exchange for services.

Companies that elect to use the method provided in APB 25 are required to
disclose pro forma net income and pro forma earnings per share information that
would have resulted from the use of the fair value based method. The Company has
elected to continue to determine the value of stock-based compensation
arrangements under the provisions of APB 25.



                                      F-9
<PAGE>
                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                          Notes to Financial Statements




Year-end

The Company operates on a September 30 fiscal year-end.

(2)      Related Party Transactions

An officer contributed office space to the Company for the periods from March 1,
2001 (inception) through August 31, 2001 and from March 1, 2002 through
September 30, 2003. The office space was valued at $500 per month based on the
market rate in the local area and is included in the accompanying financial
statements as rent expense with a corresponding credit to contributed capital.

An officer contributed administrative services to the Company totaling $1,200
for the year ended September 30, 2003. The time and effort was recorded in the
accompanying financial statements based on the prevailing rates for such
services, which totaled $100 per month based on the level of services performed.
The services are reported as contributed services with a corresponding credit to
additional paid-in capital.

During the year ended September 30, 2003, the Company's president contributed
working capital of $1,000 to the Company. The contribution was recorded as an
increase to additional paid-in capital.

During the year ended September 30, 2003, the Company's president advanced the
Company $3,700 for working capital. The advances are non-interest bearing and
are due on demand. The loans are included in the accompanying financial
statements as Indebtedness to Related Party.

On March 9, 2001, an officer loaned the Company $5,000 in exchange for a
promissory note that carried a five percent interest rate. On September 28,
2001, the Company repaid the note and related accrued interest totaling $146.

On March 1, 2001, the Board of Directors approved the issuance of 4,020,000
shares of the Company's $.001 par value restricted common stock to three
directors of the Company in exchange for costs and services related to the
organization of the Company and the development of its business plan. On the
transaction date, the Company's common stock had no reliable market value. The
value of the transaction could not be objectively measured as the services were
rendered by related parties. The shares were valued by the Board of Directors at
a nominal value ($.001 per share) as the stock had no market value. Stock-based
compensation expense of $4,020 was recognized in the accompanying financial
statements for the period ended September 30, 2001.

(3)      Income Taxes

A reconciliation of U.S. statutory federal income tax rate to the effective rate
is as follows:


                                                          September 30,
                                                     ----------------------
                                                       2003        2002
                                                     ---------- -----------

    U.S. statutory federal rate......................   15.00%      17.08%
    State income tax rate, net of federal benefit....    3.94%       3.84%
    Contributed rent.................................   -3.62%      -1.05%
    Net operating loss for which no tax
       benefit is currently available................  -15.32%     -19.87%
                                                     ---------- -----------
                                                         0.00%       0.00%
                                                     ========== ===========





                                      F-10
<PAGE>

                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                          Notes to Financial Statements


At September 30, 2003, the Company's current tax benefit consisted of a net tax
asset of $34,364, due to operating loss carryforwards of $166,045, which was
fully allowed for, in the valuation allowance of $34,364. The valuation
allowance results in deferred tax expense, which offsets the net deferred tax
asset for which there is no assurance of recovery. The changes in the valuation
allowance for the years ended September 30, 2003 and 2002, and from March 1,
2001 (inception) through September 30, 2001 totaled $5,785, $13,853 and $14,726,
respectively. Net operating loss carryforwards will expire through 2023.

The valuation allowance will be evaluated at the end of each year, considering
positive and negative evidence about whether the asset will be realized. At that
time, the allowance will either be increased or reduced; reduction could result
in the complete elimination of the allowance if positive evidence indicates that
the value of the deferred tax asset is no longer impaired and the allowance is
no longer required.

Should the Company undergo an ownership change, as defined in Section 382 of the
Internal Revenue Code, the Company's tax net operating loss carryforwards
generated prior to the ownership change will be subject to an annual limitation
which could reduce or defer the utilization of those losses.

(4)      Shareholders' Equity

Preferred stock

The Board of Directors is authorized to issue shares of preferred stock in
series and to fix the number of shares in such series as well as the
designation, relative rights, powers, preferences, restrictions, and limitations
of all such series. The Company had no preferred shares issued and outstanding
at September 30, 2002.

Private offering of common stock

During the months from May 2001 through September 2001, the Company conducted an
exempt offering whereby it sold 1,000,000 shares of its $.001 par value common
stock for $.15 per share pursuant to an exemption from registration claimed
under Regulation D and/or Sections 4(2) and 3(b) of the Securities Act of 1933,
as amended. The shares were sold through the Company's officers and directors.
The Company received net proceeds of $145,000 after deducting offering costs
totaling $5,000. The Company relied upon exemptions from registration believed
by it to be available under federal and state securities laws in connection with
the offering.


                                      F-11