UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 10-QSB


[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
   ACT OF 1934
For the quarterly period ended September 30, 2003

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

Commission File No. 0-5474


              NORTH AMERICAN GAMING AND ENTERTAINMENT CORPORATION
        ----------------------------------------------------------------

                    Delaware               	75-2571032
               -------------------------    -----------------------
       (State or other jurisdiction of(IRS Employer Identification No.)
       incorporation or organization)

                13150 Coit Road, Suite 125, Dallas, Texas 75240
    ----------------------------------------------------------------------
                   (Address of principal executive offices)

                                (972) 671-1133
                          --------------------------
                          (Issuer's telephone number)

Check  whether  the  issuer  (1)  has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12 months, and (2) has been subject to such filing requirements for the past 90
days.
                         [X] YES    [ ] NO

Number of shares of common stock, par value $.01 per share, outstanding as of
September 30, 2003: 24,631,058

Traditional Small Business Disclosure Format (check one)   Yes [ ] No [X]

Check whether registrant is an accelerated filer      Yes [ ] No [X]


<PAGE>
NORTH AMERICAN GAMING AND ENTERTAINMENT
  CORPORATION
BALANCE SHEETS
                                                	September 30,     December 31,
                                                    	   2003               2002
                                                  	(UNAUDITED)
ASSETS
Current assets:

Cash  						      $    11,370         $     5,364
Prepaid expenses and other    			    	    1,500   	        2,500
Accounts receivable -other			    	    6,000                   -
Note receivable - shareholder			        	-	        3,464
Notes receivable - current portion                	  259,040	      306,658
						       ----------	   ----------
Total current assets   				  	  277,910	      317,986
						       ----------	   ----------

Notes receivable - long-term			  	  485,899	      835,756
						       ----------	   ----------
Total assets					      $   763,809   	  $ 1,153,742
						       ==========	   ==========
LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:
Current portion of notes payable		      $    45,797         $   128,297
Accounts payable and accrued liabilities		   88,747             151,405
Preferred stock dividends payable		           15,003              15,003
Subordinated debentures   			   	  284,778  	      385,000
						       ----------	   ----------
Total Current Liabilities			      $   434,325         $   679,705

Commitments and contingencies

Stockholders' Equity:

Class A preferred stock, $3.00 par value, 10%
   Annual cumulative  dividend,  1,600,000 shares
   authorized, no shares  issued  and  outstanding		-             	    -
Preferred stock, $.01 par value, 10,000,000  shares
   authorized,8,000,000 shares designated Series
   B, no shares issued and outstanding				-              	    -
Common stock, $.01 par value, 100,000,000 shares
   authorized, 41,788,552 shares issued			  417,886	      417,886
Additional paid-in capital			          489,214             489,214
Treasury stock, 17,157,494 shares, at cost   	        (489,258)  	    (489,258)
Retained earnings (deficit)  				 (88,358)              56,195
						       ----------	   ----------
Total stockholders equity (deficit)   			  329,484             474,037
						       ----------	   ----------

Total liabilities and stockholders' equity	       $  763,809   	  $ 1,153,742
						       ==========	   ==========

                                       1
The accompanying notes are an integral part of the financial statements.

<TABLE>

NORTH AMERICAN GAMING AND ENTERTAINMENT
  CORPORATION
STATEMENTS OF OPERATIONS (UNAUDITED)


<CAPTION>
<S>							<C>		<C>		<C>		<C>
								    NINE MONTHS                   THREE MONTHS
								ENDED SEPTEMBER  30,          ENDED SEPTEMBER 30,
								-------------------	      --------------------
<CAPTION>							2003           2002          2003              2002

COSTS AND EXPENSES:

GENERAL AND ADMINISTRATIVE EXPENSES		      $   138,289	$   321,004     $  47,126	$   121,927
DEPRECIATION AND AMORTIZATION					- 		  -	        -	         -
							---------	  ---------	---------        ----------
OPERATING LOSS						(138,289)         (321,004)      (47,126)         (121,927)

INTEREST EXPENSE					 (25,474)          (39,313)       (2,272)          (10,836)
LOSS ON SALE OF INVESTMENTS				 (11,734)                 -             -                 -
MANAGEMENT FEES							-                 -       (1,226)            17,204
INTEREST INCOME AND OTHER INCOME (EXPENSE)		   30,944            40,821         7,316         ( 12,720)
INCOME(LOSS)FROM OPERATIONS BEFORE PROVISION FOR	---------	  ---------	---------        ----------
INCOME TAXES AND EXTRAORDINARY GAIN			(144,553)          (319,496)     (43,308)         (120,042)

INCOME TAXES(EXPENSE)BENEFIT					-              7,800            -             7,800
							---------	  ----------	---------        ----------
INCOME(LOSS)FROM OPERATIONS BEFORE EXTRAORDINARY GAIN	(144,553)          (311,696)     (43,308)         (112,242)

EXTRAORDINARY GAIN, NET OF TAXES OF $7,800			-             15,200            -            15,200
							---------	  ----------	---------        ----------
NET LOSS					      $ (144,553)        $ (296,496)   $ (43,308)       $  (97,042)
							=========	  ==========	=========	 ==========


*LESS THAN $.01 PER SHARE			      $ 	*    	 $    (0.01)    $        *      $         *
							=========	  ==========	 =========	 ==========

                                       2
The accompanying notes are an integral part of the financial statements.

</TABLE>



<PAGE>
NORTH AMERICAN GAMING AND ENTERTAINMENT
  CORPORATION
STATEMENTS OF CASH FLOWS (UNAUDITED)
									     Nine Months Ended September
									     ---------------------------
                                                     				2003               2002

Cash Flows From Operating Activities:
Net loss								 $ (144,553)  	    $ (296,496)
Adjustments to reconcile net loss to net cash provided by
   (used in) operating activities:
      Bad Debt Expense								   -             33,500
      Loss on sale of notes receivable					      11,734                  -
      Forgiveness of note receivable in exchange for
         consulting services							   -           	137,475
Changes in operating assets and liabilities:
   (Increase) decrease in:
      Prepaid expenses and other					      1,000             21,609
      Accounts receivable - other					     (6,000)                  -
   Increase (decrease) in:
   Accounts payable and accrued liabilities				    (42,387)             20,247
									   ---------	      ---------
Net Cash Used In Operating Activities					   (174,206)           (83,665)
									   ---------	      ---------
Cash Flows From Investing Activities:
   Proceeds from sale of notes receivable				     107,246                  -
   Increase in note receivable shareholder					   -           (59,046)
   Repayments of note receivable shareholder				       3,464              6,000
   Repayments of note receivable 				             203,066            220,396
									   ---------	      ---------
Net Cash Provided By Investing Activities			 	     313,776            167,350
									   ---------	      ---------
Cash Flows From Financing Activities:
   Payments on notes payable						    (82,500)           (82,500)
   Payments on debentures						    (51,064)                  -
									   ---------	      ---------
Net Cash Used In Financing Activities					   (133,564)	       (82,500)
									   ---------	      ---------
Net Increase In Cash						               6,006              1,185

Cash, beginning of period						       5,364              5,631
									   ---------	      ---------

Cash, end of period							  $   11,370         $    6,816
									   =========	      =========
Cash paid during the period for:

   Interest								  $   13,482         $    6,000
									   =========	      =========
Non-Cash Activities:
   Sale of notes receivable in exchange for forgiveness
      of debentures and accrued interest				  $   75,429         $        -
									   =========	      =========
Transfer of accrued interest payable to subordinated
debenture								  $   13,342	     $        -
									   =========	      =========

                                       3
The accompanying notes are an integral part of the financial statements.



<PAGE>
NORTH AMERICAN GAMING AND ENTERTAINMENT
  CORPORATION
NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
NINE MONTHS ENDED SEPTEMBER 30, 2003 AND 2002


1.  OPINION OF MANAGEMENT

The  preceding  financial information has been prepared by the Company pursuant
to the rules and  regulations of the Securities and Exchange Commission ("SEC")
and,  in  the opinion  of  the  Company,  includes  all  normal  and  recurring
adjustments necessary for a fair statement of the results of each period shown.
Certain information and footnote disclosures normally included in the financial
statements prepared in accordance with generally accepted accounting principles
have been condensed  or  omitted  pursuant  to  SEC rules and regulations.  The
Company believes that the disclosures made are adequate to make the information
presented not misleading.

Results  for  the three months ended September 30,  2003  are  not  necessarily
indicative of the results to be realized during the full year.  These financial
statements should  be  read  in conjunction with the Company's Annual Report on
Form 10-KSB for the year ended December 31, 2002.

The accompanying financial statements  have  been  prepared  assuming  that the
Company  will continue as a going concern.  However, the Company currently  has
no sources  of  revenue  except  interest on notes receivable and its cash flow
needs are dependent on the collection  of  notes  receivable resulting from the
sale  of  its investments in three operating companies.   Management  plans  to
continue operating  the  business  and  pursue various business, investment and
financing opportunities.


2.  EARNINGS PER SHARE

The computation of earnings per share for  the  nine months ended September 30,
2003 does not include the effect on common stock for convertible debentures for
62,500 shares of common stock due to the conversion price of $.05 being greater
than the average market price of common shares for  the  period  September  30,
2003,  nor the effect on common stock for 1,000,000 options for common stock as
they are anti-dilutive.


3.  RELATED PARTY

During 2002, the Company loaned an additional $59,046 to a shareholder and
officer of the Company. As of September 30, 2003, this amount has been paid in
full.

The Company has approximately $210,000 of debentures owed to a related party at
September  30,  2003.   The  Company  paid approximately $18,000 of interest on
these debentures to the related party during  the  nine  months ended September
30, 2003.

                                       4


<PAGE>
NORTH AMERICAN GAMING AND ENTERTAINMENT
  CORPORATION
NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
NINE MONTHS ENDED SEPTEMBER 30, 2003 AND 2002


4.  Note Receivable

Notes  receivable  at  December  31,  2002  were  comprised of three  notes  in
conjunction with the sale of equity investments.  These  notes bear interest at
variable  rates  on the New York prime and are receivable over  the  60  months
commencing October  15,  2001.   During  the  quarter  ended March 31, 2003 the
Company  sold one of its notes receivable to a subordinated  debenture  holder.
The note had an outstanding balance of approximately of $174,000 at the date of
sale and was  sold  for cash proceeds of approximately $88,000 and cancellation
of the $62,500 outstanding  debenture  and  related  interest  of approximately
$13,000, which resulted in a loss of approximately $10,500.  During the quarter
ended  September  30,  2003, the Company sold another of its notes  receivable.
The note had an outstanding  balance  of  approximately  $20,400 at the date of
sale and was sold for cash proceeds of  $19,200, which resulted  in  a  loss of
approximately $1,200.

5.  Accounts Receivable - Other

During  September  2003  the  Company  advanced  $6,000 to an unrelated limited
liability  company  ("L.L.C.")  as  the  Company  is  negotiating   towards   a
participation  interest  in the LLC.  The Company advanced an additional $9,000
to the LLC subsequent to September 30, 2003.

6.  Debentures

During 2001, the Board of  Directors  approved  the sale of up to $1,000,000 of
subordinated  debentures.    As  of December 31, 2002,  the  Company  had  sold
$385,000  of  subordinated  convertible  debentures.   The  debentures  require
quarterly interest payments only  at  a  10%  rate.  The debentures were due in
full on June 1, 2003, and include $125,000 that  are  convertible  into  common
stock  at  $.05  per share.  The proceeds were used to fund the $250,000 option
payment on the potential  purchase of Energy Transfer Group, LLC and an advance
of $67,000 to the same entity.   During  July  2002,  the  Company purchased an
outstanding debenture from one party at less than fair value  and  re-sold  the
debenture  to  another  party,  which  resulted  in  an  extraordinary  gain of
approximately  $23,000.   As of December 31, 2002, the Company has paid $19,000
of the approximate $61,000  of  interest  accrued  as  of  that  date.   As  of
September 30, 2003, these debentures have a principal balance of $285,000.

7.  Subsequent Event

During October  2003, the Company sold the remaining note receivable related to
the sale of equity  investments  for  proceeds of approximately $673,542, which
resulted in a loss of approximately $50,200.

                                       5

<PAGE>

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

LIQUIDITY AND CAPITAL RESOURCES

General: Until August 20, 2001, the Company  was  engaged  in  the video gaming
business  through  its  partial  ownership  of three operating companies:  O.M.
Operating, LLC ("Operator"), River Port Truck  Stop,  LLC  ("River  Port"), and
Ozdon Investments, Inc. ("Ozdon") that operate video poker machines located  in
truck stops in Louisiana. Effective August 20, 2001, the Company entered into a
definitive   Purchase,   Release,   Settlement  and  Indemnity  Agreement  (the
"Settlement Agreement") with certain parties thereof (the "OMO Group") settling
the  three  pending lawsuits against the  OMO  Group.  In  addition  to  mutual
releases of all  parties, the Settlement Agreement provided for the sale by the
Company of all of  the  Company's  interest  in  the three operating Companies:
Operator, River Port and Ozdon. The Company does not  intend  to liquidate as a
result  of  the  Settlement  Agreement and sale of its assets. The  Company  is
reviewing other business and acquisition  opportunities.  However, there can be
no  assurances  that  other opportunities will become available  on  terms  and
conditions acceptable to the Company.

During 2001, the Board  of  Directors  approved the sale of up to $1,000,000 of
subordinated debentures. As of December 31, 2002, the Company had sold $385,000
of  subordinated  convertible  debentures.  The  debentures  require  quarterly
interest only payments at a 10%  rate.  The debentures were due in full on June
1, 2003, and include $125,000 that are convertible  into  common  stock at $.05
per  share. The proceeds were used to fund the $250,000 option payment  on  the
potential  purchase  of Energy Transfer Group, LLC and an advance of $67,000 to
the same entity.  During  July  2002,  the  Company  purchased  an  outstanding
debenture  from one party at less than fair value and re-sold the debenture  to
another party,  which  resulted  in  an  extraordinary  gain  of  approximately
$23,000.   As  of  December  31,  2002,  the  Company  has paid $19,000 of  the
approximate $61,000 of interest accrued as of that date.   As  of September 30,
2003, these debentures have a principal balance of $285,000 (see Note 6).

General  Condition.   The  Company ended the quarter with $11,370 in  cash  and
other current assets of $266,540.  Other current assets include current portion
of notes receivable totaling  $259,040,  demand note receivable totaling $6,000
and prepaid expenses and other of $1,500.  Total  liabilities  were $439,325 at
September  30,  2003.   Current  liabilities  of  $434,325 consist of  accounts
payable and accrued liabilities of $88,747, current  portion of long-term notes
payable  of  $45,797,  preferred  stock  dividends  payable   of  $15,003,  and
subordinated debentures totaling $284,778.



                                       6


<PAGE>

Plan of Operations

Effective  August 20, 2001, the Company sold its interests in Operating,  River
Port and Ozdon,  leaving  the Company with no sources of revenue. The Company's
cash flow needs are dependent  on  the collection of notes receivable resulting
from the sale of its interests in Operator, River Port and Ozdon.

Our  independent  accountants  have  expressed   substantial  doubt  about  the
Company's ability to continue as a going concern.  Management plans to continue
operating  the  business  and also to pursue various business,  investment  and
financing opportunities.

The Company will seek to meet  its  liquidity needs primarily through cash flow
from payments on the promissory notes  resulting  from  the  sale of assets and
additional borrowings from the Company's traditional lending sources. While the
Company  believes it will be able to generate and obtain the necessary  capital
to meet such  needs, there can be no assurance that all of such capital will be
available on terms acceptable to the Company.


RESULTS OF OPERATIONS

Comparison of the nine months ended September 30, 2003 to the nine months ended
September 30, 2002.


Operating Income (Expense)

The Company recorded  a  loss  from  operations  of  $(144,553) during the nine
months  ended  September  30,  2003,  compared  to  a loss from  operations  of
$(296,496) for the nine months ended September 30, 2002.   The  decrease in the
loss from operations for the nine months ended September 30, 2003  as  compared
to the loss from operations for the nine months ended September 30, 2002 is due
to the reduction in administrative costs and overhead.

During  the  nine months ended September 30, 2003, the Company incurred general
and administrative  costs  of  $138,289  compared  to  $321,004 during the nine
months ended September 30, 2002.


Interest Expense

The  Company  incurred interest expense of $25,474 for the  nine  months  ended
September 30, 2003, compared to $39,313 for the nine months ended September 30,
2002.



                                       7


<PAGE>

Interest Income and Other Income (Expense)

The Company recorded  other  income  of  $30,944  for the quarter September 30,
2003, related to interest income on notes receivable  compared  to other income
of $40,821 for the quarter ended September 30, 2002.


ITEM 3.  CONTROLS AND PROCEDURES

a)  Within the 90-day period prior to the date of this report, we  carried  out
   an  evaluation,  under  the  supervision  and  with the participation of our
   management,  including  the  Chief  Executive Officer  and  Chief  Financial
   Officer, of the effectiveness of the  design and operation of our disclosure
   controls and procedures pursuant to Rule  13a-14  of the Securities Exchange
   Act  of  1934  (the "Exchange Act"). Based upon that evaluation,  the  Chief
   Executive officer  and Chief Financial Officer concluded that our disclosure
   controls and procedures  are  effective  in timely alerting them to material
   information relating to the Company required  to be included in our Exchange
   Act  filings.   The  two Executive Officers responsible  for  the  financial
   reporting and disclosure  are  in direct control of the books and records of
   the Company and are involved first-hand  in  the decision making process for
   material transactions.

b)  There have been no significant changes in our internal controls or in other
   factors, which could significantly affect internal  controls  subsequent  to
   the date we carried out our evaluation.


Forward Looking Statements

Certain   statements  contained  in  this  Report  on  Form  10-QSB,  including
statements  of  the  Company's  current  expectations,  intentions,  plans  and
beliefs,   and  statements  containing  the  words  "believes",  "anticipates,"
"estimates," "expects," or "may," are forward-looking statements, as defined in
Section 21D  of  the  Securities  Exchange  Act  of 1934.  Such forward-looking
statements  involve  known and unknown risk, uncertainties  and  other  factors
which may cause the actual  results, performance, timing or achievements of the
Company to be materially different  from  any  results,  performance, timing or
achievements expressed or implied by such forward-looking statements.





                                       8


<PAGE>


PART II - OTHER INFORMATION

Items 1 through 5 not applicable.

ITEM 6.EXHIBITS AND REPORTS ON FORM 8-K

(a)   Exhibits required to be filed by Item 601 of Regulation S-B:

3.1.1 Certificate of Incorporation of the Company, as amended, filed as Exhibit
      3.1 to the Company's Annual Report on Form 10-K for the fiscal year ended
      December  31,  1986  (the "1986 Form 10-K"), and incorporated  herein  by
      reference.

3.1.2Certificate of Amendment  of  Certificate  of Incorporation of the Company
      dated  April 18, 1994, filed as Exhibit 3.1.8  to  the  Company's  Annual
      Report on  Form  10-K  for  the  fiscal year ended December 31, 1993 (the
      "1993 Form 10-K"), and incorporated herein by reference.

3.1.3 Certificate of Amendment of Certificate  of  Incorporation of the Company
      effecting one-for-three reverse stock split filed  as  Exhibit 3.1 to the
      Company's  Current  Report  on  Form  8-K  dated  October  17, 1994,  and
      incorporated herein by reference.

3.1.4 Certificate of Amendment of Certificate of Incorporation of  the  Company
      effecting  name  change, increase of authorized shares, authorization  of
      Class A preferred  stock and stock ownership limitations filed as Exhibit
      3.2 to the Company's  Current  Report on Form 8-K dated October 17, 1994,
      and incorporated herein by reference.

3.1.5 Form of "Certificate of Designation,  Preferences  and Rights of Series B
      Convertible Preferred Stock" creating the Series B Preferred  Stock filed
      as Exhibit 10.1.4 to the Company's Current Report on Form 8-K dated  June
      10, 1996, and incorporated herein by reference.

3.1.6 Certificate  of  Amendment of Certificate of Incorporation of the Company
      increasing the number of authorized shares of Common Stock to 100,000,000
      shares filed as Exhibit  3.1.6 to the Quarterly Report on Form 10-QSB for
      the  fiscal  quarter ended June  30,  1998  and  incorporated  herein  by
      reference.

3.2   Amended and Restated  Bylaws  of  the Company filed as Exhibit 3.2 to the
      Company's Quarterly Report on Form  10-QSB  for  the fiscal quarter ended
      September 30, 1998, and incorporated herein by reference.



                                       9


 10.26 Settlement Agreement dated April 1, 2000 between the Company and various
       holders  of subordinated debentures and common stock  filed  as  Exhibit
       10.26 to the  Company's Annual Report on Form 10 KSB for the fiscal year
       ended December 31, 2000, and incorporated herein by reference.

 10.27 Settlement Agreement  dated  January  1, 2001, but to be effective as of
       December  1,  2000,  between  the  Company  and   various   holders   of
       subordinated  debentures  and common stock filed as Exhibit 10.27 to the
       Company's Annual Report on  Form  10  KSB  for  the  fiscal  year  ended
       December 31, 2000, and incorporated herein by reference.

 10.28  Promissory  Note in the amount of $550,000 dated as of December 1, 2000
       and executed in  connection  with  the  Settlement  Agreement  filed  as
       Exhibit 10.27, and filed as Exhibit 10.28 to the Company's Annual Report
       on  Form  10  KSB  for  the  fiscal  year  ended  December 31, 2000, and
       incorporated herein by reference.

 10.29  Promissory  Note  in  the amount of $175,000 dated April  1,  2000  and
       executed in connection with  the  Settlement  Agreement filed as Exhibit
       10.26, and filed as Exhibit 10.29 to the Company's Annual Report on Form
       10  KSB  for the fiscal year ended December 31, 2000,  and  incorporated
       herein by reference.

 10.30 Purchase,  Release,  Settlement and Indemnity Agreement dated August 20,
       2001,  by  and  among  the  parties  referenced  therein  (exclusive  of
       Exhibits, and Schedules  thereto) filed as Exhibit 10.1 to the Company's
       Current Report on Form 8K  dated  November  7,  2001,  and  incorporated
       herein by reference.

10.31 Form of Convertible Debenture

*31.1     Certification pursuant to Rule 13a-14(b) or Rule 15d-14(b).

*32.1    Certification  pursuant  to  Rule  13a-14(b)  or Rule 15d-14(b) and  18
       U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-
       Oxley Act of 2002.

b)     Reports on Form 8-K

       None.





   *  Filed herewith




                                      10


<PAGE>

                                  SIGNATURES

In accordance with Section 13 or 15(d) of the Securities  Exchange Act of 1934,
the  Company  has  duly caused this report to be signed on its  behalf  by  the
undersigned, thereunto duly authorized.

                           NORTH AMERICAN GAMING AND
                           ENTERTAINMENT CORPORATION


November 14, 2003                         /s/ E. H. Hawes, II,
                                        -------------------------------------
                                        E. H. Hawes,  II,  President
                                        and Chief Executive Officer
                                        (Principal Executive Officer
                                        and Principal Financial and
                                        Accounting Officer)




                                      11


<PAGE>

Exhibit 31.1

                                 CERTIFICATION
I, E. H. HAWES, II, CERTIFY THAT:

   1. I have reviewed  this  quarterly  report on Form 10-QSB of North American
      Gaming and Entertainment Corporation;

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

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

   4. The small  business  issuer's  other  certifying  officer(s)  and  I  are
      responsible  for  establishing  and  maintaining  disclosure controls and
      procedures  (as defined in Exchange Act Rules and maintaining  disclosure
      controls and  procedures  (as defined in Exchange Act Rules 13a-15(e) and
      15d-15(e) and internal control  over  financial  reporting (as defined in
      Exchange Act Rules 13a-15(f) and 15d-15(f) for the  small business issuer
      and have:

   (a)Designed  such  disclosure  controls  and  procedures,  or   caused  such
      disclosure  controls and procedures to be designed under our supervision,
      to ensure that  material  information  relating  to  the  small  business
      issuer, including its consolidated subsidiaries, is made known to  us  by
      others  within  those  entities,  particularly during the period in which
      this report is being prepared;

   (b)Designed such internal control over  financial  reporting, or caused such
      internal  control  over  financial  reporting  to be designed  under  our
      supervision, to provide reasonable assurance regarding the reliability of
      financial  reporting  and  the  preparation of financial  statements  for
      external  purposes  in  accordance  with  generally  accepted  accounting
      principles;

   (c)Evaluated  the effectiveness of the small  business  issuer's  disclosure
      controls and  procedures  and  presented  in  this report our conclusions
      about the effectiveness of the disclosure controls  and procedures, as of
      the  end of the period covered by this report based on  such  evaluation;
      and

   (d)Disclosed  in  this  report  any  change  in  the small business issuer's
      internal control over financial reporting that  occurred during the small
      business issuer's most recent fiscal quarter (the small business issuer's
      fourth  fiscal  quarter  in  the  case  of  an  annual report)  that  has
      materially  affected, or is reasonably likely to materially  affect,  the
      small business issuer's internal control over financial reporting; and

   5. The small business  issuer's  other  certifying  officer(s)  and  I  have
      disclosed,  based  on our most recent evaluation of internal control over
      financial reporting,  to  the  small  business  issuer's auditors and the
      audit  committee of the small business issuer's board  of  directors  (or
      persons performing the equivalent functions):

   (a)All significant  deficiencies  and  material  weaknesses in the design or
      operation  of  internal  control  over  financial  reporting   which  are
      reasonably likely to adversely affect the small business issuers  ability
      to record, process, summarize and report financial information; and

   (b)Any  fraud,  whether  or  not material, that involves management or other
      employees who have a significant  role  in  the  small  business issuer's
      internal control over financial reporting.

 Date:  November 14, 2003

/s/ E. H. Hawes, II
-------------------------------
E. H. Hawes, II, Chief Executive Officer and Chief Financial Officer



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<PAGE>

Exhibit 32.1

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

In  connection  with  the  Quarterly  Report  of  North  American  Gaming   and
Entertainment  Corporation (the "Company") on Form 10-QSB for the period ending
September 30, 2003 as filed with the  Securities and Exchange Commission on the
date hereof (the "Report"), I E. H. Hawes II, Chief Executive Officer and Chief
Financial Officer of the Company, certify,  pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley  Act  of 2002, that to
the best of my knowledge and belief:

      (1)    The Report fully complies with the requirements of  Section  13(a)
or 15(d) of the Securities Exchange Act of 1934; and

      (2)     The  information  contained in the Report fairly presents, in all
material respects, the financial  condition  and  result  of  operations of the
Company.

/s/ E.H.HAWES, II
------------------------
CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

NOVEMBER 14, 2003




















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