FORM 10-QSB

                  SECURITIES AND EXCHANGE COMMISSION
                        Washington D.C.  20549

             Quarterly Report Under Section 13 or 15 (d)
               qzOf the Securities Exchange Act of 1934


            For Quarter Ended        December 31, 2000

             Commission File Number        0-5662


                          CARDIFF COMMUNICATIONS, INC.
        (Exact name of registrant as specified in its charter)


         NEVADA                                         87-0267292
     (State or other jurisdiction of               (IRS Employer
   incorporation or organization)               Identification No.)



      6975 South Union Park Center #600, Salt Lake City UT 84047
               (Address of principal executive offices)


Registrant's telephone number
including area code                                         (801) 256-9600



             Former Address, if changed since last report

Indicate by check mark whether the registrant (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 (or such shorter period that the
registrant was required to file such reports)

                            Yes X   No

and (2) has been subject to such filing requirements for the past 90 days.


                            Yes X   No


                             6,800,544
                     (Number of shares of common
                       stock the registrant had
                 outstanding as of January 30, 2001)

                                PART 1

ITEM 1 - FINANCIAL STATEMENTS

     The condensed financial statements included herein have been prepared by
the Company, without audit, pursuant to the rules and regulations of the
Securities and Exchange Commission.  Certain information and footnote
disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted
pursuant to such rules and regulations, although the Company believes that the
disclosures are adequate to make the information presented not misleading.

     In the opinion of the Company, all adjustments, consisting of only normal
recurring adjustments, necessary to present fairly the financial position of
the Company as of December 31, 2000 and the results of its operations and
changes in its financial position from September 30, 2000 through December 31,
2000 have been made.  The results of its operations for such interim period is
not necessarily indicative of the results to be expected for the entire year.

                     CARDIFF COMMUNICATIONS, INC.
                            Balance Sheets


                                ASSETS


                                        December 31,   September 30,
                                            2000           1999
                                           (unaudited)
CURRENT ASSETS

  Interest Receivable                      $   5,384  $    4,434

  TOTAL ASSETS                             $   5,384   $   4,434


                 LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

  Accounts Payable                            14,069        -
  Interest Payable                             9,750       9,000
  Notes Payable (Note 3)                      60,000      60,000

  TOTAL LIABILITIES                           83,819      69,000


STOCKHOLDERS' EQUITY (DEFICIT)

  Common Stock 10,000,000 shares
     authorized at $.001 par value;
      6,800,544 shares issued and outstanding        6,801           6,801
  Capital in Excess of Par Value                     9,199           9,199
  Deficit Accumulated During Development Stage     (18,435)         (4,566)
  Subscriptions Receivable (Note 2)                (76,000)        (76,000)

  Total Stockholders' Equity (Deficit)             (78,435)        (64,566)

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   $     5,384       $   4,434



                     CARDIFF COMMUNICATIONS, INC.
                       Statements of Operations
                             (unaudited)


                                         For the Three         For the Three
                                          Months Ended         Months Ended
                                          December 31,         December 31,
                                           2000                1999


REVENUE
     Interest Income                       $     950  $      950

EXPENSES
     Interest Expense                            750         750
     General and Administrative Expenses      14,069         -

NET INCOME (LOSS) - Before Taxes           $ (13,869) $      200

     Income Taxes                               -           -

INCOME (LOSS)                              $ (13,869)  $     200

Income Per Common Share                    $    -     $     -

Average Outstanding Shares                 6,800,544   6,800,544


                     CARDIFF COMMUNICATIONS, INC.
                       Statements of Cash Flows
                             (unaudited)

                                     For the Three    For the Three
                                     Months Ended     Months Ended
                                     December 31,     December 31,
                                         2000        1999
CASH FLOWS FROM
     OPERATING ACTIVITIES
  Net Income (Loss)                        $ (13,869)  $     200
   Increase in Account Receivable               (950)       (950)
   Increase in Account Payable                14,819         750
                                                -            -

CASH FLOWS FROM
  INVESTING ACTIVITIES                          -           -

CASH FLOWS FROM
  FINANCING ACTIVITIES                          -          -

INCREASE (DECREASE) IN CASH
  AND CASH EQUIVALENTS                          -           -

CASH AND CASH EQUIVALENTS
   AT THE BEGINNING OF PERIOD                   -           -

CASH AND CASH EQUIVALENTS
  AT END OF PERIOD                         $    -      $    -

CASH PAID DURING THE PERIOD FOR:
   Interest                                $    -      $    -
   Income Taxes (Including
      Penalties & Interest)                $    -      $    -


                     CARDIFF COMMUNICATIONS, INC.
                  Notes to the Financial Statements
                          December 31, 2000

NOTE 1 - INTERIM FINANCIAL STATEMENTS

     Management has elected to omit all of the disclosures for the interim
financial statements ended December 31, 2000 but has made all the necessary
adjustments to present an accurate financial statements for the three months
presented.


NOTE 2 - COMMON STOCK TRANSACTIONS

     In 2000, the Company issued 1,900,000 shares of common stock at $.04, for
a note receivable of $76,000.  The note bears interest at 5% and is payable on
demand.

NOTE 3 - NOTE PAYABLE

     On October 1, 1997, the Company converted an account payable for accrued
wages to an officer for $60,000 to a convertible note payable bearing 5%
interest and is convertible into common stock at 75% of market value or par
value, whichever is greater.


ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
         RESULTS OF OPERATIONS.

     Liquidity and Capital Resources.  The Registrant has approximately
$(83,819) as operating capital at December 31, 2000. The Registrant intends to
raise additional funds as needed through private sources.

     Results of Operation.  Due to the lack of operations during the quarter
ended December 31, 2000, the registrant had net loss of  $(13,869).

     Plan of Operations.  The Company is currently in the process of looking
for business opportunities to acquire or merge with.  There is no guarantee
that management will be successful in finding such an opportunity.  The
Company is also in the process of bringing all of its periodic reports current
for filing with the Securities and Exchange Commission. During this process, the
Company intends to raise operational capital through private placements.

                                        PART II

OTHER INFORMATION

Item 1.   Legal Proceedings.                        None
Item 2.   Changes in Securities.                    None
Item 3.   Defaults Upon Senior Securities.          None
Item 4.   Submission of Matters to a Vote of
          Security Holders.                         None
Item 5.   Other Information.                        None
Item 6.   Exhibits and Reports on Form 8-K.         None



                              SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned authorized officer.


Dated                            Cardiff Communications, Inc.
                                 /s/