UNITED
    STATES
    SECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549

FORM
  10-Q

(Mark
  one)

[
  X ]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
	EXCHANGE ACT OF 1934

For the quarterly period
	ended September 30, 2010

[   
	]      [    ]    
	TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE EXCHANGE ACT
                         
  For the transition period from _____________ to ____________

Commission
    File Number: 333-120120-01

BINGO.COM, LTD.

(Exact
  name of small business issuer as specified in its charter)



|ANGUILLA                                                             |  | 98-0206369                                
|-------------------------------------------------------------------- |  | ------------------------------------------
|(State
      or other jurisdiction of incorporation or organization) |  | (I.R.S.
      Employer Identification No.)

National Bank of Anguilla Corporate Building, 1St
  Floor

St Mary's Road, TV1 02P

The
    Valley, Anguilla, B.W.I

(Address
  of principal executive offices)



(264)
    461-2646

(Issuer's
  telephone number)



|Indicate by check mark
		whether the registrant (1) has filed all reports required to be filed by
		Sections 13 or 15(d) of the Exchange Act during the past 12 months (or
		for such shorter period that the registrant was required to file such
		reports), and (2) has been subject to such filing requirements for the
		past 90 days.
		Yes
        [ X ]      No [  ]                                       
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Indicate by check mark
			whether the registrant is a large accelerated filer, an accelerated
			filer, a non-accelerated filer, or a smaller reporting company.
		Large accelerated filer 
		[ ]                                                   
		Accelerated filer                
		[  ]
		Non-accelerated filer   
		[ ]                                                  
		Smaller reporting company  [X]

|Indicate
        by check mark whether the registrant is a shell company (as defined in
        Rule 12b-2 of the Exchange Act).                                                                         
        Yes [     ]      No
        [ X ]
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|APPLICABLE ONLY TO CORPORATE ISSUERS
			The number of outstanding shares of the Issuer's common stock, no
		par value per share, was

63,877,703 as of November 10, 2010
..                                                                        



BINGO.COM,
	LTD.

QUARTERLY
	REPORT ON FORM 10-Q

FOR THE
	PERIOD ENDED SEPTEMBER 30, 2010



TABLE OF
	CONTENTS

|                                                          |                      | PAGE
|--------------------------------------------------------- | -------------------- | ----
|PART I - FINANCIAL INFORMATION                            | 2                   
|ITEM 1.                                                   | Financial Statements | 2   
|Consolidated Balance Sheets                               | 2                   
|Consolidated Statements of
          Operations           | 3                   
|Consolidated Statements of Stockholders'
          Equity | 4                   
|Consolidated Statements of Cash Flows                     | 5                   

|Notes to the
          Consolidated Financial Statements | 6
|-------------------------------------------------------- | -

|ITEM 2                                                                                                                                       | Management's Discussion and Analysis
		of Financial Condition and Results of Operations | 16
|-------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------- | --
|ITEM 4T.                                                                                                                                     | Controls and Procedures.                                                                | 22
|PART II - OTHER
          INFORMATION                                                                                                        | 23                                                                                     
|ITEM 1.                                                                                                                                      | Legal Proceedings                                                                       | 23
|ITEM 2.                                                                                                                                      | Unregistered Sales of Equity Securities and Use of Proceeds                             | 23
|ITEM 3.                                                                                                                                      | Defaults Upon Senior Securities                                                         | 23
|ITEM 4.                                                                                                                                      | Submission of Matters to a Vote of
          Security Holders                           | 23
|ITEM 5.                                                                                                                                      | Other Information                                                                       | 23
|ITEM 6.                                                                                                                                      | Exhibits and reports on Form 8-K                                                        | 24
|SIGNATURES                                                                                                                                   | 25                                                                                     
|EXHIBITS                                                                                                                                     | 26                                                                                     
|CERTIFICATIONS                                                                                                                               | 26                                                                                     
|Certification
          pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
          of the  Sarbanes-Oxley Act of 2002. | 28                                                                                     

Page 1

# PART I - FINANCIAL INFORMATION

## ITEM
  1.                     
  Financial Statements.

BINGO.COM,
  LTD. and Subsidiaries

Consolidated
	Balance Sheets

|As at                                                                                                                                             |   | September 30, 2010 |   | December 31, 2009
|------------------------------------------------------------------------------------------------------------------------------------------------- | - | ------------------ | - | -----------------
|                                                                                                                                                  |   | (Unaudited)        |   |                  
|Assets                                                                                                                                            |   |                    |   |                  
|Current assets:                                                                                                                                   |   |                    |   |                  
|Cash                                                                                                                                              | $ | 1,935,764          | $ | 557,251          
|Accounts
			receivable less allowance for doubtful
			accounts
			$150,000 (December 31, 2009 - $774,550)                                         |   | 180,662            |   | 43,523           
|Prepaid
			expenses                                                                                                                               |   | 4,869              |   | 72,770           
|Total Current
			Assets                                                                                                                           |   | 2,121,295          |   | 673,544          
|                                                                                                                                                  |   |                    |   |                  
|Equipment, net                                                                                                                                    |   | 32,315             |   | 190,141          
|                                                                                                                                                  |   |                    |   |                  
|Other assets                                                                                                                                      |   | 20,100             |   | 148,552          
|                                                                                                                                                  |   |                    |   |                  
|Domain name
			rights and intangible assets (Note 5)                                                                                              |   | 2,157,241          |   | 1,257,241        
|                                                                                                                                                  |   |                    |   |                  
|Deferred tax
			asset, less valuation allowance of $133,267 (December 31, 2009 -
			$148,023) (Note 8)                                            |   | -                  |   | -                
|                                                                                                                                                  |   |                    |   |                  
|Total Assets                                                                                                                                      | $ | 4,330,951          | $ | 2,269,478        
|                                                                                                                                                  |   |                    |   |                  
|Liabilities and
			Stockholders'
 Equity                                                                                                          |   |                    |   |                  
|Current
			liabilities:                                                                                                                           |   |                    |   |                  
|Accounts
			payable                                                                                                                               | $ | 13,200             | $ | 89,419           
|Accrued
			liabilities                                                                                                                            |   | 110,212            |   | 132,112          
|Accounts
			payable and accrued liabilities - related
			party (Note
			9)                                                                        |   | 22,240             |   | 69,318           
|Provision
			for progressive jackpots                                                                                                             |   | -                  |   | 304,683          
|Players
			float                                                                                                                                  |   | -                  |   | 97,813           
|Total Current
			Liabilities                                                                                                                      |   | 145,652            |   | 693,345          
|                                                                                                                                                  |   |                    |   |                  
|Commitments
			(Note 7)                                                                                                                           |   |                    |   |                  
|Contingent
			liabilities (Notes 11 and 12)                                                                                                       |   |                    |   |                  
|                                                                                                                                                  |   |                    |   |                  
|Stockholders'

			equity (Note 6):                                                                                                                |   |                    |   |                  
|Common
			stock, no par value, unlimited shares
			authorized,
			63,877,703 shares issued and outstanding
			(December
			31, 2009 - 41,517,703) |   | 18,230,610         |   | 14,799,154       
|Subscriptions
			received in advance                                                                                                              |   | -                  |   | 204,000          
|Accumulated
			deficit                                                                                                                            |   | (14,069,891)       |   | (13,451,601)     
|Accumulated
			other comprehensive loss:
			Foreign
			currency translation adjustment                                                            |   | 24,580             |   | 24,580           
|Total
			Stockholders'
 Equity                                                                                                                    |   | 4,185,299          |   | 1,576,133        
|                                                                                                                                                  |   |                    |   |                  
|Total
			Liabilities and Stockholders'
 Equity                                                                                                    | $ | 4,330,951          | $ | 2,269,478        
|                                                                                                                                                  |   |                    |   |                  

See accompanying notes to consolidated financial statements.

Page
    2

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Operations

For Periods
	Ended September  30, 2010 and 2009

(Unaudited)

|                                                                    |   | Nine Months ended
			September 30, 2010 |   | Nine Months ended
			September 30, 2009 |   | Three Months ended
			September 30, 2010 |   | Three Months ended
			September 30, 2009
|------------------------------------------------------------------- | - | --------------------------------------- | - | --------------------------------------- | - | ---------------------------------------- | - | ----------------------------------------
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Advertising revenue                                                 | $ | 80,792                                  | $ | 144,627                                 | $ | 14,764                                   | $ | 52,762                                  
|Gaming revenue                                                      |   | 1,625,128                               |   | 4,128,415                               |   | 82,745                                   |   | 1,383,534                               
|Total revenue                                                       |   | 1,705,920                               |   | 4,273,042                               |   | 97,509                                   |   | 1,436,296                               
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Operating expenses:                                                 |   |                                         |   |                                         |   |                                          |   |                                         
|Cost of producing
			revenue                                        |   | 1,149,738                               |   | 2,784,828                               |   | -                                        |   | 962,525                                 
|Depreciation and
			amortization                                    |   | 32,182                                  |   | 52,389                                  |   | 6,420                                    |   | 18,372                                  
|Directors fees                                                      |   | 6,000                                   |   | 4,500                                   |   | 1,500                                    |   | 4,500                                   
|General and
			administrative                                       |   | 294,422                                 |   | 396,915                                 |   | 70,486                                   |   | 126,784                                 
|Salaries, wages,
			consultants
			and Benefits                     |   | 709,668                                 |   | 762,343                                 |   | 172,757                                  |   | 265,265                                 
|Selling and marketing                                               |   | 389,308                                 |   | 1,217,057                               |   | 39,309                                   |   | 427,311                                 
|Stock-based
			compensation                                         |   | 68,967                                  |   | 52,406                                  |   | 51,893                                   |   | 24,099                                  
|Total operating expenses                                            |   | 2,650,285                               |   | 5,270,438                               |   | 342,365                                  |   | 1,828,856                               
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Loss before other income
			(expense) and income taxes              |   | (944,365)                               |   | (997,396)                               |   | (244,856)                                |   | (392,560)                               
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Other income (expense):                                             |   |                                         |   |                                         |   |                                          |   |                                         
|Foreign exchange gains
			(loss)                                    |   | 18,076                                  |   | 15,814                                  |   | 18,560                                   |   | (17,000)                                
|Gain on resolution of
			debt                                       |   | -                                       |   | 35,039                                  |   | -                                        |   | -                                       
|Loss on disposal of
			equipment                                    |   | (31,919)                                |   | (1,240)                                 |   | (20,753)                                 |   | (1,240)                                 
|Interest and other
			income                                        |   | 2,588                                   |   | 1,441                                   |   | 1,542                                    |   | 369                                     
|Reversal of
			progressive
			jackpots Provision                    |   | 193,051                                 |   | -                                       |   | -                                        |   | -                                       
|Profit on the sale of
			subsidiaries (Note 3)                      |   | 177,832                                 |   | -                                       |   | -                                        |   | -                                       
|Profit from sale of US
			players
			and related assets
			(Note 4) |   | 5,000                                   |   | 47,500                                  |   | -                                        |   | 20,000                                  
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Loss before income taxes                                            |   | (579,737)                               |   | (898,842)                               |   | (245,507)                                |   | (390,431)                               
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Income tax expense                                                  |   | 38,553                                  |   | 2,266                                   |   | -                                        |   | 1                                       
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Net loss                                                            | $ | (618,290)                               | $ | (901,108)                               | $ | (245,507)                                | $ | (390,432)                               
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Net loss per common
			share, basic and diluted                     | $ | (0.01)                                  | $ | (0.02)                                  | $ | (0.00)                                   | $ | (0.01)                                  
|                                                                    |   |                                         |   |                                         |   |                                          |   |                                         
|Weighted average common
			shares outstanding, basic and diluted    |   | 51,629,058                              |   | 40,149,214                              |   | 58,861,310                               |   | 41,449,225                              

See accompanying
	notes to consolidated financial statements.

Page
    3

BINGO.COM,
  LTD.

  and Subsidiaries

Consolidated
  Statements of Stockholders' Equity

For the period
	ended September 30, 2010

(Unaudited)

|                                         | Common
			stock |                 |                                   | Accumulated Other Comprehensive loss |                                            |                               
|---------------------------------------- | --------------- | --------------- | --------------------------------- | ------------------------------------ | ------------------------------------------ | ------------------------------
|                                         | Shares          | Amount          | Subscriptions received in advance | Accumulated Deficit                  | Foreign
			currency translation adjustment | Total
			Stockholders'
 Equity
|Balance, December 31, 2009               | 41,517,703      | $14,799,154     | $204,000                          | $(13,451,601)                        | $
			24,580                                | $1,576,133                    
|                                         |                 |                 |                                   |                                      |                                            |                               
|Issuance of Subscription
			Shares       | 1,360,000       | 204,000         | (204,000)                         | -                                    | -                                          | -                             
|                                         |                 |                 |                                   |                                      |                                            |                               
|Private Placement                        | 15,000,000      | 2,250,000       |                                   |                                      |                                            | 2,250,000                     
|                                         |                 |                 |                                   |                                      |                                            |                               
|Shares issued for the 4%
			Domain Name  | 6,000,000       | 900,000         |                                   |                                      |                                            | 900,000                       
|                                         |                 |                 |                                   |                                      |                                            |                               
|Stock-based compensation                 | -               | 68,967          | -                                 | -                                    | -                                          | 68,967                        
|                                         |                 |                 |                                   |                                      |                                            |                               
|Issuance of consultant
			stock  Options | -               | 8,489           | -                                 | -                                    | -                                          | 8,489                         
|                                         |                 |                 |                                   |                                      |                                            |                               
|Net
			loss                              | -               | -               | -                                 | (618,290)                            | -                                          | (618,290)                     
|Balance, September 30, 2010              | 63,877,703      | $
			18,230,610 | $ -                               | $
			(14,069,891)                    | $
			24,580                                | $4,185,299                    
|                                         |                 |                 |                                   |                                      |                                            |                               

See accompanying
	notes to consolidated financial statements.

Page
    4

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Cash Flows

Nine Months
	Ended September 30, 2010 and 2009

(Unaudited)

|                                                                                  |  |   | 2010        |   | 2009     
|--------------------------------------------------------------------------------- |  | - | ----------- | - | ---------
|Cash
			flows from operating activities:                                          |  |   |             |   |          
|Net
			loss                                                                       |  | $ | (618,290)   | $ | (901,108)
|Adjustments to reconcile net loss to net cash
			used
			in operating activities: |  |   |             |   |          
|Depreciation and amortization                                                     |  |   | 32,182      |   | 52,389   
|Gain on resolution of debt                                                        |  |   | -           |   | (35,039) 
|Loss on disposal of equipment                                                     |  |   | 31,919      |   | 1,240    
|Stock-based compensation                                                          |  |   | 68,967      |   | 52,407   
|Issuance of consultant stock option                                               |  |   | 8,489       |   | 8,489    
|Reversal of progressive jackpots provision                                        |  |   | (193,051)   |   | -        
|Profit on the sale of subsidiary                                                  |  |   | (177,832)   |   | -        
|Profit from the sale of US players and related assets                             |  |   | (5,000)     |   | (47,500) 
|Changes in operating assets and liabilities:                                      |  |   |             |   |          
|Accounts receivable                                                               |  |   | (159,343)   |   | (38,800) 
|Prepaid expenses                                                                  |  |   | 30,041      |   | 49,052   
|Other assets                                                                      |  |   | 24,230      |   | (26,239) 
|Accounts payable and accrued liabilities                                          |  |   | (61,901)    |   | 67,485   
|Provision for progressive jackpots                                                |  |   | 5,522       |   | 107,082  
|Players float                                                                     |  |   | (97,813)    |   | 29,479   
|Net
			cash used in operating activities                                          |  |   | (1,111,880) |   | (681,063)
|                                                                                  |  |   |             |   |          
|Cash
			flows from investing activities:                                          |  |   |             |   |          
|Acquisition of equipment                                                          |  |   | (5,068)     |   | (13,098) 
|Proceeds from sale of US players and related assets                               |  |   | 5,000       |   | 47,500   
|Proceeds on disposal of equipment                                                 |  |   | 4,417       |   | 414      
|Proceeds on the sale of subsidiary, net of cash sold                              |  |   | 236,044     |   | -        
|Net
			cash provided by investing activities                                      |  |   | 240,393     |   | 34,816   
|                                                                                  |  |   |             |   |          
|Cash
			flows from financing activities:                                          |  |   |             |   |          
|Exercise of stock options                                                         |  |   | -           |   | 31,750   
|Private placement                                                                 |  |   | 2,250,000   |   | 750,000  
|Net
			cash provided by financing activities                                      |  |   | 2,250,000   |   | 781,750  
|                                                                                  |  |   |             |   |          
|Change
			in cash                                                                 |  |   | 1,378,513   |   | 135,503  
|                                                                                  |  |   |             |   |          
|Cash,
			beginning of period                                                      |  |   | 557,251     |   | 412,002  
|Cash,
			end of period                                                            |  | $ | 1,935,764   | $ | 547,505  
|                                                                                  |  |   |             |   |          
|Supplementary information:                                                        |  |   |             |   |          
|Interest paid                                                                     |  | $ | -           | $ | -        
|Income taxes paid                                                                 |  | $ | 13,579      | $ | 2,266    
|                                                                                  |  |   |             |   |          
|Shares
			issued in acquiring domain name rights (Note 5)                         |  | $ | 900,000     | $ | -        

See accompanying notes to consolidated financial statements.

Page
    5

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



1.         Basis of
Presentation:

The accompanying unaudited financial statements
have been prepared by the Company in conformity with accounting principles
generally accepted in the United States of America applicable to interim
financial information and with the rules and regulations of the United States
Securities and Exchange Commission.  Accordingly, 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.  In the opinion of management,
the unaudited interim financial statements include all adjustments necessary for
the fair presentation of the results of the interim periods presented.  All
adjustments are of a normal recurring nature, except as otherwise noted below. 
These financial statements should be read in conjunction with Bingo.com, Ltd.'
s
(the "Company") audited consolidated financial statements and notes thereto for
the year ended December 31, 2009, included in the Company'
s Annual Report on
Form 10-K, filed March 31, 2010, with the Securities and Exchange Commission. 
The results of operations for the interim periods are not necessarily indicative
of the results of operations for any other interim period or for a full fiscal
year.

Continuing operations

These consolidated
financial statements have been prepared on the going concern basis, which
presumes the realization of assets and the settlement of liabilities in the
normal course of operations.  The application of the going concern basis is
dependent upon the Company achieving profitable operations to generate
sufficient cash flows to fund continued operations, or, in the absence of
adequate cash flows from operations, obtaining additional financing.  The
Company has reported losses from operations for the quarter ended September 30,
2010 and 2009, and has an accumulated deficit of $14,069,891 as at September 30,
2010.

In view of the
matters described in the preceding paragraph, recoverability of a major portion
of the recorded asset amounts and settlement of the liability amounts shown in
the accompanying balance sheets is dependent upon continued operations of the
Company, which in turn is dependent upon the Company's ability to succeed in its
future operations. The financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts or
amounts and classification of liabilities that might be necessary should the
Company be unable to continue in existence.

Management
continues to review operations in order to identify additional strategies
designed to generate cash flow, improve the Company'
s financial position, and
enable the timely discharge of the Company'
s obligations.  If management is
unable to identify sources of additional cash flow in the short term, it may be
required to further reduce or limit operations.

Page 6

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



2.         Summary of
significant accounting policies:

(a)
  



Basis of presentation:

These consolidated
financial statements have been prepared in accordance with accounting principles
generally accepted in the United States of America. The financial statements
include the accounts of the Company'
s wholly-owned subsidiaries,

English Bay Office Management Limited
(registered in British Columbia, Canada), Bingo.com N.V. (registered in Curacao,
Netherlands Antilles), Coral Reef Marketing Inc. (registered in Anguilla),
Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., Bingo Acquisition Corp,
Bingo.com Services Limited (registered in the United Kingdom) and the 99% owned
subsidiaries, Bingo.com (UK) plc. (registered in the United Kingdom) and
Bingo.com Operations Limited (registered in Malta). Bingo.com Services Limited
and Bingo.com Operations Limited accounts are included up to the date of sale of
these subsidiaries (Note 3).
All material inter-company balances and
transactions have been eliminated in the consolidated financial statements.

(b)
  



Use of estimates:

The preparation of
consolidated financial statements in conformity with generally accepted
accounting principles of the United States of America, requires management to
make estimates and assumptions that affect the reported amounts of assets and
liabilities and the disclosure of contingent assets and liabilities at the date
of the financial statements and recognized revenues and expenses for the
reporting periods.

Significant areas
requiring the use of estimates include the valuation of long-lived assets, the
collectibility of accounts receivable and the valuation of deferred tax assets. 
Actual results may differ significantly from these estimates.

(c)

  



Revenue recognition:

Gaming revenues have been recognized on the basis of total dollars wagered,
including bonus wagered, less commissions on all games less all winnings payable
to players.

Advertising revenues have been recognized as the advertising campaign or
impressions and clicks are made on the website and when collection of the
amounts are reasonably assured. Cash received in advance of the advertising
campaigns or impressions and clicks are recorded under unearned revenue.

(d)

  



Foreign currency:

The consolidated financial statements are presented in United States dollars,
the functional currency of the Company. The Company accounts for foreign
currency transactions and translation of foreign currency financial statements
under Statement ASC 830, Foreign Currency Matters. Transaction amounts
denominated in foreign currencies are translated at exchange rates prevailing at
the transaction dates. Carrying values of monetary assets and liabilities are
adjusted at each balance sheet date to reflect the exchange rate at that date.
Non-monetary assets and liabilities are translated at the exchange rate on the
original transaction date.

Page 7

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



2.
     




Summary of significant accounting policies (Continued):

(d)  Foreign
currency: (Continued)

Gains and losses from restatement of foreign currency monetary and non-monetary
assets and liabilities are included in income. Revenues and expenses are
translated at the rates of exchange prevailing on the dates such items are
recognized in earnings.

(e) Impairment of
long-lived assets and long-lived assets to be disposed of:

The Company
accounts for long-lived assets in accordance with the provisions of ASC 360,
Property, Plant and Equipment (previously SFAS No. 144 "Accounting for the
Impairment or Disposal of Long-Lived Assets") and ASC 350, Intangibles-Goodwill
and Others (previously SFAS No. 142 "Accounting for Goodwill and Other
Intangible Assets"). During the years presented, the only long-lived assets
reported on the Company'
s consolidated balance sheet are equipment, and domain
name rights.  These provisions require that long-lived assets and certain
identifiable recorded intangibles be reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not
be recoverable.  Recoverability of assets to be held and used is measured by a
comparison of the carrying amount of an asset to future net cash flows expected
to be generated by the asset.

If such assets are
considered to be 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
amount and the fair value less costs to sell.

(f) New
accounting pronouncements:

In September 2009, the FASB issued authoritative guidance regarding
multiple-deliverable revenue arrangements.  This guidance addresses how to
separate deliverables and how to measure and allocate consideration to one or
more units of accounting.  Specifically, the guidance requires that
consideration be allocated among multiple deliverables based on relative selling
prices. The guidance establishes a selling price hierarchy of (1)
vendor-specific objective evidence, (2) third-party evidence and (3) estimated
selling price.  This guidance is effective for annual periods beginning after
June 15, 2010 but may be early adopted as of the beginning of an annual period. 
The Company is currently evaluating the effect that this guidance will have on
consolidated financial position and results of operations.

In January 2010, the FASB issued ASU 2010-06, "Improving Disclosures about Fair
Value Measurements," which amends ASC 820, "Fair Value Measures and
Disclosures."
ASU 2010-06 requires disclosure of transfers into and out of Level
1 and Level 2 fair value measurements, and also requires more detailed
disclosure about the activity within Level 3 fair value measurements. The
changes to the ASC as a result of this update are effective for annual and
interim reporting periods beginning after December 15, 2009 (January 1, 2010 for
the Company), except for requirements related to Level 3 disclosures, which are
effective for annual and interim reporting periods beginning after December 15,
2010 (January 1, 2011 for the Company). This guidance requires new disclosures
only, and will have no impact on our consolidated financial statements.

Page 8

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



2.   Summary of significant
accounting policies (Continued):

(f)  New
accounting pronouncements: (Continued)

In February 2010, the FASB issued ASU 2010-09, "Subsequent Events (Topic 855)."

This update provides amendments to Subtopic 855-10-50-4 and related guidance
within U.S. GAAP to clarify that an SEC registrant is not required to disclose
the date through which subsequent events have been evaluated. This change
alleviates potential conflicts between Subtopic 855-10 and the SEC'
s
requirements. The Company has adopted this standard and it will have no impact
on our consolidated financial statements.

In July 2010, the FASB issued an Accounting Standards Update No. 2010-20,
Receivables, Disclosure about the Credit Quality of Financing Receivables and
Allowances for Credit Losses. The standard requires additional disclosure
related to the credit quality of financing receivables, troubled debt
restructurings and significant purchases or sales of financing receivables
during the period. The standard requires that these disclosures and existing
disclosures be presented on a disaggregated basis, similar to the manner that
the entity uses to evaluate its credit losses. Disclosures of information as of
the end of a reporting period are effective for interim and annual periods
ending after December 15, 2010 (January 1, 2011 for the Company) and disclosures
of activity that occurred during a reporting period are effective for interim
and annual periods beginning after December 15, 2010. The Company is currently
evaluating the impact of the standard on its disclosures.

In April 2010, the
FASB issued ASU 2010-13, Compensation - Stock Compensation (Topic 718), amending
ASC 718. ASU 2010-13 clarifies that a share-based payment award with an exercise
price denominated in the currency of a market in which the entity'
s equity
securities trade should not be classified as a liability if it otherwise
qualifies as equity.  ASU 2010-13 also improves GAAP by improving consistency in
financial reporting by eliminating diversity in practice.  ASU 2010-13 is
effective for interim and annual reporting periods beginning after December 15,
2010
(January 1, 2011 for the Company)
.. 
The Company is currently evaluating the impact of ASU 2010-09, but does not
expect its adoption to have a material impact on the Company'
s financial
reporting and disclosures.

(g)   Financial
instruments:

(i)  Fair values:

The fair value of
accounts receivable, accounts payable, accrued liabilities and amounts due to
related parties approximate their financial statement carrying amounts due to
the short-term maturities of these instruments.

In general, fair
values determined by Level 1 inputs utilize quoted prices (unadjusted) in active
markets for identical assets. Fair values determined by Level 2 inputs utilize
data points that are observable such as quoted prices, interest rates and yield
curves. Fair values determined by Level 3 inputs are unobservable data points
for the asset or liability, and included situations where there is little, if
any, market activity for the asset.  The Company'
s cash was measured using Level
1 inputs.

Page 9

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



2.   Summary of significant
accounting policies (Continued):

(g)   Financial
instruments: (Continued)

(ii)  Foreign
currency risk:

The Company
operates internationally, which gives rise to the risk that cash flows may be
adversely impacted by exchange rate fluctuations.  The Company has not entered
into any forward exchange contracts or other derivative instrument to hedge
against foreign exchange risk.

3.
Sale of subsidiaries:

Effective April
30, 2010, the Company sold Bingo.com Services Limited and Bingo.com Operations
Limited in an arms length transaction for $250,000. Due to the migrating onto
the Unibet International Limited white label platform and the Company'
s
transition from providing active gaming operations to that of a
marketing-focused entity, these subsidiaries and the assets contained therein no
longer served a useful purpose to the Company.

The net assets of Bingo.com Services Limited and
Bingo.com Operations Limited as at April 30, 2010 were as follows:

|                                                          |   | April 30, 2010
|--------------------------------------------------------- | - | --------------
|                                                          |   | (Unaudited)   
|                                                          |   |               
|Assets                                                    |   |               
|Current assets:                                           |   |               
|Cash                                                      | $ | 13,956        
|Accounts
		receivable less allowance for doubtfulaccounts |   | 22,204        
|Prepaid expenses                                          |   | 37,860        
|Total Current
		Assets                                    |   | 74,020        
|                                                          |   |               
|Equipment, net                                            |   | 94,376        
|                                                          |   |               
|Other assets                                              |   | 104,222       
|                                                          |   |               
|Total Assets                                              | $ | 272,618       
|                                                          |   |               
|Liabilities                                               |   |               
|Current
		liabilities:                                    |   |               
|Accounts payable                                          | $ | 37,701        
|Accrued
		liabilities                                     |   | 45,595        
|Provision for
		progressive jackpots                      |   | 117,154       
|Total Current
		Liabilities                               | $ | 200,450       
|                                                          |   |               
|Net Assets                                                | $ | 72,168        
|                                                          |   |               
|Less Proceeds on
		the sale of subsidiaries               | $ | 250,000       
|                                                          |   |               
|Profit on the sale
		of subsidiaries                      | $ | 177,832       



Page 10

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



4.   Sale of US players and related assets:

Effective October
12, 2006, the Company, in response to the United States Unlawful Internet
Gambling Enforcement Act, sold its United States players and related assets for
$1,200,050, payable by the arms-length purchaser at a variable rate over the
subsequent months. There is no set period for repayment and is interest free.
The Company has fully provided for the outstanding amount due.  The Company will
recognize the profit from the sale of these assets as and when payment is
received. During the quarter ended September 30, 2010, the Company collected $0
(2009 - $20,000) and $5,000 (2009 - $47,500) during the nine months ended
September 30, 2010, in payment for these assets. During the quarter ended
September 30, 2010, the purchaser sold its players. Therefore the Company deems
that $619,550 will never be recovered.

|                                       |   | Amount   
|-------------------------------------- | - | ---------
|Balance December 31, 2008              | $ | 837,050  
|                                       |   |          
|Payments received 2009                 |   | (62,500) 
|                                       |   |          
|Balance December 31, 2009              |   | 774,550  
|                                       |   |          
|Payments received during
		the period  |   | (5,000)  
|                                       |   |          
|Amount deemed
		irrecoverable          |   | (619,550)
|                                       |   |          
|Balance remaining September
		30, 2010 | $ | 150,000  

The amount has been fully provided for as part of allowance for doubtful
accounts.

5.
Domain name rights and intangible asset:

The rights to use the
domain name bingo.com were acquired in January of 1999. The agreement was signed
with Bingo, Inc., an unrelated party at the date of signing of the agreement.
Under the terms of the agreement, the Company is required to make quarterly
domain name purchase payments to the vendor based on 4% of annual gross revenue
(as defined in the agreement), required over


the 99 year period ended December 31, 2098.
During the year ended December 31, 2002, the agreement was amended so that the
remaining domain name purchase
payments to
the vendor are made monthly, based on 4% of the preceding month'
s gross revenue.
During the quarter ended September 30, 2010, the Company purchased the remaining
Domain Name payments for $900,000, payable in 6,000,000 common shares of
Bingo.com, Ltd., issued at the rate of $0.15 per share.

Domain name rights have been capitalized on the balance sheet based on the
present value of the future minimum royalty payments.


In 2002, the
Company suspended the amortization of the domain name in accordance with ASC
350, Intangibles-Goodwill and Others (previously SFAS No. 142), where companies
are no longer permitted to amortize indefinite life intangible assets. The
intangible asset consists of an email list of Games, Inc.

Page 11

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



5.
Domain name rights and intangible asset: (continued)

|September 30, 2010 |   | Cost      |   | Accumulated amortization |   | Net book
		Value
|------------------ | - | --------- | - | ------------------------ | - | ----------------
|                   |   |           |   |                          |   |                 
|Domain name rights | $ | 2,834,500 | $ | 677,259                  | $ | 2,157,241       



|December 31, 2009  |   | Cost      |   | Accumulated amortization |   | Net book
		Value
|------------------ | - | --------- | - | ------------------------ | - | ----------------
|                   |   |           |   |                          |   |                 
|Domain name rights | $ | 1,934,500 | $ | 677,259                  | $ | 1,257,241       

6.   
Stockholder'
s Equity:

During the quarter ended September 30, 2010,
Bingo.com, Ltd. completed the purchase of the 4% domain name purchase payments
for 6,000,000 shares at $0.15 per share with a value of $900,000.

During the quarter ended June 30, 2010,
Bingo.com, Ltd. completed a private placement offering with Unibet Group plc of
15 million shares at $0.15 per share.  Total proceeds of the offering were
$2,250,000.

During the quarter ended March 31, 2010,
Bingo.com, Ltd. issued 1,360,000 shares for $0.15 per share pursuant to a
private placement, whose proceeds of $204,000 were received in the fourth
quarter of fiscal 2009.

During the quarter ended September 30, 2010, the
Company granted 620,000 options with an option price of $0.15 per share. These
options vested immediately. 550,000 of these options were granted to directors
and officers of the Company. During the quarter ended September 30, 2010, the
outstanding option agreements were amended to make all unvested options to vest
immediately. 652,000 options vested immediately. During the quarter ended
September 30, 2010, the Company recorded stock based compensation expense of
$51,893 (September 30, 2009 - $24,099) and $68,967 (2009 - $52,406) for the nine
months ended September 30, 2010.

The fair value of each option grant has been
estimated on the date of the grant using the Black-Scholes option-pricing model
with the following assumptions:

|                                  |  | Three and Nine Months ended
		September 30, 2010 |  | Three and Nine Months ended
		September 30, 2009
|--------------------------------- |  | ------------------------------------------------ |  | ------------------------------------------------
|Expected dividend yield           |  | -                                                |  | -                                               
|Expected stock price
		volatility |  | 25 - 81%                                         |  | 25 - 81%                                        
|Weighted average volatility       |  | 59%                                              |  | 63%                                             
|Risk-free interest rate           |  | 1.27 - 4.93%                                     |  | 2.82 - 4.93%                                    
|Expected life of options          |  | 2.5 - 5 years                                    |  | 2.5 - 5 years                                   
|Forfeiture rate                   |  | 7%                                               |  | 7%                                              

During the quarter ended September 30, 2010,
647,500 options expired unexercised. During the quarter ended June 30, 2010,
610,000 options expired unexercised and during the quarter ended March 31, 2010,
491,250 options expired unexercised.

Page 12

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



7.   Commitments:

The Company leases office facilities in
Vancouver, British Columbia, Canada, The Valley, Anguilla, British West Indies
and London, United Kingdom. These office facilities are leased under operating
lease agreements. During the quarter ended September 30, 2010, the Canadian
operating lease agreement was extended to September 30, 2013. The Anguillian
operating lease expires on September 30, 2011.

The United Kingdom lease is leased from a
company owned by a current director and officer of the Company. This lease is
for 30 days and is automatically renewed with a 30 day notice period.

Minimum lease payments under these operating
leases are approximately as follows:

|     |   |       
|---- | - | ------
|2010 | $ | 18,025
|2011 |   | 66,116
|2012 |   | 65,206
|2013 |   | 51,586
|     |   |       

The Company paid rent expense totaling $31,860
for the quarter ended September 30, 2010 (September 30, 2009 - $27,183) and
$97,761 (2009 - $77,381) for the nine months ended September 30, 2010.

Effective August 1, 2010, the Company'
s
management consulting agreement with T.M. Williams (Row), Ltd., an Anguilla
incorporated company, and Mr. Williams dated August 20, 2001, (the "Williams
Agreement"), amended February 28, 2002, is amended to include a consultancy
payment of US$11,666 per month payable in arrears.  This contract is for the
provision of services by Mr. Williams as President and Chief Executive Officer
of the Company.

8.    Income
Taxes:

Bingo.com, Ltd. is domiciled in the tax-free
jurisdiction of Anguilla, British West Indies. However certain of the Company'
s
subsidiaries incur income taxation. The Company has provided $nil during the
quarter ended September 30, 2010, and $38,552 (2009 - $2,266) for the nine
months ended September 30, 2010, for income tax (December 31, 2009 - $15,154).
The Company has a receivable due from the Maltese Inland Revenue Department for
$90,286 (December 31, 2009 - $nil) in relation to a refund of taxation paid in
accordance with Maltese taxation regulations.

The tax effects of
temporary differences that give rise to significant portions of the deferred tax
assets and deferred tax liabilities at September 30, 2010, and December 31,
2009, are presented below:

|                                    |   | September 30, 2010 |   | December 31, 2009
|----------------------------------- | - | ------------------ | - | -----------------
|Deferred tax assets:                |   |                    |   |                  
|Net operating loss carry
		forwards | $ | 133,267            | $ | 148,023          
|                                    |   |                    |   |                  
|Valuation Allowance                 |   | (132,267)          |   | (148,023)        
|                                    | $ | -                  | $ | -                

In assessing the
realizability of deferred tax assets, management considers whether it is more
likely than not that some portion or all of the deferred tax assets will not be
realized. The ultimate realization of deferred tax assets is dependent upon the
generation of future taxable income during the periods in which those
differences become deductible.

Management
considers the scheduled reversal of deferred tax liabilities, projected future
taxable income, and tax planning strategies in assessing the realizability of
deferred tax assets.

Page 13

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



9.    Related Party Transactions:

The Company has a liability of $2,540 (December 31, 2009 - $2,897), to a company
owned by a current director and officer of the Company for payment of services
rendered and expenses incurred by the current director and officer of the
Company.

The Company has a liability of $nil (December 31, 2009 - $1,616), to a director
and officer of the Company for payment of services rendered and expenses
incurred by the director and officer of the Company.

Payments made to Bingo, Inc. in relation to the domain name purchase payment
totaled $1,862 during the quarter ended September 30, 2010 (Quarter ended
September 30, 2009 - $58,082) and $66,920 (2009 - $172,422) for the nine months
ended September 30, 2010. As at September 30, 2010, the Company has a liability
of $16,700 (December 31, 2009 - $61,805) to Bingo, Inc.

The Company has a
liability of $3,000 (December 31, 2009 - $3,000), to independent directors of
the Company for payment of services rendered.

The related party
transactions are in the normal course of operations and were measured at the
exchange amount, which is the amount of consideration established and agreed to
by the related party.

10.
Segmented information:

Revenue

The Company operates in one reportable business
segment, the business of providing games and entertainment based on the game of
bingo through its Internet portal, bingo.com, supported mainly by the revenue
generated from the deposits received less commissions for the games for money
and selling advertising on the website.

The revenue for the quarter and the nine months
ended September 30, 2010 and 2009, has been derived primarily from the revenue
generated from the deposits received for the games for money.

Equipment

The Company'
s equipment is
located as follows:

|Net Book Value                |   | September 30,
		2010 |   | December 31, 2009
|----------------------------- | - | -------------------- | - | -----------------
|                              |   |                      |   |                  
|Canada                        | $ | 32,315               | $ | 58,937           
|Curacao, Netherlands Antilles |   | -                    |   | 25,031           
|Malta                         |   | -                    |   | 106,173          
|                              | $ | 32,315               | $ | 190,141          



Page 14

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Nine months ended
September
	30, 2010 and 2009

(Unaudited)



11.       Concentrations:

Major customers

For the quarter and the nine months ended
September 30, 2010, there was no single player on the gaming site who had
wagered more than 10% of the total gaming revenue. The Company is reliant on
Unibet International Limited ("
Unibet"
) for the white label platform. The
Company has a receivable from Unibet of $36,683 as at September 30, 2010
(December 31, 2009 - $nil).

During the quarter and the nine months ended
September 30, 2010 and 2009, the Company offered limited advertising. Therefore
there were no advertising sales representing more than 10% of the total sales.

12. 
Concentrations of Credit Risk:

Financial instruments that potentially subject
the Company to concentrations of credit risk consist primarily of cash and
accounts receivable.  The Company places its cash with high quality financial
institutions and limits the amount of credit exposure with any one institution.

The Company currently maintains a substantial
portion of its day-to-day operating cash balances at financial institutions. At
September 30, 2010, the Company had total cash balances of $1,935,764 (December
31, 2010 - $557,251) at financial institutions, where $1,499,307 (December 31,
2009 - $91,023) is in excess of federally insured limit.

The Company has concentrations of credit risk
with respect to accounts receivable, as large amounts of its accounts receivable
are concentrated geographically in Curacao and the United Kingdom amongst a
small number of customers.

As of September 30, 2010, two customers totaling
$38,286 and $36,683, who accounted for total accounts receivable greater than
10%. As of December 31, 2009, the Company had four customers, totaling $11,136,
$5,951, $4,805 and $4,629 who accounted for greater than 10% of the total
accounts receivable.

The Company controls credit risk through
monitoring procedures and receiving prepayments of cash for services rendered. 
The Company performs credit evaluations of its customers but generally does not
require collateral to support accounts receivable.

Page 15

The following Management's Discussion and
Analysis or Plan of Operation contains forward-looking statements that involve
risks and uncertainties, as described below.  Bingo.com, Ltd.'
s (the "
Company"
,
"
we"
, or "
us"
) actual results could differ materially from those anticipated in
these forward-looking statements.  The following discussion should be read in
conjunction with the unaudited interim consolidated financial statements and
notes thereto included in Part I - Item 1 of this Quarterly Report, and the
audited consolidated financial statements and notes thereto and the Management
Discussion and Analysis or plan of Operations included in our Annual Report on
Form 10-K for the fiscal year ended December 31, 2009.

FORWARD LOOKING
STATEMENTS

All statements contained in this Quarterly Report on Form
10-Q and the documents incorporated herein by reference, as well as statements
made in press releases and oral statements that may be made by us or by
officers, directors or employees acting on our behalf, that are not statements
of historical fact constitute "forward-looking statements" within the meaning of
the Private Securities Litigation Reform Act of 1995.  Such forward-looking
statements involve known and unknown risks, uncertainties and other factors that
could cause our actual results to be materially different from historical
results or from any future results expressed or implied by such forward-looking
statements. Readers should consider statements that include the terms "believe,"
"belief," "expect," "plan," "anticipate," "intend" or the like to be uncertain
and forward-looking. In addition, all statements, trends, analyses and other
information contained in this report relative to trends in net sales, gross
margin, anticipated expense levels and liquidity and capital resources,
constitute forward-looking statements. Particular attention should be paid to
the facts of our limited operating history, the unpredictability of our future
revenues, our need for and the availability of capital resources, the evolving
nature of our business model, and the risks associated with systems development,
management of growth and business expansion.  Except as required by law, we
undertake no obligation to update any forward-looking statement, whether as a
result of new information, future events or otherwise. All cautionary statements
made herein should be read as being applicable to all forward-looking statements
wherever they appear.  Readers should consider the risks more fully described in
our Annual Report on Form 10-K for the year ended December 31, 2009, filed with
the Securities and Exchange Commission (the "
SEC"
) and should not place undue
reliance on any forward-looking statements.

Page 16

OVERVIEW

Bingo.com, Ltd. (the "Company") is in the
business of


owning and
marketing




a bingo based web portal designed to provide a
variety of Internet based games played by individuals plus other forms of
entertainment, including an online community, chat rooms, and more. Using our
bingo.com domain name and incorporating a variety of games and content to
attract and retain a large number of subscribers, we have built one of the
leading bingo-based portals on the Internet. Our website has attracted millions
of visitors of which over 1,990,000 have gone through a detailed sign-up process
and become registered users. The levels of Internet traffic have a direct impact
on our revenues as, generally, the greater the Internet traffic, the greater the
amount of gaming or advertising revenue received.

We generate revenue from players depositing
funds into their account on our website and then playing games for money. An
additional source of revenue comes from selling advertising on our portal to
other companies who wish to advertise their products to our user demographic. We
obtained a gaming license and commenced gaming operations from Curacao,
Netherlands Antilles in May 2005. The Company was granted a license by the
Lotteries and Gaming Authority of Malta, and commenced operating under this
Maltese license in March 2009. This license enabled us to advertise in the
United Kingdom. During the quarter ended June 30, 2010, we migrated to the
Unibet International Limited ("
Unibet"
) partner program as a network operator of
their multi-language and multi-currency bingo and casino systems. Our players
now play pursuant to Unibet'
s licences in the relevant jurisdictions. Bingo.com
players will be combined with the gaming liquidity on Unibet'
s popular
Mariabingo.com and Bingo.se websites to create one of the largest and most
international online bingo systems in operation.

Our website provides players the ability to
purchase bingo cards online for cash, with the winner of each bingo game winning
a percentage of the total cards purchased for that particular bingo game. The
bingo.com website is divided into two main sections: (1) the main section is
accessible to players from countries where the Company offers its pay-to-play
games; and, (2) the second section focused on a free-to-play offering for the
remaining countries.  Depending on the pay-to-play or free-to-play section of
the website, the Company provides online entertainment content to players
consisting of multiplayer bingo games, video poker, casino games and slot
machines.  We also offer all our players other forms of entertainment such as
chat rooms and member profiles.

We intend to build the existing business by
marketing to many different languages and currencies that we expect will hold
existing subscribers as well as attract new subscribers and allow us to generate
more revenue.

We have made a significant investment in the
development of our website, purchase of domain name, branding, marketing, and
maintaining operations.  As a result we have incurred significant losses since
inception, and as of September 30, 2010, had an accumulated deficit of
$14,069,891.

On September 30, 2006, the United States Senate
passed the Unlawful Internet Gambling Enforcement Act 2006 ("
UIGEA"
), which was
signed into law by President Bush, on October 13, 2006. The legislation aimed to
prohibit the funding of illegal online gambling to United States citizens and
residents. Effective October 12, 2006, in response to the UIGEA we sold our
United States player database and related assets to an unrelated company. The
asset disposition includes the registered online gaming players, the gaming
servers, and the complete database of real money players. The asset disposition
price was $1,200,050 payable at a variable rate over the coming months.

During the quarter ended June 30, 2007, we
launched our United Kingdom focused website, with games targeted to the United
Kingdom audience and the games played in British pounds sterling. Gaming revenue
from the Bingo.com website accounted for approximately 85% of our revenue for
the quarter ended September 30, 2010.

Page 17

CRITICAL ACCOUNTING POLICIES

Our discussion and analysis of our financial
condition and results of operations are based upon our financial statements,
which except for lack of all detailed note disclosures, have been prepared in
conformity with accounting principles generally accepted in the United States.
The preparation of these financial statements requires us to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues and
expenses, and related disclosure of contingent assets and liabilities. On an
on-going basis, we evaluate these estimates, including those related to
impairment or disposal of long-lived assets, contingencies and litigation. We
base our estimates on historical experience and on various other assumptions
that are believed to be reasonable under the circumstances, the results of which
form the basis for making judgments about the carrying values of assets and
liabilities that are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or conditions.

We consider the following accounting policies to
be both those most important to the portrayal of our financial condition and
require the most subjective judgment:

- Revenue recognition;

- Impairment of long-lived assets and long-lived
assets to be disposed of;

Revenue recognition:

The Company generates the majority of its
revenue from gaming revenue. Gaming revenues have been recognized on the basis
of total dollars wagered, including bonus wagered, less commissions on all games
less all winnings payable to players.

Advertising revenues have been recognized as the
advertising campaign or impressions and clicks are made on the website and when
collection of the amounts are reasonably assured. Cash received in advance of
the advertising campaigns or impressions and clicks are recorded under unearned
revenue.

Impairment of long-lived assets and long-lived
assets to be disposed of:

The Company
accounts for long-lived assets in accordance with the provisions of ASC 360,
Property, Plant and Equipment (previously SFAS No. 144 "
Accounting for the
Impairment or Disposal of Long-Lived Assets"
) and ASC 350, Intangibles-Goodwill
and Others (previously SFAS No. 142 "
Accounting for Goodwill and Other
Intangible Assets"
). During the years presented, the only long-lived assets
reported on the Company'
s consolidated balance sheet are equipment, and domain
name rights.  These provisions require that long-lived assets and certain
identifiable recorded intangibles be reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not
be recoverable.  Recoverability of assets to be held and used is measured by a
comparison of the carrying amount of an asset to future net cash flows expected
to be generated by the asset.

If such assets are
considered to be 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
amount and the fair value less costs to sell.

Page 18

RESULTS OF OPERATIONS

Revenue

Total revenue, less commissions, decreased to
$97,509 for the quarter ended September 30, 2010, a decrease of 93% from revenue
of $1,436,296 for third quarter of 2009 and a decrease of 72% from revenue of
$353,619 in the second quarter of 2010. Gaming Revenue, less commissions,
decreased to $82,745, a decrease of 94% in the quarter ended September 30, 2010,
compared to Gaming Revenue of $1,383,534 in the third quarter of 2009 and a 75%
decrease from revenue of $333,115 in the second quarter of 2010. During the
quarter ended June 30, 2010, we migrated our players to Bingo.com players to the
Unibet partner program. The decrease compared to the third quarter of 2009 and
the second quarter of 2010, is due to a decrease in cash game play, especially
as a result of a second platform change within six months. We earned advertising
revenue of $14,764 in the quarter ended September 30, 2010, a decrease of 72%
from advertising revenue of $52,762 in the third quarter of 2009 and a decrease
of 28% from advertising revenue of $20,504 in the second quarter of 2010. During
the quarter ended March 31, 2010 the Company suspended sales of new advertising.

Cost of producing revenue

We recorded cost of producing revenue of $nil
during the quarter ended September 30, 2010, compared to costs of $962,525 for
the third quarter of 2009 and a decrease over costs of $294,618 in the second
quarter of 2010. Previously cost of producing revenue consisted of bonuses
granted on deposits made by players, the cost of hosting the website, payment
processing fees in relation to deposits from and withdrawals to our players,
software license fees, and the domain name purchase payments. These functions
have now been taken on by Unibet International Limited in their Unibet partner
program, in exchange for a commission on the white label revenue payment.

Sales and marketing expenses

Sales and marketing expenses decreased by 91% to
$39,309 for the quarter ended September 30, 2010, compared to sales and
marketing expenses of $427,311 in the third quarter of 2009 and an increase of
17% from expenses of $33,630 in the second quarter of 2010. Sales and marketing
expenses principally include costs for signup bonuses, marketing, prizes for our
players and other bonuses and incentives offered to gaming players. The decrease
in sales and marketing expenses for the quarter ended September 30, 2010,
compared to the third quarter of 2009, is due to migration to the Unibet partner
program where significantly lower marketing bonus are granted to players.

We expect to continue to incur sales and
marketing expenses to increase traffic and, consequently, deposits to our web
portal. These costs will include affiliate commissions, salaries, television and
internet based advertising, and other promotional expenses intended to increase
our subscriber base and improve gaming revenue. There can be no assurances that
these expenditures will result in increased traffic or significant additional
revenue.

General and administrative
expenses

General and administrative expenses consist
primarily of premises costs for our office, legal and professional fees, and
other general corporate and office expenses. General and administrative expenses
decreased to $70,486 for the third quarter of 2010, a decrease of 44% from costs
of $126,784 for the third quarter of 2009 and a decrease of 19% from costs of
$87,130 in the second quarter of 2010. The decrease in general and
administrative expenses for the quarter ended September 30, 2010, compared to
the third quarter of 2009 and the second quarter of 2010, is due to migration to
the Unibet partner program whereby we have reduced many of our costs, especially
the development of the bingo.com website.

Page 19

We expect to continue to incur general and
administrative expenses to support the business, and there can be no assurances
that we will be able to generate sufficient revenue to cover these expenses.

Salaries, wages, consultants and benefits

Salaries, wages, consultants and benefits
decreased by 35% to $172,757 for the quarter ended September 30, 2010, compared
to salaries, wages, consultants and benefits of $265,265 in the third quarter of
2009 and a decrease of 37% over salaries, wages, consultants and benefits of to
$274,923 in the second quarter of 2010. The majority of the Company'
s salaries,
wages, consultants and benefits are incurred in Canadian Dollars. Due to the
migration to the Unibet partner program, we no longer required certain staff so
we have reduced staff and paid out retrenchment packages in the first and second
quarter of 2010.

Depreciation and amortization

Depreciation and amortization includes
depreciation of our equipment, as well as amortization of intangible asset
relating to the email list. Equipment is depreciated using the declining balance
method over the useful lives of the assets, ranging from three to five years. 
Depreciation and amortization decreased to $6,420 during the quarter ended
September 30, 2010, a decrease of 65% over costs of $18,372 during the same
quarter in the prior year and a decrease of 34% from costs of $9,686 in the
second quarter of 2010. This decrease in depreciation and amortization is due to
the sale of the subsidiary, Bingo.com Operations Limited during the quarter
ended June 30, 2010 and the disposal of old obsolete equipment during the second
and third quarters of 2010. We incurred a loss on disposal of equipment of
$20,753 during the quarter ended September 30, 2010, compared to a loss on
disposal of equipment of $1,240 in the third quarter of 2009 and a loss on
disposal of equipment of $5,792 in the second quarter of 2010.

Stock based Compensation

Stock based compensation increased to $51,893
during the quarter ended September 30, 2010, an increase over stock based
compensation of $24,099 during the same quarter in the prior year and an
increase from stock based compensation of $7,768 in the second quarter of 2010.
The increase in stock based compensation compared to the third quarter of 2009
and the second quarter of 2010, is due to the issuance of new stock options to
staff and the amendment to all outstanding unvested options, to amend them to
vest immediately during the quarter ended September 30, 2010.

Profit on sale of US Gaming players

Effective October 12, 2006, the Company, in
response to the United States Unlawful Internet Gambling Enforcement Act, sold
its United States players and related assets for $1,200,050, to an arms length
third party payable by the purchaser at a variable rate over the subsequent
months until fully paid. We recognize the profit from the sale of these assets
as and when payment is received. During the quarter ended September 30, 2010, we
collected $nil of the $1,200,050 due, compared to payments received of $20,000
during the same quarter in the prior year and $nil in the second quarter of
2010. The purchaser has during the third quarter of 2010, sold it assets.
Therefore we consider that $619,550 of the original purchase price will never be
collected.

**Income
taxes**

The Company incurred income tax expense of $nil
during the quarter ended September 30, 2010, in relation to profits earned in
its subsidiaries in different jurisdictions, compared to income tax expense of
$1 during the third quarter of 2009 and compared to income tax expense of
$31,970 during the second quarter of 2010. During the year ended December 31,
2005, Bingo.com, Inc. merged with its subsidiary Bingo.com, Ltd. in Anguilla,
British West Indies. Anguilla is a zero tax jurisdiction.

Page 20

Net loss and loss per share

Net loss for the three months ended September
30, 2010, amounted to $245,507, a loss of $0.00 per share, a decrease in net
loss of 37% compared to a net loss of $390,432, a loss of $0.01 per share for
the same period in 2009 and an increase in net loss compared to a net loss of
$27,977or $0.00 per share in the second quarter of 2010. The decrease in net
loss for the quarter ended September 30, 2010, compared to the third quarter of
2009, is due to the reduction in expenses as a result of migrating to the Unibet
partner platform. The increase in net loss compared to the second quarter of
2010 is due to the reversal of the progressive jackpot provision and the profit
from the sale of the subsidiaries Bingo.com Services Limited and Bingo.com
Operations Limited in the second quarter of 2010.

LIQUIDITY AND CAPITAL
RESOURCES

We had cash of $1,935,764 and a working capital
of $1,975,643 at September 30, 2010.  This compares to cash of $557,251 and a
negative working capital of $19,801 at December 31, 2009.

During the quarter ended September 30, 2010,
Bingo.com, Ltd.
purchased of the remaining
Domain Name payments for $900,000, payable in 6,000,000 common shares of
Bingo.com, Ltd., issued at the rate of $0.15 per share.

During the quarter ended June 30, 2010,
Bingo.com, Ltd. completed a private placement offering with Unibet Group plc of
15 million shares at $0.15 per share.  Total proceeds of the offering were
$2,250,000.

During the quarter ended March 31, 2010, the
shares were issued in relation to the 1,360,000 private placement closed in the
fourth quarter of 2009.

During the quarter ended September 30, 2010, we
used cash of $293,370 from operating activities compared to using cash of
$332,255 in the same period in the prior year and compared to using cash of
$553,633 in the second quarter of 2010. This decrease compared to the third
quarter of 2009 and the second quarter of 2010, is due to the migration to the
Unibet partner platform, whereby many of the expenses have now been taken on by
Unibet International Limited in their Unibet partner program, in exchange for a
commission on the white label revenue payment.

Our future capital requirements will depend on a
number of factors, including costs associated with the marketing of our Web
portal, the success and acceptance of gaming operations and the possible
acquisition of complementary businesses, products and technologies.

Page 21

ITEM 4T.       Controls and Procedures

(a)        Evaluation of disclosure controls and
procedures.

As required by Rule 13a-15 under
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the
Company carried out an evaluation under the supervision and with the
participation of the Company's management, including the President and Chief
Executive Officer and the Chief Financial Officer, of the effectiveness of the
Company's disclosure controls and procedures as of September 30, 2010. In
designing and evaluating the Company's disclosure controls and procedures, the
Company and its management recognize that there are inherent limitations to the
effectiveness of any system of disclosure controls and procedures, including the
possibility of human error and the circumvention or overriding of the controls
and procedures. Accordingly, even effective disclosure controls and procedures
can only provide reasonable assurance of achieving their desired control
objectives. Additionally, in evaluating and implementing possible controls and
procedures, the Company's management was required to apply its reasonable
judgment. Furthermore, in the course of this evaluation, management considered
certain internal control areas, in which we have made and are continuing to make
changes to improve and enhance controls. Based upon the required evaluation, the
Chief Executive Officer and the Chief Financial Officer concluded that as of
September 30, 2010, the Company's disclosure controls and procedures were
effective (at the "reasonable assurance" level mentioned above) to ensure that
information required to be disclosed by the Company in the reports it files or
submits under the Exchange Act is recorded, processed, summarized and reported
within the time periods specified in the Securities and Exchange Commission's
rules and forms.

From time-to-time, the Company and
its management have conducted and will continue to conduct further reviews and,
from time to time put in place additional documentation, of the Company's
disclosure controls and procedures, as well as its internal control over
financial reporting. The Company may from time to time make changes aimed at
enhancing their effectiveness, as well as changes aimed at ensuring that the
Company's systems evolve with, and meet the needs of, the Company's business.
These changes may include changes necessary or desirable to address
recommendations of the Company's management, its counsel and/or its independent
auditors, including any recommendations of its independent auditors arising out
of their audits and reviews of the Company's financial statements. These changes
may include changes to the Company's own systems, as well as to the systems of
businesses that the Company has acquired or that the Company may acquire in the
future and will, if made, be intended to enhance the effectiveness of the
Company's controls and procedures. The Company is also continually striving to
improve its management and operational efficiency and the Company expects that
its efforts in that regard will from time to time directly or indirectly affect
the Company's disclosure controls and procedures, as well as the Company's
internal control over financial reporting.

(b)        Changes in
internal controls.

There were no significant changes
in the Company'
s internal controls or other factors that could significantly
affect the Company'
s internal controls subsequent to the date of their
evaluation.

Page 22

PART II - OTHER INFORMATION

ITEM 1.          Legal
Proceedings

We are not currently a party to any legal
proceeding, and was not a party to any other legal proceeding during the quarter
ended September 30, 2010. We are currently not aware of any other legal
proceedings proposed to be initiated against the Company. However, from time to
time, we may become subject to claims and litigation generally associated with
any business venture.

ITEM 2.         
Unregistered Sales of Equity Securities and Use of Proceeds

During the quarter ended
September 30, 2010, the Company purchased of the remaining Domain Name payments
for $900,000, payable in 6,000,000 common shares of Bingo.com, Ltd., issued at
the rate of $0.15 per share.

ITEM 3.          Defaults
Upon Senior Securities

Not applicable.

ITEM 4.          Submission
of Matters to a Vote of Security Holders

Not applicable.

ITEM 5.          Other
Information

During the quarter ended September 30, 2010, the
Company engaged an independent valuation company, Evans & Evans, Inc. to value
the remaining 4% Domain Name Purchase payments, for the option of acquiring the
4% Domain Name Purchase payments. Evans & Evans Inc. concluded the valuation of
the 4% Domain Name purchase payments is between $1.4 and $1.6 million.

During the quarter ended
September 30, 2010, the Company purchased the remaining Domain Name payments for
$900,000, payable in 6,000,000 common shares of Bingo.com, Ltd., issued at the
rate of $0.15 per share.

Page 23

ITEM 6.          Exhibits and reports on
Form 8-K

Exhibits

The following instruments are included as
exhibits to this Report.  Exhibits incorporated by reference are so indicated.

|Exhibit Number | Description                                                                                                                                                                                                      
|-------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|4.4            | Convertible
		Debenture between the Company and unrelated parties dated July 2, 2002.
		(b)                                                                                                                      
|4.5            | Common Stock Purchase Warrant between
		the Company and unrelated parties dated July 2, 2002. (b)                                                                                                                
|10.2           | Asset Purchase Agreement by and between
		Bingo, Inc. and Progressive Lumber, Corp. dated January 18, 1999. (a)                                                                                                  
|10.24          | Amended Consulting Agreement dated
		February 28, 2002, between the Company, T.M. Williams (Row), Ltd., and
		T.M. Williams. (c)                                                                                 
|10.29          | Amendment of Asset
		Purchase Agreement dated July 1, 2002. (d)                                                                                                                                                  
|10.32          | Code of Business
		Conduct and Ethics dated December 22, 2006. (e)                                                                                                                                               
|10.33          | Amended Consulting
		Agreement dated June 16, 2010, between the Company, T.M. Williams (Row),
		Ltd., and T.M. Williams. (f)                                                                                     
|10.34          | Executive
		Summary of Comprehensive Valuation Report by Evans & Evans Inc. on the
		Bingo.com, Ltd. 4% Domain Name Purchase Payments. (g)                                                                       
|31.1           | Certificate of Chief Executive Officer
		pursuant to the Securities Exchange Act Rules 13a-15(e) and 15d -15(e)
		as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
		dated November 10, 2010.
|31.2           | Certificate of Chief Financial Officer
		pursuant to the Securities Exchange Act Rules 13a-15(e) and 15d -15(e)
		as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
		dated November 10, 2010.
|32.1           | Certification from
		the Chief Executive Officer of Bingo.com, Ltd. pursuant to 18 U.S.C.
		Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
		Act of 2002 dated November 10, 2010.        
|32.2           | Certification from
		the Chief Financial Officer of Bingo.com, Ltd. pursuant to 18 U.S.C.
		Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
		Act of 2002 dated November 10, 2010.        

(a) Previously filed with the Registrant'
s registration statement on Form 10 on
June 9, 1999.

(b) Previously filed with
the Company'
s quarterly report on Form 10-Q for the period ended September 30,
2002, on November 14, 2002.

(c) Previously filed with
the Company'
s quarterly report on Form 10-Q for the period ended June 30, 2002,
on August 14, 2002.

(d) Previously filed with
the Company'
s year end report on Form 10-K/A for the year ended December 31,
2002, on May 8, 2003.

(e) Previously filed with
the Company'
s report on Form 8-K on December 26, 2006.

(f) Previously filed with
the Company'
s report on Form 8-K on June 17, 2010.

(g) Previously filed with
the Company'
s report on Form 10-Q on August 13, 2010.

Reports on Form 8-K.

There were no Form 8-K filed during the quarter
ended September 30, 2010.

Reports Subsequent to the
quarter ended September 30, 2010.

None

Page 24

SIGNATURES

In accordance with the
requirements of the Exchange Act, the registrant caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.



|Date: | November 10, 2010 |                                                                                                                   | BINGO.COM, LTD.    
|----- | ----------------- | ----------------------------------------------------------------------------------------------------------------- | -------------------
|      |                   | (Registrant)                                                                                                     
|Date: | November 10, 2010 |                                                                                                                   | /S/ T.M. Williams  
|      |                   | T. M. Williams,
		Chairman of the Board, Chief Executive Officer, and President
		(Principal
		Executive Officer)
|Date: | November 10, 2010 |                                                                                                                   | /S/
		H. W. Bromley
|      |                   | H.W. Bromley, Chief
		Financial Officer
		(Principal
		Accounting Officer)                                       

Page 25

EXHIBIT 31.1

CERTIFICATIONS

I, T. M. Williams, certify that:

1.
  I have reviewed this quarterly report on Form 10-Q of Bingo.com, Ltd.;

2.  Based on my knowledge, this 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 report;

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

4. Bingo.com, Ltd.'
s other certifying officer(s) and I are responsible for establishing 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 registrant 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
Bingo.com, Ltd., 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 Bingo.com,
Ltd.'
s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of as of September 30, 2010, covered by this quarterly report based on such
evaluation; and

(d)   Disclosed in this report any change
Bingo.com, Ltd.'
s internal control over financial reporting that occurred during
Bingo.com, Ltd.'
s most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, Bingo.com, Ltd.'
s internal control over
financial reporting; and

5. Bingo.com, Ltd.'
s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to Bingo.com, Ltd.'
s auditors and the audit
committee of Bingo.com, Ltd.'
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 Bingo.com, Ltd.'
s
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
registrant's internal control over financial reporting.

Signed: 
/S/ T. M. Williams
                                                       
Date:November 10, 2010

T. M. Williams, Chairman of the Board,

Chief Executive Officer and President

(Principal Executive Officer)

Page 26

EXHIBIT 31.2

CERTIFICATIONS

I, H. W. Bromley, certify that:

1.   I have reviewed this quarterly report on
Form 10-Q of Bingo.com, Ltd.;

2.  Based on my knowledge, this 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 report;

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

4.  Bingo.com, Ltd.'
s other certifying
officer(s) and I are responsible for establishing 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 registrant 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
Bingo.com, Ltd., 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 Bingo.com,
Ltd.'
s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of as of September 30, 2010, covered by this quarterly report based on such
evaluation; and

(d)   Disclosed in this report any change
Bingo.com, Ltd.'
s internal control over financial reporting that occurred during
Bingo.com, Ltd.'
s most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, Bingo.com, Ltd.'
s internal control over
financial reporting; and

5.  Bingo.com, Ltd.'
s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to Bingo.com, Ltd.'
s auditors and the audit
committee of Bingo.com, Ltd.'
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 Bingo.com, Ltd.'
s
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
registrant's internal control over financial reporting.



Signed:/S/ H. W. Bromley
                                                     
Date:November 10, 2010

H.W. Bromley,

Chief Financial Officer

(Principal Accounting Officer)

Page 27

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
Bingo.com, Ltd. (the "
Company"
) on Form 10-Q for the period ended

September 30, 2010
, as filed with
the Securities and Exchange Commission on the date hereof (the "
Report"
), I, T.
M. Williams, Chief Executive 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:

a)
     

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

b)
     

The information contained in this Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

/S/ T.M. Williams

T. M. Williams

President and Chief
Executive Officer

November 10, 2010

A signed original of this written statement
required by Section 906 has been provided to Bingo.com, Ltd. and will be
retained by the company and furnished to the Securities and Exchange Commission
or its staff upon request.

Page 28

EXHIBIT 32.2

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
Bingo.com, Ltd. (the "
Company"
) on Form 10-Q for the period ended

September 30, 2010
, as filed with
the Securities and Exchange Commission on the date hereof (the "
Report"
), I, H.
W. Bromley, 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:

a)
       

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

b)
       

The information contained in this Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.



/S/ H. W. Bromley

H. W. Bromley

Chief Financial
Officer

November 10, 2010

A signed original of this written statement
required by Section 906 has been provided to Bingo.com, Ltd. and will be
retained by the company and furnished to the Securities and Exchange Commission
or its staff upon request.

Page 29