SECURITIES AND EXCHANGE COMMISSION
                              Washington D.C. 20549

                                   FORM 10-QSB

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

                 For the Quarterly Period ended: September 30, 2003


                        Commission file number 33-13791-D

                            TONGA CAPITAL CORPORATION
                            -------------------------
             (Exact name of registrant as specified in its charter)

         Colorado                             84-1069035
         --------                             ----------
(State   or other jurisdiction of           (I.R.S. Employer
incorporation or organization)               Identification No.)

116 N. Citrus Ave.
Covina, California                                           91723
- ------------------                                           -----
(Address of principal executive offices)                    (Zip Code)

Registrant's telephone number,
  including area code                         (818) 858-5491
                                              --------------


Check  whether  the  registrant  (1) filed all  reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act of 1934  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

As of September 30, 2003, 3,390,039 shares of common stock were outstanding.

Transitional Small Business Disclosure Format: Yes      No  X


<PAGE>



                          PART I--FINANCIAL INFORMATION

Item 1. Financial Statements.

         For financial information,  please see the financial statements and the
notes thereto, attached hereto and incorporated herein by this reference.

     The financial  statements  have been prepared by Tonga Capital  Corporation
without  audit  pursuant  to the rules and  regulations  of the  Securities  and
Exchange  Commission.  Certain  information  and footnote  disclosures  normally
included in financial  statements prepared in accordance with generally accepted
accounting  principles  have been  condensed or omitted as allowed by such rules
and  regulations,  and management  believes that the disclosures are adequate to
make the  information  presented  not  misleading.  These  financial  statements
include  all  of the  adjustments  which,  in the  opinion  of  management,  are
necessary  to  a  fair  presentation  of  financial   position  and  results  of
operations.  All such  adjustments are of a normal and recurring  nature.  These
financial  statements  should be read in conjunction with the audited  financial
statements at December 31, 2002, included in the Company's Form 10-KSB.




<PAGE>

                            TONGA CAPITAL CORPORATION

                              FINANCIAL STATEMENTS

                               SEPTEMBER 30, 2003
                                   (UNAUDITED)






<PAGE>



                          Certified Public Accountants
                        9175 East Kenyon Ave., Suite 100
                             Denver, Colorado 80237

Michael B. Johnson C.P.A.                             Telephone:  (303) 796-0099
Member:  A.I.C.P.A.                                         Fax:  (303) 796-0137
Colorado Society of C.P.A.s



                            ACCOUNTANTS REVIEW REPORT




Board of Directors
Tonga Capital Corporation
McPherson, KS


We have reviewed the accompanying balance sheet of Tonga Capital Corporation for
September 30, 2003 and the related statement of operations for the three and
nine months ended September 30, 2003 and 2002 and cash flows for the nine-months
ended September 30, 2003 and 2002, included in the accompanying Securities and
Exchange Commission Form 10QSB for the period ended September 30, 2003. These
financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with auditing standards generally accepted in the United States, the objective
of which is the expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are unaware of any material modifications that should be
made to the accompanying financial statements for them to be in conformity with
accounting principles generally accepted in the United States.

We have previously audited, in accordance with auditing standards generally
accepted in the United States, the balance sheet as of December 31, 2002, and
the related statements of operations, stockholders' equity and cash flows for
the year then ended (not presented herein). In our report dated February 4,
2003, we expressed an unqualified opinion on those financial statements. In our
opinion, the information set forth in the accompanying balance sheet as of
September 30, 2003 is fairly stated in all material respects in relation to the
balance sheet from which it has been derived.


Michael Johnson & Co., LLC
October 24, 2003


<PAGE>
<TABLE>
<CAPTION>

                           TONGA CAPITAL CORPORATION
                                 Balance Sheets
                                  (Unaudited)



<S>                                                                               <C>                      <C>


                                                                                   September 30,             December 31,
                                                                                       2003                      2002
                                                                                  ----------------         -----------------
ASSETS:

Current assets:

   Cash                                                                                       $ -                       $ -
                                                                                  ----------------         -----------------

Total Current Assets                                                                            -                         -
                                                                                  ----------------         -----------------

Fixed assets:

   Equipment, Parts and Patent                                                             33,625                    50,125
                                                                                  ----------------         -----------------

Total Fixed Assets                                                                         33,625                    50,125
                                                                                  ----------------         -----------------

TOTAL ASSETS                                                                             $ 33,625                  $ 50,125
                                                                                  ================         =================


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT):
Current Liabilities:

   Accrued Expenses                                                                      $ 50,450                  $ 50,450
   Notes Payable                                                                           33,500                    50,000
                                                                                  ----------------         -----------------

Total Current Liabilities                                                                  83,950                   100,450
                                                                                  ----------------         -----------------

Stockholders' Equity:
Common Stock, $.01 par value; 500,000,000 shares
   authorized, 3,390,039 shares issued and outstanding                                     33,900                    33,900
   in 2002 and 2003
Additional Paid-In Capital                                                                601,760                   601,760
Accumulated Deficit                                                                      (685,985)                 (685,985)
                                                                                  ----------------         -----------------
Total Stockholders' Equity (Deficit)                                                      (50,325)                  (50,325)
                                                                                  ----------------         -----------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY(DEFICIT)                                      $ 33,625                  $ 50,125
                                                                                  ================         =================


</TABLE>
See Accountants Review Report

<PAGE>
<TABLE>
<CAPTION>

                           TONGA CAPITAL CORPORATION
                            Statements of Operations
                                  (Unaudited)
<S>                                                       <C>                <C>               <C>                  <C>

                                                             Three-Months Ended                   Nine-Months Ended
                                                               September 30,                        September 30,
                                                          2003               2002              2003               2002
                                                          ----               ----              ----               ----

Revenue                                                         $ -                $ -               $ -                $ -

Expenses:
   General and Administrative                                     -                  -                 -                  -
                                                          ---------          ---------         ---------            --------
Total Expenses                                                    -                  -                 -                  -
                                                          ---------          ---------         ---------            --------
Net (Loss)                                                      $ -                $ -               $ -                $ -
                                                          =========          =========         =========            ========


Per Share Information:

   Weighted average number of
     common shares outstanding                            3,390,039          3,377,539         3,390,039          3,377,539
                                                          ---------          ---------         ---------
Net Loss per Common Share                                   *                  *                 *                  *
                                                          =========          =========         =========

* Less than $.01

</TABLE>


See Accountants Review Report
<PAGE>
<TABLE>
<CAPTION>

                           TONGA CAPITAL CORPORATION
                            Statement of Cash Flows
                                  (Unaudited)

<S>                                                                                     <C>                <C>

                                                                                            Nine-Months Ended
                                                                                               September 30,
                                                                                         2003               2002
                                                                                         ----               ----

Cash Flows from Operating Activities:
Net Loss                                                                                    $ -                $ -
  Adjustments to reconcile net loss to cash used in
    operating activities:
   Increase (Decrease) in Accrued Expenses                                                    -                  -
                                                                                        -------            --------
Net Cash Used by Operating Activiites                                                         -                  -
                                                                                        -------            --------
Cash Flows Used for Investing Activities

    Machinery purchase                                                                   16,500            (50,125)

Net Cash Used for Investing Activities                                                   16,500            (50,125)
                                                                                        -------            --------
Cash Flows from Financing Activities:

    Proceeds from issuance of common stock                                                    -                125
    Decrease in Notes Payable                                                           (16,500)                 -
    Proceeds from Notes payable                                                               -             50,000
                                                                                        --------           --------
Net Cash Provided by Financing Activities                                               (16,500)            50,125
                                                                                        --------           --------
Net Increase (Decrease) in Cash                                                               -                  -
                                                                                        --------           --------
Cash and cash equivalents - Beginning of period                                               -                  -
                                                                                        --------           --------
Cash and cash equivalents - End of period                                                   $ -                $ -
                                                                                        ========           ========

</TABLE>
See Accountants Review Report

<PAGE>
<TABLE>
<CAPTION>

                           TONGA CAPITAL CORPROATION
                  Statement of Stockholders' Equity (Deficit)
                               September 30, 2003
<S>                                                <C>                <C>                <C>               <C>           <C>

                                                                                      Additional
                                                 Common Stock                          Paid-In          Accumulated
                                                # of Shares         Amount             Capital            Deficit            Totals
                                                -----------         ------             -------            -------            ------

Balance - December 31, 1998                        3,377,539          $ 33,775           $ 601,760         $ (635,535)         $ -
                                                   ---------          --------           ---------         ----------    -----------
Net Loss for Year                                          -                 -                   -                  -            -
                                                   ---------          --------           ---------         ----------    -----------
Balance - December 31, 1999                        3,377,539            33,775             601,760           (635,535)           -
                                                   ---------          --------           ---------         ----------    -----------
Net Loss for Year                                          -                 -                   -                  -            -
                                                   ---------          --------           ---------         ----------    -----------
Balance - December 31, 2000                        3,377,539            33,775             601,760           (635,535)           -
                                                   ---------          --------           ---------         ----------    -----------
Net Loss for Year                                          -                 -                   -            (50,000)     (50,000)
                                                   ---------          --------           ---------         ----------    -----------
Balance - December 31, 2001                        3,377,539            33,775             601,760           (685,535)     (50,000)
                                                   ---------          --------           ---------         ----------    -----------
Stock issued for Acquistion 6/02                      12,500               125                   -                  -          125
Net Loss for Year                                          -                 -                   -               (450)        (450)
                                                   ---------          --------           ---------         ----------    -----------
Balance - December 31, 2002                        3,390,039            33,900             601,760           (685,985)     (50,325)
                                                   ---------          --------           ---------         ----------    -----------
Net Loss for Period                                        -                 -                   -                  -            -
                                                   ---------          --------           ---------         ----------    -----------
Balance - September 30, 2003                       3,390,039          $ 33,900           $ 601,760         $ (685,985)   $ (50,325)
                                                   =========          ========           =========         ==========    ===========
</TABLE>
See Accountants Review Report

<PAGE>

                            TONGA CAPITAL CORPORATION
                          Notes to Financial Statements
                               September 30, 2003
                                   (Unaudited)





Note 1 - Presentation of Interim Information:

In the opinion of the management of Tonga Capital Corporation the accompanying
unaudited financial statements include all normal adjustments considered
necessary to present fairly the financial position as of September 30, 2003 and
the results of operations for the three and nine months ended September 30, 2003
and 2002, and cash flows for the nine-months ended September 30, 2003 and 2002.
Interim results are not necessarily indicative of results for a full year.

The financial statements and notes are presented as permitted by Form 10-QSB,
and do not contain certain information included in the Company's audited
financial statements and notes for the fiscal year ended December 31, 2002.


Note 2 - Going Concern:

The Company's financial statements have been presented on the basis that it is a
going concern, which contemplated the realization of assets and satisfaction of
liabilities in the normal course of business.

The Company has not earned any revenue from operations. The Company's ability to
continue as a going concern is dependent upon its ability to develop additional
sources of capital or locate a merger candidate and ultimately, achieve
profitable operations. The accompanying financial statements do not include any
adjustments that might result from the outcome of these uncertainties.
Management is seeking new capital to revitalize the Company.




<PAGE>


Item 2. Management's Discussion and Analysis or Plan of Operation.
- - - ------------------------------------------------------------------

LIQUIDITY AND CAPITAL RESOURCES

The Company had $0 cash capital at the end of the period and current liabilities
exceeded current assets by $50,325.  The Company will be forced to either borrow
or make private  placements of stock in order to fund  operations.  No assurance
exists as to the ability to achieve loans or make private placements of stock.

Results of Operations for the Quarter Ended  September 30, 2003 compared to same
period in 2002.
- - - --------------------------------------------------------------------------
     The  Company  had no revenue or  operations  for the  period.  The  Company
incurred  no general  and  administrative  expenses  in the period in 2003 or in
2002. The Company had no loss on operations for the period in 2003 or in 2002.

Results of Operations for Nine Month Period Ended September 30, 2003 compared to
same period in 2002.
- ------------------------------------------------------------------------------
     The Company had no revenues or  operatons  in the nine month  period  ended
September  30, 2003 and incurred no expenses for the period in 2003 but incurred
$50,000 in  compensation  to President  for  reorganizational  activities in the
period  in 2002 . The loss was  none in 2003 and  ($50,000)  in 2002 in the nine
month  period.  The loss per share was nominal in the period in 2003 and nominal
in the period in 2002.

     (b) Liquidity and Capital Resources. At September 30, 2003, the Company had
minimal cash or other assets with which to conduct  operations.  There can be no
assurance that the Company will be able to commence a business plan. Due to lack
of revenues the Company is unable to predict the period for which it can conduct
operations.  Accordingly,  the Company  will need to seek  additional  financing
through  loans,   the  sale  and  issuance  of  additional  debt  and/or  equity
securities,  or other financing arrangements.  Management of the Company and its
counsel  have  advised  that they will pay  certain  costs and  expenses  of the
Company from their  personal funds as interest free loans in order to facilitate
development of the Company's business plan. Management believes that the Company
has inadequate  working capital to pursue any operations at this time;  however,
loans to the Company from  management may  facilitate  development of a business
plan. The Company does not intend to pay dividends in the foreseeable future. As
of the end of the  reporting  period,  the Company had no material  cash or cash
equivalents.  There was no  significant  change in working  capital  during this
quarter.

Item 3. Evaluation of Internal and Disclosure Controls
----------------------------------------------

     The  management  of the  company has  evaluated  the  effectiveness  of the
issuer's disclosure controls and procedures as of a date within 90 days prior to
the filing  date of the report  (evaluation  date) and have  concluded  that the
disclosure  controls and procedures are adequate and effective  based upon their
evaluation as of the evaluation date.

     There were no significant  changes in internal controls or in other factors
that could significantly  affect internal controls subsequent to the date of the
most recent evaluation of such,  including any corrective actions with regard to
significant deficiencies and material weaknesses.

Trends:  The company expects that the trend of no income and ongoing losses will
continue  in the  future  until a business  combination  has been made which may
afford revenues and potential cash flows. No assurance can be made that any such
combination will ever occur.


<PAGE>



PART II--OTHER INFORMATION

Item 1. Legal Proceedings.
- - - --------------------------

There are no  pending  legal  proceedings,  and the  Company is not aware of any
threatened  legal  proceedings,  to which the Company is a party or to which its
property is subject.

Item 2. Changes in Securities.
- - - ------------------------------

         (a) There have been no material modifications in any of the instruments
defining  the  rights  of  the  holders  of  any  of  the  Company's  registered
securities.

         (b)  None  of the  rights  evidenced  by  any  class  of the  Company's
registered  securities have been materially limited or qualified by the issuance
or modification of any other class of the Company's securities.

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.
- - - --------------------------

         (Not applicable)

Item 6. Exhibits and Reports on Form 8-K.
- - - -----------------------------------------

         (a) Exhibits - Pursuant to Regulation S-K Exhibits

                31.1 - Section 302
                Certification of Roger Juhnke CEO

                32.1 - Section 906
                Certification of Roger Juhnke CEO



         (b) Reports on Form 8-K

         None




<PAGE>


                                   SIGNATURES


         In accordance with the  requirements of the Securities  Exchange Act of
1934, as amended,  the registrant  caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.

                                                     TONGA CAPITAL, INC.


Date: November 7, 2003
                                                     /s/Roger K. Juhnke
                                                    -------------------------
                                                    Roger K. Juhnke, President