U.S. SECURITIES AND EXCHANGE COMMISSION
	Washington, DC  20549

	FORM 10-QSB

	(Mark One)

	*Quarterly report under Section 13, or 15 (d) of the
Securities Exchange Act of 1934

	For the quarterly period ended December 31, 2001

	*Transition report under Section 13 or 15 (d) of the
Exchange Act

	For the transition period from _______ to ________

	Commission file number 0-12122


                               WINCROFT, INC.
(Exact Name of Small Business Issuer as Specified in Its Charter)


            Colorado                    	 84-0601802
(State or Other Jurisdiction of		(I.R.S. Employer
 Incorporation or Organization)		Identification No.)

             6959 Arapaho, Suite 122, Dallas, Texas  75248
	(Address of Principal Executive Offices)

                           (972) 386-8907
          (Issuer's Telephone Number, Including Area Code)


(Former Name, Former Address and Former Fiscal Year, if Changed
Since Last Report)


	Check whether the issuer: (1) filed all reports required to
be filed by Section 13 or 15(d) of the Exchange Act during the
past 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such
filing requirements for past 90 days.
*Yes	*No
	APPLICABLE ONLY TO ISSUERS INVOLVED IN
	BANKRUPTCY PROCEEDINGS DURING THE
	PRECEDING FIVE YEARS

	Check whether the registrant filed all documents and reports
required to be filed by Section 12, 13, or 15 (d) of the Exchange
Act after the distribution of securities under a plan confirmed by
a court.
*Yes	*No

	APPLICABLE ONLY TO CORPORATE ISSUERS

	State the number of shares outstanding of each of the
issuer's classes of common equity, as of the latest practicable
date: 5,140,100 common stock, no par value.

<PAGE>
	WINCROFT, INC.


	I N D E X


                                                                 Page No.

Part I		FINANCIAL INFORMATION:

		Item 1.	Condensed Balance
                                Sheets                              3

				Condensed Statements of
                                Operations                          4

				Condensed Statements of
                                Cash Flows                          5

				Notes to Condensed
                                Financial Statements
                                (unaudited)                         7

		Item 2.		Management's Discussion
				and Analysis of Financial
				Condition and Results of
                                Operations                          7

Part II         OTHER INFORMATION                                   8
<PAGE>


	WINCROFT, INC.
PART I.   FINANCIAL INFORMATION

Item 1.  Financial Statements

BALANCE SHEET
<TABLE>
<S>
                           <C>                         <C>
	ASSETS



                         December 31, 2001   March 31, 2001
                              (Uaudited)       (Audited)


	Current Assets:
	Cash
                         $     150          $     150


        Total Assets     $     150           $    150


	LIABILITIES AND STOCKHOLDERS' EQUITY


LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
   Accounts payable     $   5,050            $ 5,050

TOTAL LIABILITIES       $   5,050            $ 5,050

Stockholders' Equity (Deficit):
  Common stock no par value,
    75,000,000 shares authorized;
    5,140,100 shares issued
    and outstanding at December 31, 2001
    and March 31, 2001,
    respectively           10,280            10,280

  Preferred Stock 25,000,000 authorized
    $.01 par value 7,000 and 7,000 issued
    at December 31, 2001 and
    March 31, 2001,
    respectively                0                70

Additional paid
   in capital            1,168,152        1,168,082
Retained Earnings
   (Deficit)            (1,182,199)      (1,182,199)

Less treasury stock,
   7,496,223 shares
   at cost                  (1,133)          (1,133)

                            (4,900)         (4,900)


                          $    150       $    150
</TABLE>
See accompanying notes to these financial statements.
<PAGE>


WINCROFT, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<S>                      <C>       <C>         <C>          <C>


                        Three Months Ended     Nine Months Ended
                          December 31,            December 31,


                          2001     2000         2001         2000


Sales                    $  -   $   -          $  -        $   -

Cost of Sales               -       -             -             -

Gross Profit                -       -             -             -

Operating Expenses:
 Administrative expenses    -       -             -             -

  Total Operating Expenses  -       -             -             -

Loss from write down of property
 and equipment              -       -             -             -
Gain on disposal
 of subsidiary              -       -             -             -
Realized Loss on
  Sale of Securities        -       -             -             -

    Net Income (Loss)       -      -             -             -

Net Income (Loss)
  per share*                *       *             *            *

Weighted Average
  Number of
  Shares outstanding   5,140,100   5,140,100  5,140,100   5,140,100

*less than (.01) per share
</TABLE>






See accompanying notes to these financial statements.
<PAGE>


WINCROFT, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
<TABLE>
<S>                              <C>              <C>

                                       Nine Months Ended
                                          December 31,
                                        2001        2000

CASH FLOWS FROM OPERATING ACTIVITIES:
 Net income (loss)                   $     -      $      -
    Adjustments to reconcile
    net income (loss)
    to net cash from
    operating activities:
      Write-off of property
        and equipment                      -             -
      Disposal of subsidiary               -             -
      Depreciation and amortization        -             -
      (Gain) loss on disposal of assets    -             -
      Foreign Currency                     -             -
      Change in assets and liabilities:
      Accounts receivables
        and Prepaids                       -             -
      Taxes                                -             -
      Accounts payable and
        accrued expenses                   -             -

      Net cash used by
      operating activities                 -             -

CASH FLOW FROM INVESTING ACTIVITIES:
        Loan Receivable                    -             -
	Purchases of property
    and equipment                          -             -
	Sales or Purchases of
    marketable securities                  -             -

		Net cash used by
     investing activities                  -             -

CASH FLOW FROM FINANCING ACTIVITIES:
        Decrease in cash overdraft         -             -

	Net cash provided (used)
    by financing activities                -             -

NET INCREASE (DECREASE) IN CASH

CASH AT BEGINNING OF PERIOD              150           150

CASH AT END OF PERIOD              $     150       $   150

SUPPLEMENTAL INFORMATION:
        Cash paid for interest     $       -       $     -
</TABLE>
<PAGE>


                        WINCROFT, INC.
               SCHEDULE OF NONCASH ACTIVITIES
                       (UNAUDITED)
                      (IN THOUSANDS)

<TABLE>
<S>                           <C>                  <C>
                                  Nine Months Ended
                                      December 31,
                              2001                2000
NONE
</TABLE>
<PAGE>


                        WINCROFT, INC.
            NOTES TO CONDENSED FINANCIAL STATEMENTS
                        (UNAUDITED)

Financial Statements

The accompanying unaudited financial statements have been prepared
in accordance with the instructions to Form 10-QSB and do not
include all of the information and footnotes required by generally
accepted accounting principles for complete financial statements.


In the opinion of management, all adjustments (consisting of
normal recurring accruals) considered necessary for a fair
presentation have been included.  These statements should be read
in conjunction with the audited financial statements and notes
thereto included in the Registrant's annual Form 10-KSB for the
year ended March 31, 2001.

Item 2.	Management Discussion and Analysis of Financial Condition
and Results of Operations

There was no revenue for the period.  The Company is now seeking
merger opportunities.

Liquidity and Capital Resources

The Registrant has met its shortfall of funds from operations
during prior periods by the sale of its majority owned
subsidiaries assets, and by borrowing from its Directors and
companies affiliated with its Directors.  Net cash used by
operating activities for the nine months was $0 ($0 2000).  Net
cash used by investing activities was $0 ($0 in 2000) and by
financing activities was $0 ($0 in 2000).

The Registrant's present needs for liquidity principally relates
to its obligations for its SEC reporting requirements and the
minimal requirements for record keeping. The Registrant has
limited liquid assets available for its continuing needs.  In the
absence of any additional liquid resources, the Registrant will be
faced with cash flow problems.

<PAGE>


PART II  -  OTHER INFORMATION


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

	(a)	Exhibits:

(1)	Articles of Incorporation:
           Incorporated by reference to
           Registration Statement filed
				 on Form 10, May 10, 1984;
				 File No.  0-12122

		(2)	Bylaws: Incorporated by reference as
				   immediately above.


(b)	Reports on Form 8-K

Form 8-K was filed on October 30, 2001 reporting Item 5.


SIGNATURES


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




						WINCROFT, INC.
						(Registrant)



						By:/s/Daniel Wettreich
                                                      Daniel Wettreich,
                                                      President





Date: February 13, 2002