U.S. SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C. 20549

                                     FORM 10-QSB

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2004

                                  OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM
______________ TO ______________


                          COMMISSION FILE NUMBER: 33-5902

                       SYNTHETIC TURF CORPORATION OF AMERICA
              (Exact name of Registrant as specified in its charter)

              Nevada                                       22-2774460
(State or jurisdiction of incorporation                   I.R.S. Employer
          or organization)                               Identification No.)

      2535 Pilot Knob Road, Suite 118 Mendota Heights, MN       55120
        (Address of principal executive offices)              (Zip Code)

          Registrant's telephone number:  (651) 452-1606

     Securities registered pursuant to Section 12(b) of the Act: None

     Securities registered pursuant to Section 12(g) of the Act:
                 Common Stock, Par Value $0.001
            Class A Preferred Stock, Par Value $0.001

     Indicate by check mark whether the Registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the Registrant was required to file such reports),
and (2) been subject to such filing requirements for the past 90 days.
Yes    X       No          .

     As of June 30, 2004, the Registrant had 211,722,323 shares of
common stock issued and outstanding.

     Transitional Small Business Disclosure Format (check one): Yes    No X .

                                 TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION                                           PAGE

         ITEM 1.  FINANCIAL STATEMENTS (UNAUDITED)

                  BALANCE SHEET
                  AS OF JUNE 30, 2004                                       3

                  STATEMENTS OF OPERATIONS
                  FOR THE THREE AND SIX MONTHS ENDED
                  JUNE 30, 2004 AND JUNE 30, 2003                           4

                  STATEMENTS OF CASH FLOWS
                  FOR THE SIX MONTHS ENDED
                  JUNE 30, 2004 AND JUNE 30, 2003                           5

                  NOTES TO FINANCIAL STATEMENTS                             6

         ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS             9

         ITEM 3.  CONTROLS AND PROCEDURES                                  16

PART II - OTHER INFORMATION

         ITEM 1.  LEGAL PROCEEDINGS                                        16

         ITEM 2.  CHANGES IN SECURITIES                                    17

         ITEM 3.  DEFAULTS UPON SENIOR SECURITIES                          17

         ITEM 4.  SUBMISSION OF MATTERS TO A VOTE
                  OF SECURITY HOLDERS                                      17

         ITEM 5.  OTHER INFORMATION                                        17

         ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K                         18

SIGNATURE                                                                  18

PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS.

                    SYNTHETIC TURF CORPORATION OF AMERICA
                              BALANCE SHEET
                              JUNE 30, 2004
                               (Unaudited)

                                 ASSETS

Current Assets
Cash in Bank                                                       $   1,973
Accounts Receivable                                                   22,483
Inventory                                                             22,966
Receivable - Other                                                     6,000
   Receivables - Affiliates                                           93,201
Total Current Assets                                                 146,623

                                                                   $ 146,623

                 LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Current Portion of Long Term Debt                                  $   16,500
Notes Payable                                                           8,500
Note Payable Including Accrued Interest of  $243,666                  493,666
Accounts Payable and Accrued Expenses                                 188,686

Total Current Liabilities                                             707,352

Long Term Liabilities
Notes Payable                                                         174,722

Total Long Term Liabilities                                           174,722

Total Liabilities                                                     882,074

Stockholders' Deficit
Common Stock, $0.001 Par Value;
Authorized 250,000,000 shares;
Issued and Outstanding 211,722,323 Shares                             211,722
Additional Paid-In Capital                                          8,562,909
Retained Earnings (Deficit)                                        (9,510,081)

Total Stockholders' Deficit                                          (735,451)

                                                                      146,623

See accompanying notes to consolidated financial statements


                       SYNTHETIC TURF CORPORATION OF AMERICA
                             STATEMENTS OF OPERATIONS
                                  (Unaudited)



<TABLE>
<CAPTION>
                                                        Three Months Ended            Six Months Ended
                                                            June 30,                      June 30,
                                                        2004          2003            2004        2003
<S>                                                    <C>            <C>            <C>         <C>
Sales                                                  $   57,956     $    3,387     $    59,030 $   8,520

Cost of Sales                                              42,747          3,340          42,747     5,467

Gross Profit (Loss)                                        15,209            (43)         16,283     3,053

Selling, General, and Administrative Expenses             123,764        105,861         252,800   186,944

Depreciation and Amortization                                   -              -               -         -

Interest and Bank Charges                                  17,997         15,780          34,197    31,297

                                                          141,761        121,641         286,997   218,241

Net Income (Loss) Before Income Taxes                    (126,552)      (121,684)       (270,715) (215,188)

Income Tax Expense (Benefit)                                    -              -               -         -

Net Income (Loss) from
Continuing Operations                                    (126,552)      (121,684)       (270,715) (215,188)

Extraordinary Item
Gain on Extinguishment of Debt                                  -              -               -   250,148

Net Income (Loss)                                         (126,552)     (121,684)       (270,715)   34,960
Basic and Diluted Loss Per Common Share
(Loss) from Continuing Operations                            (0.01)       (0.01)           (0.02)    (0.02)
Income from Extraordinary Items                                  0            0                0      0.02

Net Income (Loss)                                            (0.01)       (0.01)           (0.00)    (0.00)

Weighted Average Number of Common Shares
    Used to Compute Net Income (Loss) per
  Weighted Average Share                                201,392,653  163,489,791    198,352,739 150,741,724
</TABLE>


See accompanying notes to consolidated financial statements


                             SYNTHETIC TURF CORPORATION OF AMERICA
                                  STATEMENTS OF CASH FLOWS
                                          (Unaudited)


                                                            Six Months Ended
                                                                June 30,
                                                          2004           2003

Operating Activities
Net Income (Loss) Before Extraordinary Item              $(270,715)  $  34,960
Adjustments to Reconcile Net (Loss) to Net Cash
(Required) by Operating Activities:
   Accounts Receivable                                     (22,483)          -
    Inventory                                              (15,415)          -
   Accounts payable                                        108,781     (19,944)
Stock Issued for Expenses                                  136,500           -
Depreciation and Amortization                                    -       3,451
Accrued expenses                                            57,511           -

Net Cash Required by Operating Activities                   (5,821)    (61,233)

Investing Activities:
   Notes Receivable/Prepaid                               ( 36,159)     91,519
Purchase of Assets                                               -      (2,215)

Net Cash Required by Investing Activities                  (36,159)     (2,215)

Financing Activities:   Loans                                8,500      24,000
Settlement Loans - Bank Overdraft                                -      (3,909)
Sale of Common Stock                                        11,500     130,000

Net Cash Provided by Financing Activities                   20,000     150,091

Increase (Decrease) in Cash and  Cash Equivalents          (21,980)      8,151

Cash and Cash Equivalents at Beginning Of Period            23,952      (3,914)

Cash and Cash Equivalents at End of  Period                  1,972       4,237

Supplemental Disclosures of Cash Flow Information:
Cash Paid During the Period for:
Interest                                                         -           -
Income Taxes                                                     -           -

Noncash Investing and Financing Activities:
    Stock Issued for Debt Extinguishment                         -     250,148
     7,750,000 shares at $0.01 for debt                     77,500           -
     20,300,000 shares at $ 0.003 to 0.005 for services    136,500           -
     9,750,000 shares at $ 0.004 for debt conversion             -      39,000
                                                           214,000     289,148

See accompanying notes to consolidated financial statements


                        SYNTHETIC TURF CORPORATION OF AMERICA
                           NOTES TO FINANCIAL STATEMENTS
                                  (Unaudited)

NOTE 1:  BASIS OF PRESENTATION

The Company.

Synthetic Turf Corporation of America, a Nevada corporation
("Company"), was incorporated in Nevada on July 24, 1984, as
Diversified Ventures, Ltd.  On March 27, 1987, the Company changed its
name to M.V.I.D. International Corporation; on April 6, 1994, the name
was changed to Micro-Lite Television. On October 25, 1996, the Company
changed its name to Superior Wireless Communications, Inc.; on August
18, 1999, the name was changed to JustWebit.com, Inc.  On November 6,
2002, the Company changed its name to Synthetic Turf Corporation of
America. The Company's fiscal year ends on December 31. The
accompanying financial statements only include the accounts of the
Company, whereas the financial statements for the year ended December
31, 2003 were consolidated and included its wholly owned subsidiary
International Surfacing of Colorado.  The Company disposed of its
interest in the subsidiary, effective as of January 3, 2004.

Interim Financial Statements.

The interim financial statements included herein have been prepared by
the Company, without audit pursuant to the rules and regulations of
the Securities and Exchange Commission ("SEC").  Certain information
and footnote disclosures normally included in annual financial
statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or
omitted.  The interim financial statements reflect, in the opinion of
management, all adjustments necessary (consisting only of normal
recurring adjustments) to present a fair statement of results for the
interim periods presented.  The operating results for any interim
period are not necessarily indicative of the results that may be
expected for the fiscal year ending December 31, 2004.  The
accompanying financial statements should be read in conjunction with
the consolidated financial statements and notes included in the
Company's Annual Report on Form 10-KSB for the fiscal year ended
December 31, 2003.

NOTE 2:  CRITICAL ACCOUNTING POLICIES

Use of Estimates.

The preparation of financial statements in accordance with accounting
principles generally accepted in the United States of America requires
management of the Company to make estimates and assumptions that
affect the reported amounts of assets and liabilities at the date of
the interim financial statements and the reported amounts of revenues
and expenses during the reporting period.  Such estimates include, but
are not limited to, revenue recognition and allowances, accrued
liabilities, deferred revenue, loss contingencies and accounting for
income taxes.  Actual results could differ from these estimates.

Revenue Recognition.

Revenue is recognized on a completed contract basis, i.e., when the
product or services are provided.

Inventory

Inventory is valued at specific identification adjusted to the lower
of cost or market value.

Impaired Fair Value of Financial Instruments.

The carrying amounts for the Company's cash, accounts payable, accrued
liabilities, due to stockholder and officers approximate fair value
due to the short-term maturity of these instruments.

Income Taxes.

In February 1992, the Financial Accounting Standards Board ("FASB")
issued Statement of Financial Accounting Standards ("SFAS") No. 109,
"Accounting for Income Taxes".  SFAS No. 109 required a change from
the deferred method of accounting for income taxes of Accounting
Principles Board Opinion No. 11 to the asset and liability method of
accounting for income taxes.  Under the asset and liability method of
SFAS No. 109, deferred tax assets and liabilities are recognized for
the future tax consequences attributable to differences between the
financial statement carrying amounts of existing assets and
liabilities and their respective tax bases.  Deferred tax assets and
liabilities are measured using enacted tax rates expected to apply to
taxable income in the years in which those temporary differences are
expected to be recovered or settled.  Under SFAS No. 109, the effect
on deferred tax assets and liabilities of a change in tax rates is
recognized in income in the period that includes the enactment date.
Effective January 1, 1993, the Company adopted SFAS No. 109.

Earnings (Loss) per Share.

In February 1997, the FASB issued SFAS No. 128, "Earnings per Share."
SFAS No. 128 simplifies the standards for computing earnings per share
("EPS") and was effective for financial statements issued for periods
ending after December 15, 1997, with earlier application not
permitted.  Effective January 1, 1998, the Company adopted SFAS No.
128.  Basic EPS is determined using net income divided by the weighted
average shares outstanding during the period.  Diluted EPS is computed
by dividing net income by the weighted average shares outstanding,
assuming all dilutive potential common shares were issued.  Since the
fully diluted losses per share for the first quarter of fiscal years
2004 and 2003 were antidilutive, basic and diluted losses per share
are the same.  Accordingly, rights to purchase common issuable upon
conversion of convertible debentures were not included in the
calculation of diluted earnings per common share.

NOTE 3:  GOING CONCERN CONSIDERATIONS

As shown in the accompanying interim financial statements, the Company
has incurred a net loss of $270,715 for the six months ending June 30,
2004.  As of June 30, 2004, the Company reported an accumulated
deficit of $9,510,081.  The industry in which the Company operates is
very dynamic and extremely competitive.  The Company's ability to
generate net income and positive cash flows is dependent on the
ability to continue to increase sales while reducing operating costs,
as well as the ability to raise additional capital.  Management is
following strategic plans to accomplish these objectives, but success
is not guaranteed.  As of June 30, 2004, these factors raise
substantial doubt about the Company's ability to continue as a going
concern. The financial statements do not include any adjustments to
reflect the possible future effects on the recoverability and
classification of assets or the amounts and classification of
liabilities that may result from the outcome of this uncertainty.

NOTE 4:  RELATED PARTIES

The Company's president is also the president of a public company that
is indebted to the Company in the amount of $93,201

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

     The following discussion and analysis of financial condition and
results of operations of the Registrant is based upon, and should be
read in conjunction with, its unaudited financial statements and
related notes included elsewhere in this Form 10-QSB, which have been
prepared in accordance with accounting principles generally accepted
in the United States.

Overview.

     The Registrant's core business is the sale of artificial turf
throughout the United States.  The Registrant has conducted its
business of turf sales and installation through the wholly owned
subsidiary International Surfacing of Colorado.  The sales and
installation for the 2003 fiscal year were concentrated in the State
of Colorado. The Registrant is a reseller of manufactured turf
providing warehousing and distributing turf to end users and is
concentrating its efforts on the sale of artificial and related
products turf instead of the installation of artificial turf.

     The Registrant's products and services continue to expand as a
wider acceptance of artificial turf becomes the landscape of choice
especially in drought areas of the country.  These products and
services are used principally by landscape contractors.  The product
is used as artificial home lawns, childcare playground surfacing,
soccer and football fields, municipalities and numerous other areas
where high traffic makes it difficult to keep grass. The company
believes that the artificial turf business will see a dramatic
increase due the ongoing advancements in the technology of artificial
turf.  Additionally, the current drought much of the United States is
experiencing and the related increase in watering restrictions as
water supplies continue to be under more strain favor the artificial
turf alternative.

     The Registrant rescinded the acquisition of its subsidiary,
International Surfacing of Colorado, Inc., as of December 31, 2003.

(a)  Revenues.

     The Registrant reported $59,030 in gross income for the six
months ended June 30, 2004, and $57,957 for the three-month period
ended June 30, 2004.  For the six months ended June 30, 2003, the
Registrant generated revenues of $8,520 and for the three-month period
then ended $3,386.  This represents an approximate 690% increase for
the six months period and an approximate 1,700 % increase over the
three-month period.  The sales increases for both the three and six
months period is due to new accounts that were sold through new
distributors added since 2003.

(b)  Selling, General and Administrative Expenses.

     Selling, general and administrative expenses for the six months
ended June 30, 2004 totaled $252,800, while the same expenses for the
same period ended June 30, 2003 totaled $186,944.  This represents an
increase of approximately 35% for this period over the same period
last year.  For the three months ended June 30, 2004, selling, general
and administrative expenses totaled $123,764, compared to $ 105,861
for the three months ended June 30, 2003.  This reflects an increase
of approximately 16%.  The increase in these expenses is due primarily
to the increase in consulting cost of the Registrant during 2004.

(c)  Depreciation and Amortization.

     Depreciation and amortization for both the six months and three
months ended June 30, 2004 and June 30, 2003  was zero.

(d)  Interest Expense.

     The Registrant incurred interest expense charges of $34,197 in
the six months ended June 30, 2004, compared with charges of $31,297
in the same period ended June 30, 2003; $17,997 for the three months
ended June 30, 2003 compared to $15,780 for the three months ended
June 30, 2003.  Nearly all of the current quarter's interest expense
is in the accrual on the amount owed to Newport Federal Financial
("Newport"), which is accruing at the rate of 24% per annum (the
default rate under the note).  Newport issued a demand to the
Registrant for payment of all principal and interest due on their
respective notes however the Registrant believes the statue of
limitations has expired on the principal and interest (see Certain
Indebtedness).

(e)  Income Tax Benefit.

     For the six months ended June 30, 2004, the Registrant had
available net operating loss carryforward of approximately $9.4
million which may provide future tax benefits expiring beginning in
June of 2006; this compares with net operating loss carryforward of
approximately $8.7 million in the previous year's period.  Because of
ownership changes nearly all of this net operating loss carryforward
may be limited for use by the Registrant by Internal Revenue Code
Section 381.  The Registrant has not recognized any of this limited
tax benefit as an asset due to the uncertainty of future income.

(f)  Net Loss.

     The Registrant reported a net loss of $270,715 for the six months
ended June 30, 2004.  This is compared to a net income of $34,960, for
the same period ended June 30, 2003,due  to a extraordinary gain of
$250,147 for debt extinguishment during that period.  Operations for
the three months ended June 30, 2004 resulted in a net loss of
$126,552 compared to a net loss of $ 121,684 for the same period in
2003.

Factors That May Affect Operating Results.

     The operating results of the Registrant can vary significantly
depending upon a number of factors, many of which are outside the
company's control.  General factors that may affect the Registrant's
operating results include:

     - market acceptance of and changes in demand for products and
       services;

     - a small number of customers account for, and may in future
       periods account for, substantial portions of the Registrant's
       revenue, and revenue could decline because of delays of customer
       orders or the failure to retain customers;

     - gain or loss of clients or strategic relationships;

     - announcement or introduction of new services and products by the
       Registrant or by its competitors;

     - price competition;

     - the ability to upgrade and develop systems and infrastructure to
       accommodate growth;

     - the ability to introduce and market products and services in
       accordance with market demand;

     - changes in governmental regulation; and

     - reduction in or delay of capital spending by clients due to the
       effects of terrorism, war and political instability.

     The Registrant believes that its planned growth and profitability
will depend in large part on the ability to promote its services, gain
clients and expand its relationship with current clients.
Accordingly, the Registrant intends to invest in marketing, strategic
partnerships, and development of its client base.  If the Registrant
is not successful in promoting its services and expanding its client
base, this may have a material adverse effect on its financial
condition and the ability to continue to operate the business.

     The Registrant is also subject to the following specific factors
that may affect the company's operating results:

(a)  Competition.

     The market for artificial turf is competitive and the
company expects competition to continue to increase.  In addition, the
companies with whom the Registrant has relationships could develop
products or services, which compete with the Registrant's products or
services.  In addition some competitors in the Registrant's market
have longer operating histories, significantly greater financial,
technical, marketing and other resources, and greater brand
recognition than the company does.  The Registrant also expects to
face additional competition as other established and emerging
companies enter the market for artificial turf. To be competitive, the
Registrant believes that it must, among other things, invest resources
in developing new products, improve its current products and maintain
customer satisfaction. Such investment will increase the Registrant's
expenses and affect its profitability. In addition, if it fails to
make this investment, the Registrant may not be able to compete
successfully with its competitors, which could have a material adverse
effect on its revenue and future profitability

(b)  Technological and Market Changes.

     The markets in which the Registrant competes are characterized by
new product introductions, evolving industry standards, and changing
needs of customers.  There can be no assurance that the Registrant's
existing products will continue to be properly positioned in the
market or that the company will be able to introduce new or enhanced
products into the market on a timely basis, or at all.  Currently, the
Registrant is focusing on upgrading and introducing new products.
There can be no assurance that enhancements to existing products or
new products will receive customer acceptance.

     There is the risk to the Registrant that there may be delays in
initial shipments of new products. Further risks inherent in new
product introductions include the uncertainty of price-performance
relative to products of competitors, competitors' responses to the
introductions and the desire by customers to evaluate new products for
longer periods of time.

(c)  Key Personnel.

     The Registrant's success is largely dependent on the
personal efforts and abilities of its senior management.  The loss of
certain members of the Registrant's senior management, including the
company's chief executive officer, chief financial officer and chief
technical officer, could have a material adverse effect on the
company's business and prospects.

     The Registrant intends to recruit in fiscal year 2004 employees
who are skilled in its industry. The failure to recruit these key
personnel could have a material adverse effect on the Registrant's
business. As a result, the Registrant may experience increased
compensation costs that may not be offset through either improved
productivity or higher revenue.  There can be no assurances that the
Registrant will be successful in retaining existing personnel or in
attracting and recruiting experienced qualified personnel.

Operating Activities.

     The net cash used by operating activities for the six months
ended June 30, 2004 was $5,821, as compared to $61,233 for the six
months ended June 30, 2003.  A significant portion of cash used in the
six months ended June 30, 2004 is attributed to stock issued for services.

Liquidity and Capital Resources.

     The Registrant currently has total current assets of $146,623 and
total current liabilities of $707,262 resulting in net working capital
deficit of $560,639. The Registrant will require additional working
capital to continue as a going concern.

     During the three months ended June 30, 2004, the Registrant sold
a total of 928,571 shares of common stock in Regulation D offerings to
two individuals for a total consideration of $6,500 (average of $0.007
per share).

     The Registrant continues to explore possible sources of financing
fund operations and provide the company with the ability to liquidate,
modify, extend or otherwise satisfy present or future indebtedness of
the Registrant.  While the Registrant's management believes it will be
successful in arranging adequate lines of equity or debt financing to
carry out its business plan, there is no assurance of that occurring.

     The Registrant's continued operations, as well as the
implementation of its business plan, therefore will depend upon its
ability to raise additional funds through bank borrowings, equity or
debt financing.  The Registrant estimates that it will need to raise
up to $350,000 or more over the next twelve months for such purposes.
However, adequate funds may not be available when needed or may not be
available on favorable terms to the Registrant. The ability of the
Registrant to continue as a going concern is dependent on additional
sources of capital and the success of the Registrant's business plan.
The Registrant's independent accountants' audit report included in the
Form 10-KSB for the year ended December 31, 2003 includes a
substantial doubt paragraph regarding the Registrant's ability to
continue as a going concern.

     If funding is insufficient at any time in the future, the
Registrant may not be able to take advantage of business opportunities
or respond to competitive pressures, or may be required to reduce the
scope of its planned product development and marketing efforts, any of
which could have a negative impact on its business, operating results
and financial condition.  In addition, insufficient funding may have a
material adverse effect on the company's financial condition, which
could require the company to:

     - curtail operations significantly;

     - sell significant assets;

     - seek arrangements with strategic partners or other parties that
       may require the company to relinquish significant rights to
       products, technologies or markets; or

     - explore other strategic alternatives including a merger or sale
       of the company.

     To the extent that the Registrant raises additional capital
through the sale of equity or convertible debt securities, the
issuance of such securities will result in dilution to existing
stockholders.  If additional funds are raised through the issuance of
debt securities, these securities may have rights, preferences and
privileges senior to holders of common stock and the terms of such
debt could impose restrictions on the Registrant's operations.
Regardless of whether the Registrant's cash assets prove to be
inadequate to meet the Registrant's operational needs, the Registrant
may seek to compensate providers of services by issuance of stock in
lieu of cash, which will also result in dilution to existing
shareholders.

Certain Indebtedness.

     (a)  In December 1999, the Registrant entered into a note
agreement with Newport Federal Financial ("Newport").  Newport loaned
the Registrant $250,000 under this note agreement at a rate of 12%.
This note was due and payable on January 3, 2002; on that date, the
rate of interest increased to 24%.  The Registrant failed to make the
payment, however Newport agreed to forgo collection on this note until
July 2002.  The Registrant has not made any interest or principal
payments to Newport and the note continues to be in default.  However,
the Registrant believes the statute of limitations for Newport's
enforcement of the loan has expired, and that a waiver of the statute
of limitations in the Newport loan documents is unenforceable.  Also,
the Registrant believes that the interest rate in the note may be
usurious.  There have been no discussions between Newport and the
Registrant concerning this debt for over two years and Newport has not
taken any action to enforce the loan.

     (b)  In February 2001, the Registrant entered into certain note
agreement with Jon R. Marple and Jon Marple former affiliates of the
Registrant.  Total indebtedness including principal and interest as of
December 31, 2002 to both parties was $ 292,000.  As of March 31, 2003
the Registrant entered into an agreement with both parties to forgive
the total indebtedness plus past due balances on the consulting
agreement for the issuance of 3,500,000 shares of the Registrant's
stock plus a 36 month note for $39,750 and two convertible notes
totalling $50,000, convertible into 6,000,000 shares of the
Registrant.  The effect of this transaction was a reduction in debt of
the company totalling approximately $310,000.

Inflation.

     The Registrant's management does not believe that inflation has
had or is likely to have any significant impact on the company's
operations.

Other.

     The Registrant does not provide post-retirement or post-
employment benefits requiring charges under Statements of Financial
Accounting Standards Nos. 106 and 112.

Critical Accounting Policies.

     The Securities and Exchange Commission ("SEC") has issued
Financial Reporting Release No. 60, "Cautionary Advice Regarding
Disclosure About Critical Accounting Policies" ("FRR 60"), suggesting
companies provide additional disclosure and commentary on their most
critical accounting policies.  In FRR 60, the Commission has defined
the most critical accounting policies as the ones that are most
important to the portrayal of a company's financial condition and
operating results, and require management to make its most difficult
and subjective judgments, often as a result of the need to make
estimates of matters that are inherently uncertain.  Based on this
definition, the Registrant's most critical accounting policies
include: (a) use of estimates in the preparation of financial
statements; (b) non-cash compensation valuation; and (c) revenue
recognition.  The methods, estimates and judgments the Registrant uses
in applying these most critical accounting policies have a significant
impact on the results the company reports in its financial statements.

(a)  Use of Estimates in the Preparation of Financial Statements.

     The preparation of these financial statements requires the
Registrant 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, the Registrant evaluates these estimates, including those
related to revenue recognition and concentration of credit risk.  The
Registrant bases its estimates on historical experience and on various
other assumptions that is 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.

(b)  Stock-Based Compensation Arrangements.

     The Registrant intends to issue shares of common stock to various
individuals and entities for management, legal, consulting and
marketing services.  These issuances will be valued at the fair market
value of the service provided and the number of shares issued is
determined, based upon the open market closing price of common stock
as of the date of each respective transaction.  These transactions
will be reflected as a component of selling, general and
administrative expenses in the accompanying statement of operations.

(c)  Revenue Recognition.

     Revenue is recognized on a completed contract basis, i.e., when
the product or services are provided. Inventory is valued at specific
identification adjusted to the lower of cost or market value.

Forward Looking Statements.

     The foregoing management's discussion and analysis of financial
condition and results of operations contains "forward looking
statements" within the meaning of Rule 175 of the Securities Act of
1933, as amended, and Rule 3b-6 of the Securities Act of 1934, as
amended.  The words "believe," "expect," "anticipate," "intends,"
"forecast," "project," and similar expressions identify forward-
looking statements.  These are statements that relate to future
periods and include, but are not limited to, statements as to the
Registrant's estimates as to the adequacy of its capital resources,
its need and ability to obtain additional financing, the features and
benefits of its products, its growth strategy, the need for additional
sales and support staff, its operating losses and negative cash flow,
its critical accounting policies, and factors contributing to its
future growth.  Forward-looking statements are subject to certain
risks and uncertainties that could cause actual results to differ
materially from those projected.  These risks and uncertainties
include, but are not limited to, those discussed above, as well as
risks related to the Registrant's ability to develop new technology
and introduce new products.  These forward-looking statements speak
only as of the date hereof.  The Registrant expressly disclaims any
obligation or undertaking to release publicly any updates or revisions
to any forward-looking statements contained herein to reflect any
change in its expectations with regard thereto or any change in
events, conditions or circumstances on which any such statement is based.

ITEM 3.  CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures.

     Within the 90 days prior to the end of the period covered by this
report, the Registrant carried out an evaluation of the effectiveness
of the design and operation of its disclosure controls and procedures
pursuant to Rule 13a-15 under the Securities Exchange Act of 1934, as
amended ("Exchange Act").  This evaluation was done under the
supervision and with the participation of the Registrant's president.
Based upon that evaluation, he concluded that the Registrant's
disclosure controls and procedures are effective in gathering,
analyzing and disclosing information needed to satisfy the
Registrant's disclosure obligations under the Exchange Act.

Changes in Disclosure Controls and Procedures.

     There were no significant changes in the Registrant's disclosure
controls and procedures, or in factors that could significantly affect
those controls and procedures since their most recent evaluation.

PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

     Other than as set forth below, the Registrant is not a party to
any material pending legal proceedings and, to the best of its
knowledge, no such action by or against the Registrant has been
threatened.

     (a)  On October 4, 1999 the Registrant was named as a defendant
in a lawsuit filed in Jefferson County, Texas.  The plaintiff,
Engineering & Wireless Services, Inc. ("EWS") demanded payment of
$27,748.71 for services rendered to the Registrant in 1996 and 1997.
The Registrant's President at the time, John C. Spradley, had written
a check for this same amount on April 2, 1997 that was returned,
unpaid and marked "NSF".  Mr. Spradley wrote this check without proper
authority by the Registrant, and actually was strictly forbidden by a
board resolution to write any checks in excess of $5,000.  The writing
of the check to EWS left the Registrant legally obligated to honor
this check.  The Registrant has not had any communications with any of
the parties of this suit for over 3 years.

     On December 1, 1999, EWS was granted a final default judgment in
the amount of $37,214.27, which included $9,249.56 in attorney fees.
The Registrant was notified of such judgment and was not in a position
to pay it.  On June 9, 2001, a writ of execution was issued by the
Third District Court of the State of Utah directing the Salt Lake
County Sheriff to collect $39,521.00 from the Registrant; this amount
included post judgment costs of $1412.44 and other costs of $894.29.

     On July 19, 2000, the Registrant entered into a settlement
agreement with EWS.  The Registrant agreed to pay EWS $31,000 over a
four month period and issued to EWS 45,000 shares of the Registrant's
common stock.  The Registrant has made the initial payment of $5,000
and delivered the stock due to EWS; but no other payments under the
settlement were made.  The Registrant has not reached an agreement
with EWS nor has it pursued any agreement during the past year.

     (b)  On March 9, 2004, the Metropolitan Airport Commission in the
City of Minneapolis, Minnesota as Plaintiff issued to the Registrant a
summons and complaint to collect the sum of  $15,936 for unpaid rent
during the year 2002.  The Registrant intends to respond to the
complaint and will work to settle this matter on a reasonable basis.

ITEM 2.  CHANGES IN SECURITIES.

     The Registrant made the following sales of unregistered
(restricted) securities during the quarter ended on June 30, 200:

     (a)  On April 7, 2004, the Registrant issued a total of 928,571
shares of common stock to two individuals for cash value of $6,500
($0.007 per share).

     (b) On June 30, 2004 the Registrant issued 7,750,000 shares of
common stock for conversion of debt valued at $77,500 ($0.01 per share)

     No commissions were paid in connection with these sales.  These
sales were undertaken under Rule 506 of Regulation D under the
Securities Act of 1933, as amended ("Act").  Each of the transactions
did not involve a public offering and each of the investors
represented that he was a "sophisticated" or "accredited" investor as
defined in Rule 502 of Regulation D.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

     Not applicable.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

     None.

ITEM 5.  OTHER INFORMATION.

     None.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K.

Exhibits.

     Exhibits included or incorporated by reference herein are set
forth in the attached Exhibit Index.

Reports on Form 8-K.

     No reports on Form 8-K were filed during the second quarter of
the fiscal year covered by this Form 10-QSB.


                                 SIGNATURE

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

                                       Synthetic Turf Corporation of America



Dated: August 16, 2004                 By: /s/  Gary Borglund
                                       Gary Borglund,
                                       President/Secretary/Treasurer

                                 EXHIBIT INDEX

Number                  Description

2.1     Agreement and Plan of Reorganization between the Registrant,
        Media Rage Of Utah, Inc., and the shareholders of Media Rage
        Of Utah, Inc., dated June 1, 1999 (incorporated by reference
        to Exhibit 10.1 to the Form 8-K filed on August 11, 1999).

2.2     Agreement of Sale of Shares between the Registrant and
        shareholders of H.J. Ventures, Inc., dated November 15, 2001
        (incorporated by reference to Exhibit 2 of the Form 8-K/A
        filed on December 14, 2001).

2.3     Agreement and Plan of Merger between the Registrant, ISC
        Acquisition Inc., and International Surfacing of Colorado,
        Inc. and its shareholders), dated December 9, 2002
        (incorporated by reference to Exhibit 2 of the Form 8-K
        filed on January 21, 2003).

3.1     Articles of Incorporation, dated July 17, 1984 (incorporated
        by reference to Exhibit 3.1 of the Form 10-KSB filed on
        April 13, 2001).

3.2     Articles of Amendment to the Articles of Incorporation,
        dated February 20, 1987 (incorporated by reference to
        Exhibit 3.2 of the Form 10-KSB filed on April 13, 2001).

3.3     Certificate of Amendment of Articles of Incorporation, dated
        March 28, 1994 (incorporated by reference to Exhibit 3.3 of
        the Form 10-KSB filed on April 13, 2001).

3.4     Certificate of Amendment of Articles of Incorporation, dated
        October 31, 1996 (incorporated by reference to Exhibit 3.4
        of the Form 10-KSB filed on April 13, 2001).

3.5     Certificate of Amendment to Articles of Incorporation, dated
        August 17, 1999 (incorporated by reference to Exhibit 3.5 of
        the Form 10-KSB filed on April 13, 2001).

3.6     Certificate of Amendment to Articles of Incorporation, dated
        April 12, 2002 (incorporated by reference to Exhibit 3.6 of
        the Form 10-KSB filed on April 15, 2003).

3.7     Certificate of Amendment to Articles of Incorporation, dated
        November 6, 2002 (incorporated by reference to Exhibit 3.7
        of the Form 10-KSB filed on April 15, 2003).

3.8     Bylaws, dated March 1, 2001 (incorporated by reference to
        Exhibit 3.6 of the Form 10-KSB filed on April 13, 2001).

4.1     1999 Equity Incentive Plan, dated May 1, 1999 (incorporated
        by reference to Exhibit 4.1 of the Form S-8 filed on October
        1, 1999).

4.2     Employee Stock Incentive Plan, dated March 5, 2001
        (incorporated by reference to Exhibit 4.1 of the Form S-8
        filed on March 13, 2001).

4.3     Non-Employee Directors and Consultants Retainer Stock Plan,
        dated March 5, 2001 (incorporated by reference to Exhibit
        4.2 of the Form S-8 filed on March 13, 2001).

4.4     Debenture Agreement executed by the Registrant in favor of
        Jon Richard Marple and Jon H. Marple, dated February 8, 2001
        (incorporated by reference to Exhibit 4.3 of the Form 10-QSB
        filed on May 15, 2001).

4.5     Common Stock Purchase Agreement between the Registrant and
        Silverwood Opportunity Fund, dated June 11, 2001
        (incorporated by reference to Exhibit 4.4 of the Form SB-2
        filed on August 31, 2001).

4.6     Amended and Restated Non-Employee Directors and Consultants
        Retainer Stock Plan, dated December 17, 2001 (incorporated
        by reference to Exhibit 4.2 of the Form S-8 POS filed on
        December 21, 2001).

4.7     Amended and Restated Employee Stock Incentive Plan, dated
        November 20, 2002 (incorporated by reference to Exhibit 4.1
        of the Form S-8 POS filed on January 9, 2003).

4.8     Amended and Restated Non-Employee Directors and Consultants
        Retainer Stock Plan (Amendment No. 2), dated November 20,
        2002 (incorporated by reference to Exhibit 4.2 of the Form
        S-8 POS filed on January 9, 2003).

10.1    Employment Agreement between the Registrant and Richard
        Dunning, dated January 3, 2003 (incorporated by reference to
        Exhibit 10.1 of the Form 10-QSB filed on November 13, 2003).

10.2    Employment Agreement between the Registrant and Gary
        Borglund, dated January 15, 2003 (incorporated by reference
        to Exhibit 10.5 of the Form 10-KSB filed on April 15, 2003).

10.3    Amendment to Employment Agreement between the Registrant and
        Gary Borglund, dated January 15, 2003 (incorporated by
        reference to Exhibit 10.6 of the Form 10-KSB filed on April
        15, 2003).

10.4    Separation Agreement between the Registrant, and Richard
        Dunning and Dennis McElhinney, dated January 22, 2004
        (incorporated by reference to Exhibit 10.4 of the Form 10-
        KSB filed on April 5, 2004).

31      Rule 13a-14(a)/15d-14(a) Certification of Gary Borglund (see below).

32      Section 1350 Certification of Gary Borglund (see below).