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 MARCH 31, 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 Other Jurisdiction of Incorporation         (I.R.S. Employer
                or Organization)                         Identification No.)

  2535 Pilot Knob Road, Suite 118, Mendota Heights, Minnesota        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 March 31, 2004, the Registrant had 193,043,752 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

                  BALANCE SHEET AS OF MARCH 31, 2004                          3

                  STATEMENTS OF OPERATIONS
                  FOR THE THREE MONTHS ENDED
                  MARCH 31, 2004 AND MARCH 31, 2003                           4

                  STATEMENTS OF CASH FLOWS
                  FOR THE THREE MONTHS ENDED
                  MARCH 31, 2004 AND MARCH 31, 2003                           5

                  STATEMENT OF CHANGES IN STOCKHOLDERS'
                  DEFICIT FOR THE PERIOD OF DECEMBER 31, 2003
                  TO MARCH 31, 2004                                           6

                  NOTES TO FINANCIAL STATEMENTS                               7

         ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS              10

         ITEM 3.  CONTROLS AND PROCEDURES                                    17

PART II - OTHER INFORMATION

         ITEM 1.  LEGAL PROCEEDINGS                                          17

         ITEM 2.  CHANGES IN SECURITIES                                      18

         ITEM 3.  DEFAULTS UPON SENIOR SECURITIES                            18

         ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS        18

         ITEM 5.  OTHER INFORMATION                                          19

         ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K                           19

SIGNATURE                                                                    20

PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS.

                       SYNTHETIC TURF CORPORATION OF AMERICA
                                  BALANCE SHEET
                                  MARCH 31, 2004
                                   (Unaudited)

                                      ASSETS

Current Assets
Cash in bank                                                       $        -
Accounts receivable                                                         -
Inventory                                                              26,699
Prepaid deposit                                                        45,728
Notes receivable                                                       21,531
Total Current Assets                                                   93,958

Other Assets
Notes receivable                                                            -
                                                                       93,958

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Bank overdraft                                                            295
Current portion of long-term debt                                      16,500
Note payable including accrued interest of $228,666                   478,666
Note payable short term                                                 3,500
Accounts payable and accrued expenses                                 157,397
Convertible subordinated debt                                          77,500
   Total Current Liabilities                                          733,858

Long Term Liabilities
Notes payable                                                          95,000

Total Liabilities                                                     828,858

Stockholders' Deficit
Common stock, $.001 par value;
authorized 250,000,000 shares;
issued and outstanding 193,043,751 shares                             193,043
Additional paid-in capital                                          8,455,587
Retained deficit)                                                  (9,383,530)

Total Stockholders' Deficit                                          (734,900)

                                                                       93,958

                  See accompanying notes to financial statements


                        SYNTHETIC TURF CORPORATION OF AMERICA
                             STATEMENTS OF OPERATIONS
                                  (Unaudited)

                                                         Three Months Ended
                                                              March 31,
                                                       2004              2003

Sales                                                  $     1,074    $  5,132

Cost of sales                                                    0       2,036

Gross Profit                                                 1,074       3,096

Selling, General, and Administrative Expenses              129,915      81,600

Depreciation and Amortization                                    -           -

Interest Charges (Net of Interest Income)                   15,581      15,000
                                                           145,496      96,600

Net Loss Before Income Taxes                              (144,422)    (93,504)

Income Tax Expense (Benefit)                                     -           -

Net Loss From Continuing Operations                       (144,422)    (93,504)

Extraordinary Item
Gain on extinguishment of debt                                   -     250,148
Loss on disposition of assets                                    -           -

Net Income (Loss)                                         (144,422)    156,644

Basic and Diluted Loss Per Common Share
Loss from continuing operations                              (0.00)     (0.001)
Income from extraordinary items                               0.00       0.002

Net Loss                                                     (0.00)      (0.01)

Weighted Average Number of Common Shares
   Used to Compute Net Income (Loss) per
   Weighted Average Share                              195,422,716 137,852,005

                   See accompanying notes to financial statements


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

                                                         Three Months Ended
                                                              March 31,
                                                       2004              2003

Cash Flows From Operating Activities
Net profit (loss)                                     $  (144,422)   $ 156,644
Adjustments to reconcile net profits (loss)
to net cash used in operating activities:
Stock issued for expenses                                  94,500       42,825
Depreciation and amortization                                   -        1,725
Changes in current accounts                                 2,469       19,694
Net Cash Used In
  Operating Activities                                    (47,453)     (52,123)

Cash Flow From Investing Activities                             -            -

Cash Flows From Financing Activities
Loans                                                      18,500       24,000
Loan - payments                                                 -            -
Loans - related parties                                         -            -
Sale of common stock                                        5,000       32,500
Net Cash Provided By
  Financing Activities                                     23,500       56,500

Increase (Decrease) In Cash and
  Cash Equivalents                                        (23,953)       4,377

Cash and Cash Equivalents at Beginning of Period           23,953       (3,871)

Cash and Cash Equivalents at End of Year                        -          506

Supplemental Disclosures of Cash Flow Information
Cash paid during the period for:
Interest                                                        -            -
Income taxes                                                    -            -

Noncash Investing and Financing Activities
   7,500,000 shares @ 0.005 for services                        -       37,500
 12,880,000 shares @ 0.010 for services                         -      128,800
   9,750,000 shares @ 0.004 for debt conversion                 -       39,000
   4,300,000 shares @ $0.015 for service                   64,500            -
   6,000,000 shares @ $0.005 for service                   30,000            -
                                                           94,500      205,300

                   See accompanying notes to financial statements


                        SYNTHETIC TURF CORPORATION OF AMERICA
                    STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT
                                     (Unaudited)


<TABLE>
<CAPTION>
                                         Common Stock          Additional
                                        Par Value $.001          Paid In                   Stockholders'
                                        Shares    Amount         Capital      Deficit        (Deficit)
<S>                                  <C>          <C>           <C>          <C>             <C>
Balance at 12/31/03                  191,858,038  $   191,858   $ 8,457,273  $(9,547,678)    $(898,548)

Issuance of common stock
   For cash at $0.005 to
      $0.007 per share                   885,714          885         4,114            -         5,000

   For services at $0.005 to
      $0.015 per share                10,300,000       10,300        84,200            -        94,500

Cancelled due to recision
       at $0.01 per share            (10,000,000)     (10,000)      (90,000)           -      (100,000)

Discontinued operations                                                          308,570       308,570

Net Loss for quarter                                                            (144,422)     (144,422)

Balance at 3/31/04                    193,043,752  $   193,043   $ 8,455,587  $(9,383,530)   $(734,900)
</TABLE>


                     See accompanying notes to 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 is valued at specific
identification adjusted to the lower of cost or market value.

Depreciation.

Fixed assets are depreciated by the straight-line method over five
years.  Employment contracts are amortized by the straight-line basis
over three years.

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 $144,442 for the quarter ended March 31,
2004.  As of March 31, 2004, the Company reported an accumulated
deficit of $9,383,530.  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 March 31, 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 with
whom the Company has deposited $45,728 on a purchase order and shares
office space.

NOTE 5:  CASH FLOWS

Following are the changes in the current accounts:

Increase in cash:

Accounts receivable                     $(11,532)
Inventory                                (19,149)
Prepaid deposit                           21,322
Accounts payable                          11,533
Bank overdraft                               295

  Total                                 $  2,469

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 markets and sells a distinctive and recognized
line of artificial turf products manufactured by Avery Sports Turf.
Such products include natural landscape, safe play area and putting
green materials and related accessory products.  The Registrant's
primary market area is the western portion of the United States,
where shrinking water supplies are creating an increasing demand for
artificial turf products in residential, daycare and commercial
landscape applications. The Registrant's products are distributed
primarily to wholesale customers and landscape installation
contractors.

     The Registrant acquired a turf installation enterprise in
January of 2003, and held it for twelve months, but the acquisition
was not successful and it was discontinued at the end of 2003.

     The Registrant is implementing a plan to acquire and warehouse
an inventory of turf products at strategic locations throughout its
market territories, but it will need to raise significant additional
financing or secure a working capital line of credit in order to
successfully fund such expanded operations.  If the Registrant is not
able to complete a financing or secure a working capital line of
credit in a timely manner, it will need to implement fundamental
changes to its business and operations which will likely include
substantially reducing, suspending, or terminating such a capacity
expansion and substantially reducing its operating expenditures.

Results of Operations.

(a)  Revenues.

     The Registrant reported $1,073 in gross income for the three
months ended March 31, 2004.  This represents an approximate 79%
decrease from the three months ended March 31, 2003, when the
Registrant  generated revenues of $5,132.  The decrease in revenues
was a result of the Registrant's discontinuing its web site business
and start-up of its turf business.

(b)  Selling, General, and Administrative Expenses.

     The operating loss for the three months ended March 31, 2004, was
Attributable mainly to selling, general, and administrative ("SG&A")
expenses of which salaries and professional services made up the
largest portion.  Professional fees and outside services in the
current quarter totaled $116,233, or approximately 80% of SG&A costs.
Professional fees of $68,116 (approximately 71% of SG&A costs) were
incurred in the three months ended March 31, 2003.

(c)  Depreciation and Amortization.

     Depreciation and amortization for the three months ended March
31, 2004, was zero and in the three months ended March 31, 2003, was
$1,725. The difference is attributable to the Registrant's disposition
of all depreciable assets during the 2003 fiscal year.

(d)  Interest Expense.

     The Registrant incurred interest charges (net of interest income)
of $15,581 in the three months ended March 31, 2004, compared with
such charges of $15,000 in the three months ended March 31, 2003.
Most of the interest expense in the quarter ended March 31, 2004 is in
the accrual on the amounts owed to Newport Financial (as discussed
below), and to former officers of the Registrant.  The Registrant
successfully restructured the notes with the former officers and the
interest associated with these restructured notes will be less in the future.

(e)  Income Tax Benefit.

     At March 31, 2004, the Registrant had available net operating
loss carryforwards of approximately $9 million that may provide future
tax benefits expiring beginning in June of 2006; this compares with
net operating loss carryforwards of approximately $7 million at March
31, 2003.  Approximately $1,000,000 of this net operating loss was
carried forward from the business of Marrco Communications, Inc. and
is limited under Internal Revenue Code Section 381.  This limits the
use of this portion of the Registrant's net operating loss
carryforward to approximately $70,000 per year.  The Registrant has
not recognized any of this tax benefit as an asset due to uncertainty
of future income.  The annual limitation could result in the
expiration of the net operating loss before utilization.

(f)  Net Loss.

     The Registrant reported a net loss of ($144,422) for the three
months ended March 31, 2004, compared to net income of $156,644 for
the three months ended March 31, 2003.  The difference is due to a
$250,148 gain in the 2003 period from forgiveness of indebtedness,
which exceeded the Registrant's operating loss and thereby created net
income

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.

Liquidity and Capital Resources.

     The Registrant currently has total current assets of $26,404 and
total current liabilities of $656,064, resulting in net working
capital deficit of $ 629,660. Newport Federal note and accrued
interest, which is in default, accounts for $478,666 of the current
liabilities.  The Registrant is currently in negotiations for
additional capital to finance its future growth plans.

     During the three months ended March 31, 2004, the Registrant sold
a total of 885,714 shares of common stock in Regulation D offerings to
two individuals for a total consideration of $5,000 (average of
$0.0056 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 Registrant's
operations.

Other.

     The Registrant does not provide post-retirement or post-
employment benefits requiring charges under Statements of Financial
Accounting Standards No. 106 and No. 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, its profitability and factors
contributing to its future growth and profitability.  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, and its ability
to find additional financing.  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 March 31, 2004:

     On March 24, 2004, the Registrant sold 885,714 shares of common
stock to two individuals for consideration of $5,000 (average of
$0.0056 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.

     On March 31, 2004 , the Registrant cancelled 10,000,000 shares of
common stock in connection with its disposition of a former
subsidiary, International Surfacing of Colorado, which had been valued
at $100,000 ($0.01 per share).

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

     The Registrant is currently, and has remained since the second
quarter of 2002, in default of a certain note, as discussed under Part
I, Item 2 above.  At this time, the Registrant is unable to make any
payments of principal or interest to the holder of the note.  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.

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

     None.

ITEM 5.  OTHER INFORMATION.

     In addition to being a director of the Registrant, Gary Borglund
is also a director of the following reporting companies: Avery Sports
Turf, Inc., W-J International, Ltd. and NVCN, Inc.  Mark Crist, a
director of the Registrant, is also a director of Diamond Hitts
Production, Inc., a reporting company.

     Although the Registrant has determined that the company does not
have an audit committee financial expert serving on its audit
committee because the company has been unable to secure the services
of such a person, it is actively seeking one or more such persons.

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.

     The following report on Form 8-K was filed during the first
quarter of the fiscal year covered by this Form 10-QSB:

     A Form 8-K/A filed on March 8, 2004 to report that on February
24, 2004, the Registrant consummated a transaction with Richard
Dunning and Dennis McElhinney, the two former stockholders of
International Surfacing of Colorado, Inc.  Under the terms of the
closed transaction: (a) employment agreements between the
Registrant and the Former ISC Stockholders were cancelled and all
amounts previously due thereunder to the Former ISC Stockholders
were forgiven, (b) 100% of the issued and outstanding shares of
the Registrant's subsidiary were returned to the Former ISC
Stockholders with a cash payment of $6,000, (c) the former ISC
Stockholders will return for cancellation 10,000,000 of the
restricted shares of the Registrant they received under the
Agreement, (d) the Registrant will make a further payment to the
Former ISC Stockholders of 50% of the subsidiary's 2003 earnings
before income tax, depreciation and amortization, and (e) the
Registrant and the Former ISC Stockholders each released the
others from liabilities or claims arising from the 2003 merger.
The effective date of the transaction was the close of business
on December 31, 2003.

                             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: May 10, 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).