UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB


(Mark One)


[x]  QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
     OF 1934


                  For the quarterly period ended March 31, 2004


[ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT


                  For the transition period from ____ to _____


                           Commission file no. 0-15303


                                   ABSS, CORP.

                 (Name of Small Business Issuer in its Charter)


        Delaware                                        73-1215433
(State or other jurisdiction of            (IRS Employer Identification Number)
 incorporation or organization)


                       385 Freeport, #1, Sparks, NV 89431

               (Address of Principal Executive Offices) (Zip Code)


                                  (917)981-4569

                (Issuer's Telephone Number, Including Area Code)


Check  whether  the issuer:  (1) filed all reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or for
such  shorter  period  that  the  registrant  was  required  to  file  such
reports),  and (2) has been  subject to such  filing  requirements  for the
past 90 days.  Yes [X] No [ ]


APPLICABLE ONLY TO CORPORATE ISSUERS


State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:

As of May 14, 2004, 11,617,043 shares of common stock were outstanding.

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

<PAGE>



                                   ABSS, CORP.


                                TABLE OF CONTENTS



<TABLE>

PART I - FINANCIAL INFORMATION                                                                         PAGE

Item 1.   Financial Statements

<S>                                                                                                     <C>
          Condensed Consolidated Balance Sheets - March 31, 2004 and
          December 31, 2003                                                                              4

          Condensed Consolidated Statements of Operations and Comprehensive
          Income for the Three Months Ended March 31, 2004 and 2003.                                     5

          Consolidated Statements of Cash Flows for the Three Months March 31,
          2004 and 2003.                                                                                 6

          Notes to Condensed Consolidated Financial Statements                                           7

Item 2.   Management's Discussion and Analysis or Plan of Operation                                      7

Item 3.   Controls and Procedures                                                                        8


PART II- OTHER INFORMATION

Item 1.   Legal Proceedings                                                                              8

Item 2.   Changes in Securities and Use of Proceeds                                                      9

Item 3    Defaults upon Senior Securities                                                                9

Item 6. Exhibits and Reports on Form 8-K                                                                10

Certification                                                                                           19
</TABLE>


<PAGE>

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

As used herein, the term "Company" refers to ABSS, Corp,. a Delaware
corporation, and its subsidiaries and predecessors unless otherwise indicated.
Unaudited, consolidated condensed interim financial statements including a
balance sheet for the Company as of the quarter ended March 31, 2004 and
statements of operations, and statements of cash flows for the interim period up
to the date of such balance sheet and the comparable period of the preceding
year are attached hereto as Pages F-1 through F-5 and are incorporated herein by
this reference.

BASIS OF PRESENTATION

The accompanying unaudited financial statements are presented in accordance with
accounting principles generally accepted in the United States of America for
interim financial information and the instructions for Form 10-QSB and Item 310
under subpart A of Regulation S-B. Accordingly, they do not include all of the
information and footnotes required by accounting principles generally accepted
in the United States of America for complete financial statements. The
accompanying statements should be read in conjunction with the audited financial
statements for the years ended December 31, 2003 and December 31, 2002. In the
opinion of management, all adjustments (consisting only of normal occurring
accruals) considered necessary in order to make the financial statements not
misleading have been included. Operating results for the quarter ended March 31,
2004 are not necessarily indicative of results that may be expected for the year
ended December 31, 2004. The financial statements are presented on the accrual
basis.

<PAGE>


                          ABSS, CORP. AND SUBSIDIARIES

                      CONDENSED CONSOLIDATED BALANCE SHEETS
                      March 31, 2004 and December 31, 2003
<TABLE>
<CAPTION>

                                                                               March 31,          December 31,
                                                                                 2004                2003
                                                                             (Unaudited)          (Audited)
                                     ASSETS

Current Assets
<S>                                                                              <C>              <C>
  Cash and cash equivalents                                                      $   1,624        $     9,417
                                                                        -------------------  -----------------

  Total Current Assets                                                               1,624              9,417
                                                                        -------------------  -----------------


Total Assets                                                                     $   1,624        $     9,417
                                                                        ===================  =================


                 LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)

Current Liabilities
  Notes payable-Related party                                                    $ 200,000        $   200,000
  Accounts payable and accrued liabilities                                         137,012            137,931
  Shareholder loans                                                                 36,600             36,400
  Accrual for judgments, litigation and contingencies                              240,000            240,000
                                                                        -------------------  -----------------

  Total Current Liabilities                                                        613,612            614,331
                                                                        -------------------  -----------------


Stockholders' Equity(Deficit)
  Preferred stock, Series A, C and Redeemable
    All recalled and retired                                                             -                  -
  Common stock, $.01 par value, 20,000,000
    authorized, 11,647,043 and 11,617,043 shares issued
    and outstanding at March 31, 2004 and
    December 31, 2003, respectively                                                116,470            116,170
  Additional paid-in capital                                                     8,410,888          8,408,188
  Retain earnings (deficit)                                                     (9,139,346)        (9,129,272)
                                                                        -------------------  -----------------

  Total Stockholders' Equity (Deficit)                                            (611,988)          (604,914)
                                                                        -------------------  -----------------


Total Liabilities and Stockholders' Equity (Deficit)                             $   1,624        $     9,417
                                                                        ===================  =================

</TABLE>

                                       4

<PAGE>


                          ABSS, CORP. AND SUBSIDIARIES

                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                   Three Months Ended March 31, 2004 and 2003
<TABLE>
<CAPTION>
                                                                           Three Months      Three Months
                                                                              Ended             Ended
                                                                            March 31,         March 31,
                                                                               2004              2003
                                                                         ----------------- -----------------
                                                                          (Unaudited)         (Unaudited)
<S>                                                                           <C>                <C>
REVENUES                                                                      $         -        $        -
                                                                         ----------------- -----------------

COST OF SALES                                                                           -                 -
                                                                         ----------------- -----------------

  Gross profit                                                                          -                 -
                                                                         ----------------- -----------------

COSTS AND EXPENSES
  Depreciation and amortization                                                         -                 -
  General and administrative                                                        6,580             8,000
                                                                         ----------------- -----------------

Total costs and expenses                                                            6,580             8,000
                                                                         ----------------- -----------------

INCOME(LOSS) FROM OPERATIONS                                                       (6,580)           (8,000)
                                                                         ----------------- -----------------

OTHER INCOME(EXPENSE)
  Reduction for litigation costs                                                        -                 -
  Interest income                                                                       6                 -
  Interest expense                                                                 (3,500)                -
  Debt forgiveness                                                                      -           141,232
                                                                         ----------------- -----------------

Total other income(expense)                                                        (3,494)          141,232
                                                                         ----------------- -----------------

INCOME(LOSS) BEFORE INCOME TAXES                                                  (10,074)          133,232

PROVISION FOR INCOME TAXES                                                              -                 -
                                                                         ----------------- -----------------

NET INCOME(LOSS)                                                              $   (10,074)       $  133,232
                                                                         ================= =================


Weighted average shares outstanding                                            11,622,318         5,717,043
                                                                         ================= =================

Income/(Loss) per share-basic and diluted                                     $     (0.00)       $     0.02
                                                                         ================= =================


</TABLE>

                                       5

<PAGE>



                          ABSS, CORP. AND SUBSIDIARIES

                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                   Three Months Ended March 31, 2004 and 2003
<TABLE>
<CAPTION>

                                                                            Three Months          Three Months
                                                                               Ended                 Ended
                                                                              March 31,            March 31,
                                                                                2004                  2003
                                                                          -----------------     -----------------
                                                                             (Unaudited)           (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                                                          <C>                      <C>
     Net income (loss)                                                       $ (10,074)               $ 133,232
     Adjustments to reconcile net loss to net cash used
          in operating activities:
             Depreciation and amortization                                          --                       --
             Cancellation of debt                                                   --                 (141,232)
          Changes in assets and liabilities:
             Increase in accounts payable and accrued expenses                    (919)                   8,000
                                                                             ---------                ---------

             Net cash used in operating activities                             (10,993)                      --
                                                                             ---------                ---------

CASH FLOWS FROM INVESTING ACTIVITIES:
      Net cash used in investing activities                                         --                       --
                                                                             ---------                ---------

CASH FLOWS FROM FINANCING ACTIVITIES:
      Issuance of common stock                                                   3,000                       --
      Increase in amounts due to shareholder                                       200                       --
                                                                             ---------                ---------

             Net cash provided by financing activities                           3,200                       --
                                                                             ---------                ---------

             Net Increase (decrease) in Cash                                    (7,793)                      --

CASH AT BEGINNING PERIOD                                                         9,417                       --
                                                                             ---------                ---------

CASH AT END OF PERIOD                                                        $   1,624                $      --
                                                                             =========                =========

SUPPLEMENTAL CASH FLOW INFORMATION:

     Debt cancellation-Accounts payable and due to shareholder               $      --                $ 141,232
                                                                             =========                =========

     Cash paid for interest                                                  $      --                $      --
                                                                             =========                =========

     Cash paid for income taxes                                              $      --                $      --
                                                                             =========                =========


</TABLE>

                                       6

<PAGE>

ABSS, CORP. AND SUBSIDIARIES


NOTES TO UNAUDITED CONSOLIDATED INTERIM


CONDENSED FINANCIAL STATEMENTS


FOR THE PERIOD ENDED MARCH 31, 2004


NOTE 1 - BASIS OF PRESENTATION

The interim financial statements at March 31, 2004 and for the three month
periods ended March 31, 2004 and 2003 are unaudited, but include all adjustments
which the Company considers necessary for a fair presentation.

The accompanying unaudited financial statements are for the interim periods and
do not include all disclosures normally provided in annual financial statements,
and should be read in conjunction with the Company's Form 10-KSB for the year
ended December 31, 2003. The accompanying unaudited interim financial statements
for the three month periods ended March 31, 2004 and 2003, are not necessarily
indicative of the results which can be expected for the entire year.

The preparation of financial statements in conformity with generally accepted
accounting principles in the United States of America requires management to
make estimates and assumptions that affect the reported amounts of assets and
liabilities at the date of the financial statements and the reported amounts of
revenues and expenses during the reporting period. Actual results could differ
from those estimates.

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of its
wholly owned subsidiaries. All inter-company balances and transactions have been
eliminated.

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

LIQUIDITY

During the three months ended March 31, 2004, the Company's working capital
decreased. This was due to operating losses incurred during this quarter. The
Company does not currently have sufficient capital in its accounts, nor
sufficient firm commitments for capital to assure its ability to meet its
current obligations or to continue its planned operations. The Company is
continuing to pursue working capital and additional revenue through the seeking
of the capital it needs to carry on its planned operations. There is no
assurance that any of the planned activities will be successful. During March
2004, a total of 30,000 options were exercised for a total of $3,000.

CAPITAL RESOURCES

As a result of its limited liquidity, the Company has limited access to
additional capital resources. The Company does not have the capital to totally
fund the obligations that have matured to any of its vendors and shareholders.
The shareholders have agreed to roll over any existing loans until the company
has stronger liquidity.

The Company has received additional capital through the expansion of vendor
financing and loans from its directors and shareholders during previous quarters
and expects such financing will be its only source of capital in the near
future. Additionally, certain options have been exercised to provide the working
capital needed for the operations of the Company.

Though the obtaining of the additional capital is not guaranteed, the management
of the Company believes it will be able to obtain the capital required to meet
its current obligations and actively pursue its planned business activities.

OPERATIONS

The previous operations of the Company were ceased. Until the Company obtains
the capital required to develop any properties or businesses and obtains the
revenues needed from its future operations to meet its obligations, the Company
will be dependent upon sources other than operating revenues to meet its
operating and capital needs. Operating revenues may never satisfy these needs.

Until the capital is obtained to enter into its planned operations discussed
above, the Company will need additional capital.

SUBSEQUENT EVENT

On May 7, 2004, the Company held a shareholder's meeting in which it approved
the following actions:

1.Elect Alan Lew, Aaron Etra, and Andre Todd to the Board of Directors for the
ensuing year; 2.Change name of the Company to NT Holding Corp.; 3.Re-incorporate
the domicile of the Company from Delaware to Nevada; 4.The engagement of
independent auditors, Madsen & Associates CPAs, Inc.; 5.Increase in authorized
shares from twenty (20) million to one hundred (100) million; 6.The Company's
Employee Stock Option Plan; and 7.Reverse stock split (pro-rata reduction of
outstanding shares) of 4 old shares for 1 new share of the Company's issued and
outstanding shares of Common Stock.

                                       7

<PAGE>

ITEM 3. CONTROLS AND PROCEDURES

 (a) Evaluation of disclosure controls and procedures.

Our Chief Executive Officer and Chief Financial Officer (collectively the
"Certifying Officers") maintain a system of disclosure controls and procedures
that is designed to provide reasonable assurance that information, which is
required to be disclosed, is accumulated and communicated to management timely.
Under the supervision and with the participation of management, the Certifying
Officers evaluated the effectiveness of the design and operation of our
disclosure controls and procedures (as defined in Rule [13a-14(c)/15d-14(c)]
under the Exchange Act) within 90 days prior to the filing date of this report.
Based upon that evaluation, the Certifying Officers concluded that our
disclosure controls and procedures are effective in timely alerting them to
material information relative to our company required to be disclosed in our
periodic filings with the SEC.

(b) Changes in internal controls.

Our Certifying Officers have indicated that there were no significant changes in
our internal controls or other factors that could significantly affect such
controls subsequent to the date of their evaluation, and there were no such
control actions with regard to significant deficiencies and material weaknesses.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company was sued in connection with its acquisition of Silver Valley Energy
(SVE) and in October 2000 the Company received a default judgment against it in
the amount of $960,000. CHC, currently a related party based on the stock issued
in the settlement agreement, negotiated and bought out and paid off SVE. The
Company then negotiated a settlement with CHC on September 2, 2003. The terms of
the settlement were that the company issued a two hundred thousand dollar
promissory note for a period of one year with an interest rate of seven percent
and issued four million shares of its restricted common stock. Additionally, the
company appointed two nominees to its Board of Directors. These actions
effectively removed $960,000 out of accrual for udgments, litigation and
contingencies and replaced it with $200,000 notes payable to related party, both
recognized as current liabilities.

The former Chief Executive Officer of BidInvite, Inc has sued the Company. The
lawsuit is filed in the Superior Court of the State of Delaware, Sussex County,
entitled "David Venables v Unico, Inc. and BidInvite.com, Inc., Case No
OOC-11-015 THG." The case is a claim for unpaid wages and breach of contract. On
December 12, 2000 Venables obtained a judgment by default (for failure to
respond to the Complaint) against Unico,Inc. and BidInvite. The amount of the
judgment is $1,360,000. Management believes that the suit can be settled on
favorable terms out of court.

NexGen has alleged that the Company is in default with respect to its $200,000
note payable issued in connection with its acquisition of The Independent News.
At December 31, 2000 $156,000 remains unpaid. At December 31, 2001 the $156,000
remaining unpaid was written off to $ -0- as management believes that certain
financial misrepresentations were made in connection with its acquisition of The
Independent News. Nothing has been heard from NexGen lately. Legal Counsel
indicates it does not appear likely that NexGen will be taking any affirmative
action.

The Company is also named in a lawsuit against Independent News (now defunct)
for bills due and owing apparently for the printing of the prior Independent
News. Legal counsel indicates that Independent News, now defunct, would not pay
it and that it would be difficult, if not impossible, for the plaintiff to show
liability on behalf of the Company (Unico) as a separate operating corporate
entity to be responsible for the bills and obligations of the Independent News.

Management estimates that the costs to settle these judgments and lawsuits for
the Company should not exceed an aggregate of $240,000. Accordingly, the accrual
for litigation and judgments is recognized in the financial statements at
$240,000 as of December 31, 2003 and March 31, 2004.

                                       8

<PAGE>

Item 2. Change of Securities


None.


Item 3. Defaults Upon Senior Securities.


None


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.

On February 23, 2004, the Company filed an 8K based on a change in accountant
and on March 10, 2004 the Company filed an amendment to the Form 8K filed on
February 23, 2004.


                                   SIGNATURES


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 in its
behalf by the undersigned, thereunto duly authorized, on May 14, 2004.


ABSS, Corp.
Registrant


/s/ Alan Lew
------------------------------
    Alan Lew
    CEO, CFO and Director



                                       9

<PAGE>