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 September 30, 2003



[ ]  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)


                                 P.O. Box 723244
                                Atlanta, GA 31139
                            (Issuer's Former Address)


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 November 13, 2003, 11,217,043 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
<S>                                                                                                      <C>
Item 1. Financial Statements
Condensed Consolidated Balance Sheets - September 30, 2003
  and December 31, 2002                                                                                  4

Condensed Consolidated Statements of Operations and Comprehensive Income for the
Nine and Three Months Ended September 30, 2003 and 2002.                                                 5

Condensed Consolidated Statements of Cash Flows for the
  Nine Months Ended September 30, 2003 and 2002.                                                         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 September 30, 2003 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, 2002 and December 31, 2001. 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 September
30, 2003 are not necessarily indicative of results that may be expected for the
year ended December 31, 2003. The financial statements are presented on the
accrual basis.

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 September 30, 2003 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 4 through 8 and are incorporated herein by this
reference.

<PAGE>

                          ABSS, CORP. AND SUBSIDIARIES

                      CONDENSED CONSOLIDATED BALANCE SHEETS
                    September 30, 2003 and December 31, 2002

<TABLE>
<CAPTION>

                                                               September 30,        December 31,
                                                                    2003                2002
                                                                (Unaudited)          (Audited)
                                                                -----------          ---------
                              ASSETS

Current Assets
<S>                                                             <C>                 <C>
  Cash and cash equivalents                                     $             -     $            -
                                                             -------------------  -----------------

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


Total Assets                                                    $             -     $            -
                                                             ===================  =================

          LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)

Current Liabilities
  Notes payable-Related party                                   $       200,000     $            -
  Accounts payable and accrued liabilities                              154,447            132,463
  Shareholder loans                                                           -            113,794
  Accrual for judgments, litigation and contingencies                   240,000          1,200,000
                                                             -------------------  -----------------

  Total Current Liabilities                                             594,447          1,446,257
                                                             -------------------  -----------------


Stockholders' Equity(Deficit)
  Preferred stock, Series A, C and Redeemable
    All recalled and retired                                                  -                  -
  Common stock, $.001 par value, 100,000,000
    authorized, 11,217,043 and 5,717,043 shares issued
    and outstanding at September 30, 2003 and
    December 31, 2002, respectively                                      11,217              5,717
  Additional paid-in capital                                          8,473,141          8,191,141
  Retain earnings (deficit)                                          (9,078,805)        (9,643,115)
                                                             -------------------  -----------------

  Total Stockholders' Equity (Deficit)                                 (594,447)        (1,446,257)
                                                             -------------------  -----------------


Total Liabilities and Stockholders' Equity (Deficit)            $             -     $            -
                                                             ===================  =================
</TABLE>


                                       4

<PAGE>


                          ABSS, CORP. AND SUBSIDIARIES

                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
      Nine Months Ended September 30, 2003 and 2002 and Three Months Ended
                          September 30, 2003 and 2002

<TABLE>
<CAPTION>


                                                    Nine Months        Nine Months        Three Months      Three Months
                                                       Ended              Ended              Ended             Ended
                                                   September 30,      September 30,      September 30,     September 30,
                                                        2003              2002                2003              2002
                                                  ----------------- ------------------  ----------------- -----------------
                                                    (Unaudited)        (Unaudited)         (Unaudited)       (Unaudited)
<S>                                                   <C>                 <C>                 <C>               <C>
REVENUES                                              $          -        $         -         $        -        $        -
                                                  ----------------- ------------------  ----------------- -----------------

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

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

COSTS AND EXPENSES
  Depreciation and amortization                                  -              2,570                  -               857
  General and administrative                               135,848            513,277            112,848           360,800
                                                  ----------------- ------------------  ----------------- -----------------

Total costs and expenses                                   135,848            515,847            112,848           361,657
                                                  ----------------- ------------------  ----------------- -----------------

INCOME(LOSS) FROM OPERATIONS                              (135,848)          (515,847)          (112,848)         (361,657)
                                                  ----------------- ------------------  ----------------- -----------------

OTHER INCOME(EXPENSE)
  Reduction for litigation costs                           560,000                  -            560,000                 -
  Interest expense                                          (1,074)                 -             (1,074)                -
  Debt forgiveness                                         141,232                  -                  -                 -
                                                  ----------------- ------------------  ----------------- -----------------

Total other income(expense)                                700,158                  -            558,926                 -
                                                  ----------------- ------------------  ----------------- -----------------

INCOME(LOSS) BEFORE INCOME TAXES                           564,310           (515,847)           446,078          (361,657)

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

NET INCOME(LOSS)                                      $    564,310        $  (515,847)        $  446,078        $ (361,657)
                                                  ================= ==================  ================= =================


Weighted average shares outstanding                      4,697,953          2,487,044          7,390,956         5,181,826
                                                  ================= ==================  ================= =================

Income/(Loss) per share-basic and diluted             $       0.12        $     (0.21)        $    (0.06)       $    (0.07)
                                                  ================= ==================  ================= =================
</TABLE>



                                       5

<PAGE>


                          ABSS, CORP. AND SUBSIDIARIES

                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                  Nine Months Ended September 30, 2003 and 2002
<TABLE>
<CAPTION>

                                                                  Nine Months        Nine Months
                                                                     Ended              Ended
                                                                 September 30,      September 30,
                                                                      2003               2002
                                                                -----------------  -----------------
                                                                   (Unaudited)        (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                                             <C>                 <C>
     Net income (loss)                                          $       564,310     $     (515,847)
     Adjustments to reconcile net loss to net cash used
          in operating activities:
             Depreciation and amortization                                    -              2,570
             Common stock issued for services                            87,500            177,227
             Reduction in litigation costs                             (560,000)                 -
             Cancellation of debt                                      (141,232)                 -
          Changes in assets and liabilities:
             Increase in accounts payable and accrued expenses           49,422             80,065
                                                                ---------------     --------------

             Net cash used in operating activities                            -           (255,985)
                                                                ---------------     --------------

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

CASH FLOWS FROM FINANCING ACTIVITIES:
      Increase in amounts due to shareholder                                  -            231,973
                                                                ---------------     --------------

             Net cash provided by financing activities                        -            231,973
                                                                ---------------     --------------

             Net Increase (decrease) in Cash                                  -            (24,012)

CASH AT BEGINNING PERIOD                                                                    24,074
                                                                ---------------     --------------

CASH AT END OF PERIOD                                           $             -     $           62
                                                                ==============      ==============

SUPPLEMENTAL CASH FLOW INFORMATION:

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

     Stock issued in exchange for goods, services and license   $        87,500     $      215,141
                                                                ===============     ==============

     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 SEPTEMBER 30, 2003


NOTE 1 - BASIS OF PRESENTATION

The interim financial statements at September 30, 2003 and for the nine and
three month periods ended September 30, 2003 and 2002 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, 2002. The accompanying unaudited interim financial statements
for the nine and three month periods ended September 30, 2003 and 2002, 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 September 30, 2003, the Company's working capital
increased. This was due primarily to management successfully settling a default
judgment for $560,000 less than the provision for the liability that had
previously been recorded. 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.

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.

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 have 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.

On September 2, 2003. the Company hired three consultants for management
consulting, strategic planning, and web development. The consultants were
willing to accept stock in lieu of cash, as the Company did not have the ability
to pay for such services being rendered. Each consultant received five hundred
thousand shares for providing their services.


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.



<PAGE>

                          PART II - OTHER INFORMATION

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

The Company was sued by Southwin Financial Ltd. in connection with its
acquisition of Silver Valley Energy (SVE) and in in October 2000 the Southwin
Financial Ltd. received a default judgment against the Company in the amount of
$960,000. Communications Holding Corp.,an independent third party purchased this
this judgment from Southwin Financial Ltd. 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 to
Communications Holding Corp. payable in one year with an interest rate of seven
percent and issued four million shares of its restricted common stock to
Communications Holding Corp. Additionally, the company appointed two nominees of
Communications Holdings Corp. to its Board of Directors. Based on the issuance
of the 4,000,000 shares to Communications Holding Corp. became an affiliate of
the Company.


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  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 $1,200,000. Accordingly, the
accrual for litigation and judgments is recognized in the financial statements
at $1,200,000 (the liability at December 31, 2002) less the $960,000 judgment
that was settled, as was discussed above.

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 July 11, 2003, the Company filed a Form 8K with the SEC based on a change in
control of the Company and the appointment of a new President of the Company.

On July 30, 2003, the Company filed a Form 8K with the SEC based on the
resignation of two members of the Board of Directors pursuant to the change in
control of the Company. These resignations were not due to any disagreement with
the Company on any matters relating to the Company's operations, policies or
practices.

On September 9, 2003, the Company a Form 8K with the SEC based on the settlement
of the lawsuit with Communication Holding Corp. which had originally been with
Southwin Financial Ltd.



                                   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 November 13, 2003.


ABSS, Corp.



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