UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   FORM 10-QSB

(X)  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITES  EXCHANGE
     ACT OF 1934

For the quarterly period ended December 31, 1999
                              -------------------

( )  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           0-25493
                       ----------------------------

                              ACCORD VENTURES INC.
                      -------------------------------------
               (Exact name of registrant as specified in charter)

                  Nevada                               98-019-9141
-------------------------------                        -----------
 (State or other jurisdiction of            (I.R.S. Employer Identification No.)
incorporation or organization)

     Suite 1 - 1224 Avenue Road
      Toronto, Ontario, Canada                                      M5N 2G6
------------------------------------                                ---------
(Address of principal executive offices)                            (Zip Code)

                                1 - 416-703-5888
                   ------------------------------------------
               Registrant's telephone number, including area code

      ---------------------------------------------------------------------
      (Former name, address, and fiscal year, if changed since last report)

         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),  Yes [X] No [ ] and ( ) has been
subject to filing requirements for the past 90 days. Yes [X] No [ ]

                      APPLICABLE ONLY TO CORPORATE ISSUERS:
Indicate the number of shares  outstanding  of each of the  issuer's  classes of
common stock, as of the last practicable date.

              Class                        Outstanding as of December 31, 1999
    ------------------------------         -----------------------------------
    Common Stock, $0.001 per share                   9,680,000



<PAGE>



                                      INDEX

                                                                           Page
PART 1.                                                                   Number
                                                                          ------

     ITEM 1. Financial Statements (unaudited)...............................   3

             Balance Sheet as at December 31, 1999..........................   4

             Statement of Operations
                For the three months ended  December 32, 1999, for
                the three months  ended  December 31, 1998 and for
                the period from September 15, 1998 (Date of
                         Incorporation) to December 31, 1999................   5

             Statement of Changes in Shareholders' Equity
                For the period from September 15, 1998 (Date of
                        Incorporation) to December 31, 1999.................   6

             Statement of Cash Flows
                For the three months ended December 31, 1999, for the
                three months ended September 30, 1998 and for the period
                from September 15, 1998 (Date of Incorporation)
                      To December 31, 1999..................................   7

             Notes to the Financial Statements..............................   8

     ITEM 2. Plan of Operations.............................................  12


PART 11      Signatures.....................................................  13



                                       2
<PAGE>



                         PART 1 - FINANCIAL INFORMATION
     ----------------------------------------------------------------------
                                   ----------

                          ITEM 1. FINANCIAL STATEMENTS
     ----------------------------------------------------------------------
                                   ----------

The  accompanying  balance sheet of Accord  Ventures Inc. (a  development  stage
company) at December 31, 1999 and the statement of  operations  and statement of
cash flow for the three  months ended  December  31, 1999,  for the three months
ended  December  31,  1998 and for the period from  September  15, 1998 (date of
incorporation)  to December 31, 1999 and the statement of  stockholders'  equity
for the period from September 15, 1998 (date of  incorporation)  to December 31,
1999 have been prepared by the Company's  management and they do not include all
information  and notes to the  financial  statements  necessary  for a  complete
presentation of the financial position,  results of operations,  cash flows, and
stockholders'   equity  in  conformity   with  generally   accepted   accounting
principles.  In the opinion of management,  all adjustments considered necessary
for a fair presentation of the results of operations and financial position have
been included and all such adjustments are of a normal recurring nature.

Operating  results for the quarter ended December 31, 1999, are not  necessarily
indicative  of the  results  that can be  expected  for the year ending June 30,
2000.



                                       3
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                                  BALANCE SHEET

                                December 31, 1999

                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>
                                                                        SEPTEMBER 30,          DECEMBER 31,
                                                                            1999                   1999
                                                                        -------------          ------------
<S>                                                                        <C>                   <C>
   ASSETS

   CURRENT ASSETS

        Bank                                                               $     32              $      7

   OTHER  ASSETS

        Mineral lease - Note 3

                                                                           $     32              $      7
                                                                           ========              ========

   LIABILITIES

         Accounts payable - related party                                  $  3,000              $  3,000
         Accounts payable and accrued liabilities                               800                  1586
                                                                           --------              --------

                                                                              3,800                  4586
                                                                           --------              --------

   STOCKHOLDERS' EQUITY

        Common stock
              200,000,000 shares authorized, at $0.001 par
              value, 9,680,000 shares issued and outstanding                  9,680                 9,680

        Capital in excess of par value                                       40,070                40,070

        Deficit accumulated during the development stage                    (53,518)              (54,329)
                                                                           --------              --------

              Total Stockholders' Equity                                     (3,768)               (4,579)
                                                                           --------              --------

                                                                           $     32              $      7
                                                                           ========              ========
</TABLE>


         The accompanying notes are an integral part of these unaudited
                              financial statements.



                                       4
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                             STATEMENT OF OPERATIONS

    For the three months ended December 31, 1999, for the three months ended
                      December 31, 1998 and for period from
           September 15, 1998 (Date of Inception) to December 31, 1999

                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>
                                                                      FOR THE THREE        FOR THE THREE     FROM INCEPTION
                                                                       MONTHS ENDED        MONTHS ENDED            TO
                                                                       DECEMBER 31,        DECEMBER 31,       DECEMBER 31,
                                                                           1999                1998               1999
                                                                           ----                ----               ----
<S>                                                                     <C>                 <C>                <C>
SALES                                                                   $       --          $       --         $       --
                                                                        ----------          ----------         ----------

GENERAL  AND  ADMINISTRATIVE  EXPENSES:

     Accounting and audit                                                       --                  --              7,550
     Bank charges and interest                                                  25                  --                244
     Consulting                                                                300                  --              2,639
     Filing fees - Edgar system                                                204                  --              2,640
     Geological report                                                          --                  --              1,655
     Incorporation costs written-off                                            --                  --                670
     Mineral lease                                                              --                  --             25,000
     Office expenses                                                           282                  --              2,707
     Promotion and entertainment                                                --                  --              2,881
     Transfer agent's fees                                                      --                  --              3,098
     Travel                                                                     --                  --              2,745
                                                                        ----------          ----------         ----------

NET LOSS                                                                $      786          $                  $   54.329
                                                                        ==========          ==========         ==========


NET LOSS PER COMMON SHARE

     Basic                                                              $   0.0001          $       --         $    0.005
                                                                        ==========          ==========         ==========


AVERAGE OUTSTANDING SHARES

     Basic                                                               9,680,000           3,945,833          9,329,659
                                                                        ==========          ==========         ==========
</TABLE>


         The accompanying notes are an integral part of these unaudited
                              financial statements.


                                       5
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                  STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY

           For the period from September 15, 1998 (Date of Inception)
                              to December 31, 1999

                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>
                                                                                                 CAPITAL IN
                                                                    COMMON STOCK                  EXCESS OF         ACCUMULATED
                                                                 SHARES         AMOUNT            PAR VALUE           DEFICIT
                                                                --------       --------         ------------       -------------
<S>                                                            <C>             <C>                <C>                <C>
BALANCE SEPTEMBER 15, 1998 (date of inception)                        --       $      --          $      --                 --

Issuance of common shares for cash at
     $0.0015 - September 21, 1998                              4,500,000           4,500              2,250                 --

Issuance of common shares for cash at
     $0.002 - September 22, 1998                               5,000,000           5,000              5,000                 --

Issuance of common shares for cash at
     $0.10 - October 1, 1998                                      30,000              30              2,970                 --

Issuance of common shares for cash at
     $0.20 - October 15, 1998                                    150,000             150             29,850                 --

Net operating loss for the period from
     September 15, 1998 to September 30, 1999                         --              --                 --            (54,329)
                                                               ---------       ---------          ---------          ---------

BALANCE DECEMBER 31, 1999                                      9,680,000       $   9,680          $  40,070          $ (54,329)
                                                               =========       =========          =========          =========
</TABLE>




         The accompanying notes are an integral part of these unaudited
                              financial statements.


                                       6
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                             STATEMENT OF CASH FLOWS

    For the three months ended December 31, 1999, for the three months ended
                    December 31, 1998 and for the period from
           September 15, 1998 (Date of Inception) to December 31, 1999

                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>
                                                              FOR THE THREE      FOR THE THREE     FROM INCEPTION
                                                              MONTHS ENDED       MONTHS ENDED            TO
                                                              DECEMBER 31,       DECEMBER 31,       DECEMBER 31,

                                                                  1999               1998               1999
                                                                  ----               ----               ----
<S>                                                             <C>                <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES:

     Net loss                                                   $   (786)                             $(54,329)

     Adjustments to reconcile net loss to net cash
          Provided by operating activities:

          Increase in accounts payable -  related party               --                 --              3,000
          Increase in accounts payable                            (3,235)                --              1,586
                                                                --------           --------           --------

               Net Cash from Operations                           (4,021)                              (49,743)
                                                                --------                              --------

CASH FLOWS FROM INVESTING ACTIVITIES:

     Mineral lease                                                    --                 --                 --
                                                                --------           --------           --------

CASH FLOWS FROM FINANCING ACTIVITIES:

      Proceeds from issuance of common stock                          --                                49,750
                                                                --------                              --------

     Net Increase in Cash                                         (4,021)                                   25

     Cash at Beginning of Period                                      32                 --                 --
                                                                --------           --------           --------

     CASH AT END OF PERIOD                                      $      7                              $      7
                                                                ========                              ========
</TABLE>


         The accompanying notes are an integral part of these unaudited
                              financial statements.


                                       7
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                December 31, 1999

                      (Unaudited - Prepared by Management)

1.   ORGANIZATION

     The  Company  was  incorporated  under  the laws of the  State of Nevada on
     September 15, 1998 with authorized  common shares of 200,000,000  shares at
     $0.001 par value.

     The  Company was  organized  for the purpose of  acquiring  and  developing
     mineral properties.

     The Company is in the development stage.

     Since its  inception  the Company has  completed  three  offerings of for a
     total  of  5,180,000   shares  of  its  capital  stock,   exempt  from  the
     registration  requirements of the Securities Act of 1933 in accordance with
     Regulation D promulgated thereunder.

2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     Accounting Methods

     The Company  recognizes  income and expenses based on the accrual method of
     accounting.

     Dividend Policy

     The Company has not yet adopted a policy regarding payment of dividends.

     Income Taxes

     On December 31, 1999,  the Company had a net loss carry forward of $54,329.
     The tax  benefit  from the loss carry  forward  has been fully  offset by a
     valuation   reserve   because   the  use  of  the  future  tax  benefit  is
     undeterminable since the Company has no operations.  The net operating loss
     will expire in 2019.

     Loss per Share

     Loss per share amounts are computed based on the weighted average number of
     shares actually  outstanding  using the treasury stock method in accordance
     with FABS Statement No. 128.


                                       8
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                December 31, 1999

                      (Unaudited - Prepared by Management)

2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

     Cash and Cash Equivalents

     The  Company  considers  all highly  liquid  instruments  purchased  with a
     maturity,  at the time of purchase,  of less than three months,  to be cash
     equivalents.

     Amortization of Capitalized Mining Claim Costs

     Costs  of  acquisition,   exploration,  carrying,  and  retaining  unproven
     properties  are  expensed  as  incurred.  Costs  incurred  in  proving  and
     developing a property ready for production  are  capitalized  and amortized
     over  the life of the  mineral  deposit  or over a  shorter  period  if the
     property is shown to have an  impairment  in value.  Expenditures  for mine
     equipment are capitalized and depreciated over their useful lives.

     Environmental Requirements

     At the report date environmental requirements related to the mineral claims
     acquired (note 3) are unknown and therefore an estimate of any future costs
     cannot be made.

     Financial Instruments

     The carrying amounts of financial instruments, including cash, and accounts
     payable,  are  considered by management to be their  estimated fair values.
     These values are not necessarily indicative of the amounts that the Company
     could realize in a current market exchange.

     Estimates and Assumptions

     Management uses estimates and assumptions in preparing financial statements
     in  accordance  with  generally  accepted  accounting   principles.   Those
     estimates  and  assumptions  affect the reported  amounts of the assets and
     liabilities,  the disclosure of contingent assets and liabilities,  and the
     reported  revenues  and  expenses.  Actual  results  could  vary  from  the
     estimates that were assumed in preparing these financial statements.


                                       9
<PAGE>



                              ACCORD VENTURES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                December 31, 1999

                      (Unaudited - Prepared by Management)

3.   PURCHASE OF A MINERAL LEASE

     The Company acquired a 16 unit metric lease for $25,000,  located in Semple
     Township in the Porcupine Mining District of Ontario, Canada.

     The claims have not been proven to have a commercially  minable ore reserve
     and therefore all costs for  exploration  and retaining the properties have
     been expensed.

     The claims may be retained by the Company only upon a yearly payment, or an
     equal  amount  of  assessment  work,  of  $6,400cn  which  is due  starting
     September 24, 2000. The payment for September 24, 1999 has been paid.

     The  Company is in the  process of  transferring  the  mining  property  to
     certain  shareholders  in  consideration  of the  cancellation of 4,500,000
     shares of common stock.

4.   RELATED PARTY TRANSACTIONS

     Related parties acquired 47% of the common shares issued for cash.

     A related party has loaned the Company $3,000.  The amount does not carry a
     due date or interest.

     On November 30, 1999, the Company signed a letter of intent with CompSports
     USA, Inc.  ("CompSports") for the acquisition of all the outstanding shares
     of  CompSports  in  consideration  of the issuance of  7,770,000  shares of
     common  stock of the  Company  pursuant to a tax-free  reorganization  (the
     "Reorganization").

     On December 20, 1999, a potential  investor of CompSports loaned CompSports
     $100,000  with an option to convert the loan to equity of the Company  upon
     the closing of the Reorganization. The conversion rate was to be based upon
     a share  price of $1.25,  approximately  a 25%  discount to the average bid
     price for the 10 days preceeding the loan.

     On January 7, 2000, a potential  investor of CompSports  loaned  CompSports
     $30,000  with an option to convert the loan to equity of the  Company  upon
     the closing of the Reorganization. The conversion rate was to be based upon
     a share  price of $1.25,  approximately  a 25%  discount to the average bid
     price for the 10 days preceeding the loan.


                                       10
<PAGE>



     On January 21, 2000, a potential  investor of CompSports  loaned CompSports
     $30,000  with an option to convert the loan to equity of the  Company  upon
     the closing of the Reorganization. The conversion rate was to be based upon
     a share  price of $1.25,  approximately  a 25%  discount to the average bid
     price for the 10 days preceeding the loan.

     On February 4, 2000, a potential  investor of CompSports  loaned CompSports
     $262,500  with an option to convert the loan to equity of the Company  upon
     the closing of the Reorganization. The conversion rate was to be based upon
     a share  price of $1.75,  approximately  a 25%  discount to the average bid
     price for the 10 days preceeding the loan.

     The conversion of these loans will increase the  outstanding  shares of the
     Company by an additional  278,000  shares beyond the 7,770,000  issuable to
     the shareholders of CompSports in the Reorganization  pursuant to the terms
     of the letter of intent.

5.   GOING CONCERN

     The Company will need  additional  working  capital to be successful in its
     planned  activity  and  therefore  continuation  of the  Company as a going
     concern is dependent  upon  obtaining  additional  working  capital and the
     management of the Company has developed a strategy,  which it believes will
     accomplish this objective through additional equity funding,  and long term
     financing, which will enable the Company to operate for the coming year.


                                       11
<PAGE>



     ----------------------------------------------------------------------

                           ITEM 2. PLAN OF OPERATIONS

     ----------------------------------------------------------------------

Prior to November 1999,  the Company's  management  planned to  concentrate  its
efforts on the Semple Township property in Timmins,  Ontario during 1999. It was
the  intention of  management to  investigate  other  mineral  properties in the
future but no effort has been made to date to identify or to negotiate the terms
for acquiring additional mineral properties.

On November 30, 1999, the Company  announced it had signed a letter of intent to
acquire  CompSports USA, Inc.,  LaJolla,  California,  in  consideration  of the
issuance  of  7,770,000  shares of common  stock of the  Company  in a  tax-free
reorganization (the "Reorganization"). Upon closing, Accord Ventures will have a
total of  12,950,000  shares  outstanding.  An  additional  278,000  shares  are
reserved for issuance upon conversion of $422,500 of convertible notes issued by
CompSports.  This  transaction  was  closed on  February  9,  2000.  The  former
shareholders  of  CompSports  own an aggregate of 60% of the common stock of the
Company.  Effective February 9, 2000, Allen Wilson, David Zosiak, and Paul Berry
resigned  as officers  and  directors  of the  Company and Troy B. Davis,  Peter
Johnson,  and Gene Klawetter of CompSports  were elected as their  replacements.
Mr. Davis was appointed CEO of the Company.

As a part of the  transaction,  the former officers and directors of the Company
agreed to cancel common stock held by them in the amount of 4,500,000  shares in
consideration  of the transfer of all  ownership  rights to the Semple  Township
property in Timmins, Ontario.

CompSports   is  the   exclusive   world-wide   licensee  of  a   break-through,
technology-based e-commerce platform that for home-based interactive games.

The Company will be introducing an online golf club that offers online  PGA-type
tournaments to its members.  Under this new format, golf enthusiasts from around
the world will participate in scheduled  events that simulate live  competitions
in every detail, including cash pay-outs and merchandise prizes.

The Company expects to launch a North American tournament as the first scheduled
event slated to commence in July/August 2000.

Liquidity and Capital Resources

Continuation  of the  Company as a going  concern is  dependent  upon  obtaining
additional  working  capital  either  from  advances  from its  officers  and/or
directors,  bank financing or by way of an issuance of its capital stock.  Until
financing has been arranged it is the intention of the directors and officers of
the  Company to pay for future



                                       12
<PAGE>



expenses of the Company with the proceeds of  short-term  loans.  The Company is
also planning an initial round of financing.

Results of Operations

The Company has had no significant operations during this reporting period.



                                   SIGNATURES

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

                                       ACCORD VENTURES INC.
                                              (Registrant)



       February 18, 2000               /s/     "Troy B. Davis"
-----------------------------          -----------------------------------------
                                       Troy B. Davis, Chief Executive Officer,
                                       Principal Financial Officer, and Director





                                       13