**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, 2000**             |
|                                                                        |                                                                      |  |
| [ ] TRANSITION REPORT UNDER    SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
|                                                                        |                                                                      |  |
|                                                                        | For the transition period from    ____________ to ____________       |
|                                                                        |                                                                      |  |
|                                                                        | **001-15665**                                                        |  |
|                                                                        | (Commission file number)                                             |  |
|                                                                        |                                                                      |  |
|                                                                        | **e-CHANNELS CORPORATION**                                           |  |
|                                                                        | (Exact name of small business    issuer as specified in its charter) |
|                                                                        |                                                                      |  |
|                                                                        | **Nevada**                                                           | **88-0389393** |
|                                                                        | (State or other jurisdiction                                         | (IRS Employer |
|                                                                        | of incorporation or organization)                                    | Identification No.) |
|                                                                        |                                                                      |  |
|                                                                        | **11423 West Bernardo Court, San    Diego, California 92127**        |
|                                                                        | (Address of principal executive offices)                             |  |
|                                                                        |                                                                      |  |
|                                                                        | **(858) 675-4449**                                                   |  |
|                                                                        | (Issuer's telephone number)                                          |  |

(Former name, former address and former fiscal year, ifchanged since last report)

Check whether the issuer (1) filed all reports required tobe filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for suchshorter period that the registrant was required to file such reports), and (2) has beensubject 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 theissuer's classes of common equity. As of September 30, 2000 - 16,640,000 shares of CommonStock

**Transitional Small Business Disclosure Format (checkone): Yes [X] No [ ]**

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|                                                            | **e-CHANNELS CORPORATION**                                     |        |
|------------------------------------------------------------|----------------------------------------------------------------|--------|
|                                                            |                                                                |        |
|                                                            | **Index**                                                      |        |
|                                                            |                                                                |        |
| (Transitional    Format Alternative 2; Model B of Form 1A) |                                                                |
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|                                                            |                                                                | Page   |
|                                                            |                                                                | Number |
|                                                            |                                                                |        |
| PART I.                                                    | FINANCIAL INFORMATION                                          |        |
|                                                            |                                                                |        |
| Item 1.                                                    | Financial Statements                                           |        |
|                                                            |                                                                |        |
|                                                            | Balance Sheet as of September 30, 2000                         | 2      |
|                                                            |                                                                |        |
|                                                            | Statement of Operations                                        | 3      |
|                                                            |                                                                |        |
|                                                            | Statement of Cash Flows                                        | 4      |
|                                                            |                                                                |        |
|                                                            | Supplemental Schedules to Statement of Cash    Flows           | 5      |
|                                                            |                                                                |        |
|                                                            | Notes to Condensed Consolidated Financial    Statements        | 6      |
|                                                            |                                                                |        |
| Item 2.                                                    | Management's Discussion and Analysis of    Financial Condition |        |
|                                                            | and Plan of Operations                                         | 7      |
|                                                            |                                                                |        |
| Part II.                                                   | OTHER INFORMATION                                              |        |
|                                                            |                                                                |        |
| Item 1.                                                    | Legal Proceedings                                              | 9      |
|                                                            |                                                                |        |
| Item 2.                                                    | Change in Securities and Use of Proceeds                       | 9      |
|                                                            |                                                                |        |
| Item 3.                                                    | Defaults Upon Senior Securities                                | 9      |
|                                                            |                                                                |        |
| Item 4.                                                    | Submission of Matters to a Vote of Security    Holders         | 9      |
|                                                            |                                                                |        |
| Item 5.                                                    | Other Information                                              | 9      |
|                                                            |                                                                |        |
| Item 6.                                                    | Exhibits and Reports on Form 8-K                               | 9      |
|                                                            |                                                                |        |
| SIGNATURES                                                 | 9                                                              |
|                                                            |                                                                |        |
| Part III.                                                  | EXHIBITS                                                       |        |

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| **PART I. FINANCIAL INFORMATION**                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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| **ITEM 1. Financial Statements**                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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| **e-Channels Corporation ( formerly, Make It    Happen Management)** |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| **(A Development Stage Company)**                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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| **BALANCE SHEETS**                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |  |
|                                                                      | **September    30, 2000****Assets****Current Assets**Cash and cash equivalents
$  235Loan receivable - affiliate 
295Total Assets$530**Liabilities and Stockholders' Equity    (Deficit)****Current Liabilities**Trade payables
$-Loans payable affiliate
-**Total Current Liabilities**
-**Stockholders' Equity**Common Stock, par value $.01 per share,authorized 50,000,000 issued outstanding16,640.000 shares as of September 30, 2000
16,640Additional paid-in capital147,760Deficit accumulated during the development    stage(163,870)**Total Stockholders' Equity**
530**Total Liabilities and Stockholders' Equity**
$530
The accompanying notes are an integral part of thefinancial statements.

2

**e-Channels Corporation ( formerly, Make It HappenManagement) (A Development Stage Company)**
**STATEMENTS OF OPERATIONS**From Inception(March23, 1998)For the Nine Months EndedThrough
September 30    2000
September 30    1999September 30, 2000**Income**
$ -
                  $ -$ -**Operating expenses**
(8,474)
(13,858)
(163,870)Net loss
$ (8,474)
$ (13,858)$(163,870)**Basic loss per share:**Loss from operation
$ (0.0002)$(0.0002)Loss from operation (Proforma)
$ (0.0005)$(0.0009)**Basic weighted average shares    outstanding****42,782,857****34,004,964****Basic weighted average shares    outstanding****16,640,000****15,671,502**(Proforma)
The accompanying notes are an integral part of thefinancial statements

3

**e-Channels Corporation ( formerly, Make It HappenManagement) (A Development Stage Company)**
**STATEMENTS OF CASH FLOWS****From Inception****(March 23, 1998)****For the Nine Months Ended****Through**
**September    30, 2000****September    30, 1999**September 30**,    **2000****Cash Flows from Operating Activities**Net loss
$(8,474) 
$(13,858)
$(163,870)Adjustments to reconcile net loss tonet cash used in operating activities:Consulting services
(5,000)
-
8,000Increase (Decrease) in accounts    payable
(64)
(2,561)**Net cash use in operating activities**
**(13,538)**
**(16,419)**
**(155,870)****Cash Flows from Finance Activities**Gross proceeds from private offerings-
26,000
156,400Deferred offering costs1,500--Loans from affiliates--5,000Repayments to affiliates-(5,000)(5,000)Loans to affiliates(295)-(32,295)Repayments from affiliate
-
10,000
32,000**Net cash provided by financing    activities**
           1,205
31,000
156,105**Net increase (decrease) in cash****and cash equivalents**
$(12,333)
$14,581
$235**Cash and cash equivalents -****beginning of period**
$12,568
$72
$-**Cash and cash equivalents -****end of period**
$235
$14,653
$235
The accompanying notes are an integral part of thefinancial statements

4
**e-Channels Corporation (    formerly, Make It Happen Management)****(A Development Stage Company)****STATEMENTS OF CASH FLOWS****SUPPLEMENTAL SCHEDULES TO    STATEMENT OF CASH FLOWS****From Inception****(March 23, 1998)**
**For the Nine    Months Ended****Through****September 30,    2000 ****September 30,    1999****September 30**,    **2000****Cash Paid During Year For:****Income Taxes****$-****$-****$-****Interest****$-****$-****$-**
**Non-cash finance or investment activities:**

In May 1999, the Company issued 120,000 shares of commonstock to an affiliate in exchange for the cancellation of $6,000 of indebtedness.

The accompanying notes are an integral part of thefinancial statements.

5
      **(formerly, Make It Happen Management)**         **(a Development Stage Company) NOTES TO    FINANCIAL STATEMENTS**
Note 1 - In the opinion of the Company’s management,the accompanying unaudited financial statements contain all adjustments (consisting ofnormal recurring accruals) necessary to present fairly the financial position of theCompany as of September 30, 2000, and the results of operations and cash flows for theNine month periods ended September 30, 2000 and 1999, and for the period from theCompany’s inception (March 23, 1998) through September 30, 2000. The operatingresults of the Company on a semi-annual basis may not be indicative of operating resultsfor the full year.

Note 2 – In May 2000, the founding shareholder of theCompany returned to the Company 39,000,000 shares of its common stock, which was thencancelled. Basic loss per share has been computed based upon the actual weighted averageshares outstanding during the periods presented, as if the 39,000,000 shares werecancelled as of the beginning of each period.

6

**e-CHANNELS CORPORATION**

**Item 2. Management's Discussion and Analysis ofFinancial Condition and Plan of Operations**

This statement includes projections of future results and“forward looking statements” as that term is defined in Section 27A of theSecurities Act of 1933 as amended (the “Securities Act”), and Section 21E of theSecurities Exchange Act of 1934 as amended (the “Exchange Act”). All statementsthat are included in this Quarterly Report, other than statements of historical fact, areforward looking statements. Although management believes that the expectations reflectedin these forward looking statements are reasonable, it can give no assurance that suchexpectations will prove to have been correct.

**Financial Summary**

Results of Operations for the Nine-Months Ended September30, 2000

The majority of the net loss of $8,473 comprises ofaccounting fees $2,979, legal fees of $2,750, stock transfer fees of $912, promotion of$310, and travel and entertainment of $531, and printing and reproduction of $836 (same assix-months ended June 30, 2000)

Results of Operations for the Nine-Months Ended September30, 1999

The majority of the net loss of $13,858 comprises ofmanagement fees of $4,500, accounting fees $2,500, stock transfer fees of $1,425,promotion of $2,145, and travel and entertainment of $750, and outside services of $1,043.

Liquidity and Capital Resources for the Nine-months endedSeptember 30, 2000.

During the Nine-month period September 30, 2000, theCompany’s cash position decreased by $12,333. The Company used $12,038 in itsoperations and advanced $295 to an affiliate.

Liquidity and Capital Resources for the Nine-months endedSeptember 30, 1999.

During the Nine-month period September 30, 1999, theCompany’s cash position increased by $14,581. The Company received $26,000 from theissuance of its common stock and $6,000 from a loan. This $6,000 loan was cancelledthrough the issuance of the Company’s common stock. The Company received $10,000 froma loan made to an affiliate repaid $5,000 to another affiliate and used $16,419 in itsoperations.

**Management Plan of Operations**

The Company is finalizing a Stock Exchange Agreement withe-Channels Corporation, a Canadian Corporation, whereby e-Channels, a Nevada Corporationwould be the surviving entity. If and when this business combination is completed,e-Channels Corporation, a Nevada Corporation, will undertake the business plan andpurposes of e-Channels Canada.

The Company’s mission is to have e-Channels become aleading multimedia sports and entertainment publishing and marketing company providingniche-type content access to narrow band and broadband internet users via a network ofowned and operated branded sites that are part of the e-Channels network.

e-Channels rights will also be marketed, and the Companywill also provide content, to various web sites and more traditional content distributorsor carriers.

7

     The Company wishes to provideits various clients with unique and exclusive contents. Its primary focus, its corebusiness, is to procure and market proprietary rights including digital rights. TheCompany acquires long term rights from sports and entertainment proprietary rightsholders, athletes, artists, celebrities, authors, composers, producers, leagues, alumnus,associations, event producers and the likes.

In the event the merger is not completed management willreview and revise its plan of operations accordingly.

The company would need to raise additional funds in orderto proceed with any revised plan of operations. These funds would likely be raised throughadditional private placements or other financial arrangements including debt or equity.There is no assurance that such additional financing will be available when required inorder to proceed with the business plan or that the Company’s ability to respond tocompetition or changes in the market place or to exploit opportunities will not be limitedby lack of available capital.

8
**Part II.****OTHER INFORMATION****Item 1.****Legal Proceedings**None**Item 2.****Change in Securities and Use of Proceeds**None**Item 3.****Defaults Upon Senior Securities**None**Item 4.****Submission of Matters to a Vote of Security    Holders**Not applicable**Item 5.****Other Information**Not applicable
**e-CHANNELS CORPORATION**
**Item 6.****Exhibits and Reports on Form 8-K**Exhibits27.1 - Financial Data ScheduleReports on Form 8-KOn September 6, 2000, the Company Filed a Form    8-K with the United States Securities andExchange Commission. The Company reported this    filing in its 10QSB filing for the periodending June 30, 2000No other filing were made as of the date of    this filing.**SIGNATURES**Pursuant to the requirements of    the Securities Exchange Act of 1934, the registrant has duly caused thisreport to be signed on its behalf    by the undersigned thereunto duly authorized.e-CHANNELS CORPORATIONBy: /s/ Serge TrudeauSerge TrudeauPresidentDate: November 29, 2000
9** |