8

                                     UNITED
                       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,  2000
                                            -------------------

(  )     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          0-25541
                                  -------


                         CIGAR  KING  CORPORATION
                         ------------------------
       (Exact  name  of  registrant  as  specified  in  charter)


          Nevada                                       91-1948357
          ------                                       ----------
(State  or  other  jurisdiction of                 (I.R.S. Employer
incorporation  or  organization)                  Identification No.)

825  -  1200  West  73rd  Avenue
Vancouver,  BC,  Canada                                        V6P  6G5
-----------------------                                        --------
(Address  of  principal executive offices)                    (Zip Code)

                              604-267-1100
               --------------------------------------
           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,  2000
          ----------                    ----------------------------------------
  Common  Stock,  $0.001  per share                  10,535,000

                                      -1-
<PAGE>

                                      INDEX



                                                                            Page
PART 1.                                                                   Number
                                                                          ------

     ITEM  1.     Financial  Statements  (unaudited)                           3

               Balance  Sheet  as  at  December  31,  2000
      and  September  30,  2000                                                4

               Statement  of  Operations
                  For  the  three  months  ended  December  31,  2000  and 1999,
                     and  for  the  period  from  October  8,  1998  (Date  of
                     Incorporation)  to  December  31,  2000         .
                                                                               5

               Statement  of  Cash  Flows
                  For  the  three  months  ended  December  31,  2000  and  1999
                  And  for  the  period  from  October  8,  1998  (Date  of
                           Incorporation)  to  December  31,  2000             6
     Notes  to  the  Financial  Statements                                     7

     ITEM  2.     Plan  of  Operations                                        10


PART  11          Signatures                                                  11
















                                      -2-
<PAGE>



                         PART 1 - FINANCIAL INFORMATION



                         ITEM 1.   FINANCIAL STATEMENTS



The  accompanying  balance  sheet of Cigar King Corporation (a development stage
company)  at  December 31, 2000 and 1999 and the statement of operations for the
three  months  ended December 31, 2000 and 1999, and for the period from October
8,  1998  (date of incorporation) to December 31, 2000 and the statement of cash
flow  for  the  three months ended December 31, 2000 and 1999 and for the period
from  October  8,  1998  (date  of incorporation) to December 31, 2000 have been
prepared  by  the  Company's  management  in  conformity with generally accepted
accounting  principles  in  United  States  of  America.  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  three  months  ended  December  31,  2000, are not
necessarily  indicative  of the results that can be expected for the year ending
September  30,  2000.



























                                      -3-
<PAGE>



                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                                 BALANCE  SHEET

                    December 31, 2000  and September 30, 2000
                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>




                                                             DECEMBER 31,    September 30,
                                                                 2000            2000
                                                            --------------  ---------------
<S>                                                         <C>             <C>
ASSETS

CURRENT ASSETS

     Bank. . . . . . . . . . . . . . . . . . . . . . . . .  $          29   $          160
                                                            --------------  ---------------

                                                            $          29   $          160
                                                            ==============  ===============

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

      Accounts payable and accrued liabilities . . . . . .  $       9,139   $        6,440
      Accounts payable - related parties . . . . . . . . .            956              956
                                                            --------------  ---------------

                                                                   10,095            7,396
                                                            --------------  ---------------

STOCKHOLDERS' EQUITY

     Common stock
           200,000,000 shares authorized, at $0.001 par
           value, 10,535,000 shares issued and outstanding         10,535           10,535

     Capital in excess of par value. . . . . . . . . . . .         74,515           74,515

     Deficit accumulated during the development stage. . .        (95,116)         (92,280)
                                                            --------------  ---------------

           Total Stockholders' Equity. . . . . . . . . . .        (10,066)          (7,236)
                                                            --------------  ---------------

                                                            $          29   $          160
                                                            ==============  ===============
</TABLE>










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

                                      -4-
<PAGE>

                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                            STATEMENT  OF  OPERATIONS

              For the three months ended December 31, 2000 and 1999
  For the three months ended December 31, 2000 and 1999 and for the period from
            October 8, 1998 (Date of Inception) to December 31, 2000

                     (Unaudited  -  Prepared by Management)

<TABLE>
<CAPTION>




                                          FOR THE THREE    For the Three
                                             MONTHS           Months        FROM INCEPTION
                                              ENDED            Ended              TO
                                          DECEMBER 31,     December 31,      DECEMBER 31,
                                              2000             1999              2000
                                         ---------------  ---------------  ----------------
<S>                                      <C>              <C>              <C>
SALES . . . . . . . . . . . . . . . . .  $            -   $            -   $             -
                                         ===============  ---------------  ----------------

GENERAL  AND  ADMINISTRATIVE  EXPENSES:

      Loss of license . . . . . . . . .               -                -            50,000
     Accounting and audit . . . . . . .             950            1,000            14,200
     Bank charges and interest. . . . .              19               22               295
     Consulting . . . . . . . . . . . .               -            1,500             8,250
     Filing fees. . . . . . . . . . . .             225              564             2,957
     Legal. . . . . . . . . . . . . . .               -                -             2,610
     Office and administrative expenses             208              900             3,290
     Rent . . . . . . . . . . . . . . .               -                -             3,000
     Telephone. . . . . . . . . . . . .               -                -             1,950
     Transfer agent's fees. . . . . . .           1,428                -             6,064
     Travel . . . . . . . . . . . . . .               -                -             2,000
     Website fees . . . . . . . . . . .               -                -               500
                                         ---------------  ---------------  ----------------

NET LOSS. . . . . . . . . . . . . . . .  $      ( 2,830)  $       (3,986)  $      ( 95,116)
                                         ===============  ===============  ================



NET LOSS PER COMMON SHARE

     Basic. . . . . . . . . . . . . . .  $            -   $            -
                                         ===============  ===============



AVERAGE OUTSTANDING SHARES

     Basic. . . . . . . . . . . . . . .      10,535,000       10,535,000
                                         ===============  ===============
</TABLE>







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

                                      -5-
<PAGE>

                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                           STATEMENT  OF  CASH  FLOWS

  For the three months ended December 31, 2000 and 1999 and for the period from
            October 8, 1998 (Date of Inception) to December 31, 2000
                      (Unaudited - Prepared by Management)


<TABLE>
<CAPTION>




                                                                                      FOR THE
                                                                                       THREE             For the
                                                                                    MONTHS ENDED    Three Months Ended
                                                                                      DECEMBER           December
                                                                                      31,2000            31,1999
                                                                                   --------------  --------------------
<S>                                                                                <C>             <C>
CASH FLOWS FROM
OPERATING ACTIVITIES

Net loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      (2,830)  $            (3,986)

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

Changes in current assets and liabilities:
 Capital contributions - expenses . . . . . . . . . . . . . . . . . . . . . . . .              -                     -
 Accounts payable - related parties . . . . . . . . . . . . . . . . . . . . . . .              -                     -
 Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2,699                (1,250)
                                                                                   --------------  --------------------

Net cash (deficiency) from operations . . . . . . . . . . . . . . . . . . . . . .           (131)               (5,236)
                                                                                   --------------  --------------------

CASH FLOWS FROM INVESTING    ACTIVITIES:

Purchase of Rights to Cigar King concept. . . . . . . . . . . . . . . . . . . . .              -                     -
                                                                                   --------------  --------------------

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of common stock. . . . . . . . . . . . . . . . . . . . . .              -                     -
                                                                                   --------------  --------------------

     Net Increase in Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . .           (131)               (5,236)

     Cash at Beginning of Period. . . . . . . . . . . . . . . . . . . . . . . . .            160                 8,024
                                                                                   --------------  --------------------

 CASH AT END OF PERIOD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $          29   $             2,788
                                                                                   ==============  ====================



                                                                                        FROM
                                                                                    INCEPTION TO
                                                                                      DECEMBER
                                                                                      31,2000
                                                                                   --------------
<S>                                                                                <C>
CASH FLOWS FROM
OPERATING ACTIVITIES

Net loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     (95,116)

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

Changes in current assets and liabilities:
 Capital contributions - expenses . . . . . . . . . . . . . . . . . . . . . . . .          7,300
 Accounts payable - related parties . . . . . . . . . . . . . . . . . . . . . . .            956
 Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          9,139
                                                                                   --------------

Net cash (deficiency) from operations . . . . . . . . . . . . . . . . . . . . . .        (77,721)
                                                                                   --------------

CASH FLOWS FROM INVESTING    ACTIVITIES:

Purchase of Rights to Cigar King concept. . . . . . . . . . . . . . . . . . . . .              -
                                                                                   --------------

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of common stock. . . . . . . . . . . . . . . . . . . . . .         77,750
                                                                                   --------------

     Net Increase in Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . .             29

     Cash at Beginning of Period. . . . . . . . . . . . . . . . . . . . . . . . .              -
                                                                                   --------------

 CASH AT END OF PERIOD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $          29
                                                                                   ==============
</TABLE>























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

                                      -6-
<PAGE>


                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                        NOTES  TO  FINANCIAL  STATEMENTS

                                December 31, 2000

                      (Unaudited - Prepared by Management)


1.     ORGANIZATION

The Company was incorporated under the laws of the State of Nevada on October 8,
1998  with  the  authorized  common  shares  of 200,000,000 shares at $0.001 par
value.

The Company was organized for the purpose of engaging in quality cigar sales. No
operations  have  been  started.

Since  its  inception  the  Company  has  completed  Regulation  D  offerings of
10,035,000  of  its  common  capital  stock  for  cash.

The  Company  is  in  the  development  stage.


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, 2000 the Company had a net operating loss carry forward of
$95,116.  The  tax benefit of $28,535 from the loss carry forward has been fully
offset  by  a  valuation  reserve  because  the use of the future tax benefit is
doubtful  since  the  Company  is  in  the development stage and has not started
operations.  The  net  operating  loss  will  expire  in  2022.

Earnings  (Loss)  per  Share
----------------------------

     Earnings  (loss)  per  share  amounts  are  computed  based on the weighted
average  number  of  shares  actually  outstanding.




                                      -7-
<PAGE>



                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                        NOTES  TO  FINANCIAL  STATEMENTS

                                December 31, 2000

                      (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.

Comprehensive  Income
---------------------

The  Company  adopted  Statement of Financial Accounting Standards No. 130.  The
adoption  of  this  standard  had  no  impact on the total stockholder's equity.

Recent  Accounting  Pronouncements
----------------------------------

The  Company  does  not  expect  that  the  adoption  of other recent accounting
pronouncements  will  have  a  material  impact  on  its  financial  statements.

Financial  Instruments
----------------------

The  carrying  amounts  of  financial  instruments,  including cash and accounts
payable  are  considered  by  management  to  be  their  estimated  fair values.

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.







                                      -8-
<PAGE>




                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                        NOTES  TO  FINANCIAL  STATEMENTS

                                December 31, 2000

                      (Unaudited - Prepared by Management)



3.     RELATED  PARTY  TRANSACTIONS

     Related  parties  acquired  43%  of  the  common  stock  issued.


4.     GOING  CONCERN

     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.




























                                      -9-
<PAGE>







                          ITEM 2.   PLAN OF OPERATIONS


To  date  the Company has not made a decision as to what type of kiosk it should
either  acquire  or  build  nor  has it decided upon the location of the kiosks.
This  is  due  to  a  lack  of  funds  the  Company  has  at  the  present time.

Liquidity  and  Capital  Resources
----------------------------------

The  Company  has virtual no capital resources at the present time to finance it
project.  The  director  might have to consider advance certain funds personally
in  order  to  provide  working  capital  for  the  Company.


Results  of  Operations
-----------------------

The  Company  has  had  no  revenues  from  operations  since  its  inception.



























                                      -10-
<PAGE>




                                   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.


                             CIGAR KING CORPORATION
                                (Registrant)




        June  6,  2002                    /s/  "Michael  J.  Kennaugh"
     -----------------                    ----------------------------
            Date                    Michael  J.  Kennaugh  -  Director


























                                      -11-
<PAGE>