6

                                     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,  2001
                                                      -------------------

(  )     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.)

42  -  2951  Panorama  Drive
Coquitlam,  BC,  Canada                                        V3E  2W3
-----------------------                                        --------
(Address  of  principal executive offices)                    (Zip Code)

                             604-941-4244
               --------------------------------------
               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,  2001
          ----------                    ----------------------------------------
   Common  Stock,  $0.001  per share                  10,535,000

                                      -1-
<PAGE>



                                      INDEX



<TABLE>
<CAPTION>




<S>                                                            <C>                                  <C>
                                                                                                   PAGE
                                                                                                 NUMBER
                                                                                                 ------
PART 1.

ITEM1. .  . .  Financial Statements              .                                                 3

               Balance Sheet as at December 31, 2001
                 and September 30, 2001 . . . . . . . . . . . . . . . .                            4

               Statement of Operations
                 For the three months ended December 31, 2001 and 2000,
                 and for the period from October 8,1998 (Date of
                 Inception) to December 31, 2001. . . . . . . . . . . .                            5

               Statement of Cash Flows
                 For the three months ended December 31, 2001 and 2000
                 and for the period from October 8,1998 (Date of
                 Inception) to December 31, 2001. . . . . . . . . . . .                            6

               Notes to Financial Statements . . . . . . . . . . . . . . .                         7

ITEM 2.        Plan of Operations                                                                  9

PART 11.. . . .Signatures                                                                         10

</TABLE>

















                                      -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,  2001  and the statement of operations for the three
months ended December 31, 2001 and 2000, and for the period from October 8, 1998
(date  of inception) to December 31, 2001 and the statement of cash flow for the
three months ended December 31, 2001 and 2000 and for the period from October 8,
1998  (date  of  inception)  to  December  31,  2001  have  been prepared by the
Company's management in conformity with accounting principles generally accepted
in  the 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,  2001, are not
necessarily  indicative  of the results that can be expected for the year ending
September  30,  2002.























                                      -3-
<PAGE>





                             CIGAR KING CORPORATION
                          (A Development Stage Company)

                                 BALANCE  SHEET

                    December 31, 2001  and September 30, 2001
                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>




                                                              DECEMBER 31,    September 30,
                                                                  2001            2001
                                                             --------------  ---------------
<S>                                                          <C>             <C>
ASSETS

CURRENT ASSETS

     Bank . . . . . . . . . . . . . . . . . . . . . . . . .  $          35   $            2
                                                             --------------  ---------------

TOTAL CURRENT ASSETS. . . . . . . . . . . . . . . . . . . .  $          35   $            2
                                                             ==============  ===============

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

      Accounts payable and accrued liabilities. . . . . . .  $      12,374   $        9,967
      Accounts payable - related parties. . . . . . . . . .          1,341            1,206
                                                             --------------  ---------------

TOTAL CURRENT ASSETS. . . . . . . . . . . . . . . . . . . .         13,715           11,173
                                                             --------------  ---------------

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 . . . . . . . . . . . .         78,165           78,165

     Deficit accumulated during the development stage . . .       (102,380)         (99,871)
                                                             --------------  ---------------

           Total Stockholders' Equity (Deficiency). . . . .        (13,680)         (11,171)
                                                             --------------  ---------------

                                                             $          35   $            2
                                                             ==============  ===============
</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, 2001 and 2000,
                             and for the period from
            October 8, 1998 (Date of Inception) to December 31, 2001

                     (Unaudited  -  Prepared by Management)

<TABLE>
<CAPTION>




<S>                                      <C>              <C>              <C>
                                         FOR THE THREE    FOR THE THREE
                                         MONTHS           MONTHS           FROM INCEPTION
                                         ENDED            ENDED            TO
                                         DECEMBER 31,     DECEMBER 31,     DECEMBER 31,
                                         2001             2000             2001
                                         ---------------  ---------------  ----------------

SALES . . . . . . . . . . . . . . . . .  $            -   $            -   $             -
                                         ===============  ---------------  ----------------

GENERAL  AND  ADMINISTRATIVE  EXPENSES:
     Loss of license. . . . . . . . . .               -                -            50,000
     Accounting and audit . . . . . . .             950              950            18,500
     Bank charges and interest. . . . .              18               19               364
     Consulting . . . . . . . . . . . .               -                -             9,650
     Filing fees. . . . . . . . . . . .               -              225             2,957
     Legal. . . . . . . . . . . . . . .               -                -               110
     Office and administrative
         expenses . . . . . . . . . . .               -              208             3,418
     Rent . . . . . . . . . . . . . . .               -                -             4,500
     Telephone. . . . . . . . . . . . .               -                -             2,700
     Transfer agent's fees. . . . . . .           1,541            1,428             7,781
     Travel . . . . . . . . . . . . . .               -                -             2,000
     Website fees . . . . . . . . . . .               -                -               500
                                         ---------------  ---------------  ----------------

NET LOSS. . . . . . . . . . . . . . . .  $      ( 2,509)  $       (2,830)  $      (102,380)
                                         ---------------  ===============  ================


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, 2001 and 2000 and for the period from
            October 8, 1998 (Date of Inception) to December 31, 2001
                      (Unaudited - Prepared by Management)

<TABLE>
<CAPTION>




<S>                                                                                <C>             <C>             <C>
                                                                                   FOR THE         For the
                                                                                   THREE           Three           FROM
                                                                                   MONTHS          Months          INCEPTION
                                                                                   ENDED           Ended           TO
                                                                                   DECEMBER 31,    December 31,    DECEMBER 31,
                                                                                   2001            2000            2001
                                                                                   --------------  --------------  --------------
CASH FLOWS FROM
OPERATING ACTIVITIES:

Net loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      (2,509)  $      (2,830)  $    (102,380)

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

Changes in current assets and liabilities:
 Capital contributions - expenses . . . . . . . . . . . . . . . . . . . . . . . .              -               -          10,950
 Accounts payable - related parties . . . . . . . . . . . . . . . . . . . . . . .            135               -           1,341
 Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         (2,407)          2,699          12,374
                                                                                   --------------  --------------  --------------

Net cash (deficiency) from operations . . . . . . . . . . . . . . . . . . . . . .             33            (131)        (77,715)
                                                                                   --------------  --------------  --------------

CASH FLOWS FROM INVESTING    ACTIVITIES:
                                                                                               -               -               -
                                                                                   --------------  --------------  --------------

CASH FLOWS FROM FINANCING ACTIVITIES:

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

     Net Increase (Decrease) in Cash. . . . . . . . . . . . . . . . . . . . . . .             33            (131)             35

     Cash at Beginning of Period. . . . . . . . . . . . . . . . . . . . . . . . .              2             160               -
                                                                                   --------------  --------------  --------------

 CASH AT END OF PERIOD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $          35   $          29   $          35
                                                                                   ==============  ==============  ==============
</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, 2001

                      (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
10,535,000  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, 2001 the Company had a net operating loss carry forward of
$102,380.  The tax benefit of $30,714 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  2023.

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, 2001

                      (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.


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.



                                      -8-
<PAGE>


                          ITEM 2.   PLAN OF OPERATIONS


Current  government  regulations  go  against  the  development of a cigar kiosk
business.  In British Columbia smoking is not permitted on business premises, or
in  restaurants,  and people have to smoke outside in most cases.  Also, smoking
is  frowned  upon  for  health  reasons  in our aging society.  As a result, any
business  relating to marketing tobacco will have difficulties.  The Company has
decided  to  abandon  its  Cigar  King  concept.

Management now plans to look for a new project to invest in as soon possible and
has  some  potential  projects  in  mind.

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

The  directors  have  been personally advancing funds to the Company in order to
meet  its  current obligations and plan to still do so until a viable project is
found.

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

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























                                      -9-
<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


















                                      -10-
<PAGE>