SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549



                          FORM 10-KSB

Annual report pursuant to Section 13 or 15(d) of the
 Securities Exchange Act of 1934
(Mark one)

[X] Annual report pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934.

[  ] Transition report under Section 13 or 15(d) of the
Securities Exchange Act of 1934.

         For The Fiscal Year Ended September 30, 2002
                    Digital World Cup, Inc.
(After the date of this report, the name of the Small Business
    Issuer was changed to Magnum d'Orr Resources Inc. This
amendment was approved by the Office of the Nevada Secretary of
                    State on July 8, 2002).
     (Exact name of Small Business Issuer in Its Charter)



Nevada                                  98-02152222
(State or other jurisdiction of      (I.R.S. Employer
     incorporation or organization)  Identification Number)

63 Saint Clair Avenue West, Suite 1704
Toronto, Ontario,    CANADA                           M4V 2Y9
(Address of principal executive
offices)                                           (Zip Code)

                        1-416-962-4508
                  (Issuer's Telephone Number)

Securities registered under Section 12(b) of the Exchange Act:

            Title of Each Class     Name of Each Exchange on Which
            To be so Registered     Each Class is to be Registered


                   n/a                              n/a

Securities registered under Section 12(g) of the Exchange Act:

                Common Equity, Par Value $.001
                       (Title of Class)

     Indicate  by check mark whether the registrant  (1)  filed
all  reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of1934 during the preceding  12  months
(or for such shorter period that the registrant was required to
file  such  reports), and (2) has been subject to  such  filing
requirements for the past 90 days. Yes [X] No [ ]

     Indicate by check mark if disclosure of delinquent  filers
pursuant to Item 405 of Regulation S-K is not contained herein,
and  will  not  be  contained,  to  the  best  of  registrant's
knowledge,   in  definitive  proxy  or  information  statements
incorporated by reference in Part III of this Form 10-K or  any
amendment to this Form 10-K. Yes [X] No [ ]

     State  issuer's revenues for its most recent fiscal  year.
   $134.00

     State  the aggregate market value of the voting  and  non-
voting  common equity held by non-affiliates of the registrant.
The  aggregate market value shall be computed by  reference  to
the  price at which the common equity was sold, or the  average
bid  and  asked prices of such common equity, as of a specified
date within 60 days: $187,132.50.

     Indicate the number of shares outstanding of each  of  the
registrant's  classes  of  common  stock,  as  of  the   latest
practicable date: As of January 14, 2002, there were 19,722,600
shares of common stock outstanding.


            Transitional Small Business Disclosure Format   X No

                   DIGITAL WORLD CUP, INC..
                          FORM 10-KSB
                       TABLE OF CONTENTS


No.        Title                                       Page No.

PART I

Item 1.            Description of
Business.......................................................1
Item 2.            Description of Property.....................9
Item 3.            Legal proceedings...........................9
Item 4.            Submission of Matters to a Vote of Security
                   Holders.....................................9

PART II

Item 5.            Market for Common Equity and Related
                   Stockholder Matters.........................10
Item 6.            Management's Discussion and Analysis of
                   Financial Condition and Results of
                   Operations..................................15
Item 7.            Financial Statements........................28
Item 8.            Changes in Disagreements with Accountants on
                   Accounting  and Financial Disclosure........28

PART III

Item 9.            Directors, Executive Officers, Promoters and Control
Persons; Compliance With Section 16(a) of the Exchange Act.....29
Item 10.          Executive Compensation.......................31
Item 11.          Security Ownership of Certain Beneficial
                  Owners and Management........................33
Item 12.          Certain Relationships and Related
                  Transactions.................................34
Item 13.          Exhibits, List and Reports on Form 8-K.......35
                        Signatures.............................39




                            PART I

Item 1.    Description of Business.

General

DIGITAL WORLD CUP, INC.. was incorporated under the laws of the
State of Nevada on September 3, 1999, and is in its early
developmental and promotional stages. We are not operational
and our only activities have been organizational, directed at
acquiring its principal asset, raising its initial capital and
developing its business plan. We have not started commercial
operations and do not have any full time employees. We own no
real estate.

The principal asset of DIGITAL WORLD CUP, INC.., referred to
above was the  Internet golf game itself. The company has
decided to abandon the game and the concept during this year..
EMPLOYEES

DIGITAL WORLD CUP, INC.. is a development stage company and
currently has no employees. Management plans to use
consultants, attorneys and accountants as necessary and does
not plan to engage any full-time employees until shortly before
we are ready to begin play. . A portion of any employee
compensation likely would include the right to acquire stock in
DIGITAL WORLD CUP, INC.., which would dilute the ownership
interest of holders of existing shares of common stock
Item 2.    Description of Properties.
Digital World  Cup, Inc. currently maintains limited office
space, provided by its CEO, Mr. Levine, for which it pays no
rent.
Item 3.    Legal Proceedings.

                 The Registrant is not involved in any legal
proceedings.

Item 4.    Submission of Matters to a Vote of Security Holders.
1
            The only matter submitted to a vote of the
Company's stockholders during the fourth quarter of the fiscal
year ended September 30, 2002 was a reverse stock split of 50
to one.  This reverse stock split was authorized on June 15,
2002 for shareholders of record on July 15, 2002.  This matter
was included in a Form 8-K filed on July 2, 2002.



PART II


Item 5.    Market For Registrant's Common Equity and Related
Stockholder Matters.
MARKET PRICE OF, AND DIVIDENDS ON, CAPITAL STOCK AND OTHER
SHAREHOLDER MATTERS

The securities of Digital World Cup, Inc.. are quoted in the
NASD OTCBB under the symbol DGWD.  No other established public
trading market exists for Digital World Cup securities. .  The
market price as of the close of business on January 11, 2002
was $0.19 per share.  The 52 week range has been between $0.15
and $1.875.
As of September 30, 2002, there were  19,722,600 shares of
common stock outstanding, held by approximately 60 shareholders
of record. Approximately 7,485,300 of Digital World Cup
outstanding shares are eligible for resale pursuant to SEC Rule
144.
To date Digital World Cup has not paid any dividends on its
common stock and does not expect to declare or pay any
dividends on its common stock in the foreseeable future.
Payment of any dividends will depend upon Digital World Cup
future earnings, if any, its financial condition, and other
factors as deemed relevant by the Board of Directors.

Item 6.    Management's Discussion and Analysis or Plan of
Operations.

MANAGEMENT DISCUSSION AND ANALYSIS


Analysis

The  financial  position  of  the company  is  broken  down  as
follows;

Balance Sheet

The  assets of the company did significantly changed since last
year  going from $80,533 to $275. The company wrote off all  of
its  assets in relation to the golf game and the technology and
the license as it discontinued that operation during the year.
The  Liability section had some significant changes during  the
year, it went from over $750,000 in current debts to just  over
$670,000,  a $80,000 reduction. The accounts payable came  down
from over $160,000 to just over $40,000 while the notes payable
went  from  just  over  $575,000 to just  under  $630,000.  The
shareholders  equity  section  has  not  significantly  changed
during  the  year  from  just of over  $670,000  negative.  The
company wrote off all its assets in relation to the game during
the  year.   The Company did a 50:1 reverse stock split  during
the year and issued __________ new shares during the year.

Statement of Operations

The  company  has  not stated to earn any  revenues.  Costs  to
maintain   the  company  decreased  during  the  year   as   it
discontinued its golf game development, in 2002 it  cost  $431,
809  to  run the operation verses $678.276 in 2001. The company
incurred  more development costs during the year  prior  to  it
deciding  to shut down the development of the golf game,  costs
relating to those activities in 2002 where $188,000 compared to
$594,701  in  2001.  Management and  consulting  fees  were  up
significantly during the year hitting $193,555 in  2002  verses
$16,612 in 2001, other costs that were higher were professional
fees  up  over 100% from 2001 to 2002. Other areas where  costs
were  up include advertising and promotion and office supplies.
Decreases  in  costs to run the operation were  seen  in  stock
transfer fees, travel, amortization, rent and telephone.

The  overall loss per share decreased from $1.72 in 2001  to  a
loss  of $0.57 in 2002. (after restating the loss per share  in
2001 for the change in the stock outstanding)



Item 7.         Financial Statements and Supplementary Data.

           Financial Statements are referred to in Item 13,
listed in Part F/S and filed and included elsewhere herein as a
part of this Annual Report on Form 10-KSB.

Item 8.         Changes in and Disagreements With Accountants on
Accounting and Financial Disclosure.

           As of September 30, 2002, the Registrant's principal
independent accountant had not resigned, declined to stand for
re-election, nor were they dismissed. The principal
accountant's report on the financial statements for the last
two years contains no adverse opinion or disclaimer of opinion,
nor were they modified as to uncertainty, audit scope, or
accounting principles. There have been no disagreements with
any former accountants or any matter of accounting principles
or practices, financial statement disclosure, or auditing scope
or procedure.

                           PART III

Item 9.         Directors and Executive Officers of the
Registrant.

The following table sets forth the name, age and position of
each director and executive officer of  Digital World Cup,
Inc.:

Name
                Age
Position
Howard I.
Klein            43               President, Secretary,
                                  Director

Michael R.
Levine           52               Vice President, Director

Sandy
Winick           41               Treasurer, Director

Howard I. Klein became Digital World Cup President, Secretary
and Director in September, 1999. For the past twenty years, in
fact all of his adult working life, Mr. Klein has been involved
with the printing and graphics industry, beginning as the
proprietor of a Minuteman Press franchise in 1979.  Mr. Klein
has recently sold his interest and resigned his position as CEO
and Managing Partner of Kleinbar Graphics, Inc. of Markham,
Ontario. He is currently the print buyer for Dupleum Corp. Mr.
Klein holds C.G.A.E. certification from Northwestern
University, Evanston, IL in the fields of Production, Financial
and Sales Management.

Michael R. Levine became Digital World CupVice-President and
Director in September, 1999. Mr. Levine is currently the Co-
founder and President of Danbury Financial Corp., an asset
based lender specializing in short term loans on machinery,
equipment and rolling stock. From 1985 through 1999 Mr. Levine
served as President of Upper Canada Equity Development, Inc. He
received a BSc degree from Sir George Williams University,
Montreal, Quebec; MBA from
University of Western Ontario, London, Ontario and received the
designation of Certified General Accountant in 1986.

 Sandy Winick became Digital World Cup Treasurer and Director
in September, 1999. He is currently Vice-President of Danbury
Financial Corp., providing liaison with clients, negotiation of
funding agreements, creating new business and monitoring that
company's entire loan portfolio. For the two-year period, 1997
to 1999, Mr. Winick served as CEO of Millenia Corporation; a US
publicly traded company. His duties there, in addition to day-
to-day administration, included funding, acquisition and
consolidation of several businesses and completing a reverse
takeover with a private company. Previous activities include
serving as an independent financial consultant with Madison
Consulting Group from 1992 through 1996; President and CEO of
Naturally Niagara Inc., a full service beverage manufacturer
and distributor from 1991 to 1992 and from 1989 to 1991,
President of Payless Furniture, a thirteen-unit chain of
furniture stores. Mr. Winick is the originator of the Digital
World Cup online Internet golf game.

 The directors named above will serve until the first annual
meeting of Digital World Cup shareholders. Thereafter,
directors will be elected for one-year terms at the annual
shareholders' meeting. Officers will hold their positions at
the pleasure of the Board of Directors, absent any employment
agreement. No employment agreements currently exist or are
contemplated.
There is no arrangement or understanding between the directors and
officers and any other person pursuant to which any director or
officer was or is to be selected as a director or officer.

None of the directors and officers has any arrangements with
each other regarding serving on the board. They are personal
and business acquaintances and all share an avid interest in golf.

The directors and officers of Digital World Cup will devote
their time to Digital World Cup affairs on an "as needed"
basis. As a result, the actual amount of time, which they will
devote to Digital World Cup is unknown and is likely to vary
substantially from month to month.

ITEM 10.  EXECUTIVE COMPENSATION

No officer or director has received any remuneration from
Digital World Cup, Inc.. Although there is no current plan in
existence, it is possible that Digital World Cup will adopt a
plan to pay or accrue compensation to its Directors and
Officers for services related to the implementation of the
concept and business plan.
Digital World Cup has no stock option, retirement, incentive,
defined benefit, actuarial, pension or profit-sharing programs
for the benefit of directors, officers or other employees, but
the Board of Directors may recommend adoption of one or more
such programs in the future. The Company does not have a policy
established for non-cash remuneration or reimbursement for
Directors and Officers.

Digital World Cup has no employment contract or compensatory
plan or arrangement with any executive officer. The directors
currently do not receive any cash compensation from Digital
World Cup for their service as members of the board of
directors. There is no compensation committee and no
compensation policies have been adopted. See "Certain
Relationships and Related Transactions."


ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT

The following table sets forth as of September 30, 2002,
Digital World Cup outstanding common stock owned of record or
beneficially by each executive officer and director and by each
person who owned of record, or was known  by Digital World Cup
to own beneficially, more than 5% of the Company's common stock
and the shareholdings of all executive officers as a group.

Class        Name and Address      Shares Owned     Percentage of Class

Common          Howard I.
                Klein                   121              0.02
           6844 Johnson Wagon Crescent
           Mississauga, ON L5W 1B1

Common          Michael R. Levine        35              0.01
           63 St. Clair Avenue, West
           Suite 1704
           Toronto, ON M4V 2Y9

Common          Sandy Winick**          134              0.03
              6021 Yonge Street
              Suite 212
              Toronto, ON M2M 3W2
Common        Mary McGowan*             360              0.06
          1839 Walkers Point Road
          Gravenhurst, ON P1P 1R3



All Officers and Direct

* Mary McGowan is a close associate of Mr. Levine.  Ms McGowan
has her own independent means and both deny any beneficial
ownership of her shares by Mr. Levine.

** Includes shares owned by Jodi Winick, wife of Sandy Winick
and which may be considered to be beneficially owned.


ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

No director, executive officer or nominee for election as a
director of Digital World Cup and no owner of five percent or
more of the outstanding shares or any member of their immediate
family has entered into or has proposed any transaction in
which the amount involved exceeds $10,000.00.

DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR
SECURITIES ACT LIABILITIES

The Bylaws of Digital World Cup provide that the Company will,
absence a finding of negligence or misconduct in the
performance of duty, indemnify its officers and directors for
costs and expenses incurred in connection with the defense of
actions, suits or proceedings against them on account of their
being or having been directors or officers of Digital World
Cup, Inc.
Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors officers
or persons controlling Digital World Cup and pursuant to the
forgoing provisions, we have been informed that, in the opinion
of the Securities and Exchange Commission, such indemnification
is against public policy as expressed in the Act and is,
therefore, unenforceable.



ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

No director, executive officer or nominee for election as a
director of Digital World Cup and no owner of five percent or
more of the outstanding shares or any member of their immediate
family has entered into or has proposed any transaction in
which the amount involved exceeds $10,000.00.
Mr. Winick could be considered a promoter of Digital World Cup,
Inc..  He exchanged the business concept of the Internet golf
tournaments and an initial business plan for 1,000,000 shares
of common stock at a deemed price of $1,000 or $0.001 per
share.  Mr. Winick's costs are difficult to determine.  Time
spent developing the idea and the business plan at any
reasonable rate would exceed the deemed price. If Digital World
Cup succeeds in implementing its business plan, it is not
inconceivable that one or all of the above-mentioned
individuals could become its full-time employees and
executives.


DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR
SECURITIES ACT LIABILITIES

The Bylaws of Digital World Cup provide that the Company will,
absence a finding of negligence or misconduct in the
performance of duty, indemnify its officers and directors for
costs and expenses incurred in connection with the defense of
actions, suits or proceedings against them on account of their
being or having been directors or officers of Digital World
Cup, Inc..
Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors officers
or persons controlling Digital World Cup and pursuant to the
forgoing provisions, we have been informed that, in the opinion
of the Securities and Exchange Commission, such indemnification
is against public policy as expressed in the Act and is,
therefore, unenforceable.



Item 13.  Index to Exhibits and reports on Form 8-K..


                 The following list describes the exhibits
filed as part of this Annual Report on Form 10-KSB.

Exhibit Name

  3.1                    Articles of Incorporation*
  3.2                    Bylaws*
  5.1                    Opinion re: Legality*
  10.1                   Psygnosis Ltd. Contract*
  10.2                   V-Store Agreement*
  23.1                   Consent of Independent Auditors
  23.2                   Consent of Counsel (see Exhibit 5.1)*


* Previously submitted


Reports on Form 8-K

Pursuant to a Form S-8 filed on February 1, 2002, registrant
reported that  the registrant's  Board of Directors voted
unanimously to register 3,000,000 shares on Form S-8 for
registrant's 2002 Consulting Services Plan.
Pursuant to a Form 8-K filed on February 22, 2002, registrant
reported that on January 22, 2002 registrant had entered into a
letter of intent to acquire  Hamilton Scientific, Inc. and to
form a new parent company entitled "Digital World, Inc."
On July 2, 2002 registrant reported a 50 for 1 reverse stock
split dated June 15, 2002 and effective on July 15, 2002.



PART F/S

The following financial statements are submitted pursuant to the
information required by Item 310 of Regulation S-B:


INDEPENDENT AUDITORS' REPORT

     MAGNUM D'OR
     RESOURCES INC.
     AND SUBSIDIARY

     (A DEVELOPMENT STAGE ENTERPRISE)
     CONSOLIDATED FINANCIAL STATEMENTS
     September 30, 2002








     TABLE OF CONTENTS

                                                            Page

     Auditor's Report                                          1

     Consolidated Balance Sheet                                2

     Consolidated Statement of Operations                      3
          Years ended September 30, 2002 and 2001
            and  cumulative period September 3, 1999
            (inception) to September 30, 2002


     Consolidated Statement of Cash Flows                      4
          Years ended September 30, 2002 and 2001
            and  cumulative period September 3, 1999
            (inception) to September 30, 2002


     Consolidated Statement of Changes in Shareholders' Equity 5
          Years ended September 30, 2002 and 2001
            and  cumulative period September 3, 1999
            (inception) to September 30, 2002


     Notes to Consolidated Financial Statements                6-9



MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)

CONSOLIDATED BALANCE SHEET AS AT SEPTEMBER 30, 2002


___________________________________________________________________________




                                                  2002      2001

A S S E T S                                         $        $



CURRENT

     Prepaid expenses                              -        5,067



LICENSES (Note 3)                                  -        57,525



CAPITAL ASSETS (Note 4)                            275      17,941



                                                  275       80,533



L I A B I L I T I E S



CURRENT

     Bank indebtedness                           1,180      13,965

     Accounts payable and accrued                41,357     162,340

     Notes payable (Note 5)                      628,190    575,289



                                                 670,727    751,594




S H A R E H O L D E R S'   D E F I C I E N C Y



COMMON STOCK

      $.001 par value, 50,000,000 shares authorized

     1,810,460 issued and outstanding                 1,810      19,722



PREFERRED STOCK

     $0.001 par value, 10,000,000 shares authorized

     None issued                                       -         -



ADDITIONAL PAID IN CAPITAL                            571,809    157,397



DEFICIT, accumulated during the development stage  -1,244,071   -848,180


TOTAL SHAREHOLDERS' (DEFICIENCY) EQUITY              -670,452   -671,061



TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIENCY            275     80,533




MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)

CONSOLIDATED STATEMENT OF OPERATIONS

For The Years ended September 30, 2002 and 2001 and
Cumulative Period September 3, 1999 (Inception)
to September 30, 2002



                                                          Sept. 3, 1999
                                                         (Inception) to
                                         2002     2001     Sept.30,2002

                                        $           $            $

REVENUES
     Interest income                       -      104       4,751
     License revenue                       -       30       1,402

                                           -      134       6,153

OPERATING EXPENSES
     Stock transfer fees                1,557     4,958     6,515
     Management and consulting fees   193,555    16,612   210,167
     Web site development costs       188,000   594,701   887,110
     Advertising and promotion         21,324    19,671    71,844
     Amortization                         105    20,369    31,225
     Travel                               557     4,980    11,749
     Professional fees                 24,475    11,463    50,923
     Rent                                 307     4,229     7,844
     Telephone                            121       224     2,453
     Office supplies                    1,175       405     3,687
     Bank charges                         633       664     1,565
     Organizational expenses               -          -     1,060

                                      431,809   678,276   1,286,142

NET LOSS BEFORE UNUSUAL ITEM         -431,809  -678,142  -1,279,989

UNUSUAL ITEM
     Gain on settlement of debt        35,918   -          35,918

NET LOSS                             -395,891  -678,142  -1,244,071

ACCUMULATED DEFICIT, BEGINNING
             OF PERIOD               -848,180  -170,038        -

ACCUMULATED DEFICIT, END OF PERIOD  -1,244,071 -848,180  -1,244,071


BASIC AND DILUTED LOSS PER SHARE      $(0.57)   $(1.72)   $(1.79)



WEIGHTED AVERAGE NUMBER OF COMMON

     SHARES OUTSTANDING               694,484   394,452  694,484


(A DEVELOPMENT STAGE ENTERPRISE)
STATEMENT OF CASH FLOWS
For The Years ended September 30, 2002 and 2001 and
Cumulative Period September 3, 1999 (Inception) to September 30, 2002


                                                       Sept. 3, 1999
                                                      (Inception) to
                                         2002   2001  Sept. 30, 2002
CASH FLOWS FROM (USED FOR) OPERATING       $      $         $
      ACTIVITIES
     Net Loss                         -395,891 -678,142   -1,244,071
     Common stock issued for services  395,000    -          396,000
     Adjustments to reconcile net loss
      to cash flow from
     operating activities
          - amortization                   105   20,369       31,225
          - loss on sale of
              software license          57,525    -           57,525
   Changes in assets and liabilities
          - accounts receivable            -      1,137          -
          - prepaid expense              5,067    1,478          -
          - accounts payable          -120,983  160,580       41,357

NET CASH USED IN OPERATING ACTIVITIES  -59,177 -494,578     -717,964

CASH FLOWS FROM INVESTING ACTIVITIES
     Notes receivable                     -       9,318          -
     Acquisition of capital assets        -     -20,559      -21,083
     Disposal of capital assets         17,561     -          17,561
     Acquisition of license               -        -          -3,325

                                        17,561  -11,241       -6,847


CASH FLOWS FROM FINANCING ACTIVITIES
     Notes payable                      52,901  513,705      628,190
     Issuance of shares                  1,500     -          95,441

                                        54,401  513,705      723,631

NET INCREASE (DECREASE)  IN CASH AND
CASH EQUIVALENTS FOR THE PERIOD         12,785    7,886       -1,180


CASH AND CASH EQUIVALENTS (NET OF BANK
INDEBTEDNESS), BEGINNING OF PERIOD     -13,965  -21,851          -


CASH (NET OF BANK INDEBTEDNESS),
END OF PERIOD                           -1,180  -13,965       -1,180


SUPPLEMENTAL NON-CASH FINANCING
ACTIVITIES
  Issuance of common stock for services
     and software license              395,000     -         478,178


MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)
CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

For The Years ended September 30, 2002 and 2001 and
Cumulative Period September 3, 1999 (Inception) to September 30, 2002


                                             Deficit
                                             Accumulated
                       Common    Additional  During the    Total
                Common  Stock     Paid In    Developmental Shareholders
                Stock   Amount    Capital    Stage         Equity
                $      $        $         $             $
Balance
September 3,1999     -      -        -         -           -

Shares issued
for cash
September 30,
1999            8,861,300 8,861     85,080    -            93,941

Shares issued
for services
September 30,
1999           1,000,000  1,000       -          -          1,000

Net Loss -
September 30,
1999               -        -        -         -12,197    -12,197

Balance,
September 30,
1999           9,861,300  9,861    85,080      -12,197     82,744

Issue of options in
conjunction with
Software
License
Agreement          -        -      82,178         -        82,178

Net Loss -
September 30,
2000               -        -        -        -157,841   -157,841

Balance,
September 30,
2000           9,861,300  9,861   167,258     -170,038      7,081

2 for 1
stock split    9,861,300  9,861    -9,861        -            -
January 30,
2001

Net Loss -
September 30,
2001              -     -           -         -678,142    -678,142

Balance,
September 30,
2001            19722600   19722  157,397     -848,180    -671,061

Shares issued
for services    13,300,000 13,300 371,700       -          385,000

50 for 1
stock split
July 15, 2002  -32,362,140 -32,362 32,362       -             -

Shares issued
for services     1,000,000   1,000  9,000       -           10,000

Shares issued
on settlement
of debt          150,000       150  1,350       -            1,500

Net Loss -
September 30,
2002                   -         -      -    -395,891      -395,891

Balance,
September 30,
2002           1,810,460     1,810 571,809   -1,244,071    -670,452







MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

September 30, 2002





1.   ORGANIZATION

     Magnum d'Or Resources Inc. (the company) is a development stage
      company. The company was organized under the laws of Nevada on
      September 3, 1999.  The wholly owned subsidiary,
      Progolftournaments.com Inc. is a Ontario, Canada corporation
      incorporated September 29, 1999.  During the year, the company
      changed its business plan from internet enabled games to development
      of resource properties.  The company is searching for various resource
      properties to invest in and develop.






     The financial statements are presented in U.S. dollars and are
      prepared in accordance with U.S. generally accepted accounting
      principals.


2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     a)   Basis of Financial Statements


          The financial statements reflect the assets and liabilities of
            Magnum d'Or Resources Inc., a Nevada Corporation, and its wholly
            owned subsidiary, Progolftournaments.com Inc., an Ontario
            Corporation.


          These financial statements are prepared on a consolidated basis.
            The accounts of the subsidiary company are reflected in these
            financial statements.  All material inter-company accounts and
            transactions have been eliminated.



     b)   Use of Estimates

          Management uses estimates and assumptions in preparing financial
            statements.  Those estimates and assumptions affect the reported
            amounts of assets and liabilities, the disclosure of contingent
            assets and liabilities and the reported revenues and expenses.
            Actual results could differ from these estimates.



     c)   Basic and Diluted Loss Per Share

          Basic loss per share is computed by dividing the net loss by the
          weighted average number of shares of common stock outstanding
          during the year.  Diluted earnings per share reflects the
          potential dilution that could occur upon exercise of options or
          warrants.  As the options are antidilutive, basic and diluted loss
          per share are the same for periods presented. The basic and diluted
          losses per share calculated for the comparative figures have been
          re-stated to reflect the fifty for one stock split that occurred
          during the year.






     d)   Revenue Recognition

          The company is a development stage enterprise and accordingly has
          no significant operations and revenue.  The company expects to
          generate revenue as resource properties are developed.


     e)   Development Costs

          The company expenses all costs associated with the development
            of the Website and Internet games as incurred.





MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2002


2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     f)   Financial Instruments

          The carrying amounts of cash, accounts receivable, note payable
            and accounts payable approximate fair market value because of
            the short term maturity of those items.



     g)   Cash and Cash Equivalents

          Cash and cash equivalents includes cash on hand and cash on
            deposit in financial institutions.  The company considers all
            highly liquid investments with original maturities of three
            months or less to be cash equivalents.




     h)   Capital Assets

          Capital assets are recorded at cost.  Amortization is provided
            using the straight-line method  which is sufficient to amortize
            the cost of assets over their estimated useful lives at the
            following rates:


          Furniture and fixtures         20%
          Computers                      25%



3.   LICENSES

                                   Accumulated         Net Book Value

                         Cost      Amortization   2002     2001
                          $             $          $        $

     Software license     -             -          -      57,525

     During the year, the company disposed of its
      software license.  (See Note 9)


4.   CAPITAL ASSETS

                                      Accumulated   Net Book Value

                              Cost    Amortization       2002    2001
                              $         $            $       $



      Furniture and fixtures   524       249             275     380
         Computers              -         -              -      17,561

                               524       249             275    17,941










MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2002




5.   NOTES PAYABLE


     Notes payable are non-interest bearing with no set terms of repayment.
      Of the total amount of notes payable outstanding, $519,345 are due to
      officers and/or shareholders of the company.


6.   COMMON STOCK

     The company has authorized 50,000,000 shares of $0.001 par value
      common stock and 10,000,000 shares of $0.001 par value preferred stock.
      On September 30, 1999 the company issued 8,861,300 common stock to the
      founders in exchange for $93,941 cash.  Also on September 30, 1999, the
      company issued 1,000,000 common stock at par value of $0.001 or $1,000
      for services rendered.




     On April 26, 2000, the company granted an option to Psygnosis Ltd. to
      purchase 25% of the issued share capital of the corporation for and
      aggregate price of $1.  The additional paid in Capital has been
      increased by $82,178 to record the value of the software license.



     On January 30, 2001, the company split its common stock two shares for
      each share outstanding.  9,861,300 shares were issued to shareholders
      on record as at January 30, 2001.


     Prior to the fifty to one reverse split on July 15, 2002, the company
      issued 13,300,000 shares for various consulting and marketing services.
      The services were valued based on the fair market value of the stock at
      the date of issue.  6,300,000 shares were valued at $0.05 per share and
      7,000,000 shares were valued at $0.01 per share.




     On July 15, 2002, the company reverse split its common stock fifty to
   one. 32,362,140 shares were cancelled based on shareholders on record as at
     July 15, 2002.  In August, 2002, 1,000,000 shares were issued for various
     consulting and marketing services.  The services were valued at $0.01 per
     share being fair market value of the stock at the date of issue.




     In September, 2002, 150,000 shares were issued on settlement of
      debt (See Note 9).

     Subsequent to year end, the company reverse split its common stock
      300 to 1.  1,804,276 shares were cancelled based on shareholders on
      record at October 21, 2002.  The company then issued 6,075,000 shares
      for Directors' fees, marketing and consulting services and 200,000
      shares to acquire certain mineral rights.




7.   INCOME TAXES

     Deferred tax assets and liabilities are recognized for future tax
      consequences attributable to differences between the carrying amount
      of existing assets and liabilities for reporting purposes and the
      amounts used for income tax purposes.  Deferred tax assets and
      liabilities are measured using enacted tax rates expected to apply
      to taxable income in the years that the temporary differences are
      expected to reverse.  Valuation allowances are established until
      realization is assured.





     No provision for income taxes has been recognized for the period
      ended September 30, 2002 as the company has incurred net operating
      losses for income tax purposes and has no carry back potential.







MAGNUM D'OR RESOURCES INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE ENTERPRISE)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2002


7.   INCOME TAXES (continued)

     Deferred tax assets as of September 30, 2002 consists of:

          Net operating losses carry forward      $    474,495

          Less valuation allowance                    -474,495

          Net deferred tax asset                          -

     As at September 30, 2002, the company has available net operating
      losses carry-forward of approximately $1,186,000 which may be applied
      to federal taxable income.



8.   CHANGE OF NAME



     Subsequent to the year end, the company changed its name from Digital
      World Cup, Inc. to Magnum d'Or Resources Inc.



9.   SETTLEMENT OF DEBT

     During the year, the company abandoned its plan to convert personal
      computer based games into internet enabled games.  As a result, the
      company settled its debt with Poptronik Inc., the company contracted
      to perform the conversions.  The terms of settlement required the
      company to issue 150,000 common stock as full and final settlement
      of any and all debts.  The common stock was valued at $0.01 per
      share or $1,500 being the fair market value of the stock at the
      date of issue.  In conjunction with the settlement, the company sold
      its interest in the software code, intellectual property and licensing
      requirements of all games for $1.  The gain on settlement of debt
      is composed of the following:







                                              $

     Debt to Poptronik Inc.                        94,943

     Less proceeds on issue of capital stock       -1,500

                                                   93,443
     Loss on sale of software license             -57,525

     Gain on settlement of debt                    35,918










To The Board of Directors and Shareholders of
Magnum d'Or Resources Inc. and Subsidiary


We  have audited the consolidated balance sheet of Magnum  d'Or
Resources   Inc.   and  Subsidiary  -  (A   Development   Stage
Enterprise)   as  of  September  30,  2002  and   the   related
consolidated statements of operations, shareholders' equity and
cash flows for the period September 3, 1999 (date of inception)
to September 30, 2002.  These consolidated financial statements
are  the  responsibility  of  the  Company's  management.   Our
responsibility  is  to  express an  opinion  on  the  financial
statements based on our audit.

We  did  not  audit  the consolidated financial  statements  of
Magnum  d'Or  Resources  Inc. and  Subsidiary  for  the  period
September  3, 1999 (date of inception) to September  30,  1999.
The  consolidated financial statement amounts of the statements
of  operations, cash flows and changes in shareholders'  equity
for  such  period  are encompassed in the cumulative  financial
statements for the period September 3, 1999 (date of inception)
to  September 30, 2002.  The consolidated financial  statements
for  all periods prior to October 1, 1999 were audited by other
auditors  whose  reports  expressed an unqualified  opinion  on
those  statements, and our opinion, in so far as it relates  to
amounts for the period from inception to September 30, 2002  in
the  cumulative  totals  for  the  consolidated  statements  of
operations, cash flows and changes in shareholders'  equity  is
based solely on the report of the other auditors.

We  conducted  our audit in accordance with generally  accepted
auditing  standards.  Those standards require that we plan  and
perform  the audit to obtain reasonable assurance about whether
the  consolidated  financial statements are  free  of  material
misstatement.   An audit includes examining, on a  test  basis,
evidence  supporting  the  amounts  and  disclosures   in   the
consolidated  financial  statements.  An  audit  also  includes
evaluating  the  overall financial statement presentation.   We
believe  that  our audit provides a reasonable  basis  for  our
opinion.

In  our opinion, the consolidated financial statements referred
to  above,  present  fairly,  in  all  material  respects,  the
financial position of Magnum d'Or Resources Inc. and Subsidiary
as  of September 30, 2002 and the results of its operations and
its  cash  flows  for the period September  3,  1999  (date  of
inception)  to September 30, 2002 in conformity with  generally
accepted accounting principles.



"MacCallum Horn LLP"


MACCALLUM HORN LLP
Chartered Accountants


Edmonton, Alberta
December 18, 2002