UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-QSB-A

              [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
                  For the Quarterly Period ended March 31, 2001


             [ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
              For the Transition Period ___________ to ___________

                        Commission File Number:  0-25891

                             MarketCentral.net Corp
             (Exact name of Registrant as specified in its charter)


Texas                                                                 76-0270330
(Jurisdiction  of  Incorporation)        (I.R.S.  Employer  Identification  No.)

6401  South  Boston  Street,  Villa  Q-205,  Englewood,  CO                80111
(Address of principal executive offices)                              (Zip Code)

Registrant's  telephone  number,  including  area  code:         (720)  489-1315


         300  Mercer  Street,  Suite  26J,  New  York,  NY  10003
                               (Former  Address)


As  of June 4, 2001, the number of shares outstanding of the Registrant's Common
Stock  was  11,259,356.

Transitional  Small  Business  Disclosure  Format:  Yes  [  ]  No  [x]


     PART  I.  FINANCIAL  INFORMATION.I.  FINANCIAL  INFORMATION.

ITEM  1.  FINANCIAL  STATEMENTSITEM  1.  FINANCIAL  STATEMENTS.

     The  financial  statements included herein for the three months ended March
31,  2001, have been prepared by the Company without audit pursuant to the rules
and  regulations of the Securities and Exchange Commission.  Certain information
and  footnotes  disclosure normally included in financial statements prepared in
accordance  with generally accepted accounting principles have been condensed or
omitted  pursuant  to  such rules and regulations, although the Company believes
that  the  disclosures  are  adequate  to  make  the information not misleading.

                                        1


                           Consolidated Balance Sheets

           March 31, 2001 (Unaudited) and December 31, 2000 (Audited)


                                     ASSETS


                                               March  31,     December  31,
                                                  2001            2000
CURRENT  ASSETS
  Cash                                        $   55,959            0
  Accounts  receivable                            39,104            0
  Security  deposit                                4,425            0
  Subscriptions  receivable                            0            0

OTHER  ASSETS
  Goodwill                                      951,586             0
  Fixed  assets,  net  of  accumulated
  depreciation  of  $1,269  and  $0              12,271             0
  Software  development  costs,
  net  of  accumulated  amortization
    of  $39,045  and  $34,706                    47,720        52,058

TOTAL  ASSETS                                $1,111,065    $   52,058


                      LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT  LIABILITIES
  Accounts  payable                          $  205,604    $   51,687
  Cash  Overdraft                                     0           301
  Accrued  expenses  payable                     12,896        55,794
  Notes  payable  -  stockholders               436,253       149,731

  Total  current  liabilities                   654,753       257,513

STOCKHOLDERS'  EQUITY
  Common  stock,  $0.0001  par  value;
  100,000,000  shares  authorized;
  10,443,062  and  4,301,669  issued  and
  outstanding in 2001 and 2000, respectively      1,045           431
  Paid  in  capital                           4,536,541     2,668,350
  Deficit  accumulated  during  the
    development  stage                       (3,756,274)   (2,874,236)
  Treasury  stock                              (325,000)            0

  Total  stockholders'  equity                  456,312      (205,455)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   $1,111,065    $   52,058


See  notes  to  consolidated  financial  statements.

                                        2


                      Consolidated Statements of Operations


                                                          Period
                               Three  Month          From  Inception
                              Periods  Ended       (December  28,1988)
                                 March  31,             to  March  31,
                            2001            2000           2001
                         (Unaudited)     (Unaudited)
-----------------------------------------------------------------------
Revenue:                    $    1,542      $    3,874    $   27,544

Operating  expense:
  General  and  administration
    expense                    883,580          93,893     3,783,818

Net  loss                  $  (882,038)     $  (90,019)  $(3,756,274)

Net  loss  per  share      $     (0.14)          (0.02)

Weighted  average  shares  outstanding:
     Basic                   6,114,588       4,183,946


See  notes  to  consolidated  financial  statements.

                                        3


                 Consolidated Statement of Stockholder's Equity
                For the Period From Inception (December 28, 1988)
                          To March 31, 2001 (Unaudited)
<TABLE>
<CAPTION>
                                                                                   Accumulated
                                         Common        Stock       Paid  In    Deficit  During  The
                                         Shares        Amount      Capital       Development Stage
<S>                                       <C>           <C>         <C>         <C>
Balance  at  Beginning  of  Development
  Stage  -  December  28,  1988                  0    $       0            0               0
Shares  issued  for  organizational
  costs                                    180,000           18          982               0
Net  Loss  December  31,  1988-1996              0            0            0          (1,000)
Balances,  December  31,  1996             180,000           18          982          (1,000)
April  8,  1997-Issued  at  $1.00
  per  share                               100,000           10       99,990               0
Net  Loss  December  31,  1997

Balances,  December  31,  1997             280,000           28      100,972         (88,886)
May  22,  1998-issued  at  $1.00
  per  share                                 2,900            1        2,899               0
July  1,  1998-issued  at  $.10
  per  share                                84,000            8        8,392               0
Shares  issued  for  cash  and
  services  at  @  1.0  per  share       1,600,000          160    1,599,840               0
Net  Loss  December  31,  1998                   0            0            0      (1,598,258)

Balances,  December  31,  1998           1,966,900          197    1,712,103      (1,687,144)
February  1999  reorganization           2,025,000          202       33,084               0
Stock  issued  for  professional
  services  rendered                        36,032            4       54,048             (52)
Stock  issued  for  subscription
  stock                                     56,014            6      311,994               0
Stock  issued  for  professional
  services rendered                        100,000           10      312,490               0
Net  Loss  December  31,  1999                   0            0            0        (721,894)

Balances,  December  31,  1999           4,183,946         $419    2,423,719      (2,409,090)

Stock  issued  for  professional
  services                                      32            0            0               0
Stock  issued  for  financial
  services  rendered                         5,000            1        9,999               0
Stock  issued  for  professional
  services  rendered                        71,000            7      143,493               0
Stock  issued  for  consultant
  services  rendered                        10,873            1       21,744               0
Stock  issued  for  professional
  services  rendered                        10,000            1       19,999               0
Stock  issued  for  consultant
  services  rendered                        10,850            1       21,699               0
</TABLE>

                                   (Continued)

                                        4


                 Consolidated Statement of Stockholder's Equity
                For the Period From Inception (December 28, 1988)
                    To March 31, 2001 (Unaudited)-(continued)

<TABLE>
<CAPTION>
                                                                          Accumulated
                                    Common     Stock      Paid  In    Deficit  During  The
                                    Shares     Amount     Capital      Development  Stage
<S>                              <C>          <C>        <C>             <C>
Stock  issued  for  cash             10,000    $     1   $     19,999     $       0
Interest on note                          0          0         10,621             0
Other  stock  subscription-1998           0          0         (2,871)            0
Net loss December 31, 2000                0          0              0      (465,198)
Balances,  December  31,  2000    4,301,669    $   431   $  2,668,350   $(2,874,236)

Stock issued for
professional services               524,835         52         52,432             0
Stock  issued  for
consulting  services                300,000         30         29,970             0
Stock  issued  in  payment
of  notes payable                   634,780         63         63,415             0
Stock issued for management fees    565,000         57         56,443             0
Stock issues for other services      16,778          2          1,676             0
Receipt of additional paid-in capital     0          0        100,000             0
Stock issues for
consulting services               1,600,000        160        799,840             0
Stock  issued  for
FCOM  business  purchase          2,500,000        250        764,415             0
Net  loss,  March  31,  2001   $          0          0              0      (882,038)

Balances,  March  31,  2001    $ 10,443,062  $   1,045   $  4,536,541 $  (3,756,274)
</TABLE>


See  notes  to  consolidated  financial  statements.

                                        5


                      Consolidated Statement of Cash Flows

<TABLE>
<CAPTION>
                                           Period
                                          Three  Month              From  Inception
                                         Periods  Ended           (December  28,1988)
                                            March  31,               to  March  31,
                                      2001              2000               2001
                                  (Unaudited)        (Unaudited)        (Unaudited)
------------------------------------------------------------------------------------
<S>                              <C>              <C>               <C>
CASH  FLOWS  FROM  OPERATING  ACTIVITIES:
  Net  loss                      $    (882,038)   $    (90,019)     $  (3,756,274)
  Depreciation  and  amortization  -
    web  site  cost                      4,413           4,338             39,119
  Shares  issued  for  services        940,662                       3,085,107
  (Increase) in accounts receivable       (180)                     (180)
  Interest  forgiven  on  note               0               0             10,621
  Increase  (decrease)  in  accounts
    payable                            (49,637)        (14,981)             2,050
  Increase  (decrease)  in  accrued
    expenses                           (36,638)         (8,281)            19,156

Net  cash  provided  (used)  by
  operating  activities                (23,418)       (108,943)          (600,401)

CASH  FLOWS  FROM  INVESTING  ACTIVITIES:
  Investment  in  FCOM                 (22,484)              0            (22,484)

CASH  FLOWS  FROM  FINANCING  ACTIVITIES
  Payment  of  cash  overdraft            (301)              0                  0
  Proceeds  from  note  payable              0               0             96,253
  Receipt of additional
  paid in capital                      100,000               0            100,000
  Issuances  of  common  stock               0               0            342,929
  Decrease  subscription  receivable         0         105,000            137,500

Net  cash  provided  by  financing
  activities                            99,699         105,000            676,381

Net  increase  (decrease)  in  cash     53,797          (3,943)            53,797

Cash,  beginning  of  period             2,162           9,705              2,162

Cash,  end  of  period               $  55,959     $     5,762       $     55,959


Non  -  cash  Transactions:
Common  stock  issued  in  connection
  with  services                    $  940,662     $         0       $  3,085,107
</TABLE>


See  notes  to  consolidated  financial  statements.

                                        6


                   Notes to Consolidated Financial Statements

                                 March 31, 2001


NOTE  1.     ORGANIZATION  AND  SIGNIFICANT  ACCOUNTING  POLICIES

Nature  of  Business
MarketCentral.net  Corp.  (formerly All American Consultant Aircraft, Inc.) (the
"Company")  was  incorporated  in  Texas.  The  Company's primary business is an
Internet  site  featuring  investment  information  and  tools  available to the
individual  investor.  The  site  features  state-of-the-art  e-commerce.
MarketCentral.net  Corp.'s  online  shopping  mall,  called  the  Market Mall is
promoted  as  a  separate  site.

Going  Concern  Matters
The  company  has  incurred  losses totaling $3,756,274 in the development stage
from  inception  (December  28,  1988)  through  March  31, 2001.  The Company's
website  became operational in 1998.  However, no significant revenues have been
generated.

It  is  management's plan to raise additional capital and to promote its website
to  profitable  status.

Interim  Financial  Statement  Presentation
The  interim  financial  information  as  of March 31, 2001 and 2000 and for the
three month periods then ended, and for the period December 28, 1998 (inception)
to  March  31,  2001  is  unaudited  but  includes  all  adjustments  that
MarketCentral.net  Corp.  management considers necessary for a fair presentation
of its consolidated financial position at that date and its consolidated results
of operations and cash flows for those periods.  Operating results for the three
months ended January 31, 2001 are not necessarily indicative of results that may
be  expected  for  any  future  periods.

Basis  of  Consolidation
The consolidated financial statements include the accounts of MarketCentral.net.
Corp.,  (formerly  All  American Consultant Aircraft, Inc.) and its wholly owned
subsidiaries,  MarketCentral.Net  Corp.  and  FCOM,  Inc.  All  intercompany
transactions  and  balances  have  been  eliminated.

Summary  of  Significant  Accounting  Policies
Software  development  costs on the balance sheet represent capitalized costs of
design,  configuration,  installation and testing of the Company's website up to
its  initial  implementation.  The  asset is being amortized to expense over its
estimated  useful  life  of  5  years  using  the  straight-line  method.

                                        7


                   Notes to Consolidated Financial Statements

                                 March 31, 2001



Ongoing  website  post-implementation costs of operation, including training and
application  maintenance,  are  charged  to  expense  as  incurred.

The  preparation  of  financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect  certain  reported  amounts and disclosures.  Accordingly, actual results
could  differ  from  those  estimates.

Income  taxes  are  provided for the tax effects of transactions reported in the
financial  statements  and  consist  of  taxes currently due plus deferred taxes
related  primarily  to  differences  between  the  bases  of  certain assets and
liabilities  for  financial and tax reporting.  The deferred taxes represent the
future  tax  return  consequences  of  those  differences,  which will either be
taxable  when  the  assets  and  liabilities  are  recovered  or  settled.

Comprehensive  Income
There  is no difference in the company's historical net loss as reported and the
comprehensive  net  losses  for  all  periods  presented.


NOTE  2.     SERVICES  COMPENSATION

In  1999, Intrepid International LTD rendered financial services at a fair value
of $54,048 and was compensated by issuing 36,032 the Company's restricted common
stock.

An additional 100,000 shares of restricted common stock was issued to a business
consultant  who rendered services to the Company and was recorded at fair value.
The  value  of  the stock on the issued date (September 14, 1999) was $3 1/8 per
share.

                                        8


                   Notes to Consolidated Financial Statements

                                 March 31, 2001



NOTE  3     TRANSACTIONS  WITH  RELATED  PARTIES

Subscription  Receivable
Meridian  Mercantile, Inc. ("Meridian"), an affiliate of the Company, subscribed
for the purchase of 56,014 shares of common stock in consideration of the sum of
$312,000  payable  on  or  before  two years from February 5, 1999, with minimum
payment  of  $13,000  per month over 24 consecutive months.  The balance of this
subscription  as  of  March  31,  2001  and  March  31,  2000 is $0 and $35,371,
respectively.

Notes  Payable  -  Stockholders
Notes  payable  to stockholders consisted of the following at March 31, 2001 and
2000:
                                            2001            2000
---------------------------------------------------------------------
     Demand  loan  at  7%                $  20,753         18,731
     Demand  loan  at  no  interest      $  25,000              0
     Demand  loans  at  prime  plus  1%     65,500         65,500
     Convertible  note  at  10%,
       due  July  11,  2001                325,000              0
                                        $  436,253         84,231

The  Company  issued  634,780  shares  valued at $.10 in satisfaction of $63,478
loans  payable  to  stockholders.

Management  Consultant  Fee
The Company utilized a portion of the business, facilities, computers, telephone
and office supplies of New Horizons Asset Management Corp. ("New Horizons"), 300
Mercer Street, Suite 26-J, New York, New York 10003, and retains New Horizons as
a  management consultant.  The President and beneficial owner of New Horizons is
also  the  President  of  MarketCentral.Net  Corp.  MarketCentral.net  Corp. has
agreed  to  pay  New Horizons Inc. $9,000.00 per month.  MarketCentral.net Corp.
has  also  agreed to remit to New Horizons an additional payment of $25,000 upon
its  receipt of funds in an equity or debt financing transaction.  The agreement
was  terminated  upon  issuance  of  565,000  shares  valued  at  $0.10.

The  Company  issued  a total of 1,900,000 shares for consulting services during
the  quarter ended March 31, 2001.  1,600,000 of such shares were valued at $.50
per share representing $800,000 in services.  300,000 shares were valued at $.10
per  share  representing  $30,000  in  services.

                                        9


                   Notes to Consolidated Financial Statements

                                 March 31, 2001



NOTE  4.     STOCK  OPTIONS
In  February 1999, the Company granted stock options to certain non-employee key
directors,  advisors  and consultants to acquire up to a total of 400,000 shares
of  common  stock  at an exercise price of $5.00 per share and exercisable for a
period  of  five  years  from the date of grant.  Additional options to purchase
160,000  shares  of restricted common stock for certain consultant services were
granted at an exercise price of $5.00 per share for the 1st 40,000 shares; $7.50
per share for the 2nd 40,000 shares; $10.00 per share for the 3rd 40,000 shares;
$12.50  per  share  for  the  last  40,000  shares.


NOTE  5.     CAPITAL  STOCK
Each  share  of  common  stock  is  entitled  to  one  vote.


NOTE  6.     FINANCIAL  INSTRUMENTS
Current  assets and liabilities are reported at their face amount which, because
of  their  short-term  nature,  approximates  fair  value.


NOTE  7.     ACQUISITION  OF  FCOM,  INC.
On  March  21, 2001, the Company acquired all of the outstanding shares of FCOM,
Inc.  This  business  combination  was accounted for as a purchase.  The Company
issued 2,500,000 of its common shares in consideration of this acquisition.  The
Company's shares issued were valued at $764,665 representing an average price of
the  Company's  publicly traded shares for a number of days before and after the
purchase,  discounted by 37.5% for unregistered shares issued.  The Company also
incurred  direct  costs of $22,484 in connection with the transaction, resulting
in  a total cost of $787,149.  The net assets of FCOM,Inc., primarily short-term
assets  and liabilities, were valued at $(164,437) resulting in an allocation of
$951,586 to goodwill.  The Company plans to amortize that asset over 15 years or
sooner, based on periodic evaluation of the benefits to be received.  FCOM, Inc.
is  a  development  stage  company  that  is developing products in the field of
Internet  security  and  privacy.

Common  shares  of  the  Company that were held by FCOM, Inc. at the time of the
combination,  having  a  basis  of $325,000, have been accounted for as treasury
stock  in  the  accompanying  balance  sheet.

                                       10


ITEM  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS


(A)     PLAN OF OPERATION.   The plan of operation that we discussed in our Form
10-KSB  filed  on  April  2,  2001,  has been substantially changed. Our plan of
operation  for  the  next  12  months  follows.

The  business  plan of the Company involves certain Application Service Provider
disciplines,  a  patent  protected  IP  application  delivery  method,  a patent
protected  Internet  advertising  methodology, and the supply of IP connectivity
and  Value  Added  Administrative services distributed to the wholesale Internet
markets  in  North  America  and  certain  countries  in  Europe.

1.     CASH  REQUIREMENTS.  As  previously  disclosed we recently acquired FCOM,
Inc.  To  satisfy our cash requirements for the next 12 months of operations, we
will  be  required  to  obtain  additional  cash through equity offerings of our
securities  or  by  borrowing funds from outside lenders or our shareholders. We
estimate  that  we  will  need  approximately $500,000 of capital to execute our
business  and  revenue  model  and  reach breakeven within five months after the
execution  of  the  model.  At  breakeven,  the customer base is projected to be
100,000  subscribers. If we are not successful in obtaining these funds, then we
may  not  be  successful  in  carrying  out  our  business  plans.

2.     PRODUCT  RESEARCH  AND  DEVELOPMENT.  None.

3.     PURCHASE  OR  SALE  OF  PLANT  AND  SIGNIFICANT  EQUIPMENT.  We  do  not
anticipate  any  significant purchases or sales of plant or equipment during the
next  twelve  months.  There may be some reallocation of the use of our existing
leased  facilities  and  equipment.

4.     SIGNIFICANT  CHANGES  IN  THE  NUMBER  OF  EMPLOYEES.  As a result of the
acquisition  of  FCOM,  Inc. we currently have 3 employees, however we draw upon
numerous  business  and technology consulting groups as well as outsourcing many
services  that  support  the  execution  of  the  business  model.

This  foundation of capital and personnel will allow us to initiate marketing to
ISP's,  Affinity  groups,  and Dotcoms enabling customers to receive proprietary
bundled  software  services  and  applications,  highly  granulated  advertising
content  in  latent  PC  configurations, and superior reliability, integrity and
more  sophisticated application layers from the ISP.  We are confident that this
model is the foundation of profitable wholesale relationships. Additionally, the
Company  and  its  reseller  and  distribution  network  will  profit  from  the
monetization of the incumbent traffic and the growth of revenue through audience
interaction  and  participation.

                                       11


MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION AND RESULTS OF
OPERATIONS.  The  following  discussion  and analysis of financial condition and
results operations should be read in conjunction with the Company's accompanying
unaudited  consolidated  financial  statements and notes included herein and the
audited  consolidated  financial  statements and notes included in the Company's
Annual  Report  on Form 10-KSB for the fiscal year ended December 31, 2000.  The
Company  has begun the process of recapitalization to execute its business plan.


CAUTIONARY STATEMENT FOR PURPOSES OF THE "SAFE HARBOR" PROVISIONS OF THE PRIVATE
SECURITIES  LITIGATION  REFORM  ACT  OF  1995.

The  following  Management's  Discussion and Analysis of Financial Condition and
Results  of  Operations  and  other  materials  filed  by  the  Company with the
Securities  and  Exchange  Commission  (as  well as information included in oral
statements  or  other  written  statements  made  or  to be made by the Company)
contain  certain  "forward-looking statements" within the meaning of the Private
Securities  Litigation  Reform  Act  of  1995.  These  statements  are  based on
management's current expectations and are accordingly subject to uncertainty and
changes  in  circumstances.  Actual  results  may  vary  materially  from  the
expectations  contained  herein due to various important factors, including (but
not  limited  to):  consumer  spending and debt levels; interest rates; seasonal
variations  in  consumer  purchasing activities; competitive pressures on sales;
pricing  and  gross  profit margins; the level of distribution for the Company's
program  and  fees associated therewith; the success of the Company's e-commerce
model;  the  ability of the Company to continue to obtain adequate financing  at
competitive  rates;  the  success  of  the  Company's  strategic  alliances  and
business  relationships;  the  ability  of  the  Company to manage its operating
expenses  successfully;  changes  in  governmental  or  regulatory requirements;
litigation  or governmental  proceedings affecting the Company's operations; and
the  ability  of  the Company to obtain and retain key executives and employees.
Investors  are  cautioned  that  all forward-looking statements involve risk and
uncertainty  and the Company is under no obligation (and expressly disclaims any
such  obligation to) update or alter its forward-looking statements whether as a
result  of  new  information,  future  events  or  otherwise.

1.     SELECTED  CONDENSED  CONSOLIDATED  FINANCIAL  DATA

                                  For  the  Three  Months  Ended
                                           March  31st  ,
                                        2001           2000
-------------------------------------------------------------
OPERATING  EXPENSES
Depreciation  and  Amortization         0.49%          4.62%
General  and  Administrative            1.56%          6.27%
Promotion  and  Advertising             0.00%         25.87%
Professional  Fees                     94.51%         21.07%
Web  Site  Maintenance                  0.38%         13.42%
Management  Fees                        3.06%         28.67%
Total  Operating  Expenses            100.00%        100.00%
OPERATING  INCOME  (LOSS)                  0              0

                                       12


RESULTS  OF  OPERATION

a.     REVENUE.

Revenue  for MarketCentral.net Corp for the three months ended March 31, 2001 is
a  residual  carryover  from  prior  operations  and  is not comparable with the
revenue  for  the three months ended March 31, 2000.  And, is inconsequential to
the  new  focus and direction of the Company because of the recapitalization and
the  redefinition  of  the  product  lines  and  revenue streams of the Company.
MarketCentral.net  Corps  purchased  FCOM, INC. to bring an operation base and a
highly  revised  and  refocused  revenue  streams  to  the  Company.  Management
anticipates  that  the  redeveloped  revenue  stream  will flow by 3rd Qtr 2001.

b.     OPERATING  EXPENSES

Because  of  the  restructuring  of the Company and its product lines management
does  not  feel  that  a  comparison of revenue and expenses, for this reporting
period,  would  provide valuable information.  Therefore, the following analysis
is  based on a comparison of total expenses for the three months ended March 31,
2001  compared with the three months ended March 31, 2000, and the comparison of
line  item  expenses  to  total expenses for those periods.  The Company's total
operating  expenses  for  the  three  months  ended March 31, 2001 were $883,580
versus  $93,893 for the three months ended March 31, 2000.  A significant amount
of  this  increase  is  due  to  the  increase in Professional fees from $19,779
(21.07%  of  total  expense)  for  the first quarter 2000 to $835,100 (94.51% of
total expenses) for the first quarter 2001. The increase in Professional Fees of
$815,321 were expended to focus on bringing the appropriate talent and skills to
the  Company  to  put  in  place  the  technological  and  telecommunications
infrastructure  to launch The Company's new business and revenue model.  For the
three  months  ended  March  31,  2001  The Company's general and administrative
expenses  were  $13,809 (1.56% of total expenses) compared with $5,886 (6.27% of
total  expenses)  for  the  three  months  ended March 31, 2000. The increase of
$7,923  in  G  &  A  spending  was due to the integration of FCOM, INC. into The
Company's  operation.  The Company's Sales and Marketing expenses decreased from
$24,289 (25.87% of total expenses) to $0.00 respectively, from the first quarter
of  2000  to  the  first quarter of  2001.  Amortization of the Web Site was the
same  for  both  periods,  $4,338 (0.49% of total expenses for the first quarter
2001  versus  4.62%  of total expenses for the first quarter of 2000).  Web Site
Maintenance  decreased  from  $12,600  (13.42%  of total expenses) for the first
quarter  of  2000  to  $3,333 (0.38% of total expenses) for the first quarter of
2001.  This  decrease  for  this period was due to the change of emphasis of the
Company.  Management  Fees  were  the  same  for both periods, $27,000 (3.06% of
total  expenses  for  the first quarter 2001 and 28.76% of total expense for the
first  quarter  of  2000).

c.     NET  INCOME  (LOSS)

The  Company's   net  loss  for  the  first  quarter  of 2001 was $882,038.00 as
compared  to  a  net  loss  of  $90,019.00  for the first quarter of 2000.  Once
again,  $835,000 of the loss was the focus on bringing the appropriate talent to
focus  on  acquiring  the technological, and telecommunications skills to launch
The  Company's  new  business  and  revenue  model.  $27,000  of  the loss was a

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management  fee  and $4,338 was for website amortization.  The $882,038 loss for
the  first  quarter  compares  with $90,019 for the first quarter of 2000.   The
Company's  basic  loss  per  share  for the first quarter of 2001 was ($0.14) as
compared  to  a  basic  loss  per share of ($.02) for the first quarter of 2000.

3.     FINANCIAL  CONDITION,  LIQUIDITY  AND  CAPITAL  RESOURCES

As  of  March  31,  2001  the  Company  had cash and cash equivalents of $55,959
compared  to  $2,162  at  December  31,  2000,  an  increase  of $53,797.  Total
assets  increased  from  $52,058 at December 31, 2000 to $1,111,065 at March 31,
2001,  an  increase  of  $1,059,007.  A  major  portion of that increase was the
$951,586  of  Goodwill  that  was  the  result  of  the  purchase  of FCOM, INC.

For  the  three-month period ended March 31, 2001 the net cash used in operating
activities  was ($23,418) as compared to ($108,943) in the first quarter of last
year.  The  Company's  net  cash  used  in investing activities was ($22,484) as
compared  to  $0  respectively  in  this quarter and the comparable quarter last
year. The  net  cash  that  was  provided by financing activities decreased from
the  first  quarter  of  last  year  in  which  we  used $105,000 as compared to
$99,699  this  quarter.



     PART  II.  OTHER  INFORMATIONII.  OTHER  INFORMATION


ITEM  6.  EXHIBITS  AND  REPORTS ON FORM 8-K. EXHIBITS AND REPORTS ON FORM 8-K.

None.

                                   SIGNATURES


     Pursuant  to  the requirements of the Securities Exchange Act of 1934, this
Form  10-QSB  Report for the Quarter ended March 31, 2001, has been signed below
by  the  following person on behalf of the Registrant and in the capacity and on
the  date  indicated.


Dated:  June  7,  2001

                                  MarketCentral.net  Corp

                                            by

            /s/Paul Taylor                /s/Michael  Hudson
               Paul Taylor, CEO              Michael  Hudson,  CFO

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