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 September 30, 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:  000-25891

                             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,  ENGLEWOOD,  CO                               80111
(ADDRESS  OF  PRINCIPAL  EXECUTIVE  OFFICES)                         (ZIP  CODE)

REGISTRANT'S  TELEPHONE  NUMBER,  INCLUDING  AREA  CODE:         (720)  489-1315

SECURITIES  REGISTERED  PURSUANT  TO  SECTION  12(B)  OF  THE  ACT:         NONE
SECURITIES  REGISTERED  PURSUANT  TO SECTION  12(G)  OF  THE  ACT:  COMMON STOCK

AS OF July 15, 2002 THERE WERE  30,782,170 SHARES OF SHARES OF COMMON STOCK
OUTSTANDING.


TRANSITIONAL  SMALL  BUSINESS  DISCLOSURE  FORMAT  (CHECK ONE): YES [ ]   NO [X]

<PAGE>

ITEM  1.  FINANCIAL  STATEMENTS

                    MARKETCENTRAL.NET CORP. AND SUBSIDIARIES
                               (F/K/A/ FCOM, INC.)
                           CONSOLIDATED BALANCE SHEET
                          (A DEVELOPMENT STAGE COMPANY)
                               SEPTEMBER 30, 2001
                                   (UNAUDITED)
<TABLE>
<CAPTION>

                                     ASSETS


<S>                                                      <C>
CURRENT ASSETS:
  Employee receivable                                    $    10,763
  Interest receivable, related party                           4,914
  Deposits                                                       250
  Prepaid expenses                                            53,860
                                                         ------------

  Total Current Assets                                        69,787
                                                         ------------

EQUIPMENT, net of accumulated depreciation of $2,623          10,916

EQUITY INVESTMENT                                              6,626

NOTES RECEIVABLE, related party                               19,459
                                                         ------------

                                                         $   106,788
                                                         ============

             LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES:
  Cash overdraft                                         $     1,805
  Accounts payable                                            71,938
  Accrued expenses                                            74,309
  Notes payable                                              120,795
                                                         ------------

    Total Current Liabilities                                268,847
                                                         ------------

LONG-TERM DEBT, related party                                100,000
                                                         ------------

    Total Liabilities                                        368,847
                                                         ------------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY:
  Common stock - $0.0001 par value; 100,000,000 shares
     authorized; 1,582,688 issued and outstanding                158
  Additional paid-in capital                                 800,644
  Deficit accumulated during the development stage        (1,062,861)
                                                         ------------

    Total Stockholders' Equity (Deficit)                    (262,059)
                                                         ------------

                                                         $   106,788
                                                         ============

</TABLE>

          See Accompanying Notes To Consolidated Financial Statements
<PAGE>

                    MARKETCENTRAL.NET CORP. AND SUBSIDIARIES
                               (F/K/A FCOM, INC.)
                          (A DEVELOPMENT STAGE COMPANY)
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (UNAUDITED)
<TABLE>
<CAPTION>

                                                                   For The Period                               For The Period
                                             For The Three          From Inception          For The Nine        From Inception
                                              Months Ended        (August 2, 2000)          Months Ended        (August 2, 2000)
                                           September 30, 2001    To September 30, 2000    September 30, 2001  to September 30, 2001
                                          --------------------  -----------------------  -------------------- ---------------------
<S>                                       <C>                   <C>                      <C>
REVENUE:                                  $                 -   $                    -   $                 -   $              -
                                          --------------------  -----------------------  -------------------- ---------------------

COSTS AND EXPENSES:
  General and administrative expense                  311,962                   40,893               657,165         1,056,304
  Depreciation and amortization                           676                        -                 2,030             2,622
                                          --------------------  -----------------------  -------------------- ---------------------

    Total Operating Expenses                          312,638                   40,893               659,195         1,058,926
                                          --------------------  -----------------------  -------------------- ---------------------

OTHER INCOME (EXPENSE):
  Interest income                                       1,655                        -                 4,914            4,914
  Interest expense                                     (3,956)                       -                (8,849)          (8,849)
                                          --------------------  -----------------------  -------------------- ---------------------

    Net Other Income (Expense)                         (2,301)                       -                (3,935)          (3,935)
                                          --------------------  -----------------------  -------------------- ---------------------

NET (LOSS)                                $          (314,939)  $              (40,893)  $          (663,130)    $  (1,062,861)
                                          ====================  =======================  ==================== =====================


NET (LOSS) PER SHARE, BASIC AND DILUTED   $             (0.26)  $                (1.26)  $             (0.94)
                                          ====================  =======================  ====================

WEIGHTED AVERAGE SHARES OUTSTANDING,                1,204,849                   32,561               704,187
                                          ====================  =======================  ====================
  BASIC AND DILUTED

</TABLE>


          See Accompanying Notes To Consolidated Financial Statements
<PAGE>
                    MARKETCENTRAL.NET CORP. AND SUBSIDIARIES
                               (F/K/A/ FCOM, INC.)
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                          (A DEVELOPMENT STAGE COMPANY)
                               SEPTEMBER 30, 2001
                                   (UNAUDITED)
<TABLE>
<CAPTION>

                                                                                          For the Period         For the Period
                                                                    For the Nine          From Inception         From Inception
                                                                    Months Ended         (August 2, 2000)       (August 2, 2000)
                                                                  September 30, 2001    September 30, 2000   to September 30, 2001
                                                                 --------------------  --------------------  ---------------------
<S>                                                                   <C>                   <C>                    <C>
CASH FLOWS FROM (TO) OPERATING ACTIVITIES:

Net (loss)                                                       $          (663,130)  $           (40,893)   $    (1,062,861)
Adjustments to reconcile net (loss) to net cash from operating
    activities:
  Depreciation and amortization                                                2,030                     -              2,622
  Stock issued for compensation                                                    -               107,500             94,595
  Stock issued for services                                                  658,764               658,764            658,764
  Stock based compensation                                                    13,313                     -             13,313
  Changes in assets and liabilities:
  Prepaid expenses                                                           (53,860)                    -            (53,860)
  Other assets                                                               (11,502)               (4,425)           (15,927)
  Accounts payable and accrued expenses                                      (53,736)                5,600             57,033
                                                                 --------------------  --------------------  ----------------------

    Net Cash Provided (Used) by Operating Activities                        (108,121)               67,782           (306,321)
                                                                 --------------------  --------------------  ----------------------

CASH FLOWS FROM (TO) INVESTING ACTIVITIES:
  Notes receivable, related parties                                           (5,145)                    -            (19,459)
  Purchase of equipment                                                            -                     -            (13,539)
                                                                 --------------------  --------------------   ---------------------

    Net Cash (Used) by Investing Activities                                   (5,145)                    -            (32,998)
                                                                 --------------------  --------------------   ---------------------

CASH FLOWS FROM (TO) FINANCING ACTIVITIES:
  Proceeds from sale of common stock                                               -                     -            227,500
  Proceeds from line of credit                                                 5,053                     -              5,053
  Proceeds from exercise of stock options                                     12,750                     -             12,750
  Payment of stock option costs                                               (2,984)                    -             (2,984)
  Proceeds of note payable, related party                                    100,000                     -            100,000
  Proceeds of notes payable                                                   25,000                     -             25,000
  Payments of convertible debt                                               (28,000)                    -            (28,000)
                                                                 --------------------  --------------------   ---------------------

    Net Cash Provided by Financing Activities                                111,819                     -            339,319
                                                                 --------------------  --------------------   ---------------------

INCREASE (DECREASE) IN CASH                                                   (1,447)               67,782                  -

Cash, beginning of period                                                      1,447                     -                  -
                                                                 --------------------  --------------------   ---------------------

Cash, end of period                                              $                 -   $            67,782                  -
                                                                 ====================  ====================   =====================

Supplemental Disclosure of Cash Flow Information:
  Cash paid during the period for:
  Interest                                                       $                 -   $                 -    $             -
                                                                 ====================  ====================   =====================
  Taxes                                                          $                 -   $                 -     $            -
                                                                 ====================  ====================   =====================


</TABLE>

          See Accompanying Notes To Consolidated Financial Statements
<PAGE>


NOTE  1  -  BASIS  OF  PRESENTATION

The  accompanying  unaudited  consolidated  financial  statements  include  the
accounts  of  MarketCentral.Net  Corp.  (the  "Company")  and  its  wholly owned
subsidiaries.  The  financial  statements  have been prepared in accordance with
generally  accepted  accounting principles for interim financial information and
in  accordance  with  the instructions for Form 10-QSB. Accordingly, they do not
include  all  of  the  information  and footnotes required by generally accepted
accounting  principles.

In the opinion of management, the unaudited interim financial statements for the
three  and  nine  months  ended  September  30,  2001  are  presented on a basis
consistent  with  the  audited financial statements and reflect all adjustments,
consisting only of normal recurring accruals, necessary for fair presentation of
the  results  of  such  period.  The results for the three and nine months ended
September  30,  2001 are not necessarily indicative of the results of operations
for  the full year.  These unaudited consolidated financial statements should be
read in conjunction with the audited consolidated financial statements and notes
thereto included in the Company's Annual Report on Form 10-KSB of the year ended
December  31,  2000.

Certain  amounts  in  the  prior  period's  financial  statements  have  been
reclassified  for  comparative  purposes  to  conform  to  the  current  year
presentation.

NOTE  2  -  COMMON  STOCK  SPLIT

The  board  of directors declared a sixteen-to-one reverse stock split effective
September  28,  2001  for  stockholders  of  record  on September 27, 2001.  All
per-share  amounts  and  number  of  shares outstanding in this report have been
restated  retroactively  for  the  reverse  stock  split.

The board of directors agreed to not further reverse-split the stock until after
March  2003.

NOTE  3  -  EQUITY  INVESTMENT

The  Company  accounts  for its investment in AdServersOnline, LLC ("AdServers")
under  the  equity  method.

In  August  2001  the Company entered into a asset purchase agreement to acquire
100%  of Online Asset Courtesy, Inc. ("OACI"), whose only asset was 24,250 units
of  AdServers in exchange for 31,250 shares of the Company's common stock valued
at  $2,813 and a warrant to purchase 31,250 shares at $.10 for a period of three
years  valued  at $1,563.  The warrant was valued at fair market value using the
Black  Scholes  Model.  Significant  assumptions  used were a risk-free interest
rate of 4.04% and volatility of 453%.  Also in August 2001, the Company acquired
an  additional  3,191.50  units  of AdServers for 25,000 shares of the Company's
common  stock  valued  at  $2,250.


<PAGE>

NOTE  4  -  ACQUISITION

On  March  21,  2001, the Company (FCOM) was acquired by MarketCentral.net Corp.
The  Company  exchanged  all  of  its issued and outstanding common stock, 741 A
warrants  and  741  B warrants exercisable at $8.00 and $16.00, respectively for
154,768  shares  of  MarketCentral.net  Corp.'s  common  stock and acquired in a
separate  transaction  from the majority stockholders of MarketCentral.net Corp.
an  additional  122,535  shares  of  common  stock  in  exchange  for a $325,000
convertible  debenture.  The convertible debenture was convertible at 60% of the
average  market price of the Company's common stock for the 30 preceding days at
the  option  of  the  debenture  holder.  Immediately  upon  completion  of  the
acquisition,  the  Company was relieved of $233,280 of the debt by releasing the
shares  to  the  debenture  holders.  Due  to  the  fact  that  following  the
acquisition,  the  stockholders  of FCOM were in control of the combined entity,
the  acquisition  is  accounted  for  as  though  the  Company is the accounting
acquirer and the acquisition is treated as a recapitalization of the Company for
accounting  purposes.  The operations of MarketCentral.net Corp. are included in
the  financial  statements  beginning  on  March  21, 2001.  The Company assumed
$248,282  in  debt  in  the  transaction and has recorded this as a reduction of
additional  paid  in  capital.

The following unaudited proforma condensed consolidating statement of operations
for  the  year  ended December 31, 2000 gives effect to the transaction as if it
had  occurred  on  January  1,  2000.


              Fcom, Inc.    MarketCentral
           From Inception    .Net, Corp
          (August 2, 2000)  For The Year
                To             Ended
            December 31,     December 31,     (A)  Proforma       (B) Proforma
                2000            2000           Adjustments        Consolidated
             -------------  ---------------  -----------------  ---------------
Revenues     $        -        $  11,029          $  -             $  11,029
Expenses        399,731          476,227             -               875,958
             -------------  ---------------  -----------------  ---------------


Net  loss    $  (399,731)      $(465,198)         $  -             $(864,929)
             =============  ================  ================   ==============


Loss  per  share                                                   $   (5.59)
                                                                  =============


NOTE  5  -  JOINT  MARKETING  AGREEMENT

In  July  2001  the  Company  entered  into  a  joint  marketing  agreement with
AdServersLLC  to  act  as  a sales representative for the Company's products and
services  for  a  period  of  three  years  and may be automatically renewed for
successive one-year periods.  The Company shall pay commissions of 20% or 50% on
net  revenues  generated  from the sale of the Company's non-primary and primary
products  and  services,  respectively.

<PAGE>
NOTE  6  -  NOTES  PAYABLE  AND  CONVERTIBLE  DEBT

The  Company  obtained one-year demand loans from a stockholder in the amount of
$37,500 on August 9, 2000 and in the amount of $28,000 on November 7, 2000.  The
notes bear interest at the Chase Prime Rate plus 1% per annum.  Unpaid principal
after  the due date shall accrue at 10% per annum.  The notes have not been paid
and  terms  are  being  negotiated.

In  January  2001  the Company entered into a convertible debenture for $25,000.
The  debenture bears interest at 18% with principal and interest due February 1,
2002.  The  debenture was convertible into shares of common stock of a potential
acquisition  target  only if the merger or acquisition occurred with this target
company.  The  merger  did not occur and the debt is no longer convertible.  The
note  has  not been paid and terms are being negotiated.  Subsequent to year-end
accrued  interest  was  paid.

NOTE  7  -  NOTE  PAYABLE  -  RELATED  PARTY

During  February  2001  the  Company  borrowed $100,000 from a stockholder.  The
five-year  loan is unsecured and bears interest at 5% with principal and accrued
interest  due  at  maturity.

NOTE  8  -  LINE  OF  CREDIT

The  Company entered into an unsecured revolving line of credit in an amount not
to exceed $5,000.  Borrowings bear interest at 14.9% and either party may cancel
the  agreement  at  any  time.

NOTE  9  -  STOCKHOLDERS'  EQUITY

In March 2001 the Company entered into various consulting agreements to identify
suitable  merger/acquisition  candidates, to secure required debt financing, and
for  financial  services  for  a  term  of  one  year.  In  connection  with the
agreements, the Company issued 137,913 shares of common stock valued at $88,265.

In  July  the  Company issued 62,500 shares of restricted common stock valued at
$10,000  for  consulting  services  for  one  year.

In  September 2001 the Company entered into a consulting agreement for financial
services  for a term of one year and issued 62,500 shares of common stock valued
at  $625  as  an  engagement  fee.

In  May  2001 the Company amended the terms of a consulting agreement to include
strategic planning services, expiring in March 2002, and issued 25,000 shares of
common  stock  valued  at  $12,000.

In  May  2001  the  Company  entered  into  a consulting agreement for financial
advisory services for a term of one year in exchange for 62,500 shares of common
stock  valued  at  $10,000  and a five-year warrant to purchase 62,500 shares of
common  stock  at  $1.60  per  share.

<PAGE>

In  June  2001  the  Company  entered into a consulting agreement for technology
integrations  services for a term of 6 months.  The Company issued 25,000 shares
of  common  stock  valued at $5,250.  In August 2001 the Company entered into an
additional consulting agreement with this consultant for technology integrations
services  for  a  term of 6 months, running concurrent with the prior agreement.
An  additional  62,500  shares  of  common  stock  were  issued  valued at $625.

In  July  2001  the  Company  entered  into  a consulting agreement for Internet
Protocol  Interface  Programming  services  for a term of 6 months.  The Company
issued  46,875  shares  of  common  stock  valued  at  $5,156.

In  July  2001  the  Company  entered  into  a  consulting  agreement for public
relations  efforts with the European financial community for a term of 6 months.
The  Company issued 31,250 shares of common stock in lieu of cash of $75,000 per
the  agreement.

In  July  2001  the  Company  entered into a consulting agreement for technology
consulting  services  for  a  term  of  one year in exchange for 6,250 shares of
common  stock  valued  at  $1,000  as  a  consulting  fee.

In  July  2001  the  Company  issued  265,625  shares  of common stock valued at
$425,000  in  lieu  of  salary  due  to  various  employees.

In August 2001 the Company entered into a consulting agreement for promoting and
developing  a  market  for  the  Company's products and services through various
contacts  for  a  period  of  one  year.  The  Company granted a stock option to
purchase 468,750 shares of the Company's common stock at an exercise price equal
to  50%  of  the  lowest  closing  bid  price on the day a notice of exercise is
received  by the Company.  The stock option expires in August 2002.  The Company
and  the  consultant  appointed  an  escrow  agent in connection with this stock
option  and  have  agreed to share equally in payment of the $7,500 fee.  During
the third quarter of 2001 184,375 stock options were exercised at prices ranging
from  $.035  to  $.12  for  $9,766  net  of  escrow  fees  of  $2,984.

NOTE  10  -  RELATED  PARTY  TRANSACTIONS

In March 2001 the Company entered into a consulting agreement with a stockholder
of  the  Company  to  identify suitable merger/acquisition candidates and secure
debt  financing  for  a term of one year in exchange for 50,000 shares of common
stock valued at $32,000.    During the agreement and up to three years after its
expiration,  the  Company  shall  pay  a  3.5%  fee upon the closing of any debt
financing or successful merger/acquisition introduced by the consultant.  In May
2001 the agreement was amended to provide strategic planning services, expire in
March  2002, and issue 28,125 shares of common stock valued at $3,094 in lieu of
the  fee.

<PAGE>
ITEM  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS

PLAN  OF  OPERATION

We  are  a  development  stage  provider  of  products  and services that enable
publishers,  advertisers,  direct  marketers and promotional merchants to market
products  and/or advertisements to Internet service providers (ISP) subscribers.
We  offer  advertisers  capabilities for advert delivery, targeting and audience
tracking.

The  Company does not anticipate any significant purchases or sales or equipment
during  the  next  twelve  months  and  has  not  engaged  in  any  research and
development  activities  since  inception.

RESULTS  OF  OPERATIONS

During the three and nine-month periods ended September 30, 2001, we had limited
operations,  and  therefore,  we  believe  that  a  comparison of the results of
operations  of  the  Company's  predecessor for the three and nine-month periods
ended  September  30, 2000 has limited value for evaluating trends or as a basis
for  predicting  future  results.

During the three and nine months ended September 30, 2001, the Company had a net
loss  of  ($314,939)  and ($663,130), respectively, as compared to a net loss of
($40,893)  for the period from August 2, 2000 (inception) to September 30, 2000.
The  Company  incurred general and administrative costs of $311,962 and $657,165
during the three and nine-month periods ended September 30, 2001 and $40,893 for
the period from August 2, 2000 (inception) to September 30, 2000.  A substantial
portion  of  the  expenses  consisted  of  consulting  and  salary  expenses.

Interest expense was $3,956 and $8,849 for the three and nine-month periods
ended  September  30,  2001.

LIQUIDITY  AND  CAPITAL  RESOURCES

We  finance  our  operations  and capital requirements primarily through private
debt  and  equity  offerings.

We  currently  have  no  material  commitments  for  capital  requirements.

As  of  September  30, 2001 the Company had a cash overdraft of ($1,805).  Total
assets  were  $106,788  at  September  30,  2001.

For  the  nine-month  period  ended  September  30,  2001  the  net cash used in
operating  activities  was  ($108,121). The Company's net cash used in investing
activities  was $-0-. The net cash that was provided by financing activities was
$111,819  this  period.

For  the  period  from  August 2, 2000 (inception) to September 30, 2000 the net
cash  provided  by  operating  activities  was $67,782.  No cash was provided by
(used  in)  investing  or  financing  activities  for  the  same  period.


<PAGE>
RECENTLY  ISSUED  ACCOUNTING  PRONOUNCEMENTS

In  June  1998  the  Financial  Accounting  Standards  Board (the "FASB") issued
Statement  of  Financial  Accounting  Standards  (SFAS) No. 133, "Accounting for
Derivative  Instruments  and  Hedging Activities", which had an initial adoption
date  of  January  1,  2000.  In  June  1999 the FASB issued SFAS No. 137, which
delayed  the effective date for implementing SFAS No. 133 until the beginning of
2001.  In  June  2000  the  FASB  issued  SFAS  No.  138,  which amended certain
provisions  of  SFAS  No.  133  with  the objective of easing the implementation
difficulties  expected  to  arise.  MarketCentral.net  adopted  SFAS  No. 133 as
amended  by SFAS No. 138 effective January 1, 2001. The adoption of SFAS No. 133
had no material impact on MarketCentral.net's financial conditions or results of
operations.

In  December  1999  the  Securities and Exchange Commission ("SEC") issued Staff
Accounting  Bulletin  101,  "Revenue  Recognition in Financial Statements" ("SAB
101"),  which  provides  guidance  related  to  revenue  recognition  based  on
interpretations  and  practices  followed  by  the SEC. SAB 101A was released on
March  24,  2000  and  deferred  the  effective date to no later than the second
fiscal  quarter  beginning  after December 15, 1999. In June 2000 the SEC issued
SAB 101B which delays the implementation date of SAB 101 until no later than the
fourth fiscal quarter of fiscal years beginning after December 15, 1999. SAB 101
requires  companies to report any changes in revenue recognition as a cumulative
change  in accounting principle at the time of implementation in accordance with
Accounting Principles Board Opinion No. 20, "Accounting Changes". Management has
accessed  the  implementation and determined that there is no significant impact
on  the  consolidated  financial  statements  of  the  Company.

In  July  2001  the  Financial  Accounting  Standards Board issued Statements of
Financial Accounting Standards No. 141, "Business Combinations" ("SFAS 141") and
No.  142, "Goodwill and Other Intangible Assets" ("SFAS 142"). SFAS 141 requires
all business combinations initiated after September 30, 2001 to be accounted for
using  the  purchase method. Under SFAS 142, goodwill and intangible assets with
indefinite  lives  are  no  longer  amortized but are reviewed annually (or more
frequently  if impairment indicators arise) for impairment. Separable intangible
assets  that  are  not  deemed  to  have  indefinite  lives  will continue to be
amortized  over  their useful lives (but with no maximum life). The amortization
provisions  of  SFAS  142 apply to goodwill and intangible assets acquired after
September  30,  2001.  With  respect  to goodwill and intangible assets acquired
prior  to  July  1,  2001,  the  Company is required to adopt SFAS 142 effective
January 1, 2002. The Company is currently evaluating the effect that adoption of
the  provisions of SFAS 142 will have on its results of operations and financial
position.

SEASONALITY

We  do  not  believe  that  our  business  is  seasonal.

PART  II  -  OTHER  INFORMATION

None.


<PAGE>

SIGNATURES

Pursuant  to  the requirements of the Securities Act of 1934, the Registrant has
duly  caused this report to be signed on its behalf by the undersigned thereunto
duly  authorized  on  July  12,  2002.

MARKETCENTRAL.NET  CORP.
(Registrant)

By:  /s/  Paul  R.  Taylor
--------------------------
Paul  R.  Taylor
Chief  Executive  Officer,  Principal Executive
Officer and Principal Accounting Officer