U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                   FORM 10-QSB

                             Quarterly Report Under
                       the Securities Exchange Act of 1934

                        For Quarter Ended: March 31, 1999

                        Commission File Number: 000-23485



                            RETAIL HIGHWAY.COM, INC.
        (Exact name of small business issuer as specified in its charter)



                                     NEVADA
         (State or other jurisdiction of incorporation or organization)

                                   98-0177646
                        (IRS Employer Identification No.)

                         430 PENINSULA AVENUE, SUITE ONE
                              SAN MATEO, CALIFORNIA
                    (Address of principal executive offices)

                                      94401
                                   (Zip Code)

                                 (650) 685-9926
                           (Issuer's Telephone Number)

                                 25 CAVELL AVE.
                        TORONTO, ONTARIO, CANADA M4K 1L5
                                (Former address)

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the Securities Exchange Act of 1934 during the past 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 ____.

The number of shares of the  registrant's  only class of common stock issued and
outstanding, as of March 31, 1999, was 5,000,000 shares.




<PAGE>



                                     PART I

ITEM 1.           FINANCIAL STATEMENTS.

                  The unaudited  financial  statements for the nine month period
ended March 31, 1999, are attached hereto.

ITEM 2.           MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

                  The following  discussion  should be read in conjunction  with
the Financial  Statements and notes thereto included herein. In connection with,
and because it desires to take advantage of, the "safe harbor" provisions of the
Private  Securities  Litigation Reform Act of 1995, the Company cautions readers
regarding  certain  forward looking  statements in the following  discussion and
elsewhere in this report and in any other statement made by, or on the behalf of
the Company,  whether or not in future  filings with the Securities and Exchange
Commission.  Forward  looking  statements are statements not based on historical
information and which relate to future operations, strategies, financial results
or other  developments.  Forward looking  statements are necessarily  based upon
estimates and assumptions that are inherently  subject to significant  business,
economic and  competitive  uncertainties  and  contingencies,  many of which are
beyond the Company's  control and many of which, with respect to future business
decisions,  are subject to change.  These  uncertainties  and  contingencies can
affect actual results and could cause actual results to differ  materially  from
those expressed in any forward looking  statements made by, or on behalf of, the
Company.  The  Company  disclaims  any  obligation  to  update  forward  looking
statements.

OVERVIEW

                  The Company was  incorporated  on February  17, 1993 under the
name "LBF Corporation"  pursuant to the laws of the State of Nevada to engage in
any lawful corporate purpose. In December 1997, the Company filed a registration
statement  with  the US  Securities  and  Exchange  Commission  on  Form  10-SB,
registering  its common  stock under the  Securities  Exchange  Act of 1934,  as
amended  (the "34 Act").  The  Company's  intention  at that time was to seek to
acquire  assets or  shares  of an entity  actively  engaged  in  business  which
generated  revenues or  provided a business  opportunity,  in  exchange  for its
securities.  In effect,  this filing caused the Company to be a full  "reporting
company" under the 34 Act.

                  Effective June 19, 1998, the Company  acquired  certain patent
application  rights  (the  "Assets")  from  FES  Innovations,  Inc.,  a  British
Columbia,  Canada  corporation  ("FES").  The relevant terms of the  transaction
provided for the Company to (i) undertake a "forward split" of its common stock,
whereby 10 shares of common

                                        2

<PAGE>



stock  were  issued in  exchange  for each  share of  common  stock  issued  and
outstanding,  in order to establish the number of issued and outstanding  common
shares of the Company at Closing to be 5,000,000  shares;  and (ii) issue to FES
and its assigns an  aggregate of  12,500,000  "restricted"  common  shares (post
split),  representing  approximately  71.4% of the Company's  outstanding common
stock.

                  Effective  as of March 31,  1999,  the Company and FES entered
into a Rescission  Agreement,  whereby the Company and FES agreed to rescind the
FES acquisition, and FES tendered back to the Company's treasury an aggregate of
12,500,000  "restricted"  common shares issued pursuant to the acquisition.  FES
also agreed to repay certain balances incurred by the Company  applicable to the
rescission and other related activities.

PLAN OF OPERATION

                  The Company generated no revenues during the nine month period
ending March 31, 1999.  Management of the Company  anticipates  that the Company
will not generate any significant  revenues until the Company implements its new
business plan.  While no assurances  can be so provided,  as of the date of this
report, it is not anticipated that the Company will commence generating revenues
until completion of its proposed web site as detailed below.

                  The   Company's   new  business   plan  relates  to  an  asset
acquisition undertaken by the Company subsequent to March 31, 1999. On March 31,
1999,  the  Company  entered  into a letter of intent with Mr.  Michael  Levine,
Toronto, Canada ("Levine"), whereby the Company agreed, in principle, to acquire
certain  assets owned by Levine,  including an electronic  commerce web site and
the rights to  business  and  domain  names,  including  "Shopshopshopping.com",
"Retailhighway.com" and "Greatestmallonearth.com" (the "Assets").
 In exchange for the Assets, the Company agreed to issue 2,500,000 shares of its
common stock equal to ownership of approximately 33% of its outstanding  shares,
in exchange for all of the Assets. The acquisition was successfully  consummated
effective  April  17,  1999,  and  the  Company  changed  its  name  to  "Retail
Highway.com, Inc."

                  The  Company's  new business plan is to establish an "Internet
shopping  portal" by providing  personalized,  intuitive,  interactive  shopping
features combined with entertainment,  community news and information  services.
Management  intends  to  utilize  the latest  Internet  technologies  to support
multi-vendor shopping carts, powerful search capabilities,  streaming multimedia
entertainment  and  personalized  content.  The  graphic  design and  navigation
features of the  proposed  site are  expected to provide a clean and simple user
friendly interface free of cluttered displays and information overload. Revenues
are expected to be derived  from the sales of  advertising  and a percentage  of
sales from its vendor partners.

                                        3

<PAGE>




                  The  Company  is  currently  accepting  bids from  among  what
management  believes  are the  best  web  site  builders  and  Internet  hosting
companies  currently  in  existence,  which  web  site  will be  constructed  in
accordance with the Company's technical specifications.  While no assurances can
be provided,  management  estimates  that a final  contract will be completed in
this  regard  on or  before  June 1,  1999,  with  the web site  becoming  fully
functional on or before October 15, 1999.

                  As of the  date  of  this  report,  management  has  initiated
discussions with several major retailers in order to establish their interest in
becoming a member of the  Company's  "mall"  concept.  To the best  knowledge of
management,  there are no other  virtual  malls  which  possess  the brand  name
"bricks  and  mortars"  retailers.  Most  of  the  virtual  malls  simply  offer
hyperlinks to a retailer's web site. The Company,  through its web site, expects
to be  able  to  provide  Internet  shoppers  access  to a  collection  of  what
management  perceives  as the best  retailers  in the world,  fast access to the
products  which  consumers  want to purchase and a responsive  customer  service
environment.  In order to draw shoppers to the  Company's web site,  the Company
will implement an aggressive combination of marketing strategies, including both
standard advertising, Internet solutions and mass media.

LIQUIDITY AND CAPITAL RESOURCES

                  During the nine month period ended March 31, 1999, the Company
incurred losses of ($87,512) as a result of its incurring  ongoing  research and
development  costs related to attempting to implement its prior business plan of
developing,  production and marketing of a heat exchange unit, and other general
and administrative expenses.

                  The Company  presently  has no liquid  financial  resources to
allow it to implement its proposed business plan. In this regard, management has
commenced a private  offering of the  Company's  common  stock  pursuant to both
Regulation S and Regulation D. Management intends to raise up to $1.5 million in
aggregate  gross proceeds by selling shares of common stock at an offering price
of $.75 per share.  As of the date of this  report,  the  Company  has  accepted
subscriptions aggregating $980,000 from these offerings.

                  Because the Company is not  currently  required to pay rent or
salaries  to any of its  officers or  directors,  management  believes  that the
Company has  sufficient  funds to continue  operations  through the  foreseeable
future. It is anticipated that current  management,  who assumed their positions
with the Company  subsequent  to March 31, 1999,  will begin  receiving  nominal
salaries in the near  future.  It is further  anticipated  that the Company will
continue to incur expenses without corresponding  revenues for at least the next
6-12 months.

                                        4

<PAGE>




                  The Company's  securities are currently not liquid.  There are
no market makers in the Company's  securities.  However,  it is anticipated that
the Company will file an application to list its common stock for trading on the
OTC Bulletin Board once it successfully  closes its private  placement  offering
described herein.  However, there can be no assurances that the Company's common
stock will be approved for trading.

INFLATION

                  Although management expects that the operations of the Company
will be influenced by general  economic  conditions  once the Company  commences
generating revenues,  the Company does not believe that inflation had a material
effect on the results of operations during the nine month period ended March 31,
1999.

YEAR 2000 DISCLOSURE

                  Many  existing  computer  programs  use  only  two  digits  to
identify a year in the date field.  These  programs  were designed and developed
without  considering  the impact of the upcoming  change in the century.  If not
corrected,  many computer applications could fail or create erroneous results by
or at the Year 2000. As a result,  many  companies will be required to undertake
major  projects to address the Year 2000 issue.  The Company  presently  owns no
computer equipment. It anticipates utilizing outside contractors for the bulk of
its computer work. These proposed consultants have advised the Company that they
have made all  necessary  revisions  to their  software  to avoid any  potential
problems arising in the year 2000.

                           PART II. OTHER INFORMATION

ITEM 1.           LEGAL PROCEEDINGS - NONE

ITEM 2.           CHANGES IN SECURITIES - NONE

ITEM 3.           DEFAULTS UPON SENIOR SECURITIES - NONE

ITEM 4.           SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS -

                  In  April  1999,  the  Company's   shareholders   approved  an
amendment to the Company's  articles of incorporation,  changing the name of the
Company to "Retail Highway.com, Inc."

ITEM 5.           OTHER INFORMATION -

                  Effective  April 17, 1999,  the Company  consummated  an asset
acquisition  wherein the Company  acquired  certain  assets from Michael  Levine
("Levine") of Toronto, Canada, including an electronic commerce web site and the
rights  to  business  and  domain   names,   including   "Shopshopshopping.com,"
"Retailhighway.com" and

                                        5

<PAGE>



"Greatestmall on earth.com." in exchange for the issuance of 2,500,000 shares of
its common stock to Levine and his assigns  equal to ownership of  approximately
33% of its outstanding shares.

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

                  (a)      Exhibits

                           EX-27            Financial Data Schedule

                  (b)      Reports on Form 8-K

                  The  Company  did not file any  reports on Form 8-K during the
three month period ended March 31, 1999.


                                        6

<PAGE>
<TABLE>
RETAIL HIGHWAY.COM, INC.
(f/k/a International Fuel Solutions, Inc.)
(A Development Stage Company)
Balance Sheet
-----------------------------------------------------------------------------

<CAPTION>
                                              Unaudited         Audited
                                               March 31,        June 30,
                                                 1999             1998
                                              ---------       -----------
<S>                                           <C>             <C>        
ASSETS

  Current Assets - Cash                       $       0       $    20,150
  Property & Equipment                                0                 0
  Other Assets-Patent Application Costs               0            10,130
                                              ---------       -----------
TOTAL ASSETS                                  $       0       $    30,280
                                              =========       ===========

LIABILITIES AND SHAREHOLDERS' EQUITY

LIABILITIES - Accounts Payable

  Current Liabilities
    Current Portion-Note Payable              $       0       $    25,000
    Current Portion-Note payable
      Related Party                                   0            20,338
    Bank Overdraft                                    4                 0
    Accounts Payable Trade                        1,499            10,705
    Accrued Interest Payable                          0                 0
                                              ---------       -----------
  Total Current Liabilities                   $   1,503       $    56,043

  Long-Term Liabilities                               0                 0
                                              ---------       -----------
TOTAL LIABILITIES                             $   1,503       $    56,043

SHAREHOLDERS' EQUITY

  Preferred Stock, $.001 Par Value;
  25,000,000 Shares Authorized,
  No Shares Issued and Outstanding                    0                 0

  Common Stock, $.001 Par Value;
  50,000,000 Shares Authorized,
  5,000,000 Issued and Outstanding            $   5,000       $    17,500

  Additional Paid In Capital                    168,926            44,654

  Deficit Accumulated During
    the Development Stage                      (175,429)          (87,917)
                                              ---------       -----------
TOTAL SHAREHOLDERS' EQUITY                    $  (1,503)      $   (25,763)
                                              ---------       -----------
TOTAL LIABILITIES
  AND SHAREHOLDERS' EQUITY                    $       0       $    30,280
                                              =========       ===========

     The Accompanying Notes Are An Integral Part of These Unaudited Financial
Statements.
</TABLE>
                                        7
<PAGE>

<TABLE>



RETAIL HIGHWAY. COM, INC.
(fka International Fuel Solutions, Inc.)
(A Development Stage Company)
Unaudited Statement of Operations
-----------------------------------------------------------------------------

<CAPTION>
                                                   For the       For the
                                                 Three Months  Three Months
                                                    Ended         Ended
                                                    March         March
                                                  31, 1999       31, 1998
                                                ------------   ------------
<S>                                             <C>            <C>         
Revenue                                         $          0   $          0
                                                ------------   ------------
Expenses
  Consulting                                    $          0   $          0
  Depreciation                                             0              0
  Dues, Licenses, & Fees                                (217)             0
  Legal and Accounting                                   536              0
  Office                                                 865              0
  Rent                                                     0              0
  Research & Development                              10,129              0
  Stock Transfer                                       1,158              0
  Telephone                                                0              0
  Travel                                                   0              0
                                                ------------   ------------

Total Expenses                                  $     12,471   $          0
                                                ------------   ------------

Net (Loss) Before
  Other Expenses                                $    (12,471)  $          0

Other (Expenses) - Interest                              (39)             0
                                                ------------   ------------

Net (Loss                                       $    (12,510)  $          0
                                                ============   ============

Basic (Loss) Per
  Common Share                                  $     ($0.00)   $    ($0.00)
                                                ============    ===========
Weighted Average Common
  Shares Outstanding                               5,000,000      5,000,000
                                                ============    ===========

     The Accompanying Notes Are An Integral Part of These Unaudited Financial
Statements.

</TABLE>

                                        8

<PAGE>

<TABLE>


RETAIL HIGHWAY. COM, INC.
(fka International Fuel Solutions, Inc.)
(A Development Stage Company)
Unaudited Statement of Operations
-----------------------------------------------------------------------------

<CAPTION>
                                                  For the       For the
                                                Nine Months   Nine Months
                                                   Ended         Ended
                                                   March         March
                                                  31, 1999      31, 1998
                                               ------------   ------------
<S>                                            <C>            <C>         
Revenue                                        $          0   $          0
                                               ------------   ------------
Expenses
  Consulting                                   $     14,727   $          0
  Depreciation                                           39              0
  Dues, Licenses & Fees                               4,919              0
  Legal and Accounting                               31,437              0
  Office                                              2,909              0
  Rent                                                  426              0
  Research & Development                             20,688              0
  Stock Transfer                                      1,632              0
  Telephone                                             749              0
  Travel                                              8,091              0
                                               ------------   ------------

Total Expenses                                 $     85,617   $          0
                                               ------------   ------------

Net (Loss) Before
  Other Expenses                               $    (85,617)  $          0

Other (Expenses) - Interest                          (1,895)             0
                                               ------------   ------------

Net (Loss                                      $    (87,512)  $          0
                                               ============   ============

Basic (Loss) Per
  Common Share                                 $     ($0.02)   $    ($0.00)
                                               ============    ===========
Weighted Average Common
  Shares Outstanding                              5,000,000      5,000,000
                                               ============    ===========

     The Accompanying Notes Are An Integral Part of These Unaudited Financial
Statements.
</TABLE>

                                        9

<PAGE>
<TABLE>



RETAIL HIGHWAY.COM, INC.
(fka International Fuel Solutions, Inc.)
(A Development Stage Company)
Unaudited Statement of Cash Flow
-----------------------------------------------------------------------------

<CAPTION>
                                                                 February
                                    For the        For the       17, 1993
                                  Nine Months    Nine Months    (Inception)
                                     Ended          Ended           Thru
                                    March 31,      March 31,      March 31,
                                      1999          1998            1999
                                 ------------   ------------   --------------
<S>                              <C>            <C>            <C>           
Cash Flows From
  Operating Activities:
    Net (Loss)                   $    (87,512)  $          0   $    (175,429)
    Stock Issued for Services/
     Assets                                 0              0          52,154
    Expenses Paid by Share-
     holder on Behalf of Company       77,300              0         122,508
    Depreciation                           39                             39
    Increase (Decrease) in
      Accounts Payable                 (9,206)             0           1,499
    Increase in (Decrease) in
      Accrued Interest                      0              0               0
                                 ------------   ------------   -------------
  Net Cash Flows
    From Operations                   (19,379)             0             771
                                 ------------   ------------   -------------
Cash Flows From
  Investing Activities:
    Purchase of Patent                      0              0               0
    Purchase of Equipment                (775)             0            (775)
                                 ------------   ------------   -------------
  Net Cash Flows Provided
    By Investing                         (775)             0            (775)
                                 ------------   ------------   -------------
Cash Flows From
  Financing Activities:
   Payments Made on Debt              (15,000)             0         (15,000)
   Loans Paid by Shareholder
    on Behalf of Company              (31,667)             0         (31,667)
   Monies Received From
    Loan Advances                      46,667              0          46,667
                                 ------------   ------------   -------------
  Net Cash Flows Provided
    By Financing                            0              0               0
                                 ------------   ------------   -------------
Net Increase (Decrease) in Cash       (20,154)             0              (4)
Cash At Beginning of Period            20,150              0               0
                                 ------------   ------------   -------------
Cash At End of Period            $         (4)  $          0   $          (4)
                                 ============   ============   =============


                                       10

<PAGE>


<CAPTION>

                                                                 February
                                    For the        For the       17, 1993
                                  Nine Months    Nine Months    (Inception)
                                     Ended          Ended           Thru
                                    March 31,      March 31,      March 31,
                                      1999          1998            1999
                                 ------------   ------------   --------------
<S>                              <C>            <C>           <C>          
Supplementary Disclosure of
  Cash Flow Information:
    Noncash Financing Activities:
      Stock Issued For Cash
      Advances And Services      $         0    $         0   $         510
                                 ===========    ===========   =============
      Stock Issued for
      Acquisition of Patents
      and Related Costs          $         0    $         0   $      52,144
                                 ===========    ===========   =============
      Expenses & Notes Assumed
      and Paid by Shareholder    $   112,547    $         0   $     142,885
                                 ===========    ===========   =============

      Equipment Received by
      Shareholder for Payment    $       775    $         0   $         775
                                 ===========    ===========   =============


     The Accompanying Notes Are An Integral Part of These Unaudited Financial
Statements.

</TABLE>

                                       11

<PAGE>
<TABLE>



RETAIL HIGHWAY.COM, INC.
(fka International Fuel Solutions, Inc.)
(A Development Stage Company)
Statement of Shareholders' Equity
-------------------------------------------------------------------------------
<CAPTION>
                                                           Deficit
                                               Capital   Accumulated
                        Number of              Paid In    During the
                          Shares     Common   Excess Of  Development
                       Common Stock   Stock   Par Value     Stage       Total
                       ------------  -------  ----------  ----------  ---------
<S>                    <C>           <C>      <C>         <C>         <C>      
Balance at
  February 17, 1993               0  $     0  $        0  $        0  $       0

Issuance of Common Stock:
  May, 1993 For Cash
  Advances Made on
  Behalf of the Company
  and Services at
  $.0002 Per Share        1,500,000    1,500      (1,200)          0        300

Net (Loss)                                                      (300)      (300)
                       ------------  -------  ----------  ----------  ---------
Balance at
  June 30, 1993 & 1994    1,500,000    1,500      (1,200)       (300)         0

Issuance of Common Stock:
  October 1995 For
  Cash Advances Made on
  Behalf of the Company
  and Services at
  $.00006 Per Share       3,500,000    3,500      (3,290)          0        210

Net (Loss)                                                      (210)      (210)
                       ------------  -------  ----------  ----------  ---------
Balance at
  June 30, 1995           5,000,000    5,000      (4,490)       (510)         0

Expenses Paid By
  Shareholders on
  Behalf of the Company                           10,000                 10,000

Net (Loss)                                                   (10,000)   (10,000)
                       ------------  -------  ----------  ----------  ---------
Balance at
  June 30, 1996 & 1997    5,000,000    5,000       5,510     (10,510)         0

Stock Issued for Patent
  and Related Costs
  at $.004 Per Share     12,500,000   12,500      39,144                 51,644

Net (Loss)                                                   (77,407)   (77,407)
                       ------------  -------  ----------  ----------  ---------
Balance at
  June 30, 1998          17,500,000   17,500      44,654     (87,917)   (25,763)


                                       12

<PAGE>



<CAPTION>
                                                           Deficit
                                               Capital   Accumulated
                        Number of              Paid In    During the
                          Shares     Common   Excess Of  Development
                       Common Stock   Stock   Par Value     Stage       Total
                       ------------  -------  ----------  ----------  ---------
<S>                    <C>           <C>      <C>         <C>         <C>    
Expenses Paid by
  Shareholders on
  Behalf of the Company                                      (77,407)   (77,407)

March 31, 1999
  Rescission of
  Acquisition Entered
  into in June 1998     (12,500,000) (12,500)    (12,500)

Net (Loss)                                                   (87,512)   (87,512)

                       ------------  -------  ----------  ----------  ---------
Unaudited Balance at
  March 31, 1999          5,000,000  $ 5,000  $  168,926  $ (175,429) $  (1,503)
                       ============  =======  ==========  ==========  =========



     The Accompanying Notes Are An Integral Part of These Unaudited Financial
Statements.

</TABLE>

                                       13

<PAGE>



INTERNATIONAL FUEL SOLUTIONS, INC.
Notes to Unaudited Financial Statements
For the Nine Month Period Ended March 31, 1999


Note 1 - Unaudited Financial Information

The unaudited financial  information included for the three month and nine month
interim  period  ended  March 31,  1999 were  taken  from the books and  records
without audit.  However,  such information reflects all adjustments  (consisting
only of normal  recurring  adjustments,  which are of the opinion of management,
necessary to reflect  properly the results of interim  periods  presented).  The
results of  operations  for the nine month period ended March 31, 1999,  are not
necessarily  indicative  of the results  expected for the fiscal year ended June
30, 1999.

Note 2 - Financial Statements

Management  has  elected to omit  substantially  all  footnotes  relating to the
condensed  financial  statements  of the Company  included in the report.  For a
complete set of footnotes,  reference is made to the Company's  Annual Report on
Form  10-KSB for the year ended June 30, 1998 as filed with the  Securities  and
Exchange Commission and the audited financial statements included therein.

Note 3 - Rescission of Prior Acquisition

On March 31, 1999,  the Company  entered into a  rescission  agreement  with FES
Innovations,   Inc.  ("FES"),   a  privately  held  British   Columbia,   Canada
corporation, whereby the Company and FES did agree to rescind the previous asset
acquisition  agreement  entered into between the aforesaid parties in June 1998.
As part of the  terms of this  rescission,  FES and its  assignees  did agree to
tender back into the Company's treasury an aggregate of 12,500,000  "restricted"
common  shares,  representing  71.4% of the Company's  then  outstanding  common
stock.  FES also  agreed  to repay  certain  balances  incurred  by the  Company
applicable  to the  rescission  and other  related  activities  of the  Company.
Reference is made to the Company's Report on Form 8-K dated March 31, 1999.

Note 4 - Subsequent Events

Effective April 17, 1999, the Company  acquired  certain assets owned by Michael
Levine.  The  Company  issued  2,500,000  shares of its  common  stock  equal to
ownership of approximately 33% of its issued and outstanding  shares.  Reference
is made to the Company's Report on Form 8-K dated April 17, 1999.


                                       14

<PAGE>



                                   SIGNATURES


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

                                       RETAIL HIGHWAY.COM, INC.
                                       (Registrant)

                                       Dated:  May 14, 1999



                                       By: s/Michael Levine               
                                          -----------------------------------
                                          Michael Levine,
                                          President and Secretary





                                       15

<PAGE>


                       INTERNATIONAL FUEL SOLUTIONS, INC.

                EXHIBIT INDEX TO QUARTERLY REPORT ON FORM 10-QSB
                     FOR THE QUARTER ENDED DECEMBER 31, 1998

EXHIBITS                                                                Page No.

  EX-27           Financial Data Schedule.....................................17



                                       16