EXHIBIT 11


                              MAKE YOUR MOVE, INC.
                              FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003

                                TABLE OF CONTENTS

                                                                           PAGE


INDEPENDENT AUDITOR'S REPORT                                                F-1

BALANCE SHEET                                                               F-2

STATEMENTS OF OPERATIONS                                                    F-3

STATEMENTS OF CASH FLOWS                                                    F-4

STATEMENTS OF STOCKHOLDERS' EQUITY                                          F-5

NOTES TO FINANCIAL STATEMENTS                                               F-6


                                       1
<PAGE>



                          INDEPENDENT AUDITOR' REPORT

To the Board of Directors and Stockholders
Make Your Move, Inc.
Reno, Nevada


We have audited the accompanying balance sheet of Make Your Move, Inc. (a Nevada
corporation in the development  stage) as of September 30, 2003, and the related
statements of operations,  changes in stockholders'  equity,  and cash flows for
each of the years in the two year  period then  ended.,  and for the period from
September 30, 1998 (inception) to September 30, 2003, These financial statements
are the  responsibility of the Company's  management.  Our  responsibility is to
express an opinion on these financial statements based on our audit. .

We conducted our audits in accordance with auditing standards generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material  respects,  the  financial  position of Make Your Move,  Inc. as of
September 30, 2003 and the results of its operations and its cash flows for each
of the years in the two year period  then ended.  in  conformity  with  auditing
standards generally accepted in the United States of America.

The accompanying  financial  statements have been prepared  assuming the Company
will  continue  as a going  concern.  As  discussed  in Note 5 to the  financial
statements,  the Company has  suffered  substantial  recurring  losses and has a
negative  working  capital and equity as of September  30, 2003. It is dependent
upon its shareholders for all cash flow requirements,  presently. This condition
raises substantial doubt about its ability to continue as a going concern..  The
financial  statements do not include any adjustments  that might result from the
outcome of this uncertainty.


Braverman & Company, P.C.
Prescott, Arizona
January 6, 2004


                                       2
<PAGE>

                                       F-1


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                                  BALANCE SHEET
                               SEPTEMBER 30, 2003

                                     ASSETS
                                     ------

CURRENT ASSETS-none                                            $            -
                                                               --------------

OTHER ASSETS
 Accrued management fees-related party                                 31,250
 Other assets                                                          10,956
                                                               --------------
                                                               $       42,206
                                                               ==============


                      LIABILITIES AND STOCKHOLDERS' EQUITY
                      ------------------------------------

CURRENT LIABILITIES
 Accounts payable-trade                                        $       14,327
 Accrued compensation                                                  43,749
 Shareholder advances                                                   7,271
                                                               --------------

       TOTAL CURRENT LIABILITIES                                       65,348
                                                               --------------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)

Preferred stock, par value $.001, 1,000,000
 shares authorized, none issued                                             -

Common stock, par value $.001, 50,000,000
 shares authorized, 13,959,600 issued and
  outstanding                                                          13,960
 Paid-in capital                                                      662,430
 Contributed capital                                                  620,004
 (Deficit) accumulated during the development stage                (1,319,536)
                                                               --------------

Total Stockholders' Equity                                            (23,142)
                                                               --------------

                                                               $       42,206
                                                               ==============


                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-2

                                       3
<PAGE>


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                            STATEMENTS OF OPERATIONS



                                                                 Cumulative
                                                                    from
                                                                September 30,
                                           Year Ended               1998
                                         September 30            (Inception)
                                 ---------------------------         to
                                      2003         2002      September 30, 2003
                                 --------------------------- -------------------



REVENUES-related party            $     25,000  $      6,250     $       31,250
                                 ------------- ------------- ------------------

EXPENSES
   General and administrative          592,865       473,814          1,260,943
   Research and development                           14,550             89,843
                                 ------------- ------------- ------------------

   Total expenses                      592,865       488,364          1,350,786
                                 ------------- ------------- ------------------

NET (LOSS)                        $   (567,865) $   (482,114)    $   (1,319,536)
                                 ============= ============= ==================

NET (LOSS) PER SHARE              $      (0.04) $      (0.05)
                                 ============= =============

WEIGHTED AVERAGE NUMBER OF
  COMMON SHARES OUTSTANDING         12,682,683    10,692,950
                                 ============= =============



                             correction needed for eps 2003
                             as shares o/s increased by 762,000




                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-3

                                       4
<PAGE>



                              MAKE YOUR MOVE, INC.
                          (a Development Stage Company)
                            STATEMENTS OF CASH FLOWS
<table>
<caption>
                                                                                      Cumulative
                                                                                         from
                                                                                     September 30,
                                                             Year Ended                  1998
                                                            September 30             (Inception)
                                                   -----------------------------         to
                                                         2003         2002       September 30, 2003
                                                   ----------------------------- -------------------
<S>                                                       <C>         <C>                  <C>


OPERATING ACTIVITIES

   Net ( loss)                                      $    (567,865) $    (482,114)   $     (1,319,536)
   Adjustments to reconcile net loss to
   net cash used by operating activities:
       Common stock issued for services                   344,000        267,390             626,390
       Contributed capital                                194,258        232,418             620,004
   Changes in operating assets and liabilities:
        Increase in accrued management fees               (25,000)        (6,250)            (31,250)
        Increase in accrued compensation                   43,749                             43,749
        Increase (decrease) in accounts payable            13,962        (10,924)             14,327
                                                   -------------- -------------- -------------------

Net Cash Provided (Used) by Operating Activities            3,105            520             (46,315)
                                                   -------------- -------------- -------------------

INVESTING ACTIVITIES
   Increase in other assets                               (10,956)             -             (10,956)
                                                   -------------- -------------- -------------------

Net Cash (Used) by Investing Activities                   (10,956)             -             (10,956)
                                                   -------------- -------------- -------------------


 FINANCING ACTIVITIES
   Shareholder advances                                     7,271              -               7,271
   Proceeds from sale of common stock                                                         50,000
                                                   -------------- -------------- -------------------

Net Cash Provided by Financing Activities                   7,271              -              57,271
                                                   -------------- -------------- -------------------

NET INCREASE IN CASH                                         (580)           520                  (0)

CASH AT BEGINNING OF PERIOD,                                  580             60                   -
                                                   -------------- -------------- -------------------

CASH AT END OF PERIOD                               $          (0) $         580    $             (0)
                                                   ============== ============== ===================

SUPPLEMENTAL CASH FLOWS INFORMATION

  Common stock cancelled in a stock exchange for
    lack of consideration to be received                           $    (300,000)
                                                                  ==============
</table>



                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                      F-4


                                       5
<PAGE>


                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                  STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
<table>
<caption>
                                                                                                             (Deficit)
                                                                                                            Accumulated
                                                          Common Stock                          Receivable  During the
                                                   ------------------------ Paid-in  Contributed   From     Development
                                                       Shares      Amount   Capital    Capital   Shareholder   Stage        Total
                                                   ------------------------ --------- ---------- ----------- ----------- ----------
<S>                                                      <C>         <C>       <C>        <C>        <C>         <C>          <C>
Balances, at inception                                          - $       - $       - $        - $         - $         - $        -

                                                   ------------------------ --------- ---------- ----------- ----------- ----------
Balances, September 30, 1998                                    -         -         -          -           -           -          -
Issuance of stock at $.005 per share, October 5, 1998  10,000,000    10,000    40,000                                        50,000
Net (loss) for the year                                                                                          (50,485)   (50,485)
                                                   ------------------------ --------- ---------- ----------- ----------- ----------

Balances, September 30, 1999                           10,000,000    10,000    40,000          -           -     (50,485)      (485)
   Net (loss) for the year                                                                                          (485)      (485)
                                                   ------------------------ --------- ---------- ----------- ----------- ----------

Balances, September 30, 2000                           10,000,000    10,000    40,000          -                 (50,970)      (970)
Shares issued at $.15 per share, June 30, 2001:
   For compensation                                       100,000       100    14,900                                        15,000
   For acquisition                                      2,000,000     2,000   298,000               (300,000)                     -
Contributed capital                                                                      193,328                            193,328
Net (loss) for the year                                                                                         (218,587)  (218,587)
                                                   ------------------------ --------- ---------- ----------- ----------- ----------
Balances, September 30, 2001                           12,100,000    12,100   352,900    193,328    (300,000)   (269,557)   (11,229)

Shares issued at $.15 per share for consulting services:
   January 7, 2002                                          6,000         6       894                                           900
   June 15, 2002                                        1,731,600     1,732   258,008                                       259,740
   July 7, 2002                                            45,000        45     6,705                                         6,750
Cancellation of outstanding shares, November 2001      (2,000,000)   (2,000) (298,000)               300,000                      -
Contributed capital                                                                      232,418                            232,418
Net (loss) for the year                                                                                         (482,114)  (482,114)
                                                   ------------------------ --------- ---------- ----------- ----------- ----------

Balances, September 30, 2002                           11,882,600    11,883   320,507    425,746           -    (751,671)     6,465

Shares issued for consulting services
  at $.50 per share, November 19, 2002                    500,000       500   249,500                                       250,000
  at $.15 per share, January 1, 2003                      125,000       125    18,625                                        18,750
  at $.025 per share, July 1, 2003                        762,000       762    18,288                                        19,050
  at $.23 per share, September 22, 2003                   190,000       190    43,510                                        43,700
  at $.025 per share, September 22, 2003                  500,000       500    12,000                                        12,500
Contributed capital                                                                      194,258                            194,258
Net (loss) for the year                                                                                         (567,865)  (567,865)
                                                   ------------------------ --------- ---------- ----------- ----------- ----------

Balances, September 30, 2003                           13,959,600 $  13,960 $ 662,430 $  620,004  $        - $(1,319,536) $ (23,142)
                                                   ============== ========= ========= ========== =========== =========== ==========
</table>



                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                      F-5

                                       6
<PAGE>

                              MAKE YOUR MOVE, INC.
                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003



NOTE 1 - THE COMPANY AND ITS SIGNIFICANT ACCOUNTING POLICIES

The Company

Make Your Move, Inc. (the Company or MYM),  formerly Pacific Sports Enterprises,
Inc. was  incorporated  in Nevada on  September  28,  1998.  In April 2001,  the
principal  shareholder of the Company sold the majority of its outstanding stock
of the Company for $50,000,  and an agreement for the acquired  group to provide
the Company with the  management  required by it to further the  development  of
computerized  game  technology  being sought after at that time.  The  agreement
resulted in the Company replacing its existing  president/Chairman  of the Board
with an individual who was the developer of a series of board, computerized, and
online games,  and related  products.  His company,  DCP, Ltd., (DCP) has agreed
with MYM to pay for the incurred management services.

On June 30, 2001, the Company issued 100,000  post-split shares of its $.001 par
value common  stock to DCP for the rights to integrate  DCP's games and products
into one or more of the  products  being  developed,  utilizing  game  platform,
computerized, and online game technologies.  This transaction was valued at $.15
per share or $15,000.

The Company has been in the development  stage since inception and has no earned
revenues to date. In accordance with SFAS #7 it is a development  stage company.
Its fiscal year end is September 30.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States  requires  management to make estimates
and  assumptions  that  affect  the  reported  amounts  and  the  disclosure  of
contingent  amounts in the Company's  financial  statements and the accompanying
notes. Actual results could differ from those estimates.

Cash Equivalents

The Company considers all highly liquid investments with the original maturities
of three months or less to be cash equivalents.

Fair Value of Financial Instruments

Statement of Financial  Accounting  Standards  No. 107,  disclosures  about fair
value of financial instruments, defines the fair value of a financial instrument
as  the  amount  at  which  the  instrument  could  be  exchanged  in a  current
transaction  between  willing  parties.  The  carrying  values of the  Company's
financial  instruments,  which are accounts  receivable and payable  approximate
fair values due to the short-term maturities of such instruments.

Patent Costs

Included in other assets are legal fees totaling $8,338,  incurred in connection
with  certain  patent  applications  relating  to  the  Company's   intellectual
properties.  Such  costs  will be  amortized  ratably  over  the  economic  life
associated  with the related  properties,  commencing with the year in which the
letters patent are received.

                                       7
<PAGE>

Loss Per Share

Net loss per  share is  provided  in  accordance  with  Statement  of  Financial
Accounting  Standards No. 128 (SFAS No.128) "Earnings Per Share". Basic loss per
share is computed by dividing net loss available to common  stockholders  by the
weighted average number of common shares outstanding during the period.

NOTE 2 - INCOME TAXES

Income  taxes are  provided  for using the  liability  method of  accounting  in
accordance with Statement of Financial  Accounting Standards No. 109 "Accounting
for Income  Taxes".  A  deferred  tax asset or  liability  is  recorded  for all
temporary  difference  between financial and tax reporting of which depreciation
is the most  significant.  Deferred tax expense  (benefit)  results from the net
change  during  the year of  deferred  tax  assets  and  liabilities.  Valuation
allowances are established, when necessary, to reduce deferred tax assets to the
amount expected to more likely than not realized in future tax returns.  Tax law
and rate changes are reflected in income in the period such changes are enacted.

Since  inception,  the Company has sustained  operating  losses.  For income tax
purposes these operating losses constitute  mostly start-up costs,  which may be
amortized  over 60  months or  permanently  capitalized  at the  point  business
commences.  Approximately $387,000 of the $1,316,000 of operating losses to date
is not deductible since that amounted  resulted from capital  contributions  for
mainly  contributed  services.  The Company has net operating losses of $150,000
which will begin expiring over 20 years in 2019, if unused.

The  provision  for federal  income taxes differs from that computed by applying
federal  statutory rates to income (loss) before federal income tax expense,  as
indicated in the following analysis: 2002 2003

Expected tax benefit at 34% rate                $ (163,919)     $ (193,074)
Reduction for non-deductible items                  59,500          44,625
Increase in deferred tax asset valuation           104,419         148,449
                                                ----------      ----------
Income tax expense for the year                         -0-             -0-
                                                ==========      ==========


The net deferred tax assets include the following components as of September 30,
2002 and 2003:

Deferred tax assets                             $  168,480      $  316,930
Deferred tax asset valuation allowance            (168,480)       (316,930)
                                                ----------      ----------
Net deferred tax assets                                 -0-             -0-
                                                ==========      ==========

NOTE 3 - INVESTMENT BANKING AGREEMENT

On June 19, 2001, the Company entered into an investment banking agreement for a
minimum  period of 6 months,  to assist the Company in raising up to $15,000,000
of convertible preferred stock and/or implementing a business  combination.  The
Company  advanced  a total of $17,  500 as of  September  30,  2001,  which  was
contributed  by the  principal  shareholder  to the  Company.  If the Company is
successful in raising additional equity, total compensation,  less the retainer,
is applicable of 6 percent of total equity  placements and warrants equal to one
percent of the fully  diluted  shareholder  interest of the  Company,  after the
effect of the issuance of the all equity securities with a strike price equal to
the implied sale price per share in the placement,  with a term of 5 years,  and


                                       8
<PAGE>
INVESTMENT BANKING AGREEMENT - continued

piggy-back  rights after the  completion of an initial public  offering.  In the
case of a business combination,  a fee payable in cash of 3 percent of the total
enterprise value will apply, less the retainer.

The investment banker is also entitled to receive reimbursement for up to $3,500
per month,  excluding any legal fees and costs, without prior written permission
of the Company.  As of September 30, 2003, the  investment  banking firm has not
provided any  financing  or  successful  business  combinations,  therefore  the
Company does not believe it will utilize these services after that date.


NOTE 4 - RELATED PARTY TRANSACTIONS

Management Agreement

Effective June 30, 2001, the Company entered into a 5 year agreement with DCP to
provide management services for DCP and become the exclusive agent for the sales
of DCP products. Management services shall commence July 1, 2002, at the rate of
$25,000 per year. As of September 30, 2003 management fees totaled $31,250,  all
of which  past due.  The  payment  of this  indebtedness  is  guaranteed  by the
Company's president in the event of non-payment,  and it is not otherwise offset
by accrued royalties as further described below.

The Company has agreed to pay DCP  royalties  on a sliding  scale basis from 10%
down to 5%  based on the  Company's  gross  sales  relating  to DCP's  products.
Ownership of certain of the DCP products  will  transfer to the Company if total
gross sales reach 10 million dollars within the contract period.

Contributed Capital

The  majority  of  the  approximately  $620,000  of  contributed  capital  as of
September 30, 2003, was  contributed by the president of the Company in the form
of the fair value for his  services of  $385,000,  contributions  of cash by the
Board of  Directors  of $57,500,  and the balance for out of pocket costs by the
president  and an  affiliate,  the  Rolling  Group,  to cover a  variety  of the
Company's  financial   requirements  such  as  office  overhead,   research  and
development, legal fees, investment banking, and accounting and audit.

Advances

In addition to amounts contributed to the capital of the Company,  the president
has  advanced  certain  personal  funds  required  to be returned to him without
interest and  collateral.  As of September 30, 2003 the balance  advanced by him
was $14,771.

NOTE 5 - COMMON STOCK TRANSACTIONS

The Board of Directors approved various common stock issuances totally 2,077,000
shares during the year involving  consulting services provided to the Company by
certain  individuals  and  companies.  The  valuation  of the shares  issued was
determined by the Board of  Directors,  and those shares for which Form S-8 were
filed with the Securities  and Exchange  Commission,  enabling those  underlying
shares to become  free  trading,  were  valued at the average of the last 5 days
trading prices on the OTC electronic bulletin board as of the date of issuance.

Included in the S-8 filing were a  commencement  bonus for 500,000 shares issued
to a public relations and investor  communications firm in November 2003, valued
at $.50 per  share,  and  190,000  shares  valued at $.23 per  share,  issued in


                                       9
<PAGE>
COMMON STOCK TRANSACTIONS - continued

satisfaction  of an agreement  entered into in December 2002, for production and
media  services.  Included  in the  1,387,000  balance  of shares  issued,  were
1,262,000  shares valued at $31,550 issued to the Rolling  Group,  an affiliated
entity owned by the president of the Company.

NOTE 6 - GOING CONCERN

The Company's financial statements have been presented on the basis that it is a
going concern, which contemplates the realization of assets and the satisfaction
of  liabilities  in the normal  course of  business.  The  Company's  ability to
continue in existence is dependent on its ability to develop  additional sources
of capital,  and/or achieve profitable  operations.  The accompanying  financial
statements do not include any adjustments  that might result from the outcome of
these uncertainties. Management's plan is to acquire an operating business using
a private  placement of the Company's common stock as further  described in Note
7- subsequent events, below.

NOTE 7 - NON QUALIFYING STOCK PLAN

In September 2003, the Board of Directors  approved a non qualifying  stock plan
for  management  employees only wherein up to 15 million shares of the Company's
common stock is to be reserved for issuance. In October 2003, the Company issued
8,618,  125  common  shares  under  the  plan,  including  6  million  shares in
connection with a proposed acquisition reported below as a subsequent event, and
registered  them  pursuant to the filing of a Form S-8 with the  Securities  and
Exchange  Commission.  Because the stock plan was designated for employees only,
and all of the shares  registered in the S-8 were issued to non  employees,  the
entire issuance is being retracted in January 2004.

NOTE 8 - SUBSEQUENT EVENTS

Investment Banking Agreement

In November 2003, the Company entered into an agreement with another  investment
banking company to privately  place equity  securities of the Company with which
to acquire a  California  based  company.  The Company is required to pay to the
investment banker various fees,  initially  including 300,000  restricted common
shares of stock and out of pocket expenses up to $15,000.  Should the investment
banker raise the equity financing contemplated, it will receive 7% of the equity
funded, as well as success warrants to purchase up to 7% of the Company's common
stock on substantially the same terms as those of the investor. In addition, the
Company  will  pay  $75,000  plus 1% of the  total  transaction  value as an M&A
completion fee at the closing of acquisition  transaction  contemplated to occur
in February 2004, for an estimated  purchase price of  approximately  11 million
dollars.  The transaction will be treated as a purchase for financial accounting
purposes in accordance with SFAS # 141.

In  contemplation  of this  proposed  acquisition  for  cash,  the  Company  has
incorporated a wholly owned subsidiary,  Educational Technology,  Inc., in order
to effect a taxable reverse triangular merger with the target company.

The  Company  paid to the target  company,  a non  refundable  fee of $25,000 in
connection  with a binding  agreement  to enable  the  Company  to  perform  due
diligence,  and  determine  its  capability  and  interest to acquire the target
company for a period of 75 days ending  February 4, 2004,  which may be extended
until the end of February 2004. If the  acquisition  is finalized,  the fee will
become part of the purchase price paid for the target company's common stock. If
the acquisition is unsuccessful, the fee will be expensed.

                                       10
<PAGE>

License Agreement

On October 7, 2003 the  Company  entered  into a license  agreement  and plan of
reorganization  for  downloadable  technology.  The  Board of  Directors  of the
Company approved and issued 11 million restricted shares of Common stock for the
license, including 6 million shares to the

License Agreement

member of a limited  liability  company (LLC) affiliated with the licensor,  who
represented  it had a 50 percent  ownership  interest in the company which owned
the technology.

On January 7, 2004,  the managing  member of the company who sold the 50 percent
interest in its company to the  licensor's  affiliated  LLC,  informed Make Your
Move, Inc. that the license agreement it entered into on October 7, 2003, should
be  cancelled  immediately,  as the terms of the  agreement  entered into by the
licensor's  affiliated  LLC with them were not complied  with,  resulting in the
cancellation of that underlying agreement. Accordingly, the Company is presently
pursing  the  return  of  the  11  million  shares  issued  in  connection  with
acquisition  of the  license  agreement  for  cancellation  pursuant  to certain
misrepresentations by the licensor.


                                       11
<PAGE>