EXHIBIT 11


                              MAKE YOUR MOVE, INC.
                              FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001




                                TABLE OF CONTENTS

                                                                            PAGE


INDEPENDENT AUDITOR'S REPORT                                           F-1 - 1-2


BALANCE SHEET                                                            F-2 - 2


STATEMENTS OF OPERATIONS                                                 F-3 - 3


STATEMENTS OF CASH FLOWS                                                 F-4 - 4


STATEMENTS OF STOCKHOLDERS' EQUITY                                       F-5 - 5


NOTES TO FINANCIAL STATEMENTS                                          F-6 - 6-8


                          INDEPENDENT AUDITOR'S 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, 2001, and the related
statements of operations,  changes in stockholders'  equity,  and cash flows for
the two years then ended.  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 consolidated  financial statements referred to above present
fairly, in all material respects, the financial position of Make Your Move, Inc.


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<PAGE>

as of September  30, 2001 and the results of its  operations  and its cash flows
for the two years then ended in  conformity  with auditing  standards  generally
accepted in the United States of America.

The accompanying  consolidated  financial statements have been prepared assuming
the Company  will  continue as a going  concern.  As  discussed in Note 1 to the
financial statements,  the Company has suffered substantial recurring losses and
has a deficit in working  capital and equity as of  September  30,  2001.  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
November14, 2001

                                      F-1

                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                                 BALANCE SHEETS
<table>
<caption>

                                     ASSETS

<S>                                                             <C>
CURRENT ASSETS-Cash                                      $         60
                                                         ------------
                                                         $         60
                                                         ============



                      LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES-Accounts payable                     $     11,289
                                                         ------------
COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)

Preferred stock, par value $.001, 100,000
shares authorized, none issued -

Common stock, par value $.001, 50,000,000
shares authorized,12,100,000 issued and
outstanding                                                    12,100
Paid-in capital                                               352,900
Contributed capital                                           193,328
Receivable from shareholder                                  (300,000)
(Deficit) accumulated during the development stage           (269,557)
                                                         ------------

Total Stockholders' Equity                                    (11,229)
                                                         ------------
                                                         $         60
                                                         ============
</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS


                                       F-2

                                       2
<PAGE>

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

<table>
<caption>

                                                                     Cummulative
                                                                        from
                                                                     September 30,
                                                                        1998
                                                  Year Ended         (Inception)
                                                 September 30,            to
                                               2001        2000   September 30, 2001
                                                                     (unaudited)
                                         ----------  ----------       ----------
<S>                                         <C>            <C>               <C>
REVENUES                                 $        -  $        -     $          -
                                         ----------  ----------       ----------
EXPENSES

 General and administrative                 143,294                      194,264
 Research and development expense            75,293           -           75,293
                                         ----------  ----------       ----------

Total expenses                              218,587         485          269,557
                                         ----------  ----------       ----------
NET (LOSS)                               $ (218,587)       (485)        (269,557)
                                         ==========  ==========
NET (LOSS) PER SHARE                     $    (0.02)      *
                                         ==========  ==========
WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING               10,700,000  10,000,000
                                         ==========  ==========
* less than $.01 per share

</table>
                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-3



                                       3
<PAGE>

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


<table>
<caption>
                                                                                    Cummulative
                                                                                       from
                                                                                  September 30,
                                                                                       1998
                                                              Year Ended            (Inception)
                                                             September 30,             to
                                                               2001        2000 September 30, 2001
                                                         ----------  ----------  -------------
                                                                                  (unaudited)
<S>                                                          <C>         <C>          <C>
CASH FLOWS FROM OPERATING ACTIVITIES                     $ (218,587) $     (485)  $   (269,557)

   Net ( loss)
   Adjustments to reconcile net loss to
   net cash used by operating activities:
   Common stock issued for services                          15,000                     15,000
   Contributed capital                                      193,328                    193,328
   Changes in operating assets and liabilities:
   Increase (decrease) in accounts payable                   10,319         485         11,289
                                                         ----------  ----------  -------------

   Net Cash (Used) by Operating Activities                       60           -        (49,940)
                                                         ----------  ----------  -------------
CASH FLOWS FROM FINANCING ACTIVITIES
   Proceeds from sale of common stock                                                   50,000
                                                         ----------  ----------  -------------
   Net Cash Provided by Financing Activities                                            50,000
                                                         ----------  ----------  -------------

NET INCREASE IN CASH                                             60           -             60

CASH AT BEGINNING OF PERIOD,                                      -           -              -
                                                         ----------  ----------  -------------
CASH AT END OF PERIOD                                    $       60  $        -   $         60
                                                         ==========  ==========  =============
SUPPLEMENTAL CASH FLOWS INFORMATION

   Common stock issued in a stock exchange for
   consideration to be received                          $  300,000               $    300,000
                                                         ==========              =============
</table>



                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-4


                                       4
<PAGE>

                              MAKE YOUR MOVE, INC.
                         ( a Development Stage Company)
                  STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

<table>
<caption>




                                                                                                    (Deficit)
                                                                                                   Accumulated
                                                                                        Receivable  During the
                                              Common Stock        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     10,000,000     10,000     40,000                                           50,000
 Net (loss) for the period                                                                             (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:
 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)
                                         ========== ========== ========== ===========  ===========  ==========  ==========
</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-5


                                       5
<PAGE>


                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001

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,  to a limited liability company,  The Rolling Group,
LLC.  (Group),  which became the Company's  parent.  The Group's sole member and
100% owner is the  president/CEO/Chairman of the Board of the Company. The Group
was formed for the purpose of making  private  investments  The Group at present
has no operating  business and has no financial  interest in any other business.
The  president/CEO/Chairman  of the Board of the Company was the  developer of a
series of board,  computerized,  and online games,  and related products for the
last 11 years under the name DCP,  LLC.  (DCP),  a company in which he has a 55%
ownership interest. DCP has no business activities at this time.

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.

On June 30, 2001,  the Company issued  100,000  post-split  shares of its common
stock to DCP for the rights to integrate  four of DCP's games and products  into
one or more of the  products  being  developed by the  Company,  utilizing  game
platform,  computerized,  and  online  game  technologies.  MYM has no equity or
controlling  financial  interest in DCP, has not guaranteed  any  obligations of
DCP, and has no  financial  interest in any gain or loss on the  disposition  of
DCP. This  transaction was valued by the Board of Directors at $.15 per share or
$15,000,  and expensed to operations  during the fiscal year ended September 30,
2001

The Company has generated operating expenses furthering the development of DCP's
online game site and has already  begun  marketing  efforts to begin  generating
membership  sales.  In addition,  the company has generated  operating  expenses
related to the  development  of the artificial  intelligence  for DCP's computer
games and changes to the  computer  games'  user  interface.  Substantially  all
operating expenses in 2001 have been provided by capital  contributions from the
present president/CEO/Chairman of the Board of the Company.

Interim Transaction Reported and Rescission

The  Company  filed  its  June  30,  2001  Form  10-QSB  disclosing  a  purchase
transaction  involving  the  acquisition  of  technology,  related  patents  and
equipment in exchange for the  issuance of  2,000,000  post-split  shares of the
Company's common stock valued at $300,000. The transaction was entered into with
the understanding that the acquiree had developed certain technology  applicable
to the furtherance of the Company's business interests.

In November 2001,  this  transaction  was rescinded,  since the acquiree did not
have the research  and  development  or  capability  to provide such  technology
enhancements that the Company originally was led to

believe existed.  The financial statements have given effect to this transaction
as a rescission  retroactive  to the date entered into,  June 30, 2001,  thereby
restating the previously  issued filing as mentioned  above.  The effect of this
transaction  on   stockholders'   equity  is  to  treat  the  shares  issued  as


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<PAGE>

outstanding,  despite  the stop order to prevent  any  transfer of the shares to
private  parties.  At such time as the shares  issued to the acquiree  have been
recovered,  cancelled and/or voided, the presentation  included in stockholders'
equity will stay.

Stock Split

The  financial  statements  have given effect to a 10 for 1 forward  stock split
approved by the Board of Directors on June 30, 2001.  All  references  to shares
issued from inception are with respect to such stock split.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America 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 cash and accounts  payable  approximate  fair
values due to the short-term maturities of such instruments.

Restatement

The $1.000 paid by shareholders for their  10,000,000  shares of common stock in
the year ended  September 30, 1999, has been increased to $50,000,  representing
the total amount paid by shareholders for their stock which was expended for the
purchase of a basketball team franchise in the American  Basketball  Association
League. The league failed to materialize resulting in a worthless franchise.

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.  For
presentation  purposes, all shares used in the computation of loss per share are
post-split.

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


                                       7
<PAGE>

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 continued to sustain  operating  losses.  For
income tax purposes  operating losses  constitute  start-up costs,  which may be
amortized or  permanently  capitalized,  however,  approximately  $82,000 of the
$269,000  of  operating  loss to  date is not  deductible  since  that  amounted
resulted from  non-deductible  capital  contributions for services and overhead.
Therefore,  as of September 30, 2001, the deferred tax benefit of  approximately
$65,000 has not been recorded  because it is offset by a valuation  allowance of
the same amount as management cannot determine,  at the present time, that it is
more likely than not that such tax benefit  will be utilized in future  periods.
Any resulting amortization of start-up costs for tax purposes is available for a
period of 20 years to offset future taxable income,  once the Company's business
commences.

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
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.


NOTE 4- MANAGEMENT AGREEMENT

Effective June 30, 2001, the Company entered into a 5 year agreement with DCP to
provide management services for DCP and become its exclusive agent for the sales
of four of DCP products.  The $25,000 annual cost for and payment to the Company
for such services  shall  commence June 30, 2002. The Company will bear all cost
associated  with  the  production  of the  products.  Among  other  things,  the
agreement  provides for a sliding scale  percentage of collected net sales to be
paid to DCP,  ranging from an initial 10% for the first  $1,000,000 of net sales
during  the  initial  5 year term , to a low of 5% after  reaching  net sales of
$5,000,000.  The agreement is renewable  annually after the initial term, and is
cancelable  upon receipt of 30 days  written  notice by either party at any time
during its initial term or renewal  periods.  The Company has the right of first
refusal to acquire DCP's intellectual properties related to the four games being
marketed and manufactured by the Company.


NOTE 5 - 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


                                       8
<PAGE>

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  obtain  additional  equity  as
referred  to  above,  thereby  providing  positive  cash flow  until  profitable
operations are achieved.


NOTE 6 - RELATED PARTY TRANSACTIONS

In addition to related  party  disclosures  appearing  elsewhere in the notes to
financial statements, the president/CEO of the Company has provided the majority
of expenses  contributed to the Company through September 30, 2001. Of the total
capital  contributed  by both he and the  former  president  during  the year of
$193,328, approximately $81,000 was for services rendered by them to the Company
on the basis of time spent at their hourly rates. The balance,  $75, 000 for the
redesign of packaging for the  contemplated  sales of DCP's games  (research and
development  expense),  $17,500 for  investment  banking  services,  $12,000 for
legal,  accounting  and  audit  services,  and  $8,000  for  other  general  and
administrative  expenses  including rent,  transfer and filing fees, and outside
services were based on actual costs and expenses  incurred by or associated with
the Company.

NOTE 7 - COMMITMENTS AND CONTINGENCIES

Potential Litigation

In April 2001, the president/CEO/Chairman of the Board of the Company received a
demand letter from a California  company,  making various accusations and claims
of substantial  damages  against him for  commissions on sales of DCP games that
never  materialized.  On June 1, 2001,  legal  counsel  for DCP and the  Company
requested   substantiation  of  the  allegations,   but  no  response  was  ever
forthcoming.

The Company  didn't  enter into a management  agreement  with DCP until June 30,
2001. The Company's  management  firmly believes the Company has no liability in
this  matter.   Accordingly,   no  loss  provision  has  been  recorded  in  the
accompanying financial statements for this contingency.

NOTE 8 - SUBSEQUENT EVENTS

Registration Statement

The  Company  anticipates  the  filing  of a  registration  statement  with  the
Securities  and Exchange  Commission on Form SB-2. The filing,  when  effective,
should  allow the Company to proceed  with the raising of  necessary  capital to
further its game technology development.

 Investment Banking Agreement-unaudited

On February 22, 2002, Make Your Move, Inc.'s Board of Directors voted to rescind
the  investment  banking  agreement,  dated  June  19,  2001,  with  Mr.  George
Schneider.


                                       9
<PAGE>