EXHIBIT 11








                              MAKE YOUR MOVE, INC.


                              FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001


                               TABLE OF CONTENTS



                                       1
<PAGE>



                                                                           PAGE




INDEPENDENT AUDITORS' REPORT.................................................F-1


BALANCE SHEET................................................................F-2


STATEMENTS OF OPERATIONS.....................................................F-3


STATEMENTS OF STOCKHOLDERS' EQUITY...........................................F-4


STATEMENTS OF CASH FLOWS.....................................................F-5


NOTES TO FINANCIAL STATEMENTS................................................F-6


                                       2
<PAGE>

                          INDEPENDENT AUDITORS' 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) 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 financial  statements  referred to above present fairly, in
all material  respects,  the  financial  position of Make Your Move,  Inc. 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 a ccompanying  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
minimal  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
November 14, 2001

                                      F-1


                                       3
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ITEM 1. FINANCIAL STATEMENTS

As used  herein,  the term  "Company"  refers to Make Your  Move,  Inc.  and its
predecessor Pacific Sports Enterprises, Inc, a Nevada corporation.


<TABLE>
<CAPTION>


                              MAKE YOUR MOVE, INC.
                         (a Development Stage Company)
                             CONDENSED BALANCE SHEET
                               SEPTEMBER 30, 2001


                                    ASSETS
<S>                                                                        <C>

         CURRENT ASSETS-Cash                                          $       60
                                                                      -----------
                                                                      $       60
                                                                      ===========

                      LIABILITIES AND STOCKHOLDERS' EQUITY



         CURRENT LIABILITIES                                           $       -
                                                                       ----------
         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            (258,268)
                                                                      -----------
Total stockholders' Equity                                                    60
                                                                      -----------
                                                                       $      60
                                                                      ===========

</TABLE>

                  SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS


                                            F-2

                                       3
<PAGE>


<TABLE>
<CAPTION>

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


                                                                       Cummulative
                                                                           from
                                                                       September 30,
                                              Year Ended                   1998
                                            September 30,               (Inception)
                                        ----------  ----------               to
                                          2001         2000           September 30, 2001
                                        ----------  ----------      ---------------------

<S>                                         <C>        <C>                   <C>

REVENUES                               $        -   $        -       $                -
                                        ----------  ----------      ---------------------

EXPENSES
   General and administrative            207,298           485                   258,268
                                        ----------  ----------      ---------------------
Total expenses                           207,298           485                    258,268
                                        ----------  ----------      ---------------------
NET (LOSS)                             $(207,298)   $   (485)        $           (258,268)

                                      ============  ==========      =====================
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

                                       4
<PAGE>

<TABLE>
<CAPTION>

                              MAKE YOUR MOVE, INC.
                         (a Development Stage Company)
                  STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY                                       (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      10,000,000          10,000       40,000                                              50,000
per share
  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)
                                 ---------     -----------   ----------    ----------  ------------  -----------   --------

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                                                                                (207,296) (207,298)
                                 ---------     -----------   ----------    ----------  ------------  -----------   ---------
Balances, September             12,100,000      $   12,100    $ 352,900    $  193,328  $   (300,000) $   (258,268) $     60
30, 2001                        ==========     ===========   ==========    ==========  ============  ===========   =========

</TABLE>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-4

                                       5
<PAGE>

<TABLE>
<CAPTION>

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

                                                                                   Cummulative
                                                                                      from
                                                                                  September 30,
                                                                                      1998
                                                          Year Ended               (Inception)
                                                         September 30,                  to
                                                   ------------   ----------     ------------------
                                                       2001         2000         September 30, 2001
                                                   ------------   ----------     ------------------

 CASH FLOWS FROM OPERATING ACTIVITIES
<S>                                                     <C>            <C>                <C>

     Net ( loss)                                    $(207,298)  $    (485)       $     (258,268)
     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         (970)         485                    -
                                                    -----------   ----------      -------------------
         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-5


                                       6
<PAGE>


                                  EXHIBIT 11-F

                              MAKE YOUR MOVE, INC.
                         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,  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 over the last 11 years.  His company,  DCP,
Ltd.,  (DCP) has agreed  with MYM to pay for the  incurred  management  services
provided by MYM commencing with the date DCP achieves profitable  operations and
adequate cash flows for a period of three consecutive months.

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 generated  operating expenses  furthering the development of DCP
Limited'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
Limited's computer games and changes to the computer game user interface.

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.

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 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.

                                       7
<PAGE>


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.


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

NOTE 1 - THE COMPANY AND ITS SIGNIFICANT ACCOUNTING POLICIES (continued)

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 cash and accounts  payable  approximate  fair
values due to the short-term maturities of such instruments.

Restatement

The initial amount paid by shareholders  for their  10,000,000  shares of common
stock and loss for the year ended  September  30, 1999,  have been  increased by
$49,000  representing the additional 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.

                                       8
<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.  For
presentation  purposes, all shares used in the computation of loss per share are
post-split.


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


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 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
$258,000  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 and asset of
approximately  $60,000 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 15 years to offset  future  taxable  income,  once the
Company's business commences for income tax purposes.

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.


                                       9
<PAGE>

NOTE 4- MANAGEMENT AGREEMENT

Effective  June 30, 2001,  the Company  entered  into an  agreement  with DCP to
provide management services for DCP and become the exclusive agent for the sales
of DCP  products.  The  cost and  payment  for such  management  services  shall
commence at the time DCP is profitable and has adequate cash flow from the sales
of its products for three consecutive months.

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


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
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,  thereby
providing positive cash flow until profitable operations are achieved.

NOTE 6 - 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  necessary  capital to further its
game platform technology development.




                                      F-6




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