exhibit 11
                                   EXHIBIT 11

                              MAKE YOUR MOVE, INC.

                              FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001

                                TABLE OF CONTENTS

<table>
<caption>
<S>                                                                         <C>
                                                                            PAGE
INDEPENDENT AUDITOR'S 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                                                6-9

 </table>

                          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.
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

                                       1
<PAGE>



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



<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            485        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 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-4


                                       4
<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

Net ( loss)                                          $  (218,587) $     (485)      $    (269,557)
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-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 managing  member of the
Group is an individual who became the president/CEO/Chairman of the Board of the
Company.  He was the  developer of a series of board,  computerized,  and online
games, and related  products over the last 11 years.  DCP, LLC. (DCP) was formed
by him to implement the game  technology,  and has agreed to pay for  management
services  provided by MYM on a prospective  basis,  commencing with the date DCP
achieves  profitable  operations  and positive  cash flows for a period of three
consecutive  months..  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 $.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.  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

                                       6
<PAGE>


                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001

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.


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

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 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.


                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001

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.


                                       7
<PAGE>

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
$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.  NOTES TO FINANCIAL  STATEMENTS
SEPTEMBER 30, 2001

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 an  agreement  with DCP to
provide management services for DCP and become its exclusive agent for the sales
of DCP  products.  The cost and payment for such  management  services  shall be
determined and commence at the time DCP is profitable and has positive cash flow
for three consecutive months.


                                       8
<PAGE>

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  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 principal shareholder/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,

                          NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 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 platform technology development.

                                       9
<PAGE>