UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                  Form 10-QSB

                                   (Mark One)


   /x/ Quarterly Report Under Section 13 or 15(d) of the Securities Exchange
                                  Act of 1934

                For the Quarterly Period Ended February 29, 2004
                                       or
Transition report pursuant to Section 13 or 15(d) of the Securities Act of 1934
                           for the transition period

                          INFE, Human Resources, Inc.
         (Exact name of small business issuer as specified in charter)

                                     Nevada
        (State of either jurisdiction of incorporation or organization)

                                   54-2013455

                       (IRS Employer Identification No.)

                         67 Wall Street     22nd Floor
                         New York, New York 10005-3198.

                    (Address of principal executive offices)

                                  212-859-3466
                          (Issuer's telephone number)



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(Former name, address and former fiscal year, if changed since last report)




The number of shares of the issuer's outstanding common stock,
which is the only class of its common equity,
on April 12, 2004 was 11,000,000 shares.

                                ________________

           Transitional Small Business Disclosure format (check one):

                               Yes_____  No_X___


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 Item 1. - Financial Statements


                    INFe-HUMAN RESOURCES, INC. AND SUBSIDIARY
                       (REVERSE ACQUISITION WITH DANIELS
                       CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
                  CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                           FOR THE THREE MONTHS ENDED
                    FEBRUARY 29, 2004 AND FEBRUARY 28, 2003
                --------------------------------------------


Condensed Consolidated Reviewed
Financial Statement:                                         PAGE

Balance Sheet as of February 29, 2004........................ F-1

Statements of Operations for the three months ended
February 29, 2004 and February 28, 2003 (with cumulative
totals since Inception).......................................F-2

Statement of Comprehensive Income for the three months ended
February 29, 2004 and February 28, 2003 ......................F-3

Statements of Cash Flows for the three months ended
February 29, 2004 and February 28, 2003 (with cumulative
totals since Inception).......................................F-4

Notes to Financial Statements.................................F-5-

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

                   INFe- HUMAN RESOURCES, INC. AND SUBSIDIARY
                       (REVERSE ACQUISITION WITH DANIELS
                       CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
                      CONDENSED CONSOLIDATED BALANCE SHEET
                               FEBRUARY 29, 2004

                                     ASSETS


CURRENT ASSET
  Marketable securities                          $146,340
                                                 --------
         Total Assets                            $146,340
                                                 --------
LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
  Accounts payable                               $ 3,500
  Officers loan payable                           10,000
                                                 -------
          Total current liabilities               13,500
                                                 -------
STOCKHOLDERS' EQUITY
  Preferred stock, $.001 par value; 20,000,000
   shares authorized, none issued and outstanding     -
  Common stock, $.001 par value, 100,000,000
    shares authorized 11,000,000 shares issued
    and outstanding as of February 29, 2004      11,000
  Additional paid-in capital                      3,725
  Accumulated deficit                           (26,813)
  Comprehensive income                          144,928
                                                --------
          Total stockholders' equity            132,840
                                                --------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY     $146,340
                                                ========

             The accompanying notes are an integral part of these
                   condensed consolidated financial statements

<PAGE>F-1

                  INFe- HUMAN RESOURCES, INC AND SUBSIDIARY
                       (REVERSE ACQUISITION WITH DANIELS
                       CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
                CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                  FOR THE THREE MONTHS ENDED FEBRUARY 29, 2004
                             AND FEBRUARY 28, 2003
                    (WITH CUMULATIVE TOTALS SINCE INCEPTION)


                                                        Cumulative
                                                       Totals Since
                                                        Inception
                                2004        2003      (May 2, 2002)
                             ---------   ---------     ---------
REVENUES                       $    -     $    -      $     -
                             ---------   ---------     ---------
OPERATING EXPENSES
   Organizational costs             -          -        13,313
   Professional fees            3,500          -        13,500
                             ---------   ---------     ---------
    Total operating expenses    3,500          -        26,813
                             ---------   ---------     ---------
NET LOSS                      $(3,500)    $    -      $(26,813)
                             =========   =========    ==========

BASIC AND DILUTED LOSS
   PER SHARE                  $     -     $    -
                             =========   =========
WEIGHTED AVERAGE NUMBER
     OF COMMON SHARES       11,000,000   10,000,000
                            ==========   ==========

             The accompanying notes are an integral part of these
                   condensed consolidated financial statements

<PAGE>F-2



                  INFe- HUMAN RESOURCES, INC. AND SUBSIDIARY
      (REVERSE ACQUISITION WITH DANIELS CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
            CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
       FOR THE THREE MONTHS ENDED FEBRUARY 29, 2004 AND FEBRUARY 28, 2003


BALANCE- December 1, 2002                            $     -

Loss on Investment Activity and Holding               (10,563)
                                                     ----------
BALANCE- February 28, 2003                           $(10,563)
                                                     ==========
BALANCE- December 1, 2003                            $ 44,428

Loss on Investment Activity and Holding               105,500
                                                     ----------
BALANCE- February 29, 2004                           $144,928
                                                     ==========

             The accompanying notes are an integral part of these
                   condensed consolidated financial statements

<PAGE>F-3



                   INFe- HUMAN RESOURCES, INC. AND SUBSIDIARY
                       (REVERSE ACQUISITION WITH DANIELS
                       CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
                CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                  FOR THE THREE MONTHS ENDED FEBRUARY 29, 2004
                             AND FEBRUARY 28, 2003
                    (WITH CUMULATIVE TOTALS SINCE INCEPTION)

                                                                   Cumulative
                                                                  Totals Since
                                                2004      2003      Inception
                                              --------  --------   ----------
CASH FLOWS FROM OPERATING ACTIVITIES
                    Net loss                  $(3,500)    $    -    $(26,813)

Adjustments to reconcile net loss to net cash
used in operating activities:
 (Gain) loss on investment activity            27,840     10,563     (16,588)
 Increase (decrease) in accounts payable       (6,500)         -       3,500
                                              --------    -------    --------
   Net cash used in operating activities       17,840     10,563     (39,901)
                                              --------    --------   --------

CASH FLOWS FROM INVESTING ACTIVITIES
  Securities purchased, securities sold- net   76,655    (10,563)     15,176
                                              --------   --------    --------
   Net cash used in investing activities       76,655    (10,563)     15,176
                                              --------   --------    --------
CASH FLOWS FROM FINANCING ACTIVITIES
  Officers loan payable                        10,000          -      10,000
  Issuance of common stock and change in
   additional paid-in-capital- net           (104,495)         -      14,725
                                             ---------   --------    --------
   Net cash provided by financing activity    (94,495)         -      24,725
                                             ---------   --------    --------
NET CHANGE IN CASH AND CASH
EQUIVALENTS                                         -          -           -

CASH AND CASH EQUIVALENTS
-BEGINNING OF PERIOD                                -          -           -
                                             ---------   --------    ---------
CASH AND CASH EQUIVALENTS
- END OF PERIOD                              $      -    $     -     $     -
                                             =========   ========    =========

              The accompanying notes are an integral part of these
                   condensed consolidated financial statements

<PAGE>F-4

  INFe- HUMAN RESOURCES, INC. AND SUBSIDIARY (REVERSE ACQUISITION WITH DANIELS
                       CORPORATE ADVISORY COMPANY, INC.)
                         (A DEVELOPMENT STAGE COMPANY)
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                  FOR THE THREE MONTHS ENDED FEBRUARY 29, 2004
                             AND FEBRUARY 28, 2003


NOTE 1- ORGANIZATION AND BASIS OF PRESENTATION

The unaudited condensed consolidated financial statements included have been
prepared by INFe- Human Resources, Inc. (the "Company") without audit, pursuant
to the rules and regulations of the Securities and Exchange Commission (the
"SEC").  Certain information and footnote disclosures normally included uin the
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted as
allowed by such rules and regulations, and the Company believes that the
disclosures are adequate to make the information presented not misleading. It is
suggested that these condensed consolidated financial statements be read in
conjunction with the November 30, 2003 audited consolidated financial statements
and the accompanying notes thereto. While management believes the procedures
followed in preparing these condensed consolidated financial statements are
reasonable, the accuracy of the amounts are in some respects dependent upon the
facts that will exist, and procedures that will be accomplished by the Company
later in the year.

The management of the Company believes that the accompanying unaudited condensed
consolidated financial statements contain all adjustments (including normal
recurring adjustments) necessary to present fairly the operations for the
periods presented.

INFe- Human Resources, Inc. and Subsidiary (the "Company") was incorporated in
the State of Nevada on March 31, 2000. The Company was formerly a subsidiary of
INFe, Inc., a publicly trading entity on the OTC BB (INFe) through October 31,
2003. The Company was sold and now is trading as Pacer Health Corp (PHLH) on the
OTCBB. The Company was organized to provide human resource administrative
management, executive compensation plans and staffing services to client
companies.

The Company purchased all of the common stock of Daniels Corporate Advisory
Company, Inc. ("Daniels"), a Nevada company formed on May 2, 2002. For
accounting purposes, the transaction had been accounted for as a reverse
acquisition, under the purchase method of accounting. Accordingly, Daniels will
be treated as the continuing entity for accounting purposes and the historical
financial statements presented will be those of "Daniels." Daniels is structured
as a start-up and will be operated as a "Human Resource Services" corporation.
The core business, "the Payroll Services Bureau" has two divisions, the
corporate financial consulting division and the merchant banking division.

The Corporate Financial Consulting Division has as its growth goal - advisory to
payroll client and non-client companies. This division will work with client
companies seeking to create and/or acquire adjunct service businesses, whose
services will initially provide better lifestyles for its existing workforce,
and ultimately will be packaged, on an additional profit center basis, for sale
to other small companies for the retention of their employees. The profits
generated from all the Financial Consulting Assignments will be available for
venture investment, through the second division, -The Merchant Banking Division.

The Merchant Banking Division has an in-house equity funding program, whereby
Daniels will profit by helping finance the growth of client, payroll service
companies, as well as profit by the purchase of equity in attractive small
public companies whose growth strategies are in line with Daniels' philosophy-
growth through leveraged acquisition(s).

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The condensed consolidated financial statements include the accounts of the
Company and its wholly-owned subsidiary. All significant intercompany accounts
and transactions have been eliminated in consolidation.

Development Stage Company

The Company is considered to be in the development stage as defined in Statement
of Financial Accounting Standards (SFAS) No. 7, "Accounting and Reporting by
Development Stage Enterprises." The Company has devoted substantially all of its
efforts to business planning, research and development, recruiting management
and technical staff, and raising capital.

Use of Estimates

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 of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses
during the reporting period.  Actual results could differ from those estimates.

Cash and Cash Equivalents

For financial statement presentation purposes, short-term, highly liquid
investments with original maturities of three months or less are considered to
be cash and cash equivalents. The Company had no cash and cash equivalents at
February 29, 2004 and February 28, 2003, respectively.

Start-up Costs

In accordance with the American Institute of Certified Public Accountants
Statement of Position 98-5, "Reporting on the Costs of Start-up Activities", the
Company expenses all costs incurred in connection with the start-up and
organization of the Company.

Revenue and Cost Recognition

The Company will record its transactions under the accrual method of accounting
whereby income gets recognized when the services are billed rather than when the
fees are collected, and costs incurred in connection with the start-up and
organization of the Company.

Income Taxes

Effective May 2, 2002, the Company adopted the provisions of Statement of
Financial Accounting Standards No, 109 (the Statement), Accounting for Income
Taxes. The Statement requires an asset and liability approach for financial
accounting and reporting for income taxes, and the recognition of deferred tax
assets and liabilities for the temporary differences between the financial
reporting bases and tax bases of the Company's assets and liabilities at enacted
tax rates expected to be in effect when such amounts are realized or settled.

 Advertising Costs

The Company expenses the costs associated with advertising as incurred. There
were no advertising costs for the periods ended respectively.

Investments

In accordance with SFAS No. 115, "Accounting for Certain Investments in Debt and
Equity Securities", securities are classified into three categories: held-to-
maturity, available-for-sale and trading. The Company's investments consist of
equity securities classified as trading and available-for-sale securities.
Accordingly, they are carried at fair value in accordance with SFAS No. 115.
Further, SFAS No. 115 the unrealized gains and losses for trading securities are
included in earnings, and unrealized gains and losses for available-for-sales
securities are excluded from earnings and reported, net of deferred income
taxes, as a separate component of stockholders' equity, unless the loss is
classified as other than a temporary decline in market value.

 The Company utilizes quoted market prices in determining fair value for its
 investments. When quoted market prices are unavailable, a reasonable estimate
 of fair value can be made using a variety of pricing techniques, including, but
 not limited to, discounted cash flow analysis, and fundamental analysis.

Comprehensive Income

The Company adopted Statement of Financial Accounting Standards No, 130,
"Reporting Comprehensive Income," (SFAS No. 130). SFAS No. 130 requires the
reporting of comprehensive income in addition to net income from operations.

Comprehensive income is a more inclusive financial reporting methodology that
includes disclosure of information that historically has not been recognized in
the calculation of net income.

 Earnings (Loss) Per Share of Common Stock

Historical net loss per common share is computed using the weighted average
number of common shares outstanding. Diluted earnings per share (EPS) includes
additional dilution from common stock equivalents, such as stock issuable
pursuant to the exercise of stock options and warrants. Common stock equivalents
were not included in the computation of diluted earnings per share when the
Company reported a loss because to do so would be antidilutive.

The following is a reconciliation of the computation for basic and diluted EPS
for the three months ended February 29, 2004 and February 28, 2003,
respectively.


                                         2004             2003
                                      ----------       ----------
Net loss                                $ (3,500)        $      -
                                      ----------       ----------
Weighted-average common shares
Outstanding (Basic)                   11,000,000       10,000,000

Weighted-average common stock
 Equivalents
  Stock options                                -                -
  Warrants                                     -                -
                                      ----------       ----------
Weighted-average common shares
Outstanding (Diluted)                 11,000,000       10,000,000
                                      ==========       ==========


NOTE 3- INVESTMENTS

The following is an approximate of investments at February 29, 2004 and February
28, 2003 at fair market value:

                                          2004             2003
                                        --------         --------
Portfolio of common stocks
trading on the OTC:BB
at fair market value                    $146,340         $ 22,676
                                        ========         ========


The marketable securities (depreciated) $100,500 and $10,563 for the three
months ended February 29, 2004 and February 28, 2003. The depreciation includes
unrealized gains and losses.


NOTE 4- GOING CONCERN

The Company does not have the revenue stream necessary to operate or develop its
business. This raises substantial doubt about its ability to continue as a going
concern. The accompanying condensed consolidated financial statements have been
presented in accordance with accounting principles generally accepted in the
United States of America, which assume the continuity of the Company as a going
concern. The Company has incurred a net loss for the three months ended February
29, 2004 and has an accumulated deficit.

Management has formulated and is in the process of implementing its business
plan intended to develop steady revenues and income in areas of operation. This
plan includes the following, subject to obtaining the necessary financing:

-      Signing up new clients

-      Building a financial services company, which could include payroll and
       related human-resource services as well as corporate development to
       client companies.

-      Seeking out new companies for possible merger.


NOTE 4- GOING CONCERN (CONTINUED)

Presently, the Company cannot ascertain the eventual success of management's
plans with any degree of certainty. The accompanying condensed consolidated
financial statements do no include any adjustments that might result from the
eventual outcome of the risks and uncertainties described above.

NOTE 5- STOCKHOLDERS' EQUITY

The Company had 20,000,000 shares of preferred stock authorized at February 29,
2004. There were no shares issued and outstanding.

The Company has 100,000,000 shares authorized at February 29, 2004 and February
28, 2003 and 11,000,000 shares issued and outstanding.

There were no shares issued for the quarter ended February 29, 2004.


NOTE 6-         PROVISION FOR INCOME TAXES

The Company did not provide for income taxes for the three months ended February
29, 2004 and February 28, 2003. Additionally, the Company established a
valuation allowance equal to the full amount of the deferred tax assets due to
the uncertainty of the utilization of the net operating losses in future
periods.

At February 29, 2004 and February 28, 2003, the deferred tax assets consists of
the following:

                                            2004             2003
                                          --------         --------
Deferred taxes due to net
operating loss carryforwards               $4,021           $3,496

Less: valuation allowance                  (4,021)          (3,496)

Net deferred tax asset                     $    -           $    -
                                          ========         ========


NOTE 7-RELATED PARTY TRANSACTIONS

The Company utilizes office space at no charge from its president, Mr. Arthur
Viola.


Item 2.   Management's Plan Of Operation

The discussion in this document contains trend analysis and other forward-
looking statements within the meaning of Section 27A of the Securities Act of
1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as
amended, that involve risks and uncertainties, such as statements concerning
growth and future operating results; developments in markets and strategic
focus; new products and product technologies; and future economic, business and
regulatory conditions. Such forward-looking statements are generally accompanied
by words such as "plan," "estimate," "expect," "believe," "should," "would,"
"could," "anticipate," "may" and other words that convey uncertainty of future
events or outcomes. These forward-looking statements and other statements made
elsewhere in this report are made in reliance on the Private Securities
Litigation Reform Act of 1995. The section below entitled "Certain Factors That
May Affect Future Results, Financial Condition and Market Price of Securities"
sets forth material factors that could cause actual results to differ materially
from these statements.

Management plans are to build an expanded array of corporate financial services
to offer to consulting clients through the Company's acquisition, merger or
combination with one or more financial service providers offering complementary
services. Management's main objective is to seek the best opportunities to
increase shareholder value. All viable alternatives will be evaluated, including
but not limited to: investments, mergers, purchases, or the offering of company
securities.

As of the date of this report, management has carefully evaluated several
potential affiliation candidates. To date, no formal or informal agreements have
been reached with respect to any potential candidate, although some evaluations
are currently still in progress. Until a suitable business opportunity presents
itself, the Company intends to continue to invest its assets primarily in
investments that mirror the long-term growth strategy of the Company - growth
through leveraged acquisitions.

The Company believes that it can satisfy its cash needs for the next several
months, but will likely need to raise capital, including through the issuance of
additional shares, over the next twelve months. Mr. Arthur Viola, Chairman and
CEO of the Company may be one of the sources of additional capital for the
Company. In November 2003, Mr. Viola provided funds to the Company in return for
equity securities.

The Company is not currently involved with any material research or development
efforts and does not expect to be involved with such research or development
over the next twelve months.

--------------------------------------------------------------------------------
The Company does not expect to purchase or sell any material plant or
significant equipment over the next twelve months. The Company will add
employees over the next twelve months in two situations: (1) by acquisition of a
company and/or (2) if the Company's growth justifies adding additional staff.
The Company has no plans to hire additional employees absent one of these two
situations.


Item 3.   Controls and Procedures.

  (a)  Our principal executive officer and principal financial officer has
       evaluated the effectiveness of our disclosure controls and procedures (as
       defined in Exchange Act Rules 13a-14 and 15d-14) as of a date within 90
       days prior to the filing date of this quarterly report and has concluded
       that our disclosure controls and procedures are adequate.

  (b)  There were no significant changes in our internal controls
       or in other factors that could significantly affect these controls
       subsequent to the date of their evaluation, including any corrective
       actions with regard to significant deficiencies and material weaknesses.

  (c)  Not applicable

Code of Ethics:

We intend to adopt a code of ethics in 2004 that applies to our principle
executive officer, principal  financial officer, principle accounting officer or
controller, other persons  performing similar functions.  We intend to post the
text of our code of ethics on our website in connection with our "Investor
Relations" materials.  In addition, we intend to promptly  disclose (1) the
nature of any amendment to our code of ethics that applies to our principle
executive officer principal  financial officer, principle accounting officer or
controller, other persons  performing similar functions (2) the nature of any
wavier, including an implicit wavier, from a provision of our code of ethics
that is granted to one of these specific officers, the name of such person who
is granted the waiver and the date of the waiver on our web site in the future.
We do not currently have a  code of ethics as this is a new regulatory
requirement and we are examining the various form and contents of other
companies written code of ethics, discussing the merits and meaning of a code of
ethics to determine the best form for our Company.


                           PART II  OTHER INFORMATION

Item 6.   Exhibits And Reports On Form 8-K.


31.1      Rule 13a-14(a)/15d-14(a) Certifications.


32.1      Section 1350 Certifications.


b) Form 8-K's: None


                        SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

     INFe- HUMAN RESOURCES, INC.

     By: /s/Art Viola
     ------------------------------
     Name:    Art Viola
     Title:   Chief Executive Officer,       April 13, 2004
              Sole Director and Principal
              Financial Officer