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 September 30, 2003

[ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from ______________ to ______________

                  Commission file number 000-32231

                  MEDIA AND ENTERTAINMENT.COM, INC.
             ------------------------------------------
  (Exact name of small business issuer as specified in its charter)

         Nevada                                52-2236253
      ------------                            -------------
(State or other jurisdiction                (I.R.S. Employer
of incorporation or organization)         Identification No.)

       10120 S. Eastern Avenue, Suite 200, Las Vegas, NV 89052
      ---------------------------------------------------------
              (Address of principal executive offices)

                           (702) 492-1282
                          ----------------
                     (Issuer's telephone number)

                               N/A
                            ---------
 (Former name, former address and former fiscal year, if changed
                       since last report)

  Indicate by check mark whether the registrant (1) has filed all
    reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months (or
 for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements
                       for the past 90 days.
                          Yes [X] No [ ]

   APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS
                 DURING THE PRECEDING FIVE YEARS:
    Indicate by check mark whether the registrant has filed all
 documents and reports required to be filed by Sections 12, 13 or
  15(d) of the Securities Exchange Act of 1934 subsequent to the
   distribution of securities under a plan confirmed by a court.
                          Yes [ ] No [ ]

               APPLICABLE ONLY TO CORPORATE ISSUERS:
 Indicate the number of shares outstanding of each of the issuer's
    classes of common stock, as of the latest practicable date:
                             13,075,765




                                  -i-






                   Media and Entertainment.com, Inc.

                   Quarterly Report on Form 10-QSB
                   Quarter Ended September 30, 2003



                          Table of Contents

                                                                        Page

Independent Accountants' Review Report                                    v

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements:

     Balance Sheet as of September 30, 2003 (Unaudited)                   1

     Statement of Operations and Accumulated Deficit (Unaudited)
       for the Three Months Ended September 30, 2003 and 2002
       and from inception to September 30, 2003                           2

     Statement of Changes in Stockholders' Equity (Deficit)(Unaudited)
       as of September 30, 2003                                           3

     Statements of Cash Flows (Unaudited) for the Three Months
       Ended  September 30, 2003 and 2002
       and from inception to September 30, 2003                           5

     Notes to Financial Statements                                        9

Item 2. Management's Discussion and Analysis or Plan of Operation        11

Item 3. Controls and Procedures                                          13

PART II - OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K                                 14

SIGNATURES                                                               15

EXHIBIT INDEX                                                            16


















                                  -ii-





















                  MEDIA AND ENTERTAINMENT.COM, INC.

                    (A DEVELOPMENT STAGE COMPANY)

                    REVIEWED FINANCIAL STATEMENTS

       FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2003 & 2002

                             (UNAUDITED)

























                                  -iii-














                              CONTENTS


INDEPENDENT AUDITORS' REPORT


FINANCIAL STATEMENTS:

     Balance Sheets                                                1

     Statements of Operations and Accumulated Deficit              2

     Statements of Changes in Stockholders' Equity (Deficit)     3-4

     Statements of Cash Flows                                      5


NOTES TO FINANCIAL STATEMENTS:                                   6-7


























                                  -iv-





               INDEPENDENT ACCOUNTANTS' REVIEW REPORT


To the Board of Directors
Media And Entertainment.com, Inc.:

We  have  reviewed  the  accompanying balance  sheets  of  Media  and
Entertainment.com, Inc. (a Nevada corporation) (a  development  stage
company) as of September 30, 2003 and 2002 and the related statements
of operations, changes in stockholders' equity for the three and nine
months ended September 30, 2003 and 2002 and for the period April 27,
2000  (Inception date) to September 30, 2003, and the  statements  of
cash flows for the three and nine months ended September 30, 2003 and
2002  and for the period April 27, 2000 (Inception date) to September
30,  2003,  in accordance with Statements on Standards for Accounting
and  Review  Services issued by the American Institute  of  Certified
Public  Accountants.   All information included  in  these  financial
statements  is  the  representation of the management  of  Media  and
Entertainment.com, Inc.

A  review consists principally of inquiries of Company personnel  and
analytical procedures applied to financial data.  It is substantially
less  in  scope  than an audit in accordance with generally  accepted
auditing standards in the United States of America, the objective  of
which  is  the  expression  of  an opinion  regarding  the  financial
statements taken as a whole.  Accordingly, we do not express such  an
opinion.

Based  on  our review, we are not aware of any material modifications
that should be made to the accompanying financial statements in order
for  them  to  be  in  conformity with generally accepted  accounting
principles in the United States of America.

As  discussed in Note 3, certain conditions indicate that the Company
may  be  unable to continue as a going concern.  However,  management
plans   to   continue  the  business  as  set  forth  therein.    The
accompanying  financial statements do no include any  adjustments  to
the  financial statements that might be necessary should the  Company
be unable to continue as a going concern.




                                   Chavez & Koch, CPA's

November 11, 2003
Henderson, Nevada




                                  -v-






                   MEDIA AND ENTERTAINMENT.COM, INC.
                    (A DEVELOPMENT STAGE COMPANY)
                           BALANCE SHEETS
               AS OF SEPTEMBER 30, 2003 & DECEMBER 2002
                            (UNAUDITED)


<TABLE>
<CAPTION>
                                                                        UNAUDITED
                                                                --------------------------
                                                                 09/30/2003    12/31/02
                                                                ------------  ------------
                                     ASSETS

<S>                                                                  <C>            <C>
ASSETS:

  Current assets:
    Cash                                                          $    602     $    4,543
    Accounts receivable                                              8,375          8,375
                                                                ------------  ------------
       Total current assets                                          8,977         12,918
                                                                ------------  ------------
  Fixed assets:
    Computer Equipment                                              97,926         97,926
    Software                                                         1,388          1,388
    Less: accumulated depreciation                                 (28,731)       (12,817)
                                                                ------------  ------------
       Total fixed assets                                           70,583         86,497
                                                                ------------  ------------
  Other assets:
    Officer's salary advance                                        37,000         73,500
    Refundable deposits                                              5,760          2,760
                                                                ------------  ------------
       Total other assets                                           42,760         76,260
                                                                ------------  ------------

TOTAL ASSETS                                                     $ 122,320     $  139,175
                                                                ============  ============

                      LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES:

  Current liabilities:
    Accounts payable                                             $  49,881     $   68,047
    Accrued expenses                                                25,970         17,012
    Payroll tax liabilities                                         18,663         17,733
    Loan payable - officer, director & shareholder                 205,532        141,559
                                                                ------------  ------------
       Total current liabilities                                   300,046        244,351
                                                                ------------  ------------

TOTAL LIABILITIES                                                  300,046        244,351
                                                                ============  ============

Stockholders' equity:
  Convertible preferred stock, $0.001 par value 5,000,000
       shares authorized, 1550 shares issued and
       outstanding at 09/30/2003 and 12/31/02, respectively              2              2
  Additional paid-in capital - convertible preferred stock         132,848        132,848
  Paid-in capital - stock warrants                                  22,150         22,150
  Common stock, $0.001 par value, 50,000,000 shares
       authorized, 13,075,765 and 11,075,765 shares issued and
       outstanding  at 09/30/03 and 12/31/02, respectively          13,075         11,075
  Additional paid-in capital - common stock                      2,222,283      2,024,283
  Deferred compensation                                           (503,465)      (303,465)
  Accumulated deficit during development stage                  (2,064,619)    (1,992,069)
                                                                ------------  ------------
       Total stockholders' equity                                 (177,726)      (105,176)
                                                                ------------  ------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                         122,320        139,175
                                                                ============  ============
</TABLE>



The accompanying independent accountants' review report and notes to financial
    statements should be read in conjunction with these Balance Sheets



                                  -1-






                   MEDIA AND ENTERTAINMENT.COM, INC.
                    (A DEVELOPMENT STAGE COMPANY)
            STATEMENT OF OPERATIONS AND ACCUMULATED DEFECIT
       FOR THE THREE & NINE MONTHS ENDED SEPT. 30, 2003 & 2002 AND
                   FROM INCEPTION TO SEPT. 30, 2003

<TABLE>
<CAPTION>
                                                                                  UNAUDITED
                                                       ----------------------------------------------------------------------
                                                          Three months ended           Nine months ended        Inception to
                                                       09/30/2003     09/30/2002    09/30/2003    09/30/2002     09/30/2003
                                                       -----------   ------------   -----------   -----------   -------------
<S>                                                        <C>            <C>           <C>           <C>            <C>

REVENUE                                                 $      -      $   3,626      $      -     $  17,551      $  25,615

COST OF GOODS SOLD                                             -              -             -             -              -
                                                       -----------   ------------   -----------   -----------   -------------
GROSS PROFIT                                                   -          3,626             -        17,551         25,615
                                                       -----------   ------------   -----------   -----------   -------------
EXPENSES:
  Selling, general and administrative                     14,760        129,277        39,984       312,644        748,447
  Selling, general and administrative, related party           -        372,443             -       375,389        652,660
  Depreciation expense                                     5,323          4,525        15,914         6,135         28,731
                                                       -----------   ------------   -----------   -----------   -------------
     Total expenses                                       20,083        506,245        55,898       694,168      1,429,838
                                                       -----------   ------------   -----------   -----------   -------------
OPERATING INCOME (LOSS)                                  (20,083)      (502,619)      (55,898)     (676,617)    (1,404,223)
                                                       -----------   ------------   -----------   -----------   -------------
OTHER INCOME/(EXPENSES):
  Research and development expense                             -        (48,830)      (32,025)     (181,191)      (661,466)
  Interest expense                                        (3,135)        (1,559)       (8,958)       (7,224)       (23,273)
  Interest income                                              -            146             -           146             12
  Other income                                                 -              -        24,331             -         24,331
                                                       -----------   ------------   -----------   -----------   -------------
     Total other income/(expenses)                        (3,135)       (50,243)      (16,652)     (188,269)      (660,396)
                                                       -----------   ------------   -----------   -----------   -------------

NET ORDINARY INCOME (LOSS)                             $ (23,218)    $ (552,862)    $ (72,550)    $(864,886)    $(2,064,619)
                                                       ===========   ============   ===========   ===========   =============
Basic weighted average number of
  common shares outstanding                           12,684,461     10,254,734    11,617,890     11,074,135     8,828,464
                                                       ===========   ============   ===========   ===========   =============
Basic Net Income (Loss) per Share                    $      0.00           0.05          0.01          0.08           0.23
                                                       ===========   ============   ===========   ===========   =============

</TABLE>


The accompanying independent accountants' review report and notes to financial
statements should be read in conjunction with these Statements of Operations
                           and Accumulated Deficit






                                  -2-






                   MEDIA AND ENTERTAINMENT.COM, INC.
                    (A DEVELOPMENT STAGE COMPANY)
         STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
                        AS OF SEPTEMBER 30, 2003
                             (UNAUDITED)

<TABLE>
<CAPTION>
                                            Add'l
                                           Paid-in
                          Convertible      Capital-    Paid-in                                                 Accumulated  Total
                         Preferred Stock  Convertible  Capital -   Common Stock     Add'l Paid                 Deficit      Stock-
                                           preferred   Stock                        In Capital     Deferred    Development  holders'
                         Shares  Value      stock      warrants   Shares   Value   Common stock  Compensation  Stage        Equity
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
<S>                       <C>     <C>        <C>          <C>       <C>      <C>        <C>         <C>          <C>         <C>

Issued for cash
August 31, 2000            -       -      $   -        $   -    3,250,000  $3,250   $  5,250      $      -      $     -    $ 8,500

Issued for cash
November 10, 2000          -       -          -            -    1,699,750   1,700    168,275             -            -    169,975
Accumulated deficit
December 31, 2000          -       -          -            -            -       -          -             -      (94,537)   (94,537)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at December 31,
2000                       -       -          -            -    4,949,750   4,950    173,525             -      (94,537)    83,938
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Issued for services
June 1, 2001               -       -          -            -       52,000      52      5,148        (5,200)           -          -
June 7, 2001               -       -          -            -      455,000     455    129,220      (129,675)           -          -
July 31, 2001              -       -          -            -      200,000     200     59,800       (60,000)           -          -
August 1, 2001             -       -          -            -      100,000     100     29,900       (30,000)           -          -
August 8, 2001             -       -          -            -      100,000     100     29,900       (30,000)           -          -
August 20, 2001            -       -          -            -      500,000     500    124,500      (125,000)           -          -
August 23, 2001            -       -          -            -      200,000     200     49,800       (50,000)           -          -
September 5, 2001          -       -          -            -       50,000      50     14,172       (14,222)           -          -
September 11, 2001         -       -          -            -      200,000     200     56,692       (56,892)           -          -
October 15, 2001           -       -          -            -       50,000      50     17,450       (17,500)           -          -
December 20, 2001          -       -          -            -       50,000      50     20,950       (21,000)           -          -

Issued for stock awards
July 31, 2001              -       -          -            -      920,000     920    275,080      (276,000)

Nexcode acquisition
August 6, 2001             -       -          -            -    1,200,000   1,200    404,800             -            -    406,000

Issued for stock awards
October 5, 2001            -       -          -            -      500,000     500    154,500      (155,000)           -          -

Issued for stock awards
October 25, 2001           -       -          -            -       10,000      10      5,990        (6,000)           -          -

Future services received
December 31, 2001          -       -          -            -            -       -          -       235,769            -    235,769

Net income (loss)
December 31, 2001          -       -          -            -            -       -          -             -     (831,293)  (831,293)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at December 31,
2001                       -       -          -            -    9,536,750   9,537  1,551,427      (740,720)    (925,830)  (105,586)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Issued for cash
March 31, 2002             -       -          -            -      120,969     120     37,380             -            -     37,500

Future services received
March 31, 2002             -       -          -            -            -       -          -       133,789            -    133,789

Net income (loss)
March 31, 2002             -       -          -            -            -       -          -             -     (202,536)  (202,536)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at March 31,       -       -          -            -    9,657,719   9,657  1,588,807      (606,931)  (1,128,366)  (136,833)
2002                     ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------


</TABLE>


The accompanying independent accountants' review report and notes to financial
statements should be read in conjunction with this Statement of Changes in
Stockholders' Equity (Deficit).




                                  -3-





                   MEDIA AND ENTERTAINMENT.COM, INC.
                    (A DEVELOPMENT STAGE COMPANY)
         STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (CONTINUED)
                        AS OF SEPTEMBER 30, 2003
                             (UNAUDITED)


<TABLE>
<CAPTION>
                                            Add'l
                                           Paid-in
                          Convertible      Capital-    Paid-in                                                 Accumulated  Total
                         Preferred Stock  Convertible  Capital -   Common Stock     Add'l Paid                 Deficit      Stock-
                                           preferred   Stock                        In Capital     Deferred    Development  holders'
                         Shares  Value      stock      warrants   Shares   Value   Common stock  Compensation  Stage        Equity
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
<S>                       <C>     <C>          <C>          <C>     <C>      <C>        <C>         <C>           <C>         <C>
Issued for cash
April 9, 2002              -       -            -            -    142,645    143     44,077            -             -     44,220

Issued for cash
May 9, 2002                -       -            -            -    270,000    270     80,730            -             -     81,000

Issued for cash
June 9, 2002               -       -            -            -    855,401    855    264,319            -             -    265,174

Net income (loss)
June 30, 2002              -       -            -            -          -      -          -            -      (109,488)  (109,488)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at June 30,
2002                       -       -            -            -  10,925,765 10,925  1,977,933     (606,931)   (1,237,854)   144,073
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Issued for cash
July 1, 2002               -       -            -            -    150,000    150     46,350            -             -     46,500

Issued for cash
September 19, 2002
                           100     -        8,571        1,429          -      -          -            -             -     10,000

Future services received
September 30, 2002
                           -       -            -            -          -      -          -      303,466             -    303,466

Net income (loss)
September 30, 2002
                           -       -            -            -          -      -          -            -      (552,862)  (552,862)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at September 30,
2002                       100     -        8,571        1,429  11,075,765 11,075  2,024,283     (303,465)   (1,790,716)   (48,823)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Issued for cash
October 8, 2002
                           80      1       68,567       11,432          -      -          -            -             -     80,000

Issued for cash
October 22, 2002
                           100     -        8,571        1,429          -      -          -            -             -     10,000

Issued for cash
November 8, 2002
                           50      -        4,285          715          -      -          -            -             -      5,000

Issued for cash
December 5, 2002
                           500     1       42,854        7,145          -      -          -            -             -     50,000

Net income (loss)
December 31, 2002
                           -       -            -            -          -      -          -            -      (201,353)  (201,353)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at December 31,
2002                       1,550   2      132,848       22,150  11,075,765 11,075  2,024,283     (303,465)   (1,992,069)  (105,176)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Net Income (loss)
March 31, 2003
                           -       -            -            -          -      -          -            -       (49,974)   (49,974)

Balance at March 31,     ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
2003                       1,550   2      132,848       22,150  11,075,765 11,075  2,024,283     (303,465)   (2,042,043)  (155,150)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Net income (loss)
June 30, 2003
                           -       -            -            -          -      -          -            -           642        642
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at June 30,
2003                       1,550   2      132,848       22,150  11,075,765  11,075  2,024,283     (303,465)   (2,041,401)  (154,508)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------

Issued for services
July 18, 2003              -       -            -            -   2,000,000   2,000    198,000     (200,000)         -          -
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Net income (loss)
September 30, 2003
                           -       -            -            -          -      -          -            -        (23,218)    (23,218)
                         ------  -----    -----------  --------   ------   ------  ------------  ------------  -----------  -------
Balance at Sept. 30,
2003                     $ 1,550 $ 2      $132,848      $22,150 13,075,765 $13,075 $2,222,283    $(503,465)  $(2,064,619) $(177,726)
                         ======  =====    ===========  ========   ======   ======  ============  ============  ===========  =======

</TABLE>


The accompanying independent accountants' review report and notes to financial
statements should be read in conjunction with this Statement of Changes in
Stockholders' Equity (Deficit).




                                  -4-





                   MEDIA AND ENTERTAINMENT.COM, INC.
                    (A DEVELOPMENT STAGE COMPANY)
                       STATEMENT OF CASH FLOWS
       FOR THE THREE & SIX MONTHS ENDED JUNE 30, 2003 & 2002 AND
                   FROM INCEPTION TO JUNE 30, 2003

<TABLE>
<CAPTION>
                                                                                  UNAUDITED
                                                       ----------------------------------------------------------------------
                                                          Three months ended           Six months ended        Inception to
                                                       06/30/2003     06/30/2002    06/30/2003    06/30/2002     06/30/2003
                                                       -----------   ------------   -----------   -----------   -------------
<S>                                                        <C>            <C>           <C>           <C>            <C>

CASH FLOWS FROM OPERATING ACTIVITIES:
  Net (loss)                                           $ (23,218)    $ (522, 862)   $  (72,550)   $ (864,886)   $ (2,064,619)

Adjustments to reconcile net loss
to net cash used by operations:
  Depreciation                                             5,323           4,525        15,914         6,134          28,731
  Stock Based Compensation                                     -         303,465             -       437,254         846,549
  Accounts receivable                                          -           2,770             -        (8,330)         (8,375)
  Nexcode Acquisition                                          -               -             -             -         406,000
  Decrease in deposits                                         -               -        (3,000)       (2,050)         (5,760)
  Increase (decrease) in accounts payable                    669          56,297       (18,166)       59,916          49,881
  Accrued expense                                          3,135           1,559         8,958         7,224          25,970
  Accrued payroll tax expense                                  -          10,553           930        10,553          18,663
                                                       -----------   ------------   -----------   -----------   -------------
Net cash (used) by operating activities                  (14,091)       (173,693)      (67,914)     (354,185)       (702,960)
                                                       -----------   ------------   -----------   -----------   -------------

CASH FLOWS FROM INVESTING ACTIVITIES:
  Purchase of fixed assets                                     -         (76,182)            -       (85,545)        (99,314)
  Loan to officer, director & shareholder                      -           6,500             -       (27,000)        (37,000)
                                                       -----------   ------------   -----------   -----------   -------------
Net cash used by investing activities                          -         (69,682)            -      (112,545)       (136,314)
                                                       -----------   ------------   -----------   -----------   -------------

CASH FLOWS FROM FINANCING ACTIVITIES:
  Issuance of common stock                                     -             166             -         1,554           6,646
  Increase in additional paid-in capital                       -          56,335             -       482,841         627,698
  Loans from shareholders                                 14,371         (48,501)       63,973       (15,889)        205,532
                                                       -----------   ------------   -----------   -----------   -------------
Net cash provided by financing activities                 14,371           8,000        63,973       468,506         839,876
                                                       -----------   ------------   -----------   -----------   -------------

NET INCREASE (DECREASE) IN CASH                              280        (235,375)       (3,941)        1,776             602

CASH, BEGINNING OF PERIOD                                    322         237,748         4,543           597               -
                                                       -----------   ------------   -----------   -----------   -------------
CASH, END OF PERIOD                                    $     602     $     2,373    $      602    $    2,373    $        602
                                                       ===========   ============   ===========   ===========   =============

SUPPLEMENTARY INFORMATION:
  Interest paid                                        $       -     $         -    $        -    $        -    $      4,329
                                                       ===========   ============   ===========   ===========   =============
Income taxes paid                                      $       -     $         -    $        -    $        -    $          -
                                                       ===========   ============   ===========   ===========   =============

</TABLE>



The accompanying independent accountants' review report and notes to financial
statements should be read in conjunction with these Statements of Cash Flows.




                                  -5-






NOTE 1 - BASIS OF PRESENTATION

     The unaudited financial statements as of September 30, 2003
     included herein have been prepared without audit pursuant to the
     rules and regulations of the Securities and Exchange Commission.
     Certain information and footnote disclosures normally included
     in financial statements prepared in accordance with United
     States generally accepted accounting principles have been
     condensed or omitted pursuant to such rules and regulations. In
     the opinion of management, all adjustments (consisting of normal
     recurring accruals) considered necessary for a fair presentation
     have been included. It is suggested that these financial
     statements be read in conjunction with the December 31, 2002
     audited financial statements and notes thereto.


NOTE 2 - RELATED PARTY TRANSACTIONS

     The Company received two loans with current balances of $36,420
     and $169,113 from two shareholders, each bearing interest
     annually at 7%, in accordance with loan agreements that the
     Company had executed with both lenders, respectively.  For the
     period from inception to September 30, 2003, the Company had
     accrued interest expense of $17,386 related to these notes.


NOTE 3 - GOING CONCERN

     These financial statements have been prepared in accordance with
     generally accepted accounting principles applicable to  a  going
     concern,  which contemplates the realization of assets  and  the
     satisfaction of liabilities and commitments in the normal course
     of  business.   As  of  September  30,  2003,  the  Company  had
     recognized  $25,615  of  revenues to date  and  had  accumulated
     losses   of  approximately  $2,064,619  since  inception.    The
     Company's  ability to continue as a going concern is  contingent
     upon   the   successful   completion  of  additional   financing
     arrangements and its ability to achieve and maintain  profitable
     operations.  Management plans to raise equity capital to finance
     the  operating and capital requirements of the Company.  Amounts
     raised  will  be used for further development of  the  Company's
     products,  to provide financing for marketing and promotion,  to
     secure  additional property and equipment, and for other working
     capital  purposes.   While the Company  is  expending  its  best
     efforts  to achieve the above plans, there is no assurance  that
     any such activity will generate funds that will be available for
     operations.




                                  -6-





NOTE 4 - STOCK PURCHASE AGREEMENT

     On July 18, 2003, Media and Entertainment.com Inc. executed a
     Stock Purchase Agreement (the "SPA") and a Services Agreement
     with Winsonic Holdings, Ltd. ("Winsonics").  Winsonics is a
     privately held California corporation whose predecessor was
     founded in 1996 to create a new global communications
     infrastructure for the delivery of converged communications
     services, e.g., voice, data, video, audio, streaming media and
     broadcast

NOTE 4 - STOCK PURCHASE AGREEMENT (CONTINUED)

     content over protocol independent multi-layered communications
     systems, known as Winsonic Digital Cable Systems Network.  As a
     carriers' communications solutions provider, Winsonics offers
     facilities based products and services to communications
     companies such as Verizon, SBC, Time Warner, MCI, Level 3, AOL,
     MSN and Sony.

     Pursuant to the SPA, the Company issued 30 million shares of its
     Common Stock valued at $.10 per share (the "Purchase Price"),
     which was equal to 150% of the fair market value of our common
     stock of $.07 per share when negotiations commenced.  The
     Purchase Price equals a fully diluted 60% of the total number of
     shares issued and outstanding giving effect to the issuance.
     All but 2 million of the shares (issued under the Services
     Agreement) are being held in escrow until earned.  The Purchase
     Price is payable by Winsonics' transfer to the Company of listed
     contracts with an agreed upon price of at least $3 million.  The
     28 million shares will be released from escrow upon recognition
     of at least 50% (or $1.5 million) derived from the listed
     contracts.  The Company and Winsonics have begun the process of
     assigning these contracts to the Company to commence work under
     such agreements.

     Under the SPA, Winston Johnson, founder and sole shareholder  of
     Winsonics,   was  elected  Chairman  and  CEO   of   Media   and
     Entertainment.com,  Inc.   In  addition,  under  the  five  year
     Services Agreement, Winston Johnson is providing services to the
     Company  in  exchange for 2 million shares of our  common  stock
     which  shall  be  an  advance of the 30 million  share  Purchase
     Price.   Under the Services Agreement, Mr. Johnson is  providing
     non-exclusive electronic access from Winsonic's pressed  digital
     audio,  video,  data  transmission and storage  systems  to  the
     Winsonic  Digital  Cable Systems Network  ("WDSCSN")  nationwide
     networks via optical circuits having bandwidth of at least OC-12
     or greater.]






                                  -7-





Item 2.   Management's Plan of Operation.

Forward-Looking Statements

This Quarterly Report contains forward-looking statements about
our business, financial condition and prospects that reflect
management's assumptions and beliefs based on information
currently available. We can give no assurance that the
expectations indicated by such forward-looking statements will be
realized. If any of our management's assumptions should prove
incorrect, or if any of the risks and uncertainties underlying
such expectations should materialize, our actual results may
differ materially from those indicated by the forward-looking
statements.

The key factors that are not within our control and that may have
a direct bearing on operating results include, but are not
limited to, acceptance of our services, our ability to expand our
customer base, managements' ability to raise capital in the
future, the retention of key employees and changes in the
regulation of our industry.

There may be other risks and circumstances that management may be
unable to predict. When used in this quarterly report, words such
as, "believes," "expects," "intends," "plans," "anticipates,"
"estimates" and similar expressions are intended to identify
forward-looking statements, as defined in Section 21E of the
Securities Exchange Act of 1934, although there may be certain
forward-looking statements not accompanied by such expressions.

General

Media and Entertainment.com, Inc. is an media distribution solutions
company. We believe that our software and network establishes a new
standard for media distribution of digital information via the Internet,
ATM, SDI, digital cable, and satellite. Our Network enables users to
view all types of online video in full screen format, at high speed,
high quality, and greatly reduced cost, reducing the need for
expensive high-speed connections.

Media and Entertainment.com is pursuing the commercialization of
its software, which we believe establishes a new standard for
media distribution of digital information via the Internet.

We believe our software offers a technological advantage that
gives us the opportunity to either launch our own stand-alone
media system or join forces with the existing media companies by
allowing them to incorporate our software into their
current delivery systems and share in the projected revenue
streams.




                                  -8-




Utilizing the latest in digital and streaming technology, our
services should lead to more efficient and effective
dissemination of traditional cinema advertising materials.

WinSonic Holdings and Media and Entertainment media distribution
network colocation spaces in Los Angeles, New York and the
Atlanta at Level 3 gateways are up and running. We now have a
formidable network that will enable diverse routing and easy
connections with communications companies and other Web-based
operations. Level 3 has earned a strong reputation for
operational excellence and innovative network solutions which
is in line with our reliable services protocol."

This reliable delivery network will enable Media and
Entertainment to expand our media services to accommodate a
broader market and a diversified customer base, thereby
enhancing the company's ability to grow sales in a highly
competitive market. This network build up also reinforces
Media and Entertainment's position in online gaming
networking, video and audio streaming, packet over optical
services, online encryption solutions and Voice over IP
markets.

Media and WinSonic Digital Cable Systems have begun
designing its network addressable systems and digital
subscriber interface to Urban, Basic Trading Areas BTA,
Inner City, and Major Trading Areas MTA markets for digital
cable services. This strategy is to strengthened our
position in the development and deployment of digital
content solutions for programmers, general public, and
network operators. Focusing on the next generation of
digital and analog set-top terminal interfaces and is
seeking to be apart of the of new improved consumer features
in the digital TV domain. In addition,  we are working with
Level 3 to test digital cable transport over MPLS which play
an important role in the growth of international markets
utilizing both analog and digital applications and
technologies to deliver video, audio, voice and data.

To better understand the effects of this changing landscape,
evidenced by cable industry consolidation, cross-industry
competion and technical standards, we have examine the
underlying drivers, both from a market and technology
viewpoint. The market dynamics underlying the local
distribution of video, voice and data are a result of
historically non-competing industries, including cable, long
distance and regional telephone operating companies. Changes
in government regulation and the consumer demand for choice
are driving the new environment


Material Changes in Results of Operations

For the nine months ended September 30, 2003, we incurred a net
loss of $49,332 on revenues of $0. Total expenses for the nine
month period, primarily representing general and administrative
expenses, as well as research and development expenses, were
$73,663, including depreciation expense of $10,591, compared to
$325,949 for the comparable period last year.  We have scaled
back our operations since we did not receive revenues from
contracts we entered into previously.  Until  such time as we are
able to obtain additional financing, we have taken appropriate
measures to reduce our overhead.




                                  -9-






Material Changes in Financial Condition

As September 30, 2003, we had a working capital deficit of $273,174,
compared to a deficit of $265,013 at March 31, 2003.

For the nine months ended September 30, 2003, we experienced a net
decrease in cash of $4,221.

We have cut back our operations to match our projected available
cash. Our ability to implement our growth strategy is dependent
upon expanding our current revenues from sales of our products
and services and obtaining additional financing.

If we are unable to generate sufficient sustainable revenues or
obtain additional financing to meet our financial obligations, we
will have to further reduce our operations, and we will not be
able to continue as a going concern.  Our independent auditors
have indicated in their review report, dated August 12, 2003,
that there is substantial doubt about our ability to continue as
a going concern without increased revenues and additional financing.

For the nine months ended September 30, we used in operating activities
$53,823, compared to $180,492 used in the comparable period last
year, primarily as a result of our net loss.


For the nine months ended September 30, 2003, we had net cash provided
by financing activities of $49,602, in the form if a loan from
officer.

Continuing Operations

Our priorities for the next twelve months of operations are to
continue to develop and subsequently market our products and
services to establish our business in the compression technology
software industry.  We are focused on our organizational
activities, raising capital and establishing a business presence
with vendors, business owners and referral sources. As we
generate revenue from our activities, we may elect to hire
salaried or hourly employees to operate certain aspects of our
business.

We may be unable to compete successfully, and the competitive
pressures we may face may have an adverse effect on our business,
results of operations, and financial condition.

Additionally, intensified competition could force us out of
business.  We require additional capital, which we intend to
raise through  one or more public or private offerings of equity
and/or debt.  There are no preliminary loan agreements or
understandings between us, our officers, directors or affiliates
or lending institutions. We have no arrangements or commitments
for accounts and accounts receivable financing.  We cannot
guarantee that any such financing can be obtained or, if obtained,
that it will be on reasonable terms.

Item 3.   Controls and Procedures.

Within 90 days of the filing of this report, management, including
our Chief Executive and Financial Officer, evaluated the
effectiveness of the design of our disclosure controls and
procedures, as defined in Rules 13a-14(c) and 15d-14(c) under the
Securities Exchange Act of 1934. Based on that evaluation, our
Chief Executive and Financial Officer concluded that our
disclosure controls and procedures are effective.

There have been no significant changes (including any corrective
actions with regard to significant deficiencies and material
weaknesses) in our internal controls or in other factors that
could significantly affect these controls subsequent to the
date of management's evaluation.




                                 -10-





                   PART II - OTHER INFORMATION

Item 6.   Exhibits and Reports on Form 8-K.

     (a)  Exhibits.

     31.1 Certification of the Chief Executive Officer and Chief
          Financial Officer required by Rule 13a-14(a) or Rule
          15d-14(a).

     32.1 Certification of the Chief Executive Officer and Chief
          Financial Officer required by Rule 13a-14(b) or Rule
          15d-14(b) and 18 U.S.C. 1350.

      (b) Reports on Form 8-K.

     None.


















                                  -11-






                           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.

Dated: November 12, 2003         MEDIA AND ENTERTAINMENT.COM, INC.


                              By:  /s/ Winston Johnson
                                 -------------------------------
                                 Chairman, Chief Executive Officer, and
                                 Chief Financial Officer Committee Chairman
                                (Principal Executive Officer and
                                 Principal Financial Officer)






















                                  -12-







                Media and Entertainment.com, Inc.

                 Quarterly Report on Form 10-QSB
                  Quarter Ended March 31, 2003


                          Exhibit Index

Exhibit No.    Description

          31.1 Certification of the Chief Executive Officer and
          Chief Financial Officer required by Rule 13a-14(a) or
          Rule 15d-14(a).

          32.1 Certification of the Chief Executive Officer and
          Chief Financial Officer required by Rule 13a-14(b) or
          Rule 15d-14(b) and 18 U.S.C. 1350.



























                                  -13-