MotorSports Emporium 2004 Annual Results Accelerate Company into 2005

Friday April 1, 9:55 am ET

New Direction Increases Working Capital, Reduction of Debt and Increased
Shareholder Value

SCOTTSDALE, Ariz.--(BUSINESS WIRE)--April 1, 2005--MotorSports Emporium, Inc.
(OTCBB:MSEP - News), announced fiscal year 2004 financial results ending
December 31, 2004 based upon the successful new motor sports direction and
discontinuance of the unprofitable gaming operations.

David Keaveney, President and CEO commented, "Our objective from quarter to
quarter is to improve shareholder value, increase the financial results and to
take advantage of new business opportunities. Since my tenure as CEO, late
September 2004, my management team has accomplished a significant turnaround in
operations. We reengineered a solid business platform based upon opportunities
within the popular motor sports industry while discontinuing an unprofitable
business. We reduced debt by $220,361 and reduced accounts payables (AP) by
$47,729. Given the short period of time to accomplish these tasks our results
were exceedingly favorable."

From the periods ending December 31, 2004 and September 30, 2004 net working
capital increased by $175,364 while only increasing the loss in shareholder
equity by $44,819. During the same period the stock price increased from $.0017
to $.004 (a 235% increase). From September 30, 2004 to March 31, 2005 the stock
price increased 2,000% to $.0355.

Keaveney concluded, "I believe we are on an acceptable path to continually add
value to our shareholders and improve operations. I can clearly look forward as
we continue to accelerate in 2005."

The financial comparison below has been derived from the Company's Financial
Statements for the year ended December 31, 2004 and the quarter ending September
30, 2004. For complete financial information and a discussion of risk factors,
please see the current 10-KSB & other past reports. Visit www.sec.gov for
related filings.

Balance Sheet Comparisons of Interest

                                         As of      As of      Change
Balance Sheet Items                   12/31/2004  09/30/2004

Total Current Assets                   $149,170     $93,100   $56,070
Total Current Liabilities              $678,156    $797,450 ($119,294)
Net Working Capital                   ($528,986)  ($704,350) $175,364

Total Assets                           $184,852    $224,588  ($39,736)
Total Liabilities                      $802,533    $797,450    $5,083
Total Shareholder Equity              ($617,681)  ($572,862) ($44,819)

Results of Operations

Because we acquired the assets of Scalecars in late November 2004 we can report
only one month of results. Total revenues for the twelve-month periods ending
December 31, 2004 and 2003 were $22,168 and $0 respectively (an increase of
$22,168). Total revenues generated during the twelve-month period ending
December 31, 2004 was comprised of retail sales and web based orders generated
at ScaleCars.com. The increase in revenue during the twelve-month period ending
December 2004 was primarily due to the acquisition of certain assets in the die
cast model car industry in November 2004. Total revenue generated by the
discontinued operation for the twelve-month periods ending December 31, 2004 and
2003 were $90,435 and $94,981 respectively (a decrease of $4,546). MotorSports
Emporium divested from the gaming industry in late December 2004 and changed its
corporate structure and business model to better reflect the motor sports
industry. The operating expenses incurred in 2004 include expenses from
discontinued operations in the amount of $1,129,225. During the twelve-month
period ended December 31, 2004, the discontinued operations segment incurred
total expenses of $1,230,217. About MotorSports Emporium, Inc. MotorSports
Emporium Inc. is a fast-track company in the motor sports industry targeting
enthusiasts who participate in diecast collectibles, automobile restoration,
high-performance accessories, motor sports-related collectibles, driver's
apparel, race venues and product licensing. For more information visit
www.motorsportsemporium.com or to purchase product visit www.scalecars.com or .
This news release may include forward-looking statements within the meaning of
section 27A of the United States Securities Act of 1933, as amended, and section
21E of the United States Securities and Exchange Act of 1934, as amended, with
respect to achieving corporate objectives, developing additional project
interests, the company's analysis of opportunities in the acquisition and
development of various project interests and certain other matters. These
statements are made under the "Safe Harbor" provisions of the United States
Private Securities Litigation Reform Act of 1995 and involve risks and
uncertainties which could cause actual results to differ materially from those
in the forward-looking statements contained herein.

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Contact:
     MotorSports Emporium Inc.
     Mark Wolkos, 480-596-4002
     Mark@motorsportsemporium.com