U. S. 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 quarter ended December 31, 2003

[ ]	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______________________ to _______________________

Commission File No. 0-23920



MPAC Corporation

(Name of Small Business Issuer in its Charter)

Nevada	91-2084507

(State or Other Jurisdiction of	(I.R.S. Employer

incorporation or organization)	Identification No)

1302 Arbutus Street, Vancouver, B.C. Canada, V6J 3W8

(Address of Principal Executive Offices)

(604) 736-7481

Issuer's Telephone Number



(Former Name or Former Address, if changed since last Report)

Check whether the Issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the Company was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.



|(1) | Yes |  | X |  | No |  |  | (2) | Yes |  | X |  | No |  | 
|--- | --- |  | - |  | -- |  |  | --- | --- |  | - |  | -- |  | 

(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)

Not applicable

(APPLICABLE ONLY TO CORPORATE ISSUERS)

State the number of shares outstanding of each of the Issuer's classes of common equity, as of the latest practicable date: January 30, 2004

Common - 8,291,518 shares



DOCUMENTS INCORPORATED BY REFERENCE

A description of any "Documents Incorporated by Reference" is contained in Item 6 of this Report.

|Transitional Small Business Issuer Format | Yes |  |  |  | No |  | X
|----------------------------------------- | --- |  |  |  | -- |  | -



INDEX

Part I - Financial Information

Item 1.	Financial Statements	Page

Balance Sheets

Statements of Operations

Statements of Cash Flows

Schedule of Expenses

Notes to the Financial Statements

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

PART II - Other Information

SIGNATURES





PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements.

The Financial Statements of the Company required to be filed with this 10-QSB Quarterly Report were prepared by management and commence on the following page, together with related Notes. In the opinion of management, the Financial Statements fairly present the financial condition of the Company.



























(A Development Stage Company)

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2003

(Stated in US Dollars)

(Unaudited)































MPAC CORPORATION

(A Development Stage Company)

INTERIM CONSOLIDATED BALANCE SHEETS

December 31, 2003

(Stated in US Dollars)

(Unaudited)



|                                                                         | December 31, | September 30,
|------------------------------------------------------------------------ | ------------ | -------------
|ASSETS                                                                   | 2003         | 2003         
|Current                                                                  |              |              
|Cash and cash equivalents                                                | $	19,704     | $	19,383     
|Accounts receivable                                                      | 412          | 2,035        
|                                                                         |              |              
|                                                                         | $	20,116     | $	21,418     
|                                                                         |              |              
|LIABILITIES                                                             
|Current                                                                  |              |              
|Accounts payable and accrued liabilities                                 | $ 302,804    | $	285,860    
|Current portion of long-term debt                                        | 386,860      | 388,218      
|Demand loans                                                             | 147,941      | 145,514      
|                                                                         |              |              
|                                                                         | 837,605      | 819,592      
|                                                                         |              |              
|STOCKHOLDERS' DEFICIENCY                                                
|Stockholders' Deficiency                                                 |              |              
|Common stock, unlimited number of authorized shares with no
par value:   |              |              
|8,291,518 shares issued and outstanding (September 30,
2003:  8,291,518) | 8,291        | 8,291        
|Additional paid-in capital                                               | 605,854      | 605,854      
|Shares allotted                                                          | 4,370        | 4,370        
|Accumulated deficit                                                      | (1,436,004)  | (1,416,689)  
|                                                                         |              |              
|                                                                         | (817,489)    | (798,174)    
|                                                                         |              |              
|                                                                         | $	20,116     | $	21,418     
|                                                                         |              |              



MPAC CORPORATION

(A Development Stage Company)

INTERIM CONSOLIDATED STATEMENTS OF LOSS AND DEFICIT

for the three months ended December 31, 2003 and 2002 and for the period from October 1, 2002 (Date of Inception of Development Stage) to December 31, 2003

(Stated in US Dollars)

(Unaudited)



|                                              |              |              | October 1, 2002 
|--------------------------------------------- | ------------ | ------------ | ----------------
|                                              |              |              | (Date of Incep- 
|                                              |              |              | tion of Develop-
|                                              |              |              | ment Stage) to  
|                                              |              |              | December 31,    
|                                              | 2003         | 2002         | 2003            
|Other Income                                  |              |              |                 
|Interest income                               | $	-          | $	1,362      | $	1,362         
|Other income                                  | -            | -            | 2,830           
|Foreign exchange gain                         | 1,502        | (	354)       | (	15,905)       
|                                              |              |              |                 
|                                              | 1,502        | 1,008        | (	11,713)       
|                                              |              |              |                 
|Expenses                                      |              |              |                 
|Accounting and audit                          | -            | -            | 33,444          
|Consulting fees                               | -            | -            | 213             
|Equipment rental                              | -            | -            | 649             
|General and administrative                    | 62           | 7,527        | 7,643           
|Interest and bank charges                     | 478          | 422          | 1,127           
|Interest on long-term debt                    | 3,325        | 2,788        | 23,540          
|Legal                                         | -            | 8,478        | 19,825          
|Management fees                               | 16,952       | 18,127       | 61,876          
|Rent and property taxes                       | -            | 2,306        | 7,316           
|Telephone and utilities                       | -            | 77           | 227             
|Transfer agent                                | -            | -            | 3,159           
|Travel                                        | -            | 2,971        | 2,971           
|Wages                                         | -            | 366          | 366             
|                                              |              |              |                 
|                                              | 20,818       | 43,062       | 162,356         
|                                              |              |              |                 
|Net loss                                      | (19,315)     | (42,054)     | $(174,069)      
|                                              |              |              |                 
|Deficit, beginning of period                  | (1,416,689)  | (1,261,935)  |                 
|                                              |              |              |                 
|Deficit, end of period                        | $(1,436,004) | $(1,303,989) |                 
|                                              |              |              |                 
|Basic and diluted loss per share              | $(	0.01)     | $(	0.01)     |                 
|                                              |              |              |                 
|Weighted average number of shares outstanding | 8,291,518    | 8,099,092    |                 
|                                              |              |              |                 





MPAC CORPORATION

(A Development Stage Company)

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

for the three months ended December 31, 2003 and 2002 and for the period from October 1, 2002 (Date of Inception of Development Stage) to December 31, 2003

(Stated in US Dollars)

(Unaudited)



|                                                                                         |           |           | October 1, 2002 
|---------------------------------------------------------------------------------------- | --------- | --------- | ----------------
|                                                                                         |           |           | (Date of Incep- 
|                                                                                         |           |           | tion of Develop-
|                                                                                         |           |           | ment Stage) to  
|                                                                                         |           |           | December 31,    
|                                                                                         | 2003      | 2002      | 2003            
|Operating Activities                                                                     |           |           |                 
|Net loss for the period                                                                  | $(19,315) | $(42,054) | $(174,069)      
|Adjustments to reconcile net loss to net cash
provided by (used in) operating activities |           |           |                 
|Investment tax credits                                                                   | -         | 86,920    | 86,920          
|Reduction in carrying value of capital assets                                            | -         | -         | 4               
|Consulting, interest and other non-cash items                                            | -         | 2,788     | (	8,575)        
|Changes in non-cash working capital balances consist of:                                 |           |           |                 
|Decrease (increase) in accounts receivable                                               | 1,623     | (	220)    | 6,264           
|Decrease (increase) in prepaid expenses and  deposits                                    | -         | (	3)      | 565             
|Increase (decrease) in accounts payable and  accrued liabilities                         | 16,944    | (30,565)  | 77,786          
|                                                                                         |           |           |                 
|Net cash provided by (used in) operating
activities                                      | (	748)    | 16,866    | (	11,105)       
|                                                                                         |           |           |                 
|Financing Activities                                                                     |           |           |                 
|Long-term debt repayment                                                                 | (	1,358)  | (40,684)  | (	35,802)       
|Increase in demand loan                                                                  | 2,427     | 2,788     | 22,842          
|                                                                                         |           |           |                 
|Net cash provided by (used in) financing
activities                                      | 1,069     | (37,896)  | (	12,960)       
|                                                                                         |           |           |                 
|Increase (decrease) in cash and cash equivalents                                         | 321       | (21,030)  | (	24,065)       
|                                                                                         |           |           |                 
|Cash and cash equivalents, beginning of period                                           | 19,383    | 43,769    | 43,769          
|                                                                                         |           |           |                 
|Cash and cash equivalents, end of period                                                 | $	19,704  | $	22,739  | $	19,704        
|                                                                                         |           |           |                 
|Supplemental disclosure of cash flow
information:                                        |           |           |                 
|Cash paid for:                                                                           |           |          
|Interest                                                                                 | $	-       | $	-      
|                                                                                         |           |          
|Income taxes                                                                             | $	-       | $	-      
|                                                                                         |           |          













MPAC CORPORATION

(A Development Stage Company)

INTERIM CONSOLIDATED STATEMENTS OF

SHAREHOLDERS' DEFICIENCY

for the years ended September 30, 2002 and 2003 and for the three month period ended December 31, 2003

(Stated in US Dollars)

(Unaudited)



|                                                |              |         |            |             | Deficit     |              |           
|----------------------------------------------- | ------------ | ------- | ---------- | ----------- | ----------- | ------------ | ----------
|                                                |              |         |            |             | Accumulated |              |           
|                                                |              |         | Additional |             | During the  |              |           
|                                                | Common Stock | Paid-in | Shares     | Development | Accumulated |             
|                                                | Shares       | Amount  | Capital    | Allotted    | Stage       | Deficit      | Total     
|Balance, September 30, 2001                     | 7,906,667    | $	7,906 | $413,108   | 97,501      | $	-         | $(825,387)   | $(306,872)
|Issued for cash - at $0.50                      | 200,000      | 200     | 99,800     | -           | -           | -            | 100,000   
|Pursuant to a consulting agreement              | 70,000       | 70      | 34,318     | (34,388)    | -           | -            | -         
|Pursuant to a debt settlement
agreement         | 114,851      | 115     | 58,628     | (58,743)    | -           | -            | -         
|Net loss for the year ended
September 30, 2002  | -            | -       | -          | -           | -           | (436,548)    | (436,548) 
|                                                |              |         |            |             |             |              |           
|Balance, September 30, 2002                     | 8,291,518    | 8,291   | 605,854    | 4,370       | -           | (1,261,935)  | (643,420) 
|Net loss for the year ended
September 30, 2003  | -            | -       | -          | -           | (154,754)   | -            | (154,754) 
|                                                |              |         |            |             |             |              |           
|Balance, September 30, 2003                     | 8,291,518    | 8,291   | 605,854    | 4,370       | (154,754)   | (1,261,935)  | (798,174) 
|Net loss for the period ended
December 31, 2003 | -            | -       | -          | -           | (19,315)    | -            | (19,315)  
|                                                |              |         |            |             |             |              |           
|                                                | 8,291,518    | $	8,291 | $605,854   | 4,370       | $(174,069)  | $(1,261,935) | $(817,489)
|                                                |              |         |            |             |             |              |           





MPAC CORPORATION

(A Development Stage Company)

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2003

(Stated in US Dollars)

(Unaudited)



Note 1	Interim Reporting

While the information presented in the accompanying interim three months consolidated financial statements is unaudited, it includes all adjustment which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented. These interim financial statements follow the same accounting policies and methods of their application as the Company's September 30, 2003 annual financial statements. All adjustments are of a normal recurring nature. It is suggested that these interim financial statements be read in conjunction with the Company's September 30, 2003 annual financial statements.

Note 2	Operations and Going Concern

These financial statements have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of business. As at December 31, 2003, the Company has a working capital deficiency of $819,489 and has accumulated losses of $1,436,004 since inception. The Company's ability to continue as a going concern is dependent upon obtaining the necessary financing to meet its obligations and pay its liabilities arising from normal business operations when they come due.

Note 3	Contingencies and Commitments

Contingencies

The company entered into a premises lease agreement with Finnie Holdings Ltd. ("Finnie") on March 1, 2000, pursuant to which the company will be required to pay $31,676 to Finnie if it does not comply with all the covenants, conditions and obligations of the lease. Finnie will waive payment of the $31,676 at the end of the lease if the company complies with all the covenants, conditions and obligations of the lease. The initial lease term was for one year and the lease is renewable on a year to year basis until February 28, 2010. The company did not maintain all its obligations under the lease throughout 2002 and Finnie seized the company's capital assets in November 2002. The Company has offered not to contest the seizure of the assets in exchange for the termination of its obligations under the lease.

Orders to cease operations for environmental contamination were issued in 2001 for the premises the company operates from by Alberta Environment and the Town of Crossfield. The Alberta Environment order related to the operations of a previous tenant and it was expected that all costs relating to remedial work will be borne by Finnie. The order from the Town of Crossfield related to the company's operations.

Note 3	Contingencies and Commitments - (cont'd)

Contingencies - (cont'd)

The remedial work was completed prior to the year ended September 30, 2003 but the required documentation and inspections have not been completed.

Commitments

On May 5, 2000 the Company allotted, as part of a series of transactions related to the acquisition of Micron Milling and Packing Company Ltd., 6,400,000 common shares to be issued on the conversion of 6,400,000 shares of 805332 into common shares of the Company. The common shares may be issued at the request of the owners of the 805332 shares or at the request of the Company and have not been issued to date due to possible Canadian tax consequences to the owners of 805332 shares. The allotment of these common shares has been recorded as a nominal value.

On May 5, 2000, the Company allotted 250,000 common shares to be issued as a finder's fee related to the acquisition of Micron Milling and Packing Company Ltd.. These common shares will be issued when the 805332 shareholders exercise their conversion rights and have been valued on the same basis as the 805332 conversion right, at nominal value.

On October 4, 2000, 70,000 common shares were allotted for the future issue to a financing consultant in conjunction with services rendered. These common shares are valued on the basis of the fair value of the consulting work and cash consideration received by the Company for common shares at the time agreement for the services was reached and were issued when the services were completed.



Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations

Forward Looking Statements

This report contains forward-looking statements. The words, "anticipate", "believe", "expect", "plan", "intend", "estimate", "project", "could", "may", "foresee", and similar expressions are intended to identify forward-looking statements. The following discussion and analysis should be read in conjunction with the Company's Financial Statements and other financial information included elsewhere in this report which contains, in addition to historical information, forward-looking statements that involve risks and uncertainties. The Company's actual results could differ materially from the results discussed in the forward-looking statements. Factors that could cause or contribute to such differences include those discussed below, as well as those discussed elsewhere in this report.

Overview

We were incorporated under the laws of the State of Nevada on July 18, 1998 for the purpose of raising capital to acquire a processing plant and machinery necessary to undertake production of sulfur-based plant nutrient fertilizers and fungicides. Our subsidiary, Micron, was incorporated under the laws of Alberta on August 20, 1998.

The Company is a development stage company engaged in the business of marketing and selling a sulfur-based fungicide that is used for commercial agricultural purposes. The processing and packaging of our sulfur products is carried out at a third parties facility. Currently our sulfur-based products are sold primarily to the agriculture industry in the state of California.

In a development stage company, management devotes most of its activities to establishing a new business. Planned principal activities have not yet produced significant revenues and the Company has suffered recurring operating losses as is normal in development stage companies. As at December 31, 2003, the Company has a working capital deficiency of $819,489 and has accumulated losses of $1,436,004 since inception. These factors raise substantial doubt about the Company's ability to continue as a going concern. The ability of the Company to emerge from the development stage with respect to its planned principal business activity is dependent upon its successful efforts to raise additional equity financing, receive funding from related parties and controlling shareholders, and develop a market for its products.

Progress Report from September 30, 2003 to December 31, 2003

Due to the seasonality of product sales in our market during the Quarter ending December 31 the Company had no sales.

Results of operations for the three months ended December 31, 2003 ("2003") compared to the three months ended December 31, 2002 ("2002").

Sales revenues for the three months ended December 31, 2003 were nil as were sales for the three months ended December 31, 2002. Expenses for the three months ended December 31, 2003 were $20,817 compared to expenses of $43,062 for the three months ended December 31, 2002. The drop represents the elimination of costs related to negotiations regarding our former production facility.

Net loss for the three months ended December 31, 2003 were $19,315 compared to a net loss of $42,054 for the three months ended December 31, 2002 and this decrease in the loss relates to the elimination of legal costs relating to negotiations regarding our former production facilities.

Cash and cash equivalents at December 31, 2003 totaled $19,704 as compared with the cash and cash equivalents of $22,739 at December 31, 2002. No inventory was held at December 31, 2003.

For the three months ended December 31, 2003, there were no capital expenditures. Total liabilities at December 31, 2003 were $837,605 compared to $715,681 at December 31, 2002. The increase is mostly due to interest on certain long-term liabilities and accrued management and consulting fees. The company is currently seeking to reduce the outstanding liabilities and is in negotiations with lenders.

To date, we have not invested in derivative securities or any other financial instruments that involve a high level of complexity or risk. We expect that in the future, any excess cash will continue to be invested in high credit quality, interest-bearing securities. We believe cash from operating activities, and our existing cash resources may not be sufficient to meet our working capital requirements for the next 12 months. We will likely require additional funds to support the development and marketing of our product. There can be no assurance that additional financing will be available on acceptable terms, if at all. If adequate funds are not available, we may be unable to develop or enhance our products, take advantage of future opportunities, respond to competitive pressures, and may have to curtail operations. There are no legal or practical restrictions on the ability to transfer funds between parent and subsidiary companies.

We do not have any material commitments for capital expenditures as of December 31, 2003.

Critical Accounting Policies:

The Company's discussion and analysis of its financial condition and results of operations, including the discussion on liquidity and capital resources, are based upon the Company's financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, management re-evaluates its estimates and judgments, particularly those related to the determination of the estimated recoverable amount of investment tax credits, trade accounts receivable, and deferred tax assets. The Company believes the following critical accounting policies require its more significant judgment and estimates used in the preparation of the consolidated financial statements.

The company follows the cost reduction method of accounting for investment tax credits and recognizes the estimated net recoverable amount when reasonable assurance exists as to their collectability.

The company maintains an allowance for doubtful accounts for estimated losses that may arise if any of its customers are unable to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the uncollectability of the company's trade accounts receivable balances. If the company determines that the financial conditions of any of its customers deteriorated, whether due to customer specific or general economic issues, increases in the allowance may be made. To date no customer balance has been unpaid in the timeframe allowed to customers.

Income taxes are accounted for under the asset and liability method. Under this method, to the extent that it is not more likely than not that a deferred tax asset will be recovered, a valuation allowance is provided. In making this determination, the Company considers estimated future taxable income and taxable timing differences expected to reverse in the future. Actual results may differ from those estimates.

Item 3.	Controls and Procedures

(a)

(b) 	Changes in internal controls. 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 most recent evaluation.



PART II	Other Information

Item 1.	Legal Proceedings

None

Item 2.	Changes in Securities

None

Item 3.	Defaults upon Senior Securities

None

Item 4.	Submissions of Matters to a Vote of Security Holders

None.

Item 5.	Other Information

None

Item 6.	Exhibits and Reports on Form 8K

(a) Exhibits

99.1 Certification of Adam Smith, President (Principal Executive Officer), pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

99.2 Certification of Michael Laidlaw, Director (Principal Financial Officer), pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Reports on Form 8-K

There were no Forms 8-K filed during the period of this report.

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: March 3, 2004 	MPAC Corporation



By:	/s/ Adam Smith

Adam Smith, President

(Principal Executive Officer)

By:	/s/ Michael Laidlaw

Michael Laidlaw, Director

(Principal Financial Officer)







CERTIFICATION BY PRINCIPAL EXECUTIVE OFFICER

I, Adam Smith, certify that:

1. 	I have reviewed this quarterly report on Form 10-QSB of MPAC Corporation;

2. 	Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. 	Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. 	The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

a) 	designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) 	evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this quarterly report (the "Evaluation Date"); and

c) 	presented in this quarterly report my conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5. 	The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) 	all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and

b) 	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; and

6. 	The registrant's other certifying officers and I have indicated in this quarterly report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

Date: March 3, 2004

/s/ Adam Smith

Adam Smith

Chief Executive Officer

C

I, Michael Laidlaw, certify that:

1. 	I have reviewed this quarterly report on Form 10-QSB of MPAC Corporation:

2. 	Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. 	Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. 	The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

a) 	designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) 	evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this quarterly report (the "Evaluation Date"); and

c) 	presented in this quarterly report my conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5. 	The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) 	all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and

b) 	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; and

6. 	The registrant's other certifying officers and I have indicated in this quarterly report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

Date: March 3, 2004

/s/ Michael Laidlaw

Michael Laidlaw

Chief Financial Officer

EXHIBIT 99.1





CERTICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002





In connection with the Quarterly Report of MPAC Corporation (the "Company") on Form 10-QSB for the period ending December 31, 2003 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Adam Smith, President of the Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:

I have reviewed the Report;

based on my knowledge, the Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the Report; and

based on my knowledge, the financial statements, and other financial information included in the Report, fairly present in all material respects the financial condition, results of operations, and cash flows of the registrant as of, and for, the periods presented in the Report.

/s/ Adam Smith

Adam Smith

Chief Executive Officer

EXHIBIT 99.2















CERTICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002





In connection with the Quarterly Report of MPAC Corporation (the "Company") on Form 10-QSB for the period ending December 31, 2003 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Michael Laidlaw, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:

I have reviewed the Report;

based on my knowledge, the Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the Report; and

based on my knowledge, the financial statements, and other financial information included in the Report, fairly present in all material respects the financial condition, results of operations, and cash flows of the registrant as of, and for, the periods presented in the Report.





/s/ Michael Laidlaw

Michael Laidlaw

Chief Financial Officer