SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 10-QSB

[X]  Quarterly  report under Section 13 or 15(d) of the Securities  Exchange Act
     of 1934 for the quarterly period 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 number: 000-32761

                              LIVE GLOBAL BID, INC.
                     --------------------------------------
        (Exact name of small business issuer as specified in its charter)



           NEVADA                                                86-1024813
--------------------------------------------------------------------------------
(State or other jurisdiction of                               (I.R.S. Employer
incorporation or organization)                               Identification No.)

            2075 Norwood Avenue Moose Jaw, Saskatchewan S6H 4P2
                   ------------------------------------------
               (Address of principal executive office) (Zip Code)

                                  602-821-6492
                              ---------------------
                           (Issuer's telephone number)


                            DAKOTA DISTRIBUTION, INC.
                   -------------------------------------------
                   (Former name, if changed since last report)

            #B3A323-8776 E. Shea Boulevard, Scottsdale, Arizona 85260
          ------------------------------------------------------------
                 (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 registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days.

Yes XX  No
   ----    ----

The number of outstanding shares of the issuer's common stock, $0.001 par value,
as of December 31, 2003 was 20,000,000.


                                       1
<PAGE>


 TABLE OF CONTENTS


Part I Financial Information                                               Page

     Item 1. Financial Statements:

        Condensed Balance  Sheet, December  31,  2003 (unaudited) ...........  3

        Unaudited  Statements  of  Operations  for the three  months
        ended December 31, 2003 and 2002 ....................................  4

        Unaudited  Condensed  Statements of Cash Flows for the three
        months ended December 31, 2003 and 2002 .............................  5

        Statements  of  Shareholders'  Equity  for the  period  from
        September 1, 2001 through December 31, 2003 (unaudited) .............  6

        Notes to Financial Statements (unaudited) ...........................  7

     Item 2. Management's Discussion and Analysis and Plan of Operations ....  9

Part II Other Information

Item 1. Legal Proceedings ................................................... 10

Item 2. Changes in Securities ............................................... 10

Item 6. Exhibits and Reports on Form 8-K .................................... 10

Signatures .................................................................. 11



                                       2
<PAGE>

                              LIVE GLOBAL BID, INC.
                           CONSOLIDATED BALANCE SHEET
                                   (unaudited)


                                     ASSETS
                                    ---------

CURRENT ASSETS
  Cash                                                            $     302,162
  Accounts receivable                                                    86,894
  Accounts receivable-related parties                                    44,926
  Foreign tax credits receivable                                         83,386
                                                                 --------------
           Total Current Assets                                         517,369
OTHER
  Deferred tax assets                                                   737,921
  Patent costs                                                           19,371
                                                                 --------------
                                                                      1,274,661
                                                                 ==============

                      LIABILITIES AND STOCKHOLDERS' EQUITY
                     --------------------------------------
CURRENT LIABILITIES
  Accounts payable and accrued liabilities                              233,805
  Deferred revenue                                                       68,750
  Income tax payable                                                    145,301
  Advances from related parties                                          82,664
                                                                 --------------
           Total Current Liabilities                                    530,520

                                                                 --------------
COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)
  Common stock, par value $.0001, 100,000,000 shares authorized;
    shares issued 20,000,000, shares outstanding 16,516,463               2,000
  Paid in capital                                                     1,203,091
  Share subscriptions receivable                                       (169,344)
  Distributions in excess of legally stated capital                    (171,761)
  Retained earnings (deficit)                                          (175,285)
  Currency translation adjustments, net                                  58,240
                                                                 --------------
                                                                        746,941
                                                                 --------------

                                                                  $   1,277,461
                                                                 ==============


                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       3
<PAGE>




                     LIVE GLOBAL BID, INC. AND SUBSIDIARIES
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (unaudited)



                                                THREE MONTHS ENDED DECEMBER 31,
                                                -------------------------------
                                                       2003          2002
                                                --------------- ---------------


REVENUE

  Software licensing fees                        $      524,728   $     151,610
  Software commissions                                  168,418          10,971
  Other                                                  61,019          15,549
                                                --------------- ---------------

                                                        754,165         178,130
                                                --------------- ---------------

COSTS AND EXPENSES

  Software licensing costs                              141,728          56,549
  Selling, general and administrative                   344,231         119,191
  Research and development                               79,220
  Interest                                               19,343             429
                                                --------------- ---------------


           Total costs and expenses                     584,521         176,169
                                                --------------- ---------------

Net income (loss) before provision (benefit) for
  income taxes                                          169,644           1,961

Income tax (benefit)                                   (231,938)
                                                --------------- ---------------

Net income (loss)                                $      401,582   $       1,961
                                                =============== ===============

NET INCOME (LOSS) PER SHARE-Basic and diluted    $         0.03         *
                                                =============== ===============

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING        13,231,044       6,962,272
                                                =============== ===============


  *  less than $.01 per share


                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       4
<PAGE>



                              LIVE GLOBAL BID, INC.

                 CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY


<table>
<caption>
                                                                                    Distributions
                                         COMMON STOCK                               in Excess of               Currency
                                    ----------------------   Paid-in      Stock    Legally Stated Accumulated Translation
                                       SHARES     Amount     Capital  Subscriptions    Capital     (Deficit)  Adjustments   Total
                                    ---------------------- ----------- ------------ ------------- ----------- ----------- ---------
<S>                                     <C>        <C>        <C>         <C>          <C>           <C>         <C>        <C>
Balances, September 30, 2001          7,497,712  $ 323,642  $        -  $         -  $          -  $ (566,335) $   19,905 $(222,788)
 Proceeds from sale of common stock   1,489,515    212,917                                                                  212,917
 Foreign currency translation adjustment                                                                              842       842
  Net( loss) for the year                                                                            (202,599)             (202,599)
                                    ----------- ---------- ----------- ------------ ------------- ----------- ----------- ---------

Balances, September 30, 2002          8,987,227    536,559           -            -             -    (768,934)     20,747  (211,628)
 Proceeds from sale of common stock   1,111,579    171,092                                                                  171,092
 Proceeds from sale of common stock     666,954     68,437                                                                   68,437
 Exercise of stock options            2,769,027    426,202                 (299,595)                                        126,608
 Distributions in excess of legally
   stated capital                                                                         (84,221)                          (84,221)
 Foreign currency translation adjustment,net                                                                        8,543     8,543
  Net income for the year                                                                             192,067               192,067

                                    ----------- ---------- ----------- ------------ ------------- ----------- ----------- ---------
Balances, September 30, 2003         13,534,787  1,202,291           -     (299,595)      (84,221)   (576,867)     29,290   270,899
(unaudited)
Recapitalization December 3, 2003     6,465,213 (1,200,291)  1,203,091                                 (2,800)                    -
Collection of stock subscriptions                                           130,251                                         130,251
 Distributions in excess of legally
   stated capital                                                                         (87,540)                          (87,540)
 Foreign currency translation adjustment,net                                                                       28,949    28,949
  Net income for the quarter                                                                          401,582               401,582

                                    ----------- ---------- ----------- ------------ ------------- ----------- ----------- ---------
Balances, December 31, 2003
 (unaudited)                         20,000,000 $    2,000 $ 1,203,091 $   (169,344) $   (171,761) $ (178,085) $   58,239 $ 744,141
                                    =========== ========== =========== ============ ============= =========== =========== =========

</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       5
<PAGE>




                     LIVE GLOBAL BID, INC. AND SUBSIDIARIES

                      CONSOLIDATED STATEMENTS OF CASH FLOWS

                                   (unaudited)

                                                 Three Months Ended December 31,
                                                 ------------------------------
                                                         2003            2002
                                                 ---------------- -------------
OPERATING ACTIVITIES:
  Net income (loss)                               $       401,582  $      1,961
  Deferred tax assets                                    (392,172)
  Adjustments to reconcile net (loss) to net
    cash used by operating activities:
      Changes in:
      Accounts receivable                                 (17,871)        1,330
      Foreign tax credits receivable                       58,569       (17,587)
      Accounts payable                                     14,050        25,405
      Deferred revenue                                     68,750
      Income tax payable                                  145,301
                                                 ---------------- -------------


      Net Cash  (Used) by Operating Activities            278,209        11,108
                                                 ---------------- -------------

INVESTING ACTIVITIES:
  Patent costs                                             (8,445)          (37)
                                                 ---------------- -------------

      Net Cash Provided (Used) by  Investing Activities    (8,445)          (37)
                                                  --------------- -------------

 FINANCING ACTIVITIES:
  Distributions in excess of legally stated capital       (87,540)
  Reduction in advances from related parties              (64,284)      (66,628)
  Proceeds from stock subscriptions                       157,739        81,416
                                                 ---------------- -------------

      Net Cash provided by Financing Activities             5,915        14,788
                                                 ---------------- -------------
  Effect of exchange rates on cash                          1,461             5
                                                 ---------------- -------------

NET INCREASE IN CASH                                      277,140        25,864

CASH, beginning of period                                  25,022           748
                                                 ---------------- -------------

CASH, end of period                                 $     302,162  $     26,612
                                                  =============== =============

Other supplemental information

  Interest paid                                     $      19,343  $        429
                                                 ================ =============


                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       6
<PAGE>


NOTE 1 -  NATURE  OF  OPERATIONS  AND  SELECTED  NOTES TO  INTERIM  CONSOLIDATED
FINANCIAL STATEMENTS

The  accompanying  consolidated  financial  statements  have  been  prepared  in
accordance with accounting principles generally accepted in the United States of
America and in accordance with the SEC's instructions  applicable to Form 10-QSB
interim financial information.  In the opinion of management,  such consolidated
financial  statements  include all  adjustments,  consisting of normal recurring
adjustments,  necessary to December 31, 2003 and for all periods presented.  The
results of  operations  presented  in the  accompanying  consolidated  financial
statements are not necessarily  indicative of the results  expected for the full
fiscal year or for any future period.

The  accompanying  consolidated  financial  statements do not include all of the
information and disclosures required by accounting principles generally accepted
in the United States of America for annual  financial  statements.  Such interim
consolidated  financial  statements  should  be read  in  conjunction  with  the
Company's  Form 8-K/A for 2003 and 2002 audited  financial  statements and notes
thereto.

The Company had  previously  reported a year end of December  31. As a result of
the stock exchange  transaction as further  described below, the Company adopted
the  year  end of  the  accounting  acquirer  of  September  30.  All  financial
presentations subsequent to the transaction are those of the accounting acquirer
and its September 30 year end.

NOTE 2 - COMMON STOCK TRANSACTIONS

Live Global Bid, Inc.  (the Company)  formerly  Dakota  Distribution,  Inc. is a
public company which as a result of a stock exchange  transaction on December 3,
2003  acquired all of the  outstanding  common  stock of an  operating  company,
Worldwide Farm Equipment  Auctions.Com,  Ltd. (WFEA). The consolidated financial
statements of the Company include the latter's operations and that of its wholly
owned and totally held subsidiary,  Live Global Communications USA Incorporated.
All   intercompany   transactions   and  accounts   have  been   eliminated   in
consolidation.

On December 3, 2003, all of the Company's 1,000,000 outstanding shares of common
stock  were  acquired  by a  management  group of WFEA for  which  approximately
$172,000 had been paid by WFEA as of December 31, 2003,  which is  classified as
"Distributions  in  excess  of  legally  stated  capital",  in the  accompanying
consolidated balance sheet and consolidated statement of shareholders' equity.

In December 2003, the  shareholders  of the Company  approved a 20 for 1 forward
stock split,  resulting in 20 million  outstanding shares of common stock with a
par value of $.0001. Of this post split amount, 13,534,787 shares were exchanged
for all of the outstanding shares of WFEA, and the remaining shares,  6,465,213,
appear on the consolidated  statement of shareholders' equity as shares acquired
in the  recapitalization  of WFEA.  Of those  shares,  4,083,320  were issued in
connection with the transaction, including 200,000 to the original shareholders,
and the balance,  2,381,893,  are considered  issued but not outstanding as they
are being held for future  issuance,  including  1,000,000  common  shares to be
issued in  connection  with a pending  "Private  Placement"  of shares.  Another
1,101,644  shares  of  the  original  exchanged  shares,  13,534,787,  are  also
considered issued but not outstanding as those shares are being held pending the
payment of shares issued under a subscription agreement.

                                       7
<PAGE>

NOTE 3 - SEGMENT INFORMATION

The table below presents  revenues  earnings before income tax (EBT),  and total
assets for reported segments in thousands.  There was only one segment for 2002,
which was foreign only:

                                                   Intersegment
2003                                  LGB     WFEA    Amounts      TOTAL
----                                 ----    -----   --------     ------
Revenues                           $  646     $308     $ (200)     $ 754
EBT                                   428    ( 258)                  170
Total assets                          662    1,420       (807)     1,275

Specific  items  included in segment EBT for the three months ended December 31,
2003 were as follows (in thousands):

                                      LGB     WFEA
                                     ----    -----
Revenues from external customers   $  646    $ 102
Intersegment revenues                          200
Wage program revenues                            4
Interest income                                  1
Interest expense                                19

Segment  assets of LGB include  goodwill  relating  to the  purchase of customer
contracts from WFEA and cash in bank.  Segment  assets of WFEA include  accounts
receivable trade and intercompany,  deferred tax assets,  patent costs,  foreign
tax credits receivable and cash. Neither company has any significant capitalized
fixed  assets or property as those items are  classified  as  operating  leases.
Segment revenues of WFEA and EBT for LGB include an intercompany  management fee
of  $200,000 a quarter for the first year of  operations  of LGB.  Total  assets
differ from  consolidated  amounts due to  intercompany  amounts which have been
eliminated in consolidation.

                                       8
<PAGE>

Item 2. Management's Discussion and Analysis and Plan of Operations

The following  discussion  and plan of operations for our Company should be read
in conjunction  with our most recent  financial  statements and notes  appearing
elsewhere in this Form 10-QSB.

Stock Exchange Transaction and Change in Year End

In this current  quarter the Company  changed its name from Dakota  Distribution
Ltd. to Live Global Bid Inc. to reflect the nature of the  subsidiary  acquired.
The Company had  previously  reported a year end of December  31. As a result of
the stock exchange  transaction as further  described below, the Company adopted
the year end of the accounting acquirer of September 30. At present, the Company
employs 18 people at two  offices in  Saskatchewan  and one person in the United
States office.

On  December  3, 2003 the  Company  acquired  all the  Class A Common  Shares of
Worldwide Farm Equipment  Auctions.com Ltd.,  hereinafter referred to as (WFEA),
for 13,534,787 shares of the Company.  The remaining  6,465,213 shares of the 20
million  shares  outstanding  after a 20 for 1 forward  stock  split in December
2003, are classified and treated as shares attributable to the  recapitalization
of WFEA. Of those shares,  4,083,320 were issued through  December 31, 2003 to a
management  group of WFEA in connection with the  transaction,  and the balance,
2,381,893  of such  shares  were  considered  issued but not  outstanding  as of
December  31,  2003,  as they are  being  held for  future  issuance,  including
1,000,000  common  shares  to be issued in  connection  with a pending  "Private
Placement"  of  common  shares.  Another  1,101,644  shares  of  the  originally
exchanged shares,  13,534,787, are also considered issued but not outstanding as
those  shares are being  held  pending  the  payment  of shares  issued  under a
subscription  agreement.  In  acquiring  WFEA,  the  Company  agreed to  convert
outstanding  options in WFEA to options in the  Company  for $.17 per share.  At
December 31, 2003, there are 16,516,463 common shares  outstanding and 3,483,537
shares  reserved  for  future  issuance  which  are  considered  issued  but not
outstanding.

Our  recent  dramatic  increase  in  revenue  and  profitability  is  due to the
acceptance of our Live Global Bid 1.1 Software and the completion of significant
contracts  with  Manheim  Interactive,  ADESA  Canada  and ADESA USA who are the
leading auction houses in North America.  The Company's  business model for most
customers is to be  compensated  on a "per tick" or  continuous  revenue  stream
based on the number of vehicles  being posted in auctions  that use our software
and further for vehicles sold to internet  buyers.  As our existing clients roll
out our product to additional auction lanes in their companies,  and these lanes
continue to hold more  auctions  using the  Company's  software,  the  Company's
revenues will continue to increase  with little  increase in our related  costs.
From the  existing  products we have and the  continued  market  acceptance  and
adoption  of these  products  we expect  revenues  and  profits to  continue  to
increase for the foreseeable future.

The company is continuing to serve new customers and an agreement was reached in
the third  quarter of the last  fiscal year with an  industry  consortium  which
promises to bring 80 to 130 more  customers  in "Tier 2" auctions to the Company
over the next 24 months. The Company has sold a system to a significant industry
player in  Australia  who,  subsequent  to the 1st  quarter,  held an auction in
Australia with positive results.  The Company is expecting  significant revenues
from this source in the future.  We now dominate the North American auto auction
market and are now looking to the  salvage  market for future  sales.  We are in
serious  negotiations with a major player in that market. The Company expects to
sell its  products  in Europe in the  second and third  quarter  of the  current
fiscal year. As our existing  clients  expand their products to Europe we expect
their competitors will be motivated to use our software to stay competitive.

                                       9
<PAGE>
Item 2. Management's Discussion and Analysis and Plan of Operations - continued

The Company has spent  approximately $ 80,000 on research and development in the
first  quarter on new  software  products  including  the "Run Maker" which will
assist  existing and new users of our Live Global Bid software in recording  and
describing  the "run" of vehicles in lots that make up  existing  auctions.  The
Company  anticipates  a  significant  new stream of revenue when this product is
introduced  in the 3rd  quarter.  The  Company  has  applied  for patents on its
products and anticipates having a resolution of that application

The Company's  existing  profits and our projection  for the future  indicate we
will be self funded,  however, we plan a private placement of $1,000,000 in late
second quarter of the current fiscal year, and also a filing with the Securities
and  Exchange  Commission a  registration  statement on Form SB - 2, to become a
trading entity later in the year to provide  enhanced value and liquidity to our
shareholders.

Current Quarter Compared to Same Quarter a Year Ago

Our total revenues were $754,000 for the current quarter, compared to $178,130 a
year ago.  Our pre-tax  income  and net  income  for the  current  quarter  were
$169,644 and $401,582,  respectively,  compared to $1,961 for both  categories a
year ago.  Benefiting the current  quarter's net income was a recovery of income
tax $ 231,000,  which is net amount  comprised of a tax benefit for the increase
of $374,000 in the value of the net operating loss  carryovers  from prior years
as a result of a 22 % rate increase to 43% for public companies in Canada,  plus
an increase in the value of the net operating loss for Canadian tax purposes for
the current  quarter,  less Federal income taxes on U.S.  operations  which were
taxable for the quarter of approximately  $143,000.  As of December 31, 2003, we
had a working  capital  deficiency  of $ 13,151,  compared to a working  capital
deficiency of $137,588 a year ago.


PART II - OTHER INFORMATION

Item 1. Legal Proceedings
        None

Item 2. Changes in Securities
        None

Item 6. Exhibits and Reports on Form 8-K

     (a) Exhibits

     31.1 Certificate of CEO as Required by Rule 13a-14(a)/15d-14

     31.2 Certificate of CFO as Required by Rule 13a-14(a)/15d-14

     32.1 Certificate  of CEO as Required by Rule  13a-14(b) and Rule  15d-14(b)
          (17 CFR  240.15d-14(b))  and Section 1350 of Chapter 63 of Title 18 of
          the United States Code

     32.2 Certificate  of CFO as Required by Rule  13a-14(b) and Rule  15d-14(b)
          (17 CFR  240.15d-14(b))  and Section 1350 of Chapter 63 of Title 18 of
          the United States Code

                                       10
<PAGE>
Item 6. Exhibits and Reports on Form 8-K - continued

     (b) Reports on Form 8-K

     Form 8K filed January 6, 2004

          On December 18, 2003,  Kevin  Ericksteen  resigned as the President of
     Registrant  and  Deanna  Olson  resigned  as  Secretary  and  Treasurer  of
     Registrant.  The Board of  Directors  appointed  Barry White to replace Mr.
     Ericksteen  as  President,  and  Barbara  White  to  replace  Ms.  Olson as
     Secretary and Treasurer of Registrant.

          On December 18, 2003, the  shareholders  of  Registrant,  by unanimous
     written consent,  voted to amend Registrant's  Articles of Incorporation to
     (i) change the name of Registrant from "Dakota Distribution, Inc." to "Live
     Global Bid,  Inc.",  and (ii)  increase  the  authorized  capital  stock of
     Registrant from 25,000,000 shares of common stock to 100,000,000  shares of
     common  stock,  and (iii)  authorize  the Board of  Directors,  in its sole
     discretion,  to issue  preferred  stock and debt securities with such terms
     and  conditions  as  it  may  decide,  without  shareholder  approval.  The
     Certificate  of Amendment  was filed with the Nevada  Secretary of State on
     December 19, 2003.

          On December 18,  2003,  Kevin  Ericksteen  and Deanna  Olson,  without
     disagreements  or  conflicts,  resigned  their  positions  as  Directors of
     Registrant.  Prior to  their  resignation,  Mr.  Ericksteen  and Ms.  Olson
     unanimously  appointed Grant Devine,  Barry White and Zelijko Stefanovic to
     replace  them  as  Directors  of the  Registrant  via  written  consent  in
     accordance with the laws of the State of Nevada.

     Form 8K  January  6,  2004  amended  February  18,  2004 to amend  error in
     Fincancials exhibit.

     Form 8K  January  6,  2004  amended  February  19,  2004 to amend  error in
     Fincancials exhibit.


SIGNATURE

     In accordance  with Section 12 of the Securities  Exchange Act of 1934, the
registrant caused this registration  statement to be signed on its behalf by the
undersigned, thereto duly authorized.


LIVE GLOBAL BID, INC.
(Registrant)

Date: February 23, 2004

By:  /s/ Barry White
--------------------------
Barry White
President and Director

                                       11
<PAGE>