----

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| (Mark One) |                                                                              |
|------------|-----------------------------------------------------------------------------------|
| þ     | QUARTERLY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |

| o | TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|------------------------------------------------------------------------------------|

| California                               |   | 77-0532590             |
|------------------------------------------|--------|------------------------|
| State or other jurisdiction of           |   | (IRS Employer          |
| Incorporation or organization            |   | Identification Number) |
|                                     |   |                   |
| 107 Commerce WaySanford, FL              |   | 32771                  |
| (Address of principal executive offices) |   | (Zip Code)             |

----

| Large accelerated filer                                            | o      | Accelerated filer         | o      |
|--------------------------------------------------------------------|--------|---------------------------|--------|
|                                                               |   |                      |   |
| Non-accelerated filer(Do not check if a smaller reporting company) | o      | Smaller reporting company | x      |

----

| Part I — Financial Information                                                             | Page   |
|--------------------------------------------------------------------------------------------------|--------|
|                                                                                             |   |
| Item 1 — Financial Statements                                                         | F-1    |
| Condensed Balance                                                                                | F-2    |
| Condensed Statements of Operations for the Three Months Ended March31, 2011and 2010 (Unaudited)  | F-3    |
| Condensed Statement of Stockholders' Equity Ended March 31, 2011                                 | F-4    |
| Condensed Statements of Cash Flows for the Three Months Ended March 31, 2011and 2010 (Unaudited) | F-5    |
| Notes to Condensed Financial Statements                                                          | F-6    |
| Item 2 — Management’s Discussion and Analysis or Plan of Operation              | 1      |
| Item 3 — Quantitative and Qualitative Disclosures About Market Risk                   | 4      |
| Item 4  — Controls and Procedures                                                | 4      |
|                                                                                             |   |
| Part II — Other Information                                                                |   |
|                                                                                             |   |
| Item 1 — Legal Proceedings                                                            | 5      |
| Item 1A — Risk Factors                                                                     | 5      |
| Item 2 — Unregistered Sales of Equity Securities and Use of Proceeds                  | 5      |
| Item 3 — Defaults Upon Senior Securities                                              | 5      |
| Item 4 — Submission of Matters to a Vote of Security Holders                          | 5      |
| Item 5 — Other Information                                                            | 5      |
| Item 6 — Exhibits                                                                     | 5      |

----

|                                        |   |
|---------------------------------------------|--------|
| CONDENSED BALANCE SHEETS                    | F-2    |
|                                        |   |
| CONDENSED STATEMENTS OF OPERATIONS          | F-3    |
|                                        |   |
| CONDENSED STATEMENT OF STOCKHOLDERS' EQUITY | F-4    |
|                                        |   |
| CONDENSED STATEMENTS OF CASH FLOWS          | F-5    |
|                                        |   |
| NOTES TO THE CONDENSED FINANCIAL STATEMENTS | F-6    |

----

| FEEL GOLF CO., INC.                                       |      |
|-----------------------------------------------------------|-----------|
| Balance Sheets                                            |      |
|                                                      |      |   |   |   |   |   |
| ASSETS                                                    |      |
|                                                      |      |   |   |   |   |   |
|                                                      | March 31, |   | December 31, |   |
|                                                      | 2011      |   | 2010 |   |
| CURRENT ASSETS                                            |      | (unaudited) |   |   |   |   |
|                                                      |      |   |   |   |   |   |
| Cash                                                      |      | $ | 32,543 |   |   | $ | - |   |
| Accounts receivable, net                                  |      |   | 173,312 |   |   |   | 24,051 |   |
| Barter receivable                                         |      |   | 15,371 |   |   |   | 15,407 |   |
| Receivable from shareholder                               |      |   | 7,794 |   |   |   | 7,794 |   |
| Inventory, net                                            |      |   | 1,707,323 |   |   |   | 1,507,461 |   |
| Prepaid expenses                                          |      |   | 15,152 |   |   |   | 19,990 |   |
|                                                      |      |   |   |   |   |   |   |   |
| Total Current Assets                                      |      |   | 1,951,495 |   |   |   | 1,574,703 |   |
|                                                      |      |   |   |   |   |   |   |   |
| PROPERTY, PLANT and EQUIPMENT, net                        |      |   | 455,159 |   |   |   | 437,845 |   |
|                                                      |      |   |   |   |   |   |   |   |
| OTHER ASSETS                                              |      |   |   |   |   |   |   |   |
| Other assets                                              |      |   | 182 |   |   |   | 3,582 |   |
| Intellectual property, net                                |      |   | 610,134 |   |   |   | 653,715 |   |
| Goodwill                                                  |      |   | 1,226,305 |   |   |   | - |   |
|                                                      |      |   |   |   |   |   |   |   |
| TOTAL ASSETS                                              |      | $ | 4,243,275 |   |   | $ | 2,669,845 |   |
|                                                      |      |   |   |   |   |   |   |   |
|                                                      |      |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY                      |      |
|                                                      |      |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                       |      |   |   |   |   |   |   |   |
|                                                      |      |   |   |   |   |   |   |   |
| Accounts payable and accrued expenses                     |      | $ | 102,258 |   |   | $ | 148,200 |   |
| Bank overdraft                                            |      |   | - |   |   |   | 10,534 |   |
| Accrued interest                                          |      |   | 26,666 |   |   |   | 21,391 |   |
| Related party notes payable - current                     |      |   | 512,698 |   |   |   | - |   |
|                                                      |      |   |   |   |   |   |   |   |
| Total Current Liabilities                                 |      |   | 641,622 |   |   |   | 180,125 |   |
|                                                      |      |   |   |   |   |   |   |   |
| LONG-TERM LIABILITIES                                     |      |   |   |   |   |   |   |   |
|                                                      |      |   |   |   |   |   |   |   |
| Convertible debenture, net                                |      |   | 164,843 |   |   |   | 127,160 |   |
| Related party notes payable                               |      |   | 1,648,113 |   |   |   | 809,072 |   |
|                                                      |      |   |   |   |   |   |   |   |
| Total Long-term Liabilities                               |      |   | 1,812,956 |   |   |   | 936,232 |   |
|                                                      |      |   |   |   |   |   |   |   |
| TOTAL LIABILITIES                                         |      |   | 2,454,578 |   |   |   | 1,116,357 |   |
|                                                      |      |   |   |   |   |   |   |   |
| STOCKHOLDERS' EQUITY                                      |      |   |   |   |   |   |   |   |
|                                                      |      |   |   |   |   |   |   |   |
| Preferred stock, $0.0001 par value; 10,000,000 shares     |      |   |   |   |   |   |   |   |
| authorized, 828,200  and 708,200 shares         |      |   |   |   |   |   |   |   |
| issued and outstanding, respectively                      |      |   | 83 |   |   |   | 71 |   |
| Common stock, $0.001 par value; 2,000,000,000 shares      |      |   |   |   |   |   |   |   |
| authorized,  304,648,601 and 119,274,273 shares |      |   |   |   |   |   |   |   |
| issued and outstanding, respectively                      |      |   | 304,650 |   |   |   | 119,275 |   |
| Additional paid-in capital                                |      |   | 13,629,998 |   |   |   | 13,160,127 |   |
| Accumulated deficit                                       |      |   | (12,146,034 | ) |   |   | (11,725,985 | ) |
|                                                      |      |   |   |   |   |   |   |   |
| Total Stockholders' Equity                                |      |   | 1,788,697 |   |   |   | 1,553,488 |   |
|                                                      |      |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                |      | $ | 4,243,275 |   |   | $ | 2,669,845 |   |

----

| FEEL GOLF CO., INC.                                |   |
|----------------------------------------------------|--------|
| Statements of Operations                           |   |
| (Unaudited)                                        |   |
|                                               |   |   |   |   |   |   |
|                                               |   | For the Three Months Ended |   |
|                                               |   | March 31, |   |
|                                               |   | 2011 |   |   | 2010 |   |
|                                               |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |
| REVENUES, NET                                      |   | $ | 235,131 |   |   | $ | 67,618 |   |
| COST OF SALES                                      |   |   | 72,754 |   |   |   | 29,731 |   |
|                                               |   |   |   |   |   |   |   |   |
| GROSS PROFIT                                       |   |   | 162,377 |   |   |   | 37,887 |   |
|                                               |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES                                 |   |   |   |   |   |   |   |   |
| Salaries                                           |   |   | 40,280 |   |   |   | 22,453 |   |
| Stock based compensation                           |   |   | 180,300 |   |   |   | - |   |
| Advertising                                        |   |   | 14,595 |   |   |   | 25,161 |   |
| Professional fees                                  |   |   | 32,259 |   |   |   | 43,910 |   |
| Depreciation                                       |   |   | 63,494 |   |   |   | 66,989 |   |
| Other selling, general and administrative expenses |   |   | 76,990 |   |   |   | 35,556 |   |
|                                               |   |   |   |   |   |   |   |   |
| Total Operating Expenses                           |   |   | 407,918 |   |   |   | 194,069 |   |
|                                               |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS                               |   |   | (245,541 | ) |   |   | (156,182 | ) |
|                                               |   |   |   |   |   |   |   |   |
| OTHER INCOME AND (EXPENSE)                         |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |
| Interest income                                    |   |   | 46 |   |   |   | 269 |   |
| Interest expense                                   |   |   | (174,554 | ) |   |   | (14,456 | ) |
| Interest expense - related party                   |   |   | - |   |   |   | (13,938 | ) |
|                                               |   |   |   |   |   |   |   |   |
| Total Other Income and (Expense)                   |   |   | (174,508 | ) |   |   | (28,125 | ) |
|                                               |   |   |   |   |   |   |   |   |
| NET LOSS BEFORE TAXES                              |   |   | (420,049 | ) |   |   | (184,307 | ) |
| PROVISION FOR INCOME TAXES                         |   |   | - |   |   |   | - |   |
|                                               |   |   |   |   |   |   |   |   |
| NET LOSS                                           |   | $ | (420,049 | ) |   | $ | (184,307 | ) |
|                                               |   |   |   |   |   |   |   |   |
| BASIC AND DILUTED LOSS PER COMMON SHARE            |   | $ | (0.00 | ) |   | $ | (0.01 | ) |
|                                               |   |   |   |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF BASIC AND               |   |   |   |   |   |   |   |   |
| DILUTED COMMON SHARES OUTSTANDING                  |   |   | 208,179,548 |   |   |   | 19,492,609 |   |

----

| FEEL GOLF CO., INC.                                                                     |   |
|-----------------------------------------------------------------------------------------|--------|
| Statements of Stockholders' Equity                                                      |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   | Additional |   |   |   |   |   |   |   |
|                                                                                    |   | Preferred Stock |   |   | Common Stock |   |   | Paid-In |   |   | Accumulated |   |   |   |   |
|                                                                                    |   | Shares |   |   | Amount |   |   | Shares |   |   | Amount |   |   | Capital |   |   | Deficit |   |   | Total |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2009                                                              |   |   | - |   |   | $ | - |   |   |   | 19,406,175 |   |   | $ | 19,407 |   |   | $ | 8,618,601 |   |   | $ | (6,389,283 | ) |   | $ | 2,248,725 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for cash at $0.06 per share                                         |   |   | - |   |   |   | - |   |   |   | 100,000 |   |   |   | 100 |   |   |   | 5,900 |   |   |   | - |   |   |   | 6,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued to settle accounts payable at $0.04 per share                       |   |   | - |   |   |   | - |   |   |   | 150,000 |   |   |   | 150 |   |   |   | 5,850 |   |   |   | - |   |   |   | 6,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for services at an average of $0.01 per share                       |   |   | - |   |   |   | - |   |   |   | 59,294,808 |   |   |   | 59,295 |   |   |   | 519,197 |   |   |   | - |   |   |   | 578,492 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued in conversion of debt at an average of $0.01 per share              |   |   | - |   |   |   | - |   |   |   | 40,323,290 |   |   |   | 40,323 |   |   |   | 119,687 |   |   |   | - |   |   |   | 160,010 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Preferred stock issued for services at an average of $5.00 per share               |   |   | 708,200 |   |   |   | 71 |   |   |   | - |   |   |   | - |   |   |   | 3,540,929 |   |   |   | - |   |   |   | 3,541,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Value of beneficial conversion feature                                                  |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 349,963 |   |   |   | - |   |   |   | 349,963 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended December 31, 2010                                           |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (5,336,702 | ) |   |   | (5,336,702 | ) |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2010                                                              |   |   | 708,200 |   |   |   | 71 |   |   |   | 119,274,273 |   |   |   | 119,275 |   |   |   | 13,160,127 |   |   |   | (11,725,985 | ) |   |   | 1,553,488 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for services at an average of $0.002 per share (unaudited)          |   |   | - |   |   |   | - |   |   |   | 12,446,096 |   |   |   | 12,466 |   |   |   | 15,534 |   |   |   | - |   |   |   | 28,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued in conversion of debt at an average of $0.001 per share (unaudited) |   |   | - |   |   |   | - |   |   |   | 172,908,232 |   |   |   | 172,909 |   |   |   | (3,651 | ) |   |   | - |   |   |   | 169,258 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Preferred stock issued for services at an average of $1.40 per share (unaudited)        |   |   | 120,000 |   |   |   | 12 |   |   |   | - |   |   |   | - |   |   |   | 167,988 |   |   |   | - |   |   |   | 168,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Value of beneficial conversion feature (unaudited)                                      |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 290,000 |   |   |   | - |   |   |   | 290,000 |   |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the three months ended March 31, 2011 (unaudited)                          |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (420,049 | ) |   |   | (420,049 | ) |
|                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, March 31, 2011 (unaudited)                                                     |   |   | 828,200 |   |   | $ | 83 |   |   |   | 304,628,601 |   |   | $ | 304,650 |   |   | $ | 13,629,998 |   |   | $ | (12,146,034 | ) |   | $ | 1,788,697 |   |

----

| FEEL GOLF CO., INC.                             |   |
|-------------------------------------------------|--------|
| Statements of Cash Flows                        |   |
| (Unaudited)                                     |   |
|                                            |   |   |   |   |   |   |
|                                            |   | For the Three Months Ended |   |
|                                            |   | March 31, |   |
|                                            |   | 2011 |   |   | 2010 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES            |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |
| Net Loss                                        |   | $ | (420,049 | ) |   | $ | (184,307 | ) |
| Adjustments to Reconcile Net Loss to Net        |   |   |   |   |   |   |   |   |
| Cash Used by Operating Activities:              |   |   |   |   |   |   |   |   |
| Depreciation                                    |   |   | 63,494 |   |   |   | 66,989 |   |
| Stock issued for services                       |   |   | 196,000 |   |   |   | 7,078 |   |
| Amortization of beneficial conversion feature   |   |   | 133,614 |   |   |   | 1,253 |   |
| Changes in operating assets and liabilities:    |   |   |   |   |   |   |   |   |
| Accounts receivable                             |   |   | (149,261 | ) |   |   | (339 | ) |
| Barter receivable                               |   |   | 36 |   |   |   | 485 |   |
| Inventory                                       |   |   | 53,824 |   |   |   | 16,908 |   |
| Receivable from shareholder                     |   |   | - |   |   |   | 8,569 |   |
| Prepaid expenses                                |   |   | 4,838 |   |   |   | 14,570 |   |
| Accounts payable and accrued expenses           |   |   | (34,567 | ) |   |   | (24,825 | ) |
| Other assets                                    |   |   | 3,400 |   |   |   | - |   |
|                                            |   |   |   |   |   |   |   |   |
| Net Cash Used in Operating Activities           |   |   | (148,671 | ) |   |   | (93,619 | ) |
|                                            |   |   |   |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES            |   |   |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |   |   |
| Purchase of customer list                       |   |   | (225,000 | ) |   |   | - |   |
|                                            |   |   |   |   |   |   |   |   |
| Net Cash Used in Investing Activities           |   |   | (225,000 | ) |   |   | - |   |
|                                            |   |   |   |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES            |   |   |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |   |   |
| Net proceeds from sale of common stock          |   |   | - |   |   |   | 6,000 |   |
| Bank overdraft repaid                           |   |   | (10,534 | ) |   |   | - |   |
| Repayment of related party payable              |   |   | (4,206 | ) |   |   | (54,049 | ) |
| Proceeds from related party notes payable       |   |   | 130,954 |   |   |   | 14,748 |   |
| Proceeds from notes payable                     |   |   | 290,000 |   |   |   | 150,000 |   |
|                                            |   |   |   |   |   |   |   |   |
| Net Cash Provided by Financing Activities       |   |   | 406,214 |   |   |   | 116,699 |   |
|                                            |   |   |   |   |   |   |   |   |
| NET INCREASE IN CASH                            |   |   | 32,543 |   |   |   | 23,080 |   |
| CASH AT BEGINNING OF PERIOD                     |   |   | - |   |   |   | 6,848 |   |
|                                            |   |   |   |   |   |   |   |   |
| CASH AT END OF PERIOD                           |   | $ | 32,543 |   |   | $ | 29,928 |   |
|                                            |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF                     |   |   |   |   |   |   |   |   |
| CASH FLOW INFORMATION:                          |   |   |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |   |   |
| CASH PAID FOR:                                  |   |   |   |   |   |   |   |   |
| Interest                                        |   | $ | 955 |   |   | $ | 5,311 |   |
| Income taxes                                    |   |   | - |   |   |   | - |   |
|                                            |   |   |   |   |   |   |   |   |
| NON CASH FINANCING AND INVESTING ACTIVITIES:    |   |   |   |   |   |   |   |   |
| Stock issued in conversion of convertible notes |   | $ | 169,258 |   |   | $ | - |   |
| Common stock issued to settle accounts payable  |   |   | - |   |   |   | 6,000 |   |
| Acquisition of subsidiary for notes payable     |   |   | 1,038,532 |   |   |   | - |   |

----

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| ●       | Direct to Consumer: We plan to use direct response marketing in advertisement and infomercials, running primarily on Radio and TV, websites and national print media.    |
|---------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|          |                                                                                                                                                                     |
|  ● | Wholesale Distribution: We plan to increase our sales from the team of Pro Line Sports existing sales reps calling on U.S. major golf retailers.                         |
|          |                                                                                                                                                                     |
| ●       | Internet Sales: We recently added a sales affiliate program intended to increase our e-comm awareness, SEO ranking and therefore we anticipate an increase in web sales. |
|          |                                                                                                                                                                     |

| ● | International: Asia is a prominent international market where golf as a sport is rapidly growing and we intend to add additional Asian distributors. We also will merge the two company’s distributors into one international network thereby increasing our distributor base. |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                 |
| ● | Call Center and Inside Sales: We plan to further assemble a larger in house telemarketing sales force to sell direct to our consumers and handle both inbound and outbound customer communications and sales.                                                                   |

|                                                         |   |      |        |   |      |   |       |       |   |   | Percentage |   |
|--------------------------------------------------------------|--------|-----------|-------------|--------|-----------|--------|------------|------------|--------|--------|------------|--------|
|                                                         |   | March 31, |        |   | March 31, |   |       | Increase/  |   |   | Increase/  |   |
|                                                         |   | 2011      |        |   | 2010      |   |       | (Decrease) |   |   | (Decrease) |   |
| Revenues                                                     |   | $         | 235,131     |   |      | $      | 67,618     |       |   | $      | 167,513    |   |   | $ | 247.73 | % |
| Cost of Sales                                                |   |      | 72,754      |   |      |   | 29,731     |       |   |   | 43,023     |   |   |   | 144.71 | % |
| Gross Profit                                                 |   |      | 162,377     |   |      |   | 37,887     |       |   |   | 124,490    |   |   |   | 328.58 | % |
| Operating Expenses                                           |   |      | (407,918    | )      |      |   | (194,069   | )          |   |   | (213,849   | )      |   |   | 110.19 | % |
| Other Income (Expenses)                                      |   |      | (174,554    | )      |      |   | (28,125    | )          |   |   | (146,429   | )      |   |   | 520.64 | % |
| Income Taxes                                                 |   |      | -           |   |      |   | -          |       |   |   | -          |   |   |   | - |   |
| Net Loss                                                     |   | $         | (420,095    | )      |      | $      | (184,307   | )          |   | $      | (235,788   | )      |   | $ | 127.93 | % |
|                                                         |   |      |        |   |      |   |       |       |   |   |       |   |   |   |   |   |
| Basic and Diluted Loss Per Common Shares                     |   | $         | (0.00       | )      |      | $      | (0.01      | )          |   |   |       |   |   |   |   |   |
|                                                         |   |      |        |   |      |   |       |       |   |   |       |   |   |   |   |   |
| Weighted Average Basic and Diluted Common Shares Outstanding |   |      | 208,179,548 |   |      |   | 19,492,609 |       |   |   |       |   |   |   |   |   |

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| Exhibits. No. |   | Description                                                                                                                          |
|---------------|--------|--------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                 |
| 31.1          |   | Certification pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith. |
| 32.1          |   | Certification pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith. |

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|                          | FEEL GOLF COMPANY, INC.(Registrant) |                                                          |   |
|-------------------------------|-------------------------------------|---------------------------------------------------------------|--------|
|                          |                                |                                                          |   |   |
| Date:  May 13, 2011 | By:                                 | /s/ Lee Miller                                                |   |   |
|                          |                                | Lee MillerChief Executive Officer and Chief Financial Officer |   |   |

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