----

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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) |
|                                     |   |                   |
| 1354-T Dayton Street Salinas, CA         |   | 93901                  |
| (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      |

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|                                                     |                                                                                                                          | Page   |
|----------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                     |                                                                                                                          |   |
| Part I — Financial Information                     |                                                                                                                          |
|                                                     |                                                                                                                          |
|                                                     | Item 1 — Financial Statements                                                                                      | F-1    |
|                                                     |   Condensed Balance Sheets as of March 31, 2010 (Unaudited) and December 31, 2009                                        | F-2    |
|                                                     |    Condensed Statements of Operations for the Three Months Ended March 31, 2010 and March 31, 2009 (Unaudited) | F-3    |
|                                                     |  Condensed Statements of Cash Flows for the Three Months Ended March 31, 2010 and March 31, 2009(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 4T  — 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                                                                                                   | 6      |
|   Certification of CEO Pursuant to Section 302      |                                                                                                                          |
|   Certification of CFO Pursuant to Section 302      |                                                                                                                          |
|   Certification of Officers Pursuant to Section 906 |                                                                                                                          |

----

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

----

| ASSETS                                                 |        |
|--------------------------------------------------------|-------------|
|                                                   | March 31,   |   | December 31, |   |
|                                                   | 2010        |   | 2009 |   |
|                                                   | (Unaudited) |   | (Audited) |   |
| CURRENT ASSETS                                         |        |   |   |   |   |   |
|                                                   |        |   |   |   |   |   |
| Cash                                                   |        | $ | 29,928 |   |   | $ | 6,848 |   |
| Accounts receivable, net                               |        |   | 17,823 |   |   |   | 17,484 |   |
| Barter receivable                                      |        |   | 64,343 |   |   |   | 64,828 |   |
| Receivable from shareholder                            |        |   | 8,568 |   |   |   | 17,137 |   |
| Inventory, net                                         |        |   | 1,912,739 |   |   |   | 1,929,647 |   |
| Prepaid expenses                                       |        |   | 33,462 |   |   |   | 48,032 |   |
| Total Current Assets                                   |        |   | 2,066,863 |   |   |   | 2,083,976 |   |
|                                                   |        |   |   |   |   |   |   |   |
| PROPERTY, PLANT and EQUIPMENT, net                     |        |   | 500,245 |   |   |   | 523,653 |   |
|                                                   |        |   |   |   |   |   |   |   |
| OTHER ASSETS                                           |        |   |   |   |   |   |   |   |
| Intellectual property, net                             |        |   | 784,458 |   |   |   | 828,039 |   |
| Other assets                                           |        |   | 3,952 |   |   |   | 3,952 |   |
|                                                   |        |   |   |   |   |   |   |   |
| TOTAL ASSETS                                           |        | $ | 3,355,518 |   |   | $ | 3,439,620 |   |
|                                                   |        |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY                   |        |
|                                                   |        |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                    |        |   |   |   |   |   |   |   |
|                                                   |        |   |   |   |   |   |   |   |
| Accounts payable and accrued expenses                  |        | $ | 363,633 |   |   | $ | 394,458 |   |
| Total Current Liabilities                              |        |   | 363,633 |   |   |   | 394,458 |   |
|                                                   |        |   |   |   |   |   |   |   |
| LONG-TERM LIABILITIES                                  |        |   |   |   |   |   |   |   |
|                                                   |        |   |   |   |   |   |   |   |
| Convertible debenture, net                             |        |   | 12,791 |   |   |   | - |   |
| Related party notes payable                            |        |   | 757,136 |   |   |   | 796,437 |   |
| Total Long-term Liabilities                            |        |   | 769,927 |   |   |   | 796,437 |   |
|                                                   |        |   |   |   |   |   |   |   |
| TOTAL LIABILITIES                                      |        |   | 1,133,560 |   |   |   | 1,190,895 |   |
|                                                   |        |   |   |   |   |   |   |   |
| STOCKHOLDERS' EQUITY                                   |        |   |   |   |   |   |   |   |
|                                                   |        |   |   |   |   |   |   |   |
| Preferred stock, $0.0001 pare value; 10,000,000 shares |        |   |   |   |   |   |   |   |
| authorized, no shares outstanding                      |        |   | - |   |   |   | - |   |
| Common stock, $0.001 par value; 2,000,000,000 shares   |        |   |   |   |   |   |   |   |
| authorized, 19,706,055 and 19,406,179 shares           |        |   |   |   |   |   |   |   |
| issued and outstanding, respectively                   |        |   | 19,707 |   |   |   | 19,407 |   |
| Additional paid-in capital                             |        |   | 8,775,841 |   |   |   | 8,618,601 |   |
| Accumulated deficit                                    |        |   | (6,573,590 | ) |   |   | (6,389,283 | ) |
| Total Stockholders' Equity                             |        |   | 2,221,958 |   |   |   | 2,248,725 |   |
|                                                   |        |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY             |        | $ | 3,355,518 |   |   | $ | 3,439,620 |   |

----

|                                               |   | For the Three Months Ended |       |
|----------------------------------------------------|--------|----------------------------|------------|
|                                               |   | March 31,                  |       |
|                                               |   | 2010                       |       |   | 2009 |   |
|                                               |   |                       |       |   | (Restated) |   |
|                                               |   |                       |       |   |   |   |
| REVENUES, NET                                      |   | $                          | 67,618     |   |   | $ | 68,766 |   |
| COST OF SALES                                      |   |                       | 29,731     |   |   |   | 28,922 |   |
| GROSS PROFIT                                       |   |                       | 37,887     |   |   |   | 39,844 |   |
|                                               |   |                       |       |   |   |   |   |   |
| OPERATING EXPENSES                                 |   |                       |       |   |   |   |   |   |
| Salaries                                           |   |                       | 22,453     |   |   |   | 35,433 |   |
| Advertising                                        |   |                       | 25,161     |   |   |   | 10,305 |   |
| Rent                                               |   |                       | 9,300      |   |   |   | 10,455 |   |
| Professional fees                                  |   |                       | 43,910     |   |   |   | 131,658 |   |
| Depreciation                                       |   |                       | 66,989     |   |   |   | 9,492 |   |
| Other selling, general and administrative expenses |   |                       | 26,256     |   |   |   | 15,852 |   |
|                                               |   |                       |       |   |   |   |   |   |
| Total Operating Expenses                           |   |                       | 194,069    |   |   |   | 213,195 |   |
|                                               |   |                       |       |   |   |   |   |   |
| LOSS FROM OPERATIONS                               |   |                       | (156,182   | ) |   |   | (173,351 | ) |
|                                               |   |                       |       |   |   |   |   |   |
| OTHER INCOME AND (EXPENSE)                         |   |                       |       |   |   |   |   |   |
|                                               |   |                       |       |   |   |   |   |   |
| Interest income                                    |   |                       | 269        |   |   |   | 97 |   |
| Interest expense                                   |   |                       | (14,456    | ) |   |   | (9,170 | ) |
| Interest expense - related party                   |   |                       | (13,938    | ) |   |   | (13,653 | ) |
|                                               |   |                       |       |   |   |   |   |   |
| NET LOSS BEFORE TAXES                              |   |                       | (184,307   | ) |   |   | (196,077 | ) |
|                                               |   |                       |       |   |   |   |   |   |
| Income taxes                                       |   |                       | -          |   |   |   | - |   |
|                                               |   |                       |       |   |   |   |   |   |
| NET LOSS                                           |   | $                          | (184,307   | ) |   | $ | (196,077 | ) |
|                                               |   |                       |       |   |   |   |   |   |
| BASIC AND DILUTED LOSS PER COMMON SHARE            |   | $                          | (0.01      | ) |   | $ | (0.01 | ) |
|                                               |   |                       |       |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF BASIC AND               |   |                       |       |   |   |   |   |   |
| DILUTED COMMON SHARES OUTSTANDING                  |   |                       | 19,492,609 |   |   |   | 15,845,745 |   |

----

|                                   |   |         |       |   |    |   |   | Additional  |   |   |      |   |   |   |       |
|----------------------------------------|--------|--------------|------------|--------|---------|--------|--------|-------------|--------|--------|-----------|--------|--------|--------|------------|
|                                   |   | Common Stock |       |   | Paid-In |   |   | Accumulated |   |   |      |   |
|                                   |   | 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 $0.14 per share             |   |         | 49,880     |   |    |   | 50     |        |   |   | 7,028     |   |   |   | -          |   |   |   | 7,078 |   |
|                                   |   |         |       |   |    |   |   |        |   |   |      |   |   |   |       |   |   |   |   |   |
| Value of beneficial conversion feature |   |         | -          |   |    |   | -      |        |   |   | 138,462   |   |   |   | -          |   |   |   | 138,462 |   |
|                                   |   |         |       |   |    |   |   |        |   |   |      |   |   |   |       |   |   |   |   |   |
| Net loss for the three months          |   |         |       |   |    |   |   |        |   |   |      |   |   |   |       |   |   |   |   |   |
| ended March 31, 2010                   |   |         | -          |   |    |   | -      |        |   |   | -         |   |   |   | (184,307   | ) |   |   | (184,307 | ) |
|                                   |   |         |       |   |    |   |   |        |   |   |      |   |   |   |       |   |   |   |   |   |
| Balance, March 31, 2010                |   |         | 19,706,055 |   |    | $      | 19,707 |        |   | $      | 8,775,841 |   |   | $      | (6,573,590 | ) |   | $ | 2,221,958 |   |

----

|                                          |   | For the Three Months Ended |     |
|-----------------------------------------------|--------|----------------------------|----------|
|                                          |   | March 31,                  |     |
|                                          |   | 2010                       |     |   | 2009 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES          |   |                       |     |   | (Restated) |   |
|                                          |   |                       |     |   |   |   |
| Net Loss                                      |   | $                          | (184,307 | ) |   | $ | (196,077 | ) |
| Adjustments to Reconcile Net Loss to Net      |   |                       |     |   |   |   |   |   |
| Cash Used by Operating Activities:            |   |                       |     |   |   |   |   |   |
| Depreciation                                  |   |                       | 66,989   |   |   |   | 9,492 |   |
| Stock issued for services                     |   |                       | 7,078    |   |   |   | 110,968 |   |
| Stock issued to settle accounts payable       |   |                       | 6,000    |   |   |   | - |   |
| Services donated by company officer           |   |                       | -        |   |   |   | 8,250 |   |
| Amortization of beneficial conversion feature |   |                       | 1,253    |   |   |   | - |   |
| Changes in operating assets and liabilities:  |   |                       |     |   |   |   |   |   |
| Accounts receivable                           |   |                       | (339     | ) |   |   | 19,785 |   |
| Barter receivable                             |   |                       | 485      |   |   |   | 2,350 |   |
| Inventory                                     |   |                       | 16,908   |   |   |   | 8,655 |   |
| Receivable from shareholder                   |   |                       | 8,569    |   |   |   | - |   |
| Prepaid expenses                              |   |                       | 14,570   |   |   |   | (2,507 | ) |
| Accounts payable and accrued expenses         |   |                       | (30,825  | ) |   |   | 7,262 |   |
| Other assets                                  |   |                       | -        |   |   |   | 696 |   |
|                                          |   |                       |     |   |   |   |   |   |
| Net Cash Used in Operating Activities         |   |                       | (93,619  | ) |   |   | (31,126 | ) |
|                                          |   |                       |     |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES          |   |                       |     |   |   |   |   |   |
|                                          |   |                       |     |   |   |   |   |   |
| Purchase of property and equipment            |   |                       | -        |   |   |   | (2,700 | ) |
|                                          |   |                       |     |   |   |   |   |   |
| Net Cash Used in Investing Activities         |   |                       | -        |   |   |   | (2,700 | ) |
|                                          |   |                       |     |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES          |   |                       |     |   |   |   |   |   |
|                                          |   |                       |     |   |   |   |   |   |
| Net proceeds from sale of common stock        |   |                       | 6,000    |   |   |   | - |   |
| Repayment of related party payable            |   |                       | (54,049  | ) |   |   | (8,023 | ) |
| Proceeds from related party notes payable     |   |                       | 14,748   |   |   |   | 52,956 |   |
| Proceeds from convertible debentures          |   |                       | 150,000  |   |   |   | - |   |
|                                          |   |                       |     |   |   |   |   |   |
| Net Cash Provided by Financing Activities     |   |                       | 116,699  |   |   |   | 44,933 |   |
|                                          |   |                       |     |   |   |   |   |   |
| NET INCREASE IN CASH                          |   |                       | 23,080   |   |   |   | 11,107 |   |
| CASH AT BEGINNING OF PERIOD                   |   |                       | 6,848    |   |   |   | 5,220 |   |
| CASH AT END OF PERIOD                         |   | $                          | 29,928   |   |   | $ | 16,327 |   |
|                                          |   |                       |     |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF                   |   |                       |     |   |   |   |   |   |
| CASH FLOW INFORMATION                         |   |                       |     |   |   |   |   |   |
|                                          |   |                       |     |   |   |   |   |   |
| CASH PAID FOR:                                |   |                       |     |   |   |   |   |   |
| Interest                                      |   | $                          | 15,665   |   |   | $ | 5,311 |   |

----

----

|                  |   | 2010   |      |   | 2009   |   |
|-----------------------|--------|--------|-----------|--------|--------|--------|
| Raw Materials         |   | $      | 970,918   |   |   | $      | 981,063 |   |
| Finished Goods        |   |   | 941,821   |   |   |   | 948,584 |   |
| Total Inventory  |   | $      | 1,912,739 |   |   | $      | 1,929,647 |   |

----

----

| ·   | Direct to Consumer: We plan to use direct response marketing in advertisement and infomercials, running primarily on Golf Channel, websites and national print media. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Wholesale Distribution: We plan to employ a well-trained and efficient sales staff to sell and provide ongoing marketing and in-store support to U.S. major golf retailers. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Internet Sales: We plan to hire a skilled employee to market our line of products on the Internet and on our website. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------|

| ·   | International: Asia is a prominent international market where golf as a sport is rapidly growing. We plan to hire representatives to be responsible for training our international distributors. Our international distributors are responsible for their own marketing and expenditures. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Call Center and Inside Sales: We plan to further assemble an effective in house telemarketing sales force to sell direct to our consumers and handle both inbound and outbound customer communications and sales.  |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                                         |   |          |       |   |          |   |       |               |   |   |                         |
|--------------------------------------------------------------|--------|---------------|------------|--------|---------------|--------|------------|--------------------|--------|--------|------------------------------|
|                                                         |   |          |       |   |          |   |       |               |   |   |                         |   |
|                                                         |   | March 31,2010 |       |   | March 31,2009 |   |       | Increase(Decrease) |   |   | PercentageIncrease(Decrease) |   |
| Revenues                                                     |   | $             | 67,618     |   |          | $      | 68,766     |               |   | $      | (1,148                       | ) |   | $ | -1.7 | % |
| Cost of Sales                                                |   |          | 29,731     |   |          |   | 28,922     |               |   |   | 809                          |   |   |   | 2.8 | % |
| Gross Profit                                                 |   |          | 37,887     |   |          |   | 39,844     |               |   |   | (1,957                       | ) |   |   | -4.9 | % |
| Operating Expenses                                           |   |          | 194,069    |   |          |   | 173,351    |               |   |   | 20,718                       |   |   |   | 12.0 | % |
| Other Expenses                                               |   |          | 28,125     |   |          |   | 22,726     |               |   |   | 5,399                        |   |   |   | 23.8 | % |
| Income Taxes                                                 |   |          | -          |   |          |   | -          |               |   |   | -                            |   |   |   | 0.0 | % |
| Net Loss                                                     |   | $             | (184,307   | )      |          | $      | (156,233   | )                  |   | $      | (28,074                      | ) |   | $ | 18.0 | % |
|                                                         |   |          |       |   |          |   |       |               |   |   |                         |   |   |   |   |   |
| Basic and Diluted Loss Per Common Shares                     |   | $             | (0.01      | )      |          | $      | (0.01      | )                  |   |   | (0.00                        | ) |   |   | 29.0 | % |
|                                                         |   |          |       |   |          |   |       |               |   |   |                         |   |   |   |   |   |
| Weighted Average Basic and Diluted Common Shares Outstanding |   |          | 14,492,609 |   |          |   | 15,845,745 |               |   |   | (1,353,136                   | ) |   |   | -8.5 | % |

----

----

----

----

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

----

|               | FEEL GOLF COMPANY, INC.(Registrant) |                                                          |   |
|--------------------|-------------------------------------|---------------------------------------------------------------|--------|
|               |                                |                                                          |   |   |
| Date: May 12, 2010 | By:                                 | /s/ Lee Miller                                                |   |   |
|               |                                | Lee MillerChief Executive Officer and Chief Financial Officer |   |   |
|               |                                |                                                          |   |   |   |   |
|               |                                |                                                          |   |   |