----

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| 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 June 30, 2010 (Unaudited) and December 31, 2009                                    | F-2    |
|                                                 | Condensed Statements of Operations for the Three and Six Months Ended June 30, 2010 and June 30, 2009 (Unaudited) | F-3    |
|                                                 | Condensed Statements of Cash Flows for the Three and Six Months Ended June 30, 2010 and June 30, 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                                    | 6      |
|                                                 | Item 4T  — Controls and Procedures                                                                | 6      |
|                                                 |                                                                                                              |   |
| Part II — Other Information                    |                                                                                                              |
|                                                 |                                                                                                              |
|                                                 | Item 1 — Legal Proceedings                                                                             | 7      |
|                                                 | Item 1A — Risk Factors                                                                                      | 7      |
|                                                 | Item 2 — Unregistered Sales of Equity Securities and Use of Proceeds                                   | 7      |
|                                                 | Item 3 — Defaults Upon Senior Securities                                                               | 7      |
|                                                 | Item 4 — Submission of Matters to a Vote of Security Holders                                           | 7      |
|                                                 | Item 5 — Other Information                                                                             | 7      |
|                                                 | Item 6 —Exhibits                                                                                       | 7      |
| Certification of CEO and CFO Pursuant to Section 302 |                                                                                                              |
| Certification of Officers Pursuant to Section 906    |                                                                                                              |

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

----

| ASSETS                                                |        |
|-------------------------------------------------------|-------------|
|                                                  |        |   |   |   |   |   |
|                                                  | June 30,    |   | December 31, |   |
|                                                  | 2010        |   | 2009 |   |
|                                                  | (Unaudited) |   |   |   |
| CURRENT ASSETS                                        |        |   |   |   |   |   |
| Cash                                                  |        | $ | 5,114 |   |   | $ | 6,848 |   |
| Accounts receivable, net                              |        |   | 19,656 |   |   |   | 17,484 |   |
| Barter receivable                                     |        |   | 9,948 |   |   |   | 64,828 |   |
| Receivable from shareholder                           |        |   | 7,794 |   |   |   | 17,137 |   |
| Inventory, net                                        |        |   | 1,825,474 |   |   |   | 1,929,647 |   |
| Prepaid expenses                                      |        |   | 179,383 |   |   |   | 48,032 |   |
| Total Current Assets                                  |        |   | 2,047,369 |   |   |   | 2,083,976 |   |
|                                                  |        |   |   |   |   |   |   |   |
| PROPERTY, PLANT and EQUIPMENT, net                    |        |   | 476,835 |   |   |   | 523,653 |   |
|                                                  |        |   |   |   |   |   |   |   |
| OTHER ASSETS                                          |        |   |   |   |   |   |   |   |
| Intellectual property, net                            |        |   | 740,877 |   |   |   | 828,039 |   |
| Other assets                                          |        |   | 3,400 |   |   |   | 3,952 |   |
|                                                  |        |   |   |   |   |   |   |   |
| TOTAL ASSETS                                          |        | $ | 3,268,481 |   |   | $ | 3,439,620 |   |
|                                                  |        |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY                  |        |
|                                                  |        |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                   |        |   |   |   |   |   |   |   |
| Accounts payable and accrued expenses                 |        | $ | 410,788 |   |   | $ | 394,458 |   |
| Total Current Liabilities                             |        |   | 410,788 |   |   |   | 394,458 |   |
|                                                  |        |   |   |   |   |   |   |   |
| LONG-TERM LIABILITIES                                 |        |   |   |   |   |   |   |   |
| Convertible debenture, net                            |        |   | 27,980 |   |   |   | - |   |
| Related party notes payable                           |        |   | 795,778 |   |   |   | 796,437 |   |
| Total Long-term Liabilities                           |        |   | 823,758 |   |   |   | 796,437 |   |
|                                                  |        |   |   |   |   |   |   |   |
| TOTAL LIABILITIES                                     |        |   | 1,234,546 |   |   |   | 1,190,895 |   |
|                                                  |        |   |   |   |   |   |   |   |
| STOCKHOLDERS' EQUITY                                  |        |   |   |   |   |   |   |   |
| Preferred stock, $0.0001 par value; 10,000,000 shares |        |   |   |   |   |   |   |   |
| authorized, 708,200  and -0- shares         |        |   |   |   |   |   |   |   |
| issued and outstanding, respectively                  |        |   | 71 |   |   |   | - |   |
| Common stock, $0.001 par value; 2,000,000,000 shares  |        |   |   |   |   |   |   |   |
| authorized, 76,012,330 and 19,406,179 shares          |        |   |   |   |   |   |   |   |
| issued and outstanding, respectively                  |        |   | 76,013 |   |   |   | 19,407 |   |
| Additional paid-in capital                            |        |   | 12,810,024 |   |   |   | 8,618,601 |   |
| Accumulated deficit                                   |        |   | (10,852,173 | ) |   |   | (6,389,283 | ) |
| Total Stockholders' Equity                            |        |   | 2,033,935 |   |   |   | 2,248,725 |   |
|                                                  |        |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY            |        | $ | 3,268,481 |   |   | $ | 3,439,620 |   |

----

|                                               |   | For the Three Months Ended |       |   | For the Six Months Ended |   |
|----------------------------------------------------|--------|----------------------------|------------|--------|--------------------------|--------|
|                                               |   | June 30,                   |       |   | June 30,                 |   |
|                                               |   | 2010                       |       |   | 2009                     |   |   | 2010 |   |   | 2009 |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |
| REVENUES, NET                                      |   | $                          | 149,738    |   |                     | $      | 183,092 |   |   | $ | 217,356 |   |   | $ | 251,955 |   |
| COST OF SALES                                      |   |                       | 138,163    |   |                     |   | 38,861 |   |   |   | 167,894 |   |   |   | 67,783 |   |
| GROSS PROFIT                                       |   |                       | 11,575     |   |                     |   | 144,231 |   |   |   | 49,462 |   |   |   | 184,172 |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES                                 |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| Salaries                                           |   |                       | 24,671     |   |                     |   | 24,371 |   |   |   | 47,124 |   |   |   | 47,199 |   |
| Stock based compensation                           |   |                       | 3,923,360  |   |                     |   | 49,032 |   |   |   | 3,923,360 |   |   |   | 160,000 |   |
| Advertising                                        |   |                       | 129,912    |   |                     |   | 2,404 |   |   |   | 155,073 |   |   |   | 9,241 |   |
| Professional fees                                  |   |                       | 51,636     |   |                     |   | 30,012 |   |   |   | 75,981 |   |   |   | 46,595 |   |
| Depreciation                                       |   |                       | 32,071     |   |                     |   | 13,347 |   |   |   | 137,461 |   |   |   | 22,839 |   |
| Other selling, general and administrative expenses |   |                       | 37,127     |   |                     |   | 239,401 |   |   |   | 72,683 |   |   |   | 277,093 |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| Total Operating Expenses                           |   |                       | 4,198,777  |   |                     |   | 358,567 |   |   |   | 4,411,682 |   |   |   | 562,967 |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS                               |   |                       | (4,187,202 | )      |                     |   | (214,336 | ) |   |   | (4,362,220 | ) |   |   | (378,795 | ) |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| OTHER INCOME AND (EXPENSE)                         |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| Interest income                                    |   |                       | 1          |   |                     |   | - |   |   |   | 270 |   |   |   | - |   |
| Interest expense                                   |   |                       | (63,581    | )      |                     |   | (4,752 | ) |   |   | (78,037 | ) |   |   | (3,941 | ) |
| Interest expense - related party                   |   |                       | (8,965     | )      |                     |   | (22,858 | ) |   |   | (22,903 | ) |   |   | (46,493 | ) |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| Total Other Income and (Expense)                   |   |                       | (72,545    | )      |                     |   | (27,610 | ) |   |   | (100,670 | ) |   |   | (50,434 | ) |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS BEFORE TAXES                              |   |                       | (4,259,747 | )      |                     |   | (241,946 | ) |   |   | (4,462,890 | ) |   |   | (429,229 | ) |
| PROVISION FOR INCOME TAXES                         |   |                       | -          |   |                     |   | - |   |   |   | - |   |   |   | - |   |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS                                           |   | $                          | (4,259,747 | )      |                     | $      | (241,946 | ) |   | $ | (4,462,890 | ) |   | $ | (429,229 | ) |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| BASIC AND DILUTED LOSS PER COMMON SHARE            |   | $                          | (0.10      | )      |                     | $      | (0.02 | ) |   | $ | (0.14 | ) |   | $ | (0.03 | ) |
|                                               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF BASIC AND               |   |                       |       |   |                     |   |   |   |   |   |   |   |   |   |   |   |
| DILUTED COMMON SHARES OUTSTANDING                  |   |                       | 44,598,213 |   |                     |   | 16,032,363 |   |   |   | 32,114,763 |   |   |   | 15,938,969 |   |

----

|                                               |   |                 |    |   |              |   |   |    |   |   |        |   |   | Additional |   |   |    |   |       |   |   |
|----------------------------------------------------|--------|----------------------|---------|--------|-------------------|--------|--------|---------|--------|--------|-------------|--------|--------|------------|--------|--------|---------|--------|------------|--------|--------|
|                                               |   | Preferred Stock |    |   | Common Stock |   |   | Paid-In |   |   | Accumulated |   |   |       |   |
|                                               |   | Shares               |    |   | Amount            |   |   | Shares  |   |   | Amount      |   |   | Capital    |   |   | Deficit |   |       | Total  |   |
| Balance, December 31, 2008 (Restated)              |   |                 | -       |   |              | $      | -      |    |   |   | 15,845,575  |   |   | $          | 15,846 |   |    | $      | 4,696,755  |   |   | $ | (5,453,684 | ) |   | $ | (741,083 | ) |
|                                               |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| Commons stock issued for services                  |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| at an average of $0.27 per share                   |   |                 | -       |   |              |   | -      |    |   |   | 2,310,600   |   |   |       | 2,311  |   |    |   | 623,839    |   |   |   | - |   |   |   | 626,150 |   |
| Stock issued for purchase of assets                |   |                 | -       |   |              |   | -      |    |   |   | 1,250,000   |   |   |       | 1,250  |   |    |   | 3,273,257  |   |   |   | - |   |   |   | 3,274,507 |   |
| Fair value of services donated by shareholder      |   |                 | -       |   |              |   | -      |    |   |   | -           |   |   |       | -      |   |    |   | 24,750     |   |   |   | - |   |   |   | 24,750 |   |
| Net loss for the year                              |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| ended December 31, 2009                            |   |                 | -       |   |              |   | -      |    |   |   | -           |   |   |       | -      |   |    |   | -          |   |   |   | (935,599 | ) |   |   | (935,599 | ) |
| 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 (unaudited)                     |   |                 | -       |   |              |   | -      |    |   |   | 100,000     |   |   |       | 100    |   |    |   | 5,900      |   |   |   | - |   |   |   | 6,000 |   |
| Common stock issued to settle accounts             |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| payable at $0.04 per share (unaudited)             |   |                 | -       |   |              |   | -      |    |   |   | 150,000     |   |   |       | 150    |   |    |   | 5,850      |   |   |   | - |   |   |   | 6,000 |   |
| Common stock issued for services at an             |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| average of $0.01 per share (unaudited)             |   |                 | -       |   |              |   | -      |    |   |   | 53,285,880  |   |   |       | 53,286 |   |    |   | 486,152    |   |   |   | - |   |   |   | 539,438 |   |
| Common stock issued in conversion of debt at an    |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| average of $0.01 per share (unaudited)             |   |                 | -       |   |              |   | -      |    |   |   | 3,070,275   |   |   |       | 3,070  |   |    |   | 14,130     |   |   |   | - |   |   |   | 17,200 |   |
| Preferred stock issued for services at an          |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
|  average of $5.00 per share (unaudited)       |   |                 | 708,200 |   |              |   | 71     |    |   |   | -           |   |   |       | -      |   |    |   | 3,540,929  |   |   |   | - |   |   |   | 3,541,000 |   |
| Value of beneficial conversion feature (unaudited) |   |                 | -       |   |              |   | -      |    |   |   | -           |   |   |       | -      |   |    |   | 138,462    |   |   |   | - |   |   |   | 138,462 |   |
| Net loss for the six months                        |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| ended June 30, 2010 (unaudited)                    |   |                 | -       |   |              |   | -      |    |   |   | -           |   |   |       | -      |   |    |   | -          |   |   |   | (4,462,890 | ) |   |   | (4,462,890 | ) |
|                                               |   |                 |    |   |              |   |   |    |   |   |        |   |   |       |   |   |    |   |       |   |   |   |   |   |   |   |   |   |
| Balance, June 30, 2010 (unaudited)                 |   |                 | 708,200 |   |              | $      | 71     |    |   |   | 76,012,330  |   |   | $          | 76,013 |   |    | $      | 12,810,024 |   |   | $ | (10,852,173 | ) |   | $ | 2,033,935 |   |

----

|                                          |   | For the Six Months Ended |       |
|-----------------------------------------------|--------|--------------------------|------------|
|                                          |   | June 30,                 |       |
|                                          |   | 2010                     |       |   | 2009 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES          |   |                     |       |   |   |   |
|                                          |   |                     |       |   |   |   |
| Net Loss                                      |   | $                        | (4,462,890 | ) |   | $ | (429,229 | ) |
| Adjustments to Reconcile Net Loss to Net      |   |                     |       |   |   |   |   |   |
| Cash Used by Operating Activities:            |   |                     |       |   |   |   |   |   |
| Depreciation                                  |   |                     | 133,980    |   |   |   | 22,839 |   |
| Stock issued for services                     |   |                     | 3,930,438  |   |   |   | 315,775 |   |
| Amortization of beneficial conversion feature |   |                     | 33,642     |   |   |   | - |   |
| Changes in operating assets and liabilities:  |   |                     |       |   |   |   |   |   |
| Accounts receivable                           |   |                     | (2,172     | ) |   |   | 15,797 |   |
| Barter receivable                             |   |                     | 54,880     |   |   |   | 8,718 |   |
| Inventory                                     |   |                     | 104,173    |   |   |   | 105 |   |
| Receivable from shareholder                   |   |                     | 9,343      |   |   |   | 1,000 |   |
| Prepaid expenses                              |   |                     | 18,650     |   |   |   | (3,216 | ) |
| Accounts payable and accrued expenses         |   |                     | 22,330     |   |   |   | 51,243 |   |
| Other assets                                  |   |                     | 552        |   |   |   | 444 |   |
|                                          |   |                     |       |   |   |   |   |   |
| Net Cash Used in Operating Activities         |   |                     | (157,074   | ) |   |   | (16,524 | ) |
|                                          |   |                     |       |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES          |   |                     |       |   |   |   |   |   |
|                                          |   |                     |       |   |   |   |   |   |
| Purchase of property and equipment            |   |                     | -          |   |   |   | (3,200 | ) |
|                                          |   |                     |       |   |   |   |   |   |
| Net Cash Used in Investing Activities         |   |                     | -          |   |   |   | (3,200 | ) |
|                                          |   |                     |       |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES          |   |                     |       |   |   |   |   |   |
|                                          |   |                     |       |   |   |   |   |   |
| Net proceeds from sale of common stock        |   |                     | 6,000      |   |   |   | - |   |
| Repayment of related party payable            |   |                     | (68,723    | ) |   |   | (49,877 | ) |
| Proceeds from related party notes payable     |   |                     | 68,063     |   |   |   | 82,843 |   |
| Proceeds from notes payable                   |   |                     | 150,000    |   |   |   | 5,117 |   |
|                                          |   |                     |       |   |   |   |   |   |
| Net Cash Provided by Financing Activities     |   |                     | 155,340    |   |   |   | 38,083 |   |
|                                          |   |                     |       |   |   |   |   |   |
| NET DECREASE IN CASH                          |   |                     | (1,734     | ) |   |   | 18,359 |   |
| CASH AT BEGINNING OF PERIOD                   |   |                     | 6,848      |   |   |   | 5,220 |   |
| CASH AT END OF PERIOD                         |   | $                        | 5,114      |   |   | $ | 23,579 |   |
|                                          |   |                     |       |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF                   |   |                     |       |   |   |   |   |   |
| CASH FLOW INFORMATION                         |   |                     |       |   |   |   |   |   |
| CASH PAID FOR:                                |   |                     |       |   |   |   |   |   |
| Interest                                      |   | $                        | 22,962     |   |   | $ | 18,272 |   |
| Income taxes                                  |   |                     | -          |   |   |   | - |   |
| NON CASH FINANCING AND INVESTING ACTIVITIES   |   |                     |       |   |   |   |   |   |
| None                                          |   |                     |       |   |   |   |   |   |

----

----

----

----

| ·   | 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.  |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                                         |   |     |       |   |     |   |       |       |   |   | Percentage |   |
|--------------------------------------------------------------|--------|----------|------------|--------|----------|--------|------------|------------|--------|--------|------------|--------|
|                                                         |   | June 30, |       |   | June 30, |   |       | Increase/  |   |   | Increase/  |   |
|                                                         |   | 2010     |       |   | 2009     |   |       | (Decrease) |   |   | (Decrease) |   |
| Revenues                                                     |   | $        | 149,738    |   |     | $      | 183,092    |       |   | $      | (33,354    | )      |   | $ | -18 | % |
| Cost of Sales                                                |   |     | 138,163    |   |     |   | 38,861     |       |   |   | 99,302     |   |   |   | 256 | % |
| Gross Profit                                                 |   |     | 11,575     |   |     |   | 144,231    |       |   |   | (132,656   | )      |   |   | -92 | % |
| Operating Expenses                                           |   |     | (4,198,777 | )      |     |   | (358,567   | )          |   |   | (3,840,210 | )      |   |   | 1071 | % |
| Other Income (Expenses)                                      |   |     | (72,545    | )      |     |   | (27,610    | )          |   |   | (44,935    | )      |   |   | 163 | % |
| Income Taxes                                                 |   |     | -          |   |     |   | -          |       |   |   | -          |   |   |   | 0 | % |
| Net Loss                                                     |   | $        | (4,259,747 | )      |     | $      | (241,946   | )          |   | $      | (4,017,801 | )      |   | $ | 1661 | % |
|                                                         |   |     |       |   |     |   |       |       |   |   |       |   |   |   |   |   |
| Basic and Diluted Loss Per Common Shares                     |   | $        | (0.10      | )      |     | $      | (0.02      | )          |   | $      | (0.08      | )      |   |   | 531 | % |
|                                                         |   |     |       |   |     |   |       |       |   |   |       |   |   |   |   |   |
| Weighted Average Basic and Diluted Common Shares Outstanding |   |     | 44,598,213 |   |     |   | 16,032,363 |       |   |   | 28,752,468 |   |   |   |   |   |

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|                                                         |   |     |       |   |     |   |       |       |   |   | Percentage |   |
|--------------------------------------------------------------|--------|----------|------------|--------|----------|--------|------------|------------|--------|--------|------------|--------|
|                                                         |   | June 30, |       |   | June 30, |   |       | Increase/  |   |   | Increase/  |   |
|                                                         |   | 2010     |       |   | 2009     |   |       | (Decrease) |   |   | (Decrease) |   |
| Revenues                                                     |   | $        | 217,356    |   |     | $      | 251,955    |       |   | $      | (34,599    | )      |   | $ | -14 | % |
| Cost of Sales                                                |   |     | 167,894    |   |     |   | 67,783     |       |   |   | 100,111    |   |   |   | 148 | % |
| Gross Profit                                                 |   |     | 49,462     |   |     |   | 184,172    |       |   |   | (134,710   | )      |   |   | -73 | % |
| Operating Expenses                                           |   |     | (4,411,682 | )      |     |   | (562,967   | )          |   |   | (3,848,715 | )      |   |   | 684 | % |
| Other Income (Expenses)                                      |   |     | (100,670   | )      |     |   | (50,434    | )          |   |   | (50,236    | )      |   |   | 100 | % |
| Income Taxes                                                 |   |     | -          |   |     |   | -          |       |   |   | -          |   |   |   | 0 | % |
| Net Loss                                                     |   | $        | (4,462,890 | )      |     | $      | (429,229   | )          |   | $      | (4,033,661 | )      |   | $ | 940 | % |
|                                                         |   |     |       |   |     |   |       |       |   |   |       |   |   |   |   |   |
| Basic and Diluted Loss Per Common Shares                     |   | $        | (0.14      | )      |     | $      | (0.03      | )          |   | $      | (0.11      | )      |   |   | 418 | % |
|                                                         |   |     |       |   |     |   |       |       |   |   |       |   |   |   |   |   |
| Weighted Average Basic and Diluted Common Shares Outstanding |   |     | 32,114,763 |   |     |   | 15,938,969 |       |   |   | 16,175,794 |   |   |   |   |   |

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| Exhibits. No. |   | Description                                                                                                                                                   |
|---------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1          |   | Certification Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith.                                                         |
|          |   |                                                                                                                                                          |
| 32.1          |   | Certification of Officers pursuant to 18 U.S.C. Section 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: August 16, 2010 | By:                                 | /s/ Lee Miller                                                |   |
|                  |                                | Lee MillerChief Executive Officer and Chief Financial Officer |   |
|                  |                                |                                                          |   |

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