## UNITED STATESSECURITIES AND
EXCHANGE COMMISSIONWashington,
D.C. 20549

## FORM 10-QSB

## (Mark One)

[X] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

## For the quarterly period ended September 30, 2002 .

or

[   ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

For the transition period from ______to______.

Commission File Number 333-63460

WISEDRIVER.COM, INC.
(Exact name of registrant as specified in its charter)

|Delaware                        | 65-0908171         
|------------------------------- | -------------------
|(State or other jurisdiction of | (I.R.S. Employer   
|incorporation or organization)  | Identification No.)

405 Lexington Avenue, 47th Floor
New York, New York  10174
(Address of principal executive offices) (Zip Code)
(212) 716-1500
(Registrant''s telephone number, including area code)

1221 Brickell Avenue, Suite 900
Miami, FL  33131
(Former name, former address and former fiscal year,
if changed since last report)

Indicate by check mark
whether the registrant (1) has filed all reports required to be filed by Section
13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
months (or such shorter periods that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.

| | Yes |  |  | No | X
| | --- |  |  | -- | -

State the number of shares outstanding of each of the issuer''s classes of common equity, as
of the latest practical date:  As of November 14, 2002 the Company had 7,918,300
shares of common stock outstanding, $0.0001 par value.

PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements:

Basis of Presentation

The accompanying reviewed
financial statements are presented in accordance with generally accepted
accounting principles for interim financial information and the instructions to
Form 10-QSB and item 310 under subpart A of Regulation S-B. Accordingly, they do
not include all of the information and footnotes required by generally accepted
accounting principles for complete financial statements. In the opinion of
management, all adjustments (consisting only of normal recurring accruals)
considered necessary in order to make the financial statements not misleading,
have been included. Operating results for the nine months ended September 30, 2002
are not necessarily indicative of results that may be expected for the year
ending December 31, 2002. The financial statements are presented on the accrual
basis.

---

WISEDRIVER.COM, INC. AND SUBSIDIARY
( A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2002 AND DECEMBER 31, 2001
AND FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2002 AND 2001
AND FOR THE PERIOD MARCH 16, 1999 (DATE OF INCEPTION)
THROUGH SEPTEMBER 30, 2002

## WISEDRIVER.COM, INC. AND SUBSIDIARY
( A DEVELOPMENT STAGE COMPANY)
TABLE OF CONTENTS

---

|                                                                                                                                                                                                                            | Page(s)
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------
|CONSOLIDATED FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2002 AND DECEMBER 31, 2001 AND FOR THE NINE MONTHS
ENDED SEPTEMBER 30, 2002 AND 2001 AND FOR THE PERIOD
MARCH 16, 1999 (DATE OF INCEPTION) THROUGH SEPTEMBER 30, 2002 |        
|                                                                                                                                                                                                                            |        
|Consolidated balance sheets                                                                                                                                                                                                 | 1      
|                                                                                                                                                                                                                            |        
|Consolidated statements of operations                                                                                                                                                                                       | 2      
|                                                                                                                                                                                                                            |        
|Consolidated statements of changes
in stockholders' deficit                                                                                                                                                                 | 3      
|                                                                                                                                                                                                                            |        
|Consolidated statements of cash flows                                                                                                                                                                                       | 4-5    
|                                                                                                                                                                                                                            |        
|Notes to consolidated financial statements                                                                                                                                                                                  | 6-11   

`WISEDRIVER.COM, INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)

CONSOLIDATED BALANCE SHEETS
---------------------------------------------------------------------------------------------------

                                                            (UNAUDITED)
                                                            SEPTEMBER 30,            DECEMBER 31,
                                                                2002                     2001
                                                      ---------------------- ----------------------

ASSETS

CURRENT ASSETS:

    Cash                                              $              21,388   $                 44
    Other receivables                                                    50                     50
                                                      ---------------------- ----------------------

        Total current assets                                         21,438                     94

WEBSITE-NET OF ACCUMULATED AMORTIZATION                              13,680                 16,920
                                                      ---------------------- ----------------------

    TOTAL ASSETS                                      $              35,118   $             17,014
                                                      ====================== ======================

LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES:

    Accounts payable and accrued expenses             $              93,939   $             65,184
    Other liabilites                                                 36,325                      0
    Notes payable - related party                                    25,935                 23,800
                                                      ---------------------- ----------------------

        Total current liabilities                                   156,199                 88,984
                                                      ---------------------- ----------------------

STOCKHOLDERS' DEFICIT:

    Common stock, par value $.0001 per share;
       250,000,000 shares authorized;
       7,918,300 shares issued and outstanding                          792                    792
    Additional paid-in capital                                      144,453                144,453
    Deficit accumulated during the development stage               (266,326)              (217,215)
                                                      ---------------------- ----------------------

     Total stockholders' deficit                                   (121,081)               (71,970)
                                                      ---------------------- ----------------------

    TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT       $              35,118   $             17,014
                                                      ====================== ======================

   The accompanying notes are an integral part of these financial statements.

                                       -1-




WISEDRIVER.COM, INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
----------------------------------------------------------------------------------------------------------------------

                                                                                                         FOR THE PERIOD
                                          FOR THE NINE MONTHS ENDED      FOR THE THREE MONTHS ENDED      MARCH 16, 1999
                                                 SEPTEMBER 30,                   SEPTEMBER 30,        (DATE OF INCEPTION) TO
                                            2002           2001              2002           2001        SEPTEMBER 30, 2002

DEVELOPMENT STAGE REVENUES              $       0     $          0       $        0    $           0      $         0
                                        ---------     ------------       ----------    -------------      -----------

DEVELOPMENT STAGE EXPENSES
    Accounting fees                        17,729           13,232              307            7,696           39,962
    Amortization expense                    3,240            3,240            1,080            1,080            7,920
    Bank charges                              174              127               77               45              627
    Consulting fees                             0                0                0                0            7,495
    Corporate fees                            370            3,590                0              261            4,443
    Legal fees                              5,782           14,283            3,547           11,130           29,929
    Licenses and taxes                        870                0              300                0            3,961
    Office expenses                        18,000           15,314            6,000            5,092           49,905
    On-line services                          315              315              105              105              875
    Payroll                                     0           54,904                0            9,135           93,367
    Payroll tax expense                       707            4,596                0              699            8,660
    Postage                                     0              207                0                0              384
    Printing                                    0              315                0                0              315
    Rent                                        0            2,725                0              908            1,817
    Website & development fee                   0                0                0                0           13,400
                                      -----------      -----------      -----------      -----------      -----------

TOTAL DEVELOPMENT STAGE EXPENSES           47,187          112,848           11,416           36,151          263,060
                                      -----------      -----------      -----------      -----------      -----------

Loss from operations                      (47,187)        (112,848)         (11,416)         (36,151)        (263,060)
Interest expense                            1,924              742              699              524            3,266
                                      -----------      -----------      -----------      -----------      -----------

NET LOSS                              $   (49,111)     $  (113,590)     $   (12,115)     $   (36,675)     $  (266,326)
                                      ===========      ===========      ===========      ===========      ===========

NET LOSS PER COMMON SHARE
    Basic and diluted                 $     (0.01)     $     (0.02)     $     (0.00)     $     (0.01)
                                      ===========      ===========      ===========      ===========

Weighted-average number of common
shares outstanding                      7,918,300        7,918,300        7,918,300        7,918,300
                                      ===========      ===========      ===========      ===========


   The accompanying notes are an integral part of these financial statements.

                                       -2-



WISEDRIVER.COM, INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT (UNAUDITED)
--------------------------------------------------------------------------------------------------------------------------------

                                                                                                                DEFICIT
                                                                                                               ACCUMULATED
                                                                                                 ADDITIONAL    DURING THE
                                                                             COMMON STOCK        PAID-IN      DEVELOPMENT
                                                                           SHARES     AMOUNT     CAPITAL       STAGE        TOTAL
                                                                           ------     ------     -------       -----        -----

Balance, March 16, 1999 (date of inception)                                     0   $       0   $       0    $       0    $       0

Restricted common stock issued to related parties for consulting fees       1,000           0           0            0            0

Loss for the period March 16, 1999 (inception) through
   December 31, 1999                                                            0           0           0       (3,926)      (3,926)
                                                                        ---------   ---------   ---------    ---------    ---------

Balance, December 31, 1999                                                  1,000           0           0       (3,926)      (3,926)

Forward stock split 6,500 to 1                                          6,499,000         650        (650)           0            0

Restricted common stock issued for consulting services                     49,967           5       7,490            0        7,495

Restricted common stock issued to acquire Wisedriver.com LLC              450,000          45         (45)           0            0

Common stock issued to third parties in private offering                  918,333          92     137,658            0      137,750

Loss for the year ended December 31, 2000                                       0           0           0      (85,618)     (85,618)
                                                                        ---------   ---------   ---------    ---------    ---------

Balance, December 31, 2000                                              7,918,300         792     144,453      (89,544)      55,701

Loss for the year ended December 31, 2001                                       0           0           0     (127,671)    (127,671)
                                                                        ---------   ---------   ---------    ---------    ---------

Balance, December 31, 2001                                              7,918,300         792     144,453     (217,215)     (71,970)

Loss for the nine months ended Septmber 30, 2002                                0           0           0      (49,111)     (49,111)
                                                                        ---------   ---------   ---------    ---------    ---------

Balance, Septmber 30, 2002                                              7,918,300   $     792   $ 144,453    $(266,326)   $(121,081)
                                                                        =========    =========   =========    =========    =========


   The accompanying notes are an integral part of these financial statements.

                                       -3-




WISEDRIVER.COM, INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
--------------------------------------------------------------------------------------------------------------------------------
                                                                                                              FOR THE PERIOD
                                                                                 NINE MONTHS ENDED            MARCH 16, 1999
                                                                                    SEPTEMBER 30,             (INCEPTION) TO
                                                                               2002            2001          SEPTEMBER 30, 2002
                                                                               ----            ----          ------------------

OPERATING ACTIVITIES:
    Deficit during the development stage                                   $ (49,111)       $(113,590)       $(266,326)
    Adjustments to reconcile net loss to net cash
     used in operating activities:
      Amortization                                                             3,240            3,240            7,920
      Stock issued for consulting services                                         0            7,495
      Changes in assets and liabilities:
        (Increase) decrease in other receivables                                   0               50              (50)
        Decrease (increase) in prepaid expenses                                    0            3,500                0
        Increase (decrease) in other liabilities                              36,325                0           36,325
        Increase (decrease) in accounts payable and accrued expenses          28,755           41,734           93,939
                                                                           ---------        ---------        ---------

             Net cash used in operating activities                            19,209          (65,066)        (120,697)
                                                                           ---------        ---------        ---------

INVESTING ACTIVITIES:
     Increase in intangible asset - website                                        0                0          (21,600)
                                                                           ---------        ---------        ---------

             Net cash used in investing activities                                 0                0          (21,600)
                                                                           ---------        ---------        ---------

FINANCING ACTIVITIES:
     Proceeds from issuance of common stock                                        0                0          137,750
     Proceeds of notes payable - related party                                 2,135           23,800           25,935
                                                                           ---------        ---------        ---------

             Net cash provided by financing activities                         2,135           23,800          163,685
                                                                           ---------        ---------        ---------

(Decrease) increase in cash                                                   21,344          (41,266)          21,388
                                                                           =========        =========        =========

Cash, beginning of period                                                         44           41,297                0
                                                                           =========        =========        =========

Cash, end of period                                                        $  21,388        $      31        $  21,388
                                                                           =========        =========        =========

   The accompanying notes are an integral part of these financial statements.

                                       -4-`

## WISEDRIVER.COM, INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)

CONSOLIDATED STATEMENTS OF CASH FLOWS (continued)

---

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

During the six months ended
September 30, 2002 and 2001 and the period March 16, 1999 (date of inception)
through September 30, 2002 the Company did not pay any interest.

During the nine months
ended September 30, 2002 and 2001 and the period March 16, 1999 (date of
inception) through September 30, 2002, the Company paid franchise taxes
amounting to $870, $1,220 and $1,495, respectively.

SUPPLEMENTAL SCHEDULE
OF NON-CASH INVESTING AND FINANCING ACTIVITIES:

The Company entered into
the following non-cash transactions:

On March 26, 1999, the
Company issued 1,000 shares to its founder for consulting services valued at $0.10 (see note 8).

On June 30, 2000, the>
Company issued 450,000 shares of restricted common stock and an option to
purchase 450,000 shares in connection with the acquisition of an 80% interest in
Wisedriver.com LLC. This transaction was valued at $45 (see note 8).

On June 15, 2000, the
Company issued 49,967 of restricted common stock to individuals for consulting
and legal services valued at $7,495 (see note 8).

The accompanying notes are an
integral part of these consolidated financial statements.
- 5 -

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|1. | ORGANIZATION
|-- | ------------

| | WiseDriver.com,
Inc., initially incorporated in the State of Delaware as Shell Corporations.com
on March 16, 1999, changed its name on April 13, 2000 to Atlas Ventures XV and
on June 14, 2000, changed its name to WiseDriver.com, Inc.
("Wisedriver"). Wisedriver's primary objective is to design and
develop an internet web site to provide the user with information relating to
traffic violations and intends to grow through internal development, strategic
alliances and acquisitions of existing business. On June 30, 2000, Wisedriver
purchased an 80% interest in WiseDriver, LLC, which is a New York Limited
Liability Corporation.  Wisedriver, LLC was incorporated in the state of New York on March 8,
2000.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|2. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|-- | ------------------------------------------

| | BASIS OF PRESENTATION
| | ---------------------

| | The
accompanying consolidated financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial information.
In the opinion of management, all adjustments consisting of normal recurring
accruals considered necessary in order to prepare the interim financial
statements have been included. Results for the interim periods are not
necessarily indicative of the results that may be expected for the year.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | PRINCIPLES OF CONSOLIDATION
| | ---------------------------

| | The
consolidated financial statements include the accounts of WiseDriver.com, Inc.
and its subsidiary WiseDriver, LLC. All significant intercompany balances and
transactions have been eliminated in consolidation.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | USE OF ESTIMATES
| | ----------------

| | The
preparation of consolidated financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and
disclosures of contingent assets and liabilities as of the date of the
consolidated financial statements and reporting period. Accordingly, actual
results could differ from those estimates.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | CASH AND CASH EQUIVALENTS
| | -------------------------

| | For
purposes of reporting cash flows, the company considers all highly liquid
investments purchased with an original maturity of three months or less to be
cash equivalents.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | CARRYING VALUES
| | ---------------

| | The
Company reviews the carrying values of its long-lived and identifiable
intangible assets for possible impairment. Whenever events or changes in
circumstances indicate that the carrying amount of assets may not be
recoverable, the Company will reduce the carrying value of the assets and charge
operations in the period the impairment occurs.
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-6-

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|2. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
|-- | ------------------------------------------------------

| | INCOME TAXES
| | ------------

| | The
Company utilizes Statement of Financial Standards (SFAS) No. 109,
Accounting for Income Taxes, which requires the recognition of
deferred tax assets and liabilities for the expected future tax consequences of
events that have been included in consolidated financial statements or tax
returns.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | Under
this method, deferred income taxes are recognized for the tax consequences in
future years for differences between the tax basis of assets and liabilities and
their financial reporting amounts at the end of each period based on enacted tax
laws and statutory tax rates applicable to the periods in which the differences
are expected to affect taxable income. Valuation allowances are established when
necessary to reduce deferred tax assets to the amount expected to be realized.
The accompanying consolidated financial statements have no provisions for
deferred tax assets or liabilities.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | STOCK COMPENSATION
| | ------------------

| | Stock-based
compensation is recognized using the intrinsic value method prescribed in
Accounting Principles Board (APB) Opinion No. 25, Accounting for
Stock Issued to Employees, and related interpretations. Accordingly,
compensation expense for stock options is measured as the excess, if any, of the
fair value of the Companys stock at the date of the grant over the amount
an employee must pay to acquire the stock which is amortized over the vesting
period. The Company has adopted the disclosure provisions of SFAS No. 123,
Accounting for Stock-Based Compensation, which requires the Company to disclose
the pro forma effects on earnings and earnings per share as if SFAS No. 123 had
been adopted.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | All
transactions with other than employees, in which goods or services are the
consideration received for the issuance of stock is accounted for based on the
fair value of the consideration received or the fair value of the stock,
whichever is more reliably measurable.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | NET LOSS PER SHARE
| | ------------------

| | The
Company has adopted SFAS No. 128 Earnings Per Share. Basic loss per
share is computed by dividing the loss available to common shareholders by the
weighted-average number of common shares outstanding. Diluted loss per share is
computed in a manner similar to the basic loss per share, except that the
weighted-average number of shares outstanding is increased to include all common
shares, including those with the potential to be issued by virtue of warrants,
options, convertible debt and other such convertible instruments.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | Diluted
earnings per share contemplate a complete conversion to common shares of all
convertible instruments only if they are dilutive in nature with regards to
earnings per share. Since the Company has incurred net losses for all periods,
and since there are no convertible instruments, basic loss per share and diluted
loss per share are the same.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | FAIR VALUE OF FINANCIAL INSTRUMENTS
| | -----------------------------------

| | SFAS
No. 107 Disclosures about Fair Value of Financial Instruments
requires the disclosure of the fair value of financial instruments. The
Companys management, using available market information and other
valuation methods, has determined the estimated fair value amounts. However,
considerable judgment is required to interpret market data in developing
estimates of fair value. Accordingly, the estimates presented herein are not
necessarily indicative of the amounts the Company could realize in a current
market exchange.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-7-

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|3. | INTANGIBLE ASSET - WEBSITE
|-- | --------------------------

| | Website
costs have been capitalized pursuant to EITF 00-2. The Website is being
amortized on the straight-line basis over a period of 60 months. The planning
and maintenance costs associated with the Website have been expensed as
incurred. The Company reviews assets for impairment whenever events or changes
in circumstances indicate the carrying value of the asset may not be
recoverable. A determination of impairment if any is made based on estimates of
undiscounted future cash flows. There have been no asset impairments from
inception March 16, 1999.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | The Website and related amortization consisted of the following:
| | ----------------------------------------------------------------

|                               | (UNAUDITED)SEPTEMBER 30,2002 | DECEMBER 31,2001
|------------------------------ | ---------------------------- | ----------------
|                               |                              |                 
|Website                        | $                            | 21,600          
|Less: Accumulated amortization |                              | (7,920)         
|Total website                  | $                            | 13,680          

| | Amortization
expense for the nine months ended September 30, 2002 and for the year ended
December 31, 2001 totaled $3,240 and $4,320, respectively.
| | ---------------------------------------------------------------------------------------------------------------------------------------------------

|4. | ACCOUNTS PAYABLE AND ACCRUED EXPENSES
|-- | -------------------------------------

| | Accounts payable and accrued expenses consisted of the following:
| | -----------------------------------------------------------------

|                                        | (UNAUDITED)SEPTEMBER 30,2002 | DECEMBER 31,2001
|--------------------------------------- | ---------------------------- | ----------------
|                                        |                              |                 
|Accounts payable                        | $                            | 88,348          
|Accrued expenses                        |                              | 2,325           
|Accrued interest                        |                              | 3,266           
|Total accounts payable accrued expenses | $                            | 93,939          

|5. | OTHER LIABILITIES
|-- | -----------------

| | As
of September 30, 2002, seven unaffiliated investors deposited funds totaling
$36,325 in exchange for 1,453,000 shares of common stock pursuant to the
Companys SB-2 Registration Statement dated July 25, 2002 (See note 9). As of
September 30, 2002 these shares were not yet issued to the investors.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | INCOME TAXES
|-- | ------------

| | No
provisions for income taxes have been made because the Company has sustained
cumulative losses since the commencement of operations on March 16, 1999. At
September 30, 2002, the Company had net
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-8-

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|6. | INCOME TAXES  (continued)
|-- | -------------------------

| | operating
loss carryforwards (NOLs) of approximately $15,400 available
to reduce future taxable income, which will expire principally in 2021 and 2020.
In addition, at June 30, 2002, the Company had certain temporary differences
totaling approximately $238,800, which will be available to offset future
income.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | In accordance with SFAS No. 109, the Company has computed the
components of deferred income taxes as follows:
| | -------------------------------------------------------------------------------------------------------------

|                                                   | (UNAUDITED)SEPTEMBER 30,2002 | DECEMBER 31,2001
|-------------------------------------------------- | ---------------------------- | ----------------
|                                                   |                              |                 
|Deferred tax assets:                               |                              |                 
|Expenses not currently deductyible - start up cost | $                            | 94,400          
|Net operating loss carryforwards                   |                              | 6,000           
|Total deferred tax assets                          |                              | 100,400         
|Valuation allowance                                |                              | (100,400)       
|Deferred tax asset, net                            | $                            | 0               

| | For
the nine months ended September 30, 2002 and year ended December 31, 2001
valuation allowances have been provided, as realization of the deferred tax
benefit is not likely.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | The
effective tax rate varies from the U.S. Federal statutory tax rate for the nine
months ended September 30, 2002 and 2001 and the period March 16, 1999 (date of
inception) through September 30, 2002 principally due to the following:
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | U.S. statutory tax rate | 34.0   | %
| | ----------------------- | ------ | -
| | State and local taxes   | 5.5    |  
| | Valuation allowance     | (39.5) |  
| | Effective rate          | 0.0    | %

|7. | NOTES PAYABLE
|-- | -------------

| | As
of September 30, 2002 and December 31, 2001, notes payable to Atlas Equity
Group, Inc., a related party, aggregated to $25,935 and $23,800, respectively.
These notes are short-term borrowings with maturities of one year or less at an
interest rate of 10% per annum.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|8. | STOCK OPTIONS
|-- | -------------

| | On
June 30, 2000, the Company purchased an 80% interest of Wisedriver.Com, LLC for
450,000 shares of restricted common stock and 450,000 options of the Company at
$.50 per share. These options will be granted to the president of
Wisedriver.Com, LLC. The contractual life of the options is determined on
certain conditions and will become exercisable when these conditions are met.
The initial 150,000 shares shall vest
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-9-

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|8. | STOCK OPTIONS (continued)
|-- | -------------------------

| | upon
the launching of Wisedriver.coms Website. An additional 150,000 shares
will vest upon the completion of Wisedriver.com Website. The final 150,000
shares will vest upon completion of the Optionees employment agreement
with the Company. As of September 30, 2002, only the initial 150,000 shares
became vested and exercisable under the conditions in Joshua Bergers stock
option agreement.
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|9. | STOCKHOLDERS EQUITY
|-- | --------------------

| | On
March 26, 1999, the Company issued 1,000 common shares to Michael D. Farkas
(Former President, Treasurer, Secretary), in consideration for management
services valued at $0.10. Michael Farkas is deemed to be a founder and affiliate
of the Company.
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
April 12, 2000, the Company resolved to change the amount of shares authorized
to issue from 2,000 to 250,000,000 with a par value of $.0001 per share.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
June 14, 2000, Wisedriver approved a 6,500 to 1 forward stock split of its
common stock, $.0001 par value. Immediately following the split, Michael Farkas,
the founder of the Company owned 6,500,000 common shares.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
June 15, 2000, the Company authorized the issuance of 49,967 shares of
restricted common stock to several individuals for service rendered to the
Company. This transaction was valued at $7,495.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
June 30, 2000, Wisedriver entered into an Interest Purchase Agreement with
Wisedriver.com LLC in which Wisedriver will receive 80% of Wisedriver.com LLC
for 450,000 shares of restricted common stocks and an option to purchase 450,000
shares, subject to terms of the agreement, at $.50 per share and a presidential
position in the Company. This transaction was valued at $45.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
July 17, 2000, the Company entered into a private offering of securities
pursuant to Regulation D, Rule 504, promulgated by the Securities Act of 1933.
Common stock was offered to accredited and non-accredited investors for cash
consideration of $.15 per share. 918,333 shares were issued to 39 unaffiliated
investors. That offering is now closed.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | The Company entered into a public offering of securities
pursuant to a SB-2 Registration Statement filed with the SEC on July 25, 2002,
which authorized the issuance of 6,000,000 shares of common stock at $0.025 per
shares. As of September 30, 2002, seven unaffiliated investors deposited funds totaling
$36,325 in exchange for 1,453,000 shares of common stock pursuant to this offering.  As of September
30, 2002 these shares have not been issued to these investors. Pursuant to the public offering, 39
unaffiliated investors from the July 17, 2000 offering are offering to sell 918,333
shares of common stock, thus making these shares unrestricted shares when sold.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10. | DEVELOPMENT
STAGE OPERATIONS AND GOING CONCERN MATTERS
|--- | ------------------------------------------------------

| | The
Companys activities have been devoted to developing a business plan, and
raising capital for future operations and administrative functions.
| | -------------------------------------------------------------------------------------------------------------------------------------------------

| | The
ability of the Company to achieve its business objectives is contingent upon its
success in raising additional capital until adequate revenues are realized from
operations.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | The
accompanying consolidated financial statements have been prepared on a going
concern basis, which contemplates the realization of assets and the satisfaction
of liabilities in the normal course of business. As shown in the consolidated
financial statements, development stage losses from March 16, 1999 (date of
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-10-

## WISEDRIVER.COM,
INC. AND SUBSIDIARY(A DEVELOPMENT STAGE COMPANY)

## NOTES TO
FINANCIAL STATEMENTS

---

|10. | DEVELOPMENT STAGE OPERATIONS AND GOING CONCERN MATTERS (Continued)
|--- | ------------------------------------------------------------------

| | inception) through September 30, 2002 aggregated to $266,326.  The Company's
cash flow requirements during
this period have been met by contributions of capital and debt financing. No
assurance can be given that these sources of financing will continue to be
available. If the Company is unable to generate profits, or unable to obtain
additional funds for its working capital needs, it may have to cease operations.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | The
consolidated financial statements do not include any adjustments relating to the
recoverability and classification of assets or liabilities that might be
necessary should the company be unable to continue as a going concern.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|11. | RELATED PARTY TRANSACTIONS
|--- | --------------------------

| | In
July 2000, the Company agreed to reimburse Wealthhound, Inc., a related party,
$1,500 per month (which was increased to $2,000 per month in December 2000) for
operating, administrative and rent expense. Michael D. Farkas is the Chairman
and CEO of Wealthhound, Inc. and is its largest and majority beneficial
shareholder. As of February 1, 2001, this agreement ceased. For the nine months
ended September 30, 2002 and 2001, the expense incurred to this related party
amounted to $0 and $2,000, respectively.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | In September 2000, the Company engaged  eNvitro.com,  Inc., a related party, to develop and design the website. The Company paid a
total of $35,000 to eNvitro.com, Inc. in connection with these services.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | In September  2000,  the Company  engaged OSRS  Communications  Inc., a related  party,  to provide  web-hosting  services for the
website.  The Company pays $35 per month in connection with these services.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | On
February 1, 2001, the Company agreed to reimburse The Atlas Group of Companies,
LLC (Atlas Group), a related party, $2,000 per month for operation
and administrative expense. Atlas Group is owned by Michael D. Farkas. For the
nine months ended September 30, 2002 and 2001, the expense incurred to this
related party amounted to $18,000 and $10,000, respectively.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|12. | SUBSUEQUENT EVENT
|--- | -----------------

| | For
the month ended October 31, 2002, all 6,000,000 shares of the July 25, 2002
offering were issued to 21 unaffiliated investors at $0.025 per share. This
offering is now closed.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-11-

Item 2.    Management's
Discussion and Analysis

The following plan of
operation provides information which management believes is relevant to an
assessment and understanding of our results of operations and financial
condition. The discussion should be read along with our consolidated financial
statements and notes thereto. Wisedriver.Com, Inc. is a development  stage
company. Because the Company has not generated any revenue, it intends to report
its plan of operation below.

The following discussion
and analysis contains forward-looking statements, which involve risks and
uncertainties. The Companys actual results may differ significantly from
the results, expectations and plans discussed in these forward-looking
statements.

The Companys
operations have been devoted primarily to developing a business plan and raising
capital for future operations and administrative functions. The Company intends
to grow through internal development, strategic alliances, and acquisitions of
existing businesses. Because of uncertainties surrounding its development, the
Company anticipates incurring development stage losses in the foreseeable
future. The ability of the Company to achieve its business objectives is
contingent upon its success in raising additional capital until adequate
revenues are realized from operations.

NINE MONTHS ENDED
SEPTEMBER 30, 2002 AND 2001

Development stage expenses
during the nine months ended September 30, 2002 were $49,112 compared to
$113,590 for the nine months ended September 30, 2001.

Expenses during the nine
months ended September 30, 2002 were primarily office expenses for
administrative services by a related company in the amount of ($18,000) and
professional fees such as accounting ($17,729) and legal services ($5,782).
These professional fees were for audit fees and quarterly regulatory filings.

Expenses during the nine
months ended September 30, 2001 were primarily salary ($54,904) and office
expenses for administrative services by a related party ($15,314). The Company
also incurred professional fees such as accounting ($13,232) and legal services
($14,283). These professional fees were for quarterly regulatory filings.

THREE MONTHS ENDED
SEPTEMBER 30, 2002 AND 2001

Development stage expenses
during the three months ended September 30, 2002 were ($12,115) as compared to
($ 36,675) for the three months ended September 30, 2001.

Expenses during the three
months ended September 30, 2002 were office expenses ($6,000) for administrative
services and professional fees such as accounting ($307) and legal services
($3,547).

Expenses during the three
months ended September 30, 2001 were primarily salary ($9,135), office expenses
($5,092) and professional fees such as accounting ($7,696) and legal services
($11,130).

PERIOD FROM MARCH 16, 1999
(DATE OF INCEPTION) THROUGH SEPTEMBER 30, 2002

Our cumulative net losses
since the inception are attributable to the fact that we have not derived any
revenue from operations to offset out business development expenses.

Net loss since inception
has amounted to ($266,326). These expenses were primarily salary ($93,367),
office expenses for administrative services and rent ($49,905) and professional
fees such as accounting ($39,962) and legal services ($29,929). The professional
fees were related to the Companys annual and quarterly filings.

Liquidity and Capital Resources

Despite capital
contributions and loans from a related party, the Company continues to
experience cash flow shortages that have slowed the Companys growth.

The Company has primarily
financed its activities from issuance of common stock of the Company and from a
loan from Michael Farkas, the Companys founder. A significant portion of
the funds raised from loans from related and third parties has been used to
cover working capital needs.

For the nine months ended
September 30, 2002, we incurred a net loss of $49,111. Our accumulated deficit
since the date of inception is $266,326. Such accumulated losses have resulted
primarily from costs incurred in the development of the website, salary and
various professional fees.

The Company continues to
experience cash flow shortages and anticipates this continuing through the
foreseeable future. Management believes that additional funding will be
necessary in order for it to continue as a going concern. The Company is
investigating several forms of private debt and/or equity financing, although
there can be no assurances that the Company will be successful in procuring such
financing or that it will be available on terms acceptable to the Company.

## PART II - OTHER INFORMATION

Item 1. Legal Proceedings.       Not Applicable

Item 2.     Changes in Securities.       None

Item 3.     Defaults Upon Senior Securities.       Not Applicable

Item 4.     Submission of Matters to a Vote of Security Holders.      None

Item 5.     Other Information.      None

Item 6.     Exhibits and Reports of Form 8-K.      None

## SIGNATURES

Pursuant to the
requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized, on November 15, 2002.

WISEDRIVER.COM, INC.

By:    /s/  Joshua Berger

---

---

# CERTIFICATION OF
CHIEF EXECUTIVE OFFICER
PURSUANT TO18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

I, Joshua Berger certify that:

|1. | I have reviewed this quarterly report on Form 10-QSB of Wisedriver.com, Inc.
|-- | ----------------------------------------------------------------------------

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

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

|4. | I am responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

| | b) | evaluated the effectiveness of the registrants disclosure controls and
procedures as of a date with 90 days prior to the filing date of this quarterly
report (the Evaluation Date); and
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

|5. | I have disclosed, based on
our most recent evaluation, to the registrants auditors and the audit
committee of registrants board of directors (or persons performing the
equivalent functions):
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

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

|6. | I have indicated in this
quarterly report whether there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Dated:     November 15,  2002

|/s/ Joshua Berger
Joshua Berger
Chief Executive Officer
|-------------------------------------------------------

---

# CERTIFICATION OF
CHIEF FINANCIAL OFFICER
PURSUANT TO18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

I, Joshua Berger certify that:

|1. | I have reviewed this quarterly report on Form 10-QSB of Wisedriver.com, Inc.
|-- | ----------------------------------------------------------------------------

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

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

|4. | I am responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

| | b) | evaluated the effectiveness of the registrants disclosure controls and
procedures as of a date with 90 days prior to the filing date of this quarterly
report (the Evaluation Date); and
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

|5. | I have disclosed, based on
our most recent evaluation, to the registrants auditors and the audit
committee of registrants board of directors (or persons performing the
equivalent functions):
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

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

|6. | I have indicated in this
quarterly report whether there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Dated:     November 15,  2002

|/s/ Joshua Berger
Joshua Berger
Chief Financial Officer
|-------------------------------------------------------