UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington D.C. 20549

                                   FORM 10-QSB

     [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
          EXCHANGE ACT OF 1934

          For the Quarterly Period ended: December 31, 2003

     [ ]  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 0-49972

                     Sports Information & Publishing Corp.
         ---------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

              Colorado                                 84-1579760
  -------------------------------         ------------------------------------
  (State or other jurisdiction of         (I.R.S. Employer Identification No.)
   incorporation or organization)

             1869 W. Littleton Boulevard, Littleton, Colorado 80120
             -------------------------------------------------------
                    (Address of principal executive offices)

                                 (303) 738-8994
                           -------------------------
                          (Issuer's telephone number)

                                      N/A
               ---------------------------------------------------
              (Former name, former address and former fiscal year,
                          if changed since last report)


Check whether the registrant (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act of 1934 during the past 12 months (or
for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.
Yes [X]  No [ ]
   -----   ----

As of February 12, 2004, 5,020,000 shares of common stock were outstanding.

Transitional Small Business Disclosure Format:  Yes [ ]   No  [X]
                                                   ----      ----



<PAGE>


                      SPORTS INFORMATION & PUBLISHING CORP.


                                      Index

                                                                           Page
                                                                           ----
Part I - FINANCIAL INFORMATION

Item 1.     Condensed Balance Sheet (unaudited) at December 31, 2003        1

            Condensed Statements of Operations (unaudited) for the three
            months ended December 31, 2003 and 2002 and for the
            period from inception through December 31, 2003                 2

            Condensed Statements of Cash Flows (unaudited) for the three
            months ended December 31, 2003 and 2002 and for the
            period from inception through December 31, 2003                 3

            Notes to Unaudited Condensed Financial Statements               4

Item 2.     Management's Discussion and Analysis or Plan of Operation       5

Item 3      Controls and Procedures                                         8

Part II - OTHER INFORMATION

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

SIGNATURES                                                                  9






                                       i
<PAGE>
                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                            Condensed Balance Sheet
                                  (Unaudited)

                                December 31, 2003



                                     Assets
Cash ......................................................   $     197
                                                              =========


                      Liabilities and Shareholders' Deficit
Liabilities:
    Accounts payable and accrued liabilities ..............   $  17,259
    Indebtedness to related party (Note 2) ................       7,490
                                                              ---------
                  Total liabilities .......................      24,749
                                                              ---------

Shareholders' deficit:
    Preferred stock .......................................          --
    Common stock ..........................................       5,020
    Additional paid-in capital ............................     160,500
    Deficit accumulated during development stage ..........    (190,072)
                                                              ---------

                  Total shareholders' deficit .............     (24,552)
                                                              ---------

                                                              $     197
                                                              =========


            See accompanying notes to condensed financial statements


                                       1
<PAGE>
<TABLE>
<CAPTION>

                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                       Condensed Statements of Operations
                                   (Unaudited)



                                                                                      March 1,
                                                                                       2001
                                                        Three Months Ended         (Inception)
                                                            December 31,             Through
                                                   ----------------------------    December 31,
                                                        2003           2002            2003
                                                   -------------    -----------    -----------
<S>                                                  <C>            <C>            <C>
Revenue ..........................................   $        --    $       221    $       647
                                                   -------------    -----------    -----------

Expenses:
    Cost of sales ................................            --             --          4,390
    Stock-based compensation (Note 2):
       Organization costs and services ...........            --             --          4,020
    Salaries and payroll taxes ...................            --             --         38,682
    Professional fees ............................         3,360          2,311         68,353
    Web site wire service, hosting and maintenance         3,085            650         24,163
    Rent .........................................            --             --          3,000
    Contributed rent (Note 2) ....................         1,500          1,500         14,000
    Contributed services (Note 2) ................           300             --          1,500
    Amortization .................................            --          2,083         11,458
    Interest expense .............................            --             --            146
    Loss on web site impairment ..................            --         13,542         13,542
    Other ........................................         2,082            299          7,465
                                                   -------------    -----------    -----------
                    Total expenses ...............        10,327         20,385        190,719
                                                   -------------    -----------    -----------

                    Loss before income taxes .....       (10,327)       (20,164)      (190,072)

Income tax provision (Note 3) ....................            --             --             --
                                                   -------------    -----------    -----------

                    Net loss ..................... $     (10,327)   $   (20,164)   $  (190,072)
                                                   =============    ===========    ===========

Basic and diluted loss per share ................. $       (0.00)   $     (0.00)
                                                   =============    ===========

Basic and diluted weighted average
    common shares outstanding ....................     5,020,000      5,020,000
                                                     ===========    ===========
</TABLE>




            See accompanying notes to condensed financial statements


                                       2
<PAGE>

<TABLE>
<CAPTION>

                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                       Condensed Statements of Cash Flows
                                   (Unaudited)



                                                                                March 1,
                                                                                 2001
                                                       Three Months Ended    (Inception)
                                                          December 31,          Through
                                                    ----------------------    December 31,
                                                       2003        2002          2003
                                                    ---------    ---------    ----------
<S>                                                 <C>          <C>          <C>
                     Net cash used in
                         operating activities ...   $  (3,937)   $  (1,544)   $(128,293)
                                                    ---------    ---------    ---------

Cash flows from investing activities:
    Payment for web site development costs ......          --           --      (25,000)
                                                    ---------    ---------    ---------
                     Net cash used in
                         investing activities ...          --           --      (25,000)
                                                    ---------    ---------    ---------

Cash flows from financing activities:
    Proceeds from promissory note issued to
       an officer ...............................          --           --        5,000
    Repayment of promissory note issued to
       an officer ...............................          --           --       (5,000)
    Proceeds from advances received from
       an officer (Note 2) ......................       3,790           --        7,490
    Working capital contributed by an affiliate .          --        1,000        1,000
    Proceeds from the sale of common stock ......          --           --      150,000
    Payments for offering costs .................          --           --       (5,000)
                                                    ---------    ---------    ---------
                     Net cash provided by
                         financing activities ...       3,790        1,000      153,490
                                                    ---------    ---------    ---------

                         Net change in cash .....        (147)        (544)         197

Cash, beginning of period .......................         344          979           --
                                                    ---------    ---------    ---------

Cash, end of period .............................   $     197    $     435    $     197
                                                    =========    =========    =========

Supplemental disclosure of cash flow information:
    Income taxes ................................   $      --    $      --    $      --
                                                    =========    =========    =========
    Interest ....................................   $      --    $      --    $     146
                                                    =========    =========    =========
</TABLE>



             See accompanying notes to condensed financial statements


                                       3
<PAGE>

                      SPORTS INFORMATION & PUBLISHING CORP.
                          (A Development Stage Company)
                Notes to Unaudited Condensed Financial Statements


(1) Basis of Presentation

The financial statements presented herein have been prepared by the Company in
accordance with the rules for Form 10-QSB and the accounting policies in the
Company's Form 10-KSB, as filed with the Securities and Exchange Commission, and
should be read in conjunction with the notes thereto.

In the opinion of management, all adjustments (consisting only of normal
recurring adjustments) which are necessary to provide a fair presentation of
operating results for the interim periods presented have been made. The results
of operations for the periods presented are not necessarily indicative of the
results to be expected for the year.

The Company is in the development stage in accordance with Statements of
Financial Accounting Standards (SFAS) No. 7 "Accounting and Reporting by
Development Stage Enterprises". As of December 31, 2003, the Company has devoted
substantially all of its efforts to financial planning, raising capital and
developing markets.

Financial data presented herein are unaudited.

(2) Related Party Transactions

An officer contributed office space to the Company for the periods from March 1,
2001 (inception) through August 31, 2001 and from March 1, 2002 through December
31, 2003. The office space was valued at $500 per month based on the market rate
in the local area and is included in the accompanying financial statements as
rent expense with a corresponding credit to contributed capital.

An officer contributed administrative services to the Company totaling $300 for
the three months ended December 31, 2003. The time and effort was recorded in
the accompanying financial statements based on the prevailing rates for such
services, which totaled $100 per month based on the level of services performed.
The services are reported as contributed services with a corresponding credit to
additional paid-in capital.

During the three months ended December 31, 2003, the Company's president
advanced the Company $3,790 for working capital. The advances are non-interest
bearing and are due on demand. Advances owed to the president totaled $7,490 at
December 31, 2003. The loans are included in the accompanying financial
statements as Indebtedness to Related Party.

(3) Income Taxes

The Company records its income taxes in accordance with SFAS No. 109,
"Accounting for Income Taxes". The Company incurred net operating losses during
all periods presented resulting in a deferred tax asset, which was fully allowed
for; therefore, the net benefit and expense resulted in $-0- income taxes.


                                       4
<PAGE>



Item 2. Management's Discussion and Analysis or Plan of Operation.

Introduction

     The following discussion and analysis covers the financial condition of
Sports Information & Publishing Corp. ("we" or the "Company") at December 31,
2003, changes in our financial condition since fiscal year end September 30,
2003 and a comparison of our results of operations for the three months ended
December 31, 2003 to the same period of the prior fiscal year. This information
should be read in conjunction with the other financial information, including
financial statements and notes, included in the Company's Form 10-KSB, as filed
with the United States Securities and Exchange Commission ("SEC").

     Our business is the operation of a web-based sports information publishing
service. We publish a weekly electronic football information service that covers
college and professional games and related information. Basic information is
provided to our subscribers at no cost and serves as an inducement to subscribe
for our premium service; we charge a fee for more detailed information about
selected games. To date, our revenue has been insignificant and we are
considered to be in the development stage under relevant accounting principles.

Results of Operation

     For the three months ended December 31, 2003, we reported a net loss of
$10,327, or nil per share. This compares to a loss of $20,164 for the three
months ended December 31, 2002. We had no revenue for the quarter ended December
31, 2003 and only negligible revenue in the first quarter of 2002. The results
of our business plan have been disappointing, and we are evaluating our options
to continue the business.

     Our revenue is dependent on sale of our premium information services to
subscribers. Our business plan contemplated marketing our service through e-mail
contact to a database of potential subscribers. Due primarily to our limited
working capital, we have been unable to engage in any form of traditional
marketing or advertising. Accordingly, our revenue has been insignificant to
date. We are unable to predict with any degree of certainty when this situation
might change. However, unless we obtain additional capital, we expect to
continue the status quo.

     The football season, on which we rely for our service, ended in January. As
a result, we do not expect to generate any additional revenue for the current
year. We will use the balance of this year to reevaluate our business plan,
including our product offering, our marketing and our target audience.

     Our loss for the three months ended December 31, 2003 was reduced by
approximately 50% from the comparable period of the prior fiscal year due to a
decrease in expenses. The largest impact on expenses was the absence of any
write-off in the first quarter of this year; in the first quarter of last year,
we wrote off the remaining investment in our web site, due to an evaluation of
the recoverability of that asset. As a result, amortization was reduced to zero
in the first quarter of this year, as we had no remaining intangible assets.

                                       5
<PAGE>
     Offsetting the foregoing reductions were increases in professional fees,
Web site hosting and other expenses. Professional fees (legal and accounting)
increased slightly during the first quarter of this year compared to last year
due to the preparation of our annual report for filing with the SEC and the
accompanying audit. Web hosting increased as a result of marketing. Finally,
other expenses, including stock transfer fees, increased as a result of becoming
a publicly traded entity.

     Our current plans to improve operations include expanding our database of
subscribers by acquiring additional names from a third party. However, there is
no assurance that these efforts will be successful. If we are unable to obtain
additional capital, we may be forced to reduce or cease operations. See,
-Liquidity and Capital Resources, below.

Liquidity and Capital Resources

     We had substantially no liquidity and a working capital deficit at December
31, 2003 and are dependent on receipt of financing and cash from operations to
continue as a going concern. Our working capital position continued to
deteriorate from fiscal year end 2003, totaling a deficit of $24,552 at June 30,
2003. That represents a decrease of $8,882 since year-end. Our operations did
not provide any cash flow to pay our liabilities, and our only capital was
provided as advances from our President. We expect this situation to continue
until operations improve or we locate additional sources of financing.

     We are not currently a candidate for debt financing, due to our extremely
limited operations, lack of cash flow and assets. Historically, we relied on a
single private placement of our common stock and temporary financing from our
officers for cash flow. We hope our status as a SEC-registered entity will
facilitate additional equity financing. However, we have no commitments for such
financing, and none is assured in the future.

     Our limited cash at fiscal year end was reduced even more during the three
months ended December 31, 2003. Our operating activities used $3,937 of cash.
Financing, in the form of loans by an affiliate, provided $3,790 during the
first three months of this year to partially offset this reduction. However, we
have numerous accounts payable in arrears and no cash with which to pay them.

     We will continue efforts to locate additional capital. We intend to rely on
contributions or advances from our President to bridge our cash requirements for
the remainder of the current fiscal year. Failing that, we may investigate an
acquisition of additional assets or operations to supplement our existing
operations.

Forward-Looking Statements

     This Form 10-QSB contains or incorporates by reference "forward-looking
statements," as that term is used in federal securities laws, about our
financial condition, results of operations and business. These statements
include, among others:

                                       6
<PAGE>
     - statements concerning the benefits that we expect will result from our
business activities and certain transactions that we contemplate or have
completed, such as receipt of working capital, increased revenues, decreased
expenses and avoided expenses and expenditures; and

     - statements of our expectations, beliefs, future plans and strategies,
anticipated developments and other matters that are not historical facts.

     These statements may be made expressly in this document or may be
incorporated by reference to other documents that we will file with the SEC. You
can find many of these statements by looking for words such as "believes,"
"expects," "anticipates," "estimates" or similar expressions used in this report
or incorporated by reference in this report.

     These forward-looking statements are subject to numerous assumptions, risks
and uncertainties that may cause our actual results to be materially different
from any future results expressed or implied by us in those statements. Because
the statements are subject to risks and uncertainties, actual results may differ
materially from those expressed or implied. We caution you not to put undue
reliance on these statements, which speak only as of the date of this report.
Further, the information contained in this document or incorporated herein by
reference is a statement of our present intention and is based on present facts
and assumptions, and may change at any time and without notice, based on changes
in such facts or assumptions.

Risk Factors Impacting Forward-Looking Statements

     The important factors that could prevent us from achieving our stated goals
and objectives include, but are not limited to, those set forth in our other
reports filed with the SEC and the following:

     o    The extent and duration of the current economic downturn, especially
          in the Colorado market;

     o    Competition from our sports information services and new technologies
          to attract potential customers;

     o    Our ability to raise additional capital, as it may be affected by
          current conditions in the stock market and competition in our industry
          for risk capital;

     o    Our costs and the pricing of our services;

     o    Our ability to identify, finance and integrate acquisitions; and

     o    Volatility of our stock price.


We undertake no responsibility or obligation to update publicly these
forward-looking statements, but may do so in the future in written or oral
statements. Investors should take note of any future statements made by or on
our behalf.

                                       7
<PAGE>
Item 3.  Controls and Procedures

     (a) We maintain a system of controls and procedures designed to provide
reasonable assurance as to the reliability of the financial statements and other
disclosures included in this report. As of December 31, 2003, under the
supervision and with the participation of our Chief Executive Officer and Chief
Financial Officer, management has evaluated the effectiveness of the design and
operation of our disclosure controls and procedures. Based on that evaluation,
the Chief Executive Officer and Chief Financial Officer concluded that our
disclosure controls and procedures were effective in timely alerting them to
material information required to be included in our periodic filings with the
SEC.

     (b) There were no changes in our internal control over financial reporting
that occurred during the quarter ended December 31, 2003 that have materially
affected, or are reasonably likely to materially affect, our internal control
over financial reporting.


                           PART II--OTHER INFORMATION

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

     (a)  Exhibits: The following exhibits are filed with this report:

               31.1 Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under
               the Securities Exchange Act of 1934, as amended.

               31.2 Certifications pursuant to Rule 13a-14(a) or 15d-14(a) under
               the Securities Exchange Act of 1934, as amended.

               32 Certifications pursuant to 18 U.S.C. Section 1350, as adopted
               pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

     (b)  Reports on Form 8-K.

               None.






            (The Remainder of This Page Was Intentionally Left Blank)



                                       8
<PAGE>



                                   SIGNATURES

     In accordance with the requirements of the Securities Exchange Act of 1934,
as amended, the registrant caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                   SPORTS INFORMATION & PUBLISHING CORP.


Date: February 12, 2004           By:   /s/ Michael D. Tanner
                                        ----------------------------------------
                                        Michael D. Tanner, Authorized Signatory,
                                        President and Chief Executive Officer






                                       9
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