SECURITIES AND EXCHANGE COMMISSION
                             Washington, 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 March 31, 2004

                                       OR

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

                        Commission file number 000-30599

                          NEW ERA TRADING GROUP, INC.
             (Exact name of registrant as specified in its charter)

               FLORIDA                                 650093914
     (State or other jurisdiction                  (I.R.S. Employer
    of incorporation or organization)             Identification No.)


               7511 NW FIRST COURT, PEMBROKE PINES, FLORIDA 33024
              (Address of principal executive offices) (Zip Code)

                                  954-894-3696
              (Registrant's telephone number, including area code)

                                 Not applicable
              (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 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 [ ] No [X]


                APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and
reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan
confirmed by a court. Yes [ ] No [ ]


                                       1
<PAGE>

APPLICABLE ONLY TO CORPORATE ISSUERS:

The number of shares outstanding of each of the registrant's classes of common
stock, as of March 31, 2004, was 15,120,960 shares, all of one class, $.001 par
value.

Transitional Small Business Disclosure Format (check one);

Yes [ ] No [X]

PART I--FINANCIAL INFORMATION

Item 1.   Financial Statements.

                           New Era Trading Group, Inc.

                                  Balance Sheet
                                 March 31, 2004
<TABLE>
<CAPTION>
<S>                                                             <C>
Assets
Current Assets:
         Cash                                                   $        --
         Accounts Receivable                                             --
         Inventory                                                       --
                                                                -----------
Total Current Assets                                                     --

Equipment, net of accumulated depreciation                               --

Other Assets:
         Deferred Offering Cost                                          --
         Deposits                                                        --
                                                                -----------
Total Other Assets                                                       --
                                                                -----------

Total Assets                                                    $        --
                                                                ===========


Liabilities and Stockholders' Equity
Current Liabilities:
         Accounts Payable                                       $        --
         Notes and Advances Payable, current portion                107,353
         Accrued Expenses                                            18,222
                                                                -----------
Total Current Liabilities                                           125,575


Long Term Liabilities:
         Notes Payable, net of current portion                           --
                                                                -----------
Total Long Term Liabilities                                              --


Stockholders' Equity:
         Common stock; $.01 par value; 25,000,000 shares
                authorized; 15,120,960 issued and outstanding       151,210
         Additional Paid-In Capital                               1,607,988
         Accumulated Deficit                                     (1,647,129)
         Treasury Stock                                            (237,644)
                                                                -----------
Total Stockholders' Equity                                         (125,575)
                                                                -----------

Total Liabilities and Stockholders' Equity                      $        --
                                                                ===========

</TABLE>



Read Independent Auditor's report. The accompanying notes are an integral part
of the financial statements.


                                       2
<PAGE>


                           New Era Trading Group, Inc.

                             Statement of Operations
                              For the Periods Ended
<TABLE>
<CAPTION>

                                                                       Nine Months              Nine Months
                                                                          Ended                    Ended
                                                                        3/31/2004                3/31/2003
                                                                        ---------                ---------
<S>                                                                    <C>                       <C>
Revenue:

       Sales                                                            $    --                    $    --
       Other
                                                                        -------                    -------


Cost of Goods Sold                                                           --                         --
                                                                        -------                    -------


Gross Profit (Loss)                                                          --                         --


Cost and Expenses:

       Selling Expenses                                                      --                         --
       General and Administrative                                            --                         --
       Interest                                                           1,072                      1,072
                                                                        -------                    -------
                                                                          1,072                      1,072
                                                                        -------                    -------

Net Loss                                                                $(1,072)                   $(1,072)
                                                                        =======                    =======


Primary Net Loss per Common Share                                       $    --                    $    --
                                                                        =======                    =======

</TABLE>


Read Independent Auditor's report. The accompanying notes are an integral part
of the financial statements.


                                       3
<PAGE>

                           New Era Trading Group, Inc.

                            Statements of Cash Flows
                              For the Periods Ended

<TABLE>
<CAPTION>

                                                                                 Nine Months              Nine Months
                                                                                    Ended                    Ended
                                                                                  3/31/2004                3/31/2003
                                                                                  ---------                ---------
<S>                                                                                 <C>                    <C>
Operating Activities
       Net loss                                                                     $(1,072)               $(1,072)
       Adjustments to reconcile net loss to net cash
             used by operating activities:
                   Depreciation and amortization                                         --                     --
                   Loss on retirement of equipment                                       --                     --
                   (Increase) decrease in:
                         Other assets                                                    --                     --
                   Increase (decrease) in:
                         Accounts payable                                                --                     --
                         Accrued expenses                                             1,072                  1,072
                                                                                    -------                -------
       Total adjustments                                                              1,072                  1,072
                                                                                    -------                -------
       Net cash provided (used) by operating activities                                  --                     --
                                                                                    -------                -------


Financing Activities
       Payments on notes payable                                                         --                     --
       Additional Paid in Capital                                                        --                     --
                                                                                    -------                -------
       Net cash used by financing activities                                             --                     --
                                                                                    -------                -------


Net Increase (decrease) in cash                                                          --                     --

Cash, beginning of year                                                                  --                     --
                                                                                    -------                -------

Cash, end of year                                                                   $    --                $    --
                                                                                    =======                =======


Supplementary disclosures of cash flow
       information and noncash investing
       and financing activities
             Cash paid during year for interest                                     $    --                $    --
                                                                                    =======                =======
             Stock exchanged for debt                                               $    --                $    --
                                                                                    =======                =======

</TABLE>



Read Independent Auditor's report. The accompanying notes are an integral part
of the financial statements.


                                       4
<PAGE>


                           New Era Trading Group, Inc.

                  Statement of Changes in Stockholders' Equity
                       For the Period Ended March 31, 2004
<TABLE>
<CAPTION>

                                                                                          Additional
                                                             Common Stock                   Paid-In          Accumulated
                                                   ----------------------------------
                                                       Shares             Amount            Capital            Deficit
                                                   -------------------------------------------------------------------------

<S>                                                    <C>                 <C>               <C>               <C>
Balance, December 31, 2003                             15,120,960          $ 151,210         $1,607,988        $ (1,646,057)

Issuance of Stock

Net Loss for the Period                                                                                              (1,072)
                                                   -------------------------------------------------------------------------


Balance, March 31, 2004                                15,120,960          $ 151,210         $1,607,988        $ (1,647,129)
                                                   =========================================================================
</TABLE>




Read Independent Auditor's report. The accompanying notes are an integral part
of the financial statements.


                                       5
<PAGE>

                          New Era Trading Group, Inc.
                         Notes to Financial Statements
                 For the Periods Ended March 31, 2004 and 2003

1.  Background Information

New Era Trading Group, Inc. (the "Company") (f/k/a Gardner Marketing Services,
Inc.) was incorporated in Florida on December 15, 1988. The Company was
essentially dormant until 1992, at which time the Company began import/export
operations of torches used for decorative outdoor lighting. In 1994, the Company
ceased distribution of the torches and began import/export operations of solid
and gelatin cane sugar and alcohol fuels for cooking and warming food and
lighting charcoal. The distribution of the latter was ceased in 1996 and the
Company has remained essentially dormant since. The Company's headquarters is
located in Largo, Florida.

2.  Summary of Significant Accounting Policies

The significant accounting policies followed are:

     The preparation of 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
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates.

     Equipment is recorded at cost. Depreciation is calculated by the
straight-line method over the estimated useful lives of the assets of
approximately five to seven years. Additions to and major improvements of
equipment are capitalized. Maintenance and repair expenditures are charged to
expense as incurred. As equipment is sold or retired, the applicable cost and
accumulated depreciation are eliminated from the accounts, and any gain or loss
is recorded.

     Inventories are stated at the lower of cost or market. Cost is determined
by the first-in, first-out (FIFO) method.

     Advertising costs are charged to operations when incurred. For the periods
ended March 31, 2004 and 2003 advertising expense amounted to $0.

         Net loss per common share is based upon the weighted average common
shares outstanding during each period.

3.  Equipment

     There was no equipment as of March 31, 2004 and 2003.

4.  Inventory

     There was no inventory as of March 31, 2004 and 2003.

                                       6
<PAGE>

5.  Deferred Offering Cost

     Deferred Offering Cost consists of costs incurred by the Company in the
process of a public offering. There were no costs in 2004 and 2003.

6.  Income Taxes

The Company has a net operating loss carryover available for future periods of
approximately $808,000. This carryover will expire between 2007 and 2011.

7.  Stockholders' Equity

     On January 21, 1989, the Company authorized and issued 100 shares of common
stock for a $1 par value. On October 18, 1993, the Company increased the
authorized shares of common stock to 2,500,000 shares with a par value of $.01.
Also on October 18, 1993, the Company's Board of Directors declared a stock
split (9,000 to 1) of its outstanding common stock.

    The Company issued 2,715,000 options to purchase shares of the Company's
common stock at $.20 per share. These options expired in the years 1999 through
2001.

     During February 1996, the Board of Directors authorized a 5-for-1 stock
split of common stock to stockholders of record as of February 10, 1996.

8.  Lease Commitments

     There are no outstanding lease commitments.

Item 2.  Management's Plan of Operations

The Company is dormant at the date of this quarterly report and is not engaged
in any business operations. The Company is seeking a viable business with which
to merge. There is no assurance as to how long it may take the Company to locate
a suitable merger partner. The Company intends to arrange for a securities
broker-dealer to obtain a trading symbol on the OTC Bulletin Board, as soon as
the Company has filed all reports due under the Securities Exchange Act of 1934.
There is no assurance as to if or when the OTC Bulletin Board will issue a
trading symbol and authorize the Company's common stock to be quoted in that
medium.

                                       7
<PAGE>

PART II--OTHER INFORMATION

Item 1.  Legal Proceedings

The Company is not engaged in any legal proceedings, other than post judgment
discovery pursued from time to time by one judgment creditor. All judgments are
reflected in liabilities set forth in the balance sheet.

Item 2.  Changes in Securities.

Not Applicable.

Item 3.  Defaults Upon Senior Securities.

Not Applicable.

Item 4.  Submission of Matters to a Vote of Security Holders

Not Applicable

Item 5.  Other Information

Not Applicable

Item 6.  Exhibits and Reports on Form 8-K

(a)  Exhibits

32  CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND CHIEF
    FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS
    ADOPTED PURSUANT TO SECTION 906 OF SARBANES-OXLEY
    ACT OF 2002

(b) Reports on Form 8-K

None

                                       8
<PAGE>

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

New Era Trading Group, Inc.
(Registrant)

Date:  July 19, 2004

/s/  Steven L. Hocke
--------------------------------------
Steven L. Hocke
Chief Executive Officer and
Chief Financial and Accounting Officer







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