UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549

                           FORM 10-QSB
 QUARTERLY REPORT FOR SMALL BUSINESS ISSUERS SUBJECT TO THE 1934
                   ACT REPORTING REQUIREMENTS

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES
   EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2000
Commission File No. 000-30763






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







Nevada
(State of organization) (I.R.S. Employer Identification No.)

2080 E. Flamingo Rd., Suite 112, Las Vegas, NV 89119
(Address of principal executive offices)

Registrant's telephone number, including area code (702) 650-5660

Check whether the issuer (1) filed all reports required to be
file by Section 13 or 15(d) of the Exchange Act during the past
12 months and (2) has been subject to such filing requirements
for the past 90 days.  No X

There are 3,000,000 shares of common stock outstanding as of
September 30, 2000.

                 PART I - FINANCIAL INFORMATION

ITEM 1.   FINANCIAL STATEMENTS

                  INDEPENDENT AUDITORS' REPORT

Board of Directors                              October 19, 2000
Buffton, Inc.
Las Vegas, Nevada

     We have compiled the accompanying balance sheets of Buffton,
Inc.  as  of September 30, 2000 and September 30, 1999,  and  the
related statements of income, changes in stockholders' equity and
cash flows for the nine months then ended, in accordance with the
Statement of Standards for Accounting and Review Services  issued
by the American Institute of Certified Public Accountants.

      A  compilation  is limited to presenting  in  the  form  of
financial  statements information that is the  representation  of
management.   We  have not audited or reviewed  the  accompanying
financial   statements   and  supplementary   information,   and,
accordingly,  do  not express an opinion or  any  other  form  of
assurance on them.

      As  discussed  in  Note  1, the Company  has  been  in  the
development   stage  since  its  inception  on  May   27,   1998.
Realization of the major portion of its assets is dependent  upon
the  Company's ability to meet its future financing requirements,
and  the success of future operations. The accompanying financial
statements  have  been prepared assuming that  the  Company  will
continue as a going concern.

      The  financial statements for the year ended  December  31,
1999,  were audited by us and we expressed an unqualified opinion
on  the  statements in their report dated June 5, 2000.  We  have
not performed any auditing procedures since that date.

                          BUFFTON, INC.
                (a development stage enterprise)
                         Balance Sheets
            September 30, 2000 and December 31, 1999
<TABLE>
<S>                              <C>              <C>
                              ASSETS
                                    Unaudited         Audited
                                  September 30,     December 31,
                                      2000              1999

CURRENT ASSETS
Cash                                   $    -0-            $    -0-

PROPERTY AND EQUIPMENT                      -0-                 -0-
                                       --------           ---------
                                            -0-                 -0-
                                       ========           =========

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
Loan payable                           $    -0-            $    -0-
                                       --------            --------
TOTAL CURRENT LIABILITIES                   -0-                 -0-
                                       --------            --------

STOCKHOLDERS' EQUITY
Common stock, $.001 par value,
20,000,000, shares authorized,
3,000,000 shares issued and
outstanding                              3,000               3,000
Preferred stock, $.001 par
value,
5,000,000 shares authorized, no
shares issued and outstanding              -0-                 -0-
Deficit accumulated during
development stage                      (3,000)             (3,000)
                                      --------            --------
TOTAL STOCKHOLDERS' EQUITY                 -0-                 -0-
                                      --------            --------
                                      $    -0-            $    -0-
                                      ========            ========
</TABLE>

See accompanying accountant's report.
The accompanying notes are an integral part of these financial
statements.



                                  BUFFTON, INC.
                        (a development stage enterprise)
                              STATEMENTS OF INCOME
       For the Nine Months Ended September 30, 2000 and September 30, 1999
          the Year Ended December 31, 1999 and the Period May 27, 1998
                        (inception) to September 30, 2000
<TABLE>
<S>                    <C>            <C>           <C>          <C>           <C>         <C>

                                                                                               May 27,
                                Unaudited                   Unaudited                           1998
                            Three Months Ended          Nine Months Ended        Audited   (inception) to
                               September 30                September 30        Year Ended   September 30
                            2000          1999          2000         1999       12/31/99       2000

REVENUE                     $    -0-       $    -0-     $    -0-      $    -0-   $    -0-    $    -0-

COSTS OF SALES                   -0-            -0-          -0-           -0-        -0-         -0-
                            --------       --------     --------      --------   --------    --------
GROSS PROFIT                     -0-            -0-          -0-           -0-        -0-         -0-

OPERATING EXPENSES
Filing Fees                      -0-            -0-          -0-           -0-        -0-         300
Professional Fees                -0-            -0-          -0-           -0-        -0-       2,700
                            --------       --------     --------      --------   --------    --------
                                 -0-            -0-          -0-           -0-        -0-       3,000
                            --------       --------     --------      --------   --------    --------
NET INCOME (LOSS)
BEFORE
INCOME TAXES                   (-0-)          (-0-)        (-0-)         (-0-)      (-0-)     (3,000)

INCOME TAXES                     -0-            -0-          -0-           -0-        -0-         -0-

NET INCOME (LOSS)           $  (-0-)       $  (-0-)     $  (-0-)      $  (-0-)   $  (-0-)    $(3,000)
                            ========       ========     ========      ========   ========    ========

EARNINGS PER SHARE OF
COMMON STOCK                $    -0-       $    -0-     $    -0-      $    -0-   $    -0-

WEIGHTED AVERAGE
NUMBER
OF SHARES OUTSTANDING      3,000,000      3,000,000    3,000,000     3,000,000  3,000,000
</TABLE>

See accompanying accountant's report.
The accompanying notes are an integral part of these financial statements.

                                  BUFFTON, INC.
                        (a development stage enterprise)
                       Statements Of Stockholders' Equity
                               September 30, 2000
<TABLE>
<S>                    <C>         <C>       <C>        <C>        <C>        <C>         <C>
                                                                               Deficit
                                                                              Accumulated
                                                                    Paid in     During
                       Preferred    Stock      Common     Stock     Capital   Development
                         Shares     Amount     Stock      Amount    Amount      Stage        Total
                        --------   -------    --------   --------  --------   ---------    --------

Balance May 27, 1998         -0-    $   -0-         -0-    $   -0-   $   -0-     $   -0-      $   -0-

Stock issued                 -0-        -0-   3,000,000      3,000       -0-         -0-        3,000

Retained Earnings
(Loss)                       -0-        -0-         -0-        -0-       -0-     (3,000)      (3,000)
                        --------    -------   ---------    -------   -------    --------     --------
Balance December 31,         -0-        -0-   3,000,000      3,000       -0-     (3,000)          -0-
1998

Retained Earnings
(Loss)                       -0-        -0-         -0-        -0-       -0-         -0-          -0-
                        --------    -------   ---------    -------   -------    --------     --------
Balance December 31,         -0-        -0-   3,000,000      3,000       -0-     (3,000)          -0-
1999

Retained Earnings
(Loss)                       -0-        -0-         -0-        -0-       -0-         -0-          -0-
                        --------    -------   ---------    -------   -------    --------     --------
Balance September 30,
2000                         -0-        -0-   3,000,000     $3,000   $   -0-    $(3,000)      $   -0-
                        ========    =======   =========    =======   =======    ========     ========
</TABLE>

See accompanying accountant's report.
The accompanying notes are an integral part of these financial statements.


                                  BUFFTON, INC.
                        (a development stage enterprise)
                            Statements Of Cash Flows
       For the Nine Months Ended September 30, 2000 and September 30, 1999
                        the Year Ended December 31, 1999
          and the Period May 27, 1998 (inception) to September 30, 2000
<TABLE>
<S>                  <C>           <C>            <C>          <C>           <C>         <C>
                                                                                              May 27
                              Unaudited                   Unaudited           Audited    1998 (inception)
                                                                                                to
                         Three Months Ended           Nine Months Ended      Year Ended    September 30
                            September 30                 September 30
                         2000          1999          2000          1999       12/31/00         2000
                       --------      --------      --------      --------     --------     -----------

Net Income (Loss)         $   -0-        $   -0-      $   -0-        $   -0-    $   -0-       $(3,000)
Adjustments to
reconcile net
income
to net cash
provided
by operating
activities:                   -0-            -0-          -0-            -0-        -0-            -0-
                         --------        -------     --------       --------   --------       --------
Cash From                     -0-            -0-          -0-            -0-        -0-            -0-
Operations
                         --------        -------     --------       --------   --------       --------
Cash From Investing
Activities                    -0-            -0-          -0-            -0-        -0-            -0-
                         --------        -------     --------       --------   --------       --------
Cash From Financing
Activities Stock
Issued                        -0-            -0-          -0-            -0-        -0-          3,000
                         --------        -------     --------       --------   --------       --------
Net Increase in               -0-            -0-          -0-            -0-        -0-            -0-
Cash

Beginning Cash                -0-            -0-          -0-            -0-        -0-            -0-
Balance
                         --------        -------     --------       --------   --------       --------
Ending Cash Balance       $   -0-        $   -0-      $   -0-        $   -0-    $   -0-        $   -0-
                         ========        =======     ========       ========   ========       ========
</TABLE>

See accompanying accountant's report.
The accompanying notes are an integral part of these financial statements.


                          BUFFTON, INC.
                (a development stage enterprise)
                  Notes to Financial Statements
  September 30, 2000, December 31, 1999 and September 30, 1999

NOTE 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         Description of Operations

         The  Company was organized under the laws of  the  state
         of  Nevada  in 1998 and is authorized to do business  in
         the  United  States.  The Company has  no  revenue  from
         operations  during the period covered by this  financial
         statement.

         Method of Accounting

         These  financial statements are prepared on the  accrual
         basis   of   accounting  in  accordance  with  generally
         accepted  accounting principles.  Consequently, revenues
         are  recognized when earned and expenses are  recognized
         when the obligation is actually incurred.

         Income Taxes and Cash Flows

         The  Company accounts for income taxes and the statement
         of  cash  flows in accordance with Financial  Accounting
         Standards Board Statement No. 109 and No. 95.

         Cash and Cash Equivalents

         Cash  and  cash  equivalents include all  highly  liquid
         investments  with  a maturity of three  months  or  less
         when purchased.

  NOTE 2:  CASH

         The Company has no bank accounts at this time.

  NOTE 3 - EARNINGS PER SHARE

         Earnings  per  share has been computed by  dividing  net
         income/(loss) by the weighted average number  of  common
         shares  outstanding for the period.  There are no  items
         which  are deemed to be common stock equivalents  during
         the audit period.

  NOTE 4: COMMON STOCK

         As   of  September  30,  2000,  December  31,  1999  and
         September 30, 1999, the Company had 3,000,000 shares  of
         common stock, par value $0.001, issued and outstanding.

  NOTE 5 - LEASE COMMITMENTS

         The  Company currently has no commitments for leases  or
         contingencies.

  NOTE 6 - USE OF ESTIMATES

         The  preparation of financial statements  in  conformity
         with  Generally Accepted Accounting Principles  requires
         management  to  make  estimates  and  assumptions   that
         affect   certain   reported  amounts  and   disclosures.
         Accordingly,  actual  results could  differ  from  these
         estimates.

ITEM 2.   MANAGEMENT'S PLAN OF OPERATION

NOTE REGARDING PROJECTIONS AND FORWARD LOOKING STATEMENTS

This  statement  includes  projections  of  future  results   and
"forward-looking statements" as that term is defined  in  Section
27A  of  the  Securities Act of 1933 as amended (the  "Securities
Act"), and Section 21E of the Securities Exchange Act of 1934  as
amended (the "Exchange Act"). All statements that are included in
this  Registration Statement, other than statements of historical
fact,   are   forward-looking  statements.  Although   Management
believes that the expectations reflected in these forward-looking
statements  are  reasonable, it can give no assurance  that  such
expectations  will prove to have been correct. Important  factors
that  could  cause actual results to differ materially  from  the
expectations are disclosed in this Statement, including,  without
limitation,   those  expectations  reflected  in  forward-looking
statements contained in this Statement.

                        Plan of Operation

The  Company's Plan of Operation has not changed since the filing
of  its  Form  10-SB  filed with the SEC on  June  7,  2000.  The
description  of the current plan of operation is incorporated  by
reference to Section 2 of its Form 10-SB.

                           Competition

The  Company  is an insignificant participant among  firms  which
engage   in   business  combinations  with,  or   financing   of,
development-stage   enterprises.  There  are   many   established
management and financial consulting companies and venture capital
firms  which  have significantly greater financial  and  personal
resources,  technical expertise and experience than the  Company.
In   view  of  the  Company's  limited  financial  resources  and
management  availability, the Company  will  continue  to  be  at
significant  competitive  disadvantage  vis-a-vis  the  Company's
competitors.

                            Employees

The Company's only employees at the present time are its officers
and  directors,  who will devote as much time  as  the  Board  of
Directors determine is necessary to carry out the affairs of  the
Company.

                   PART II - OTHER INFORMATION

ITEM 1.   LEGAL PROCEEDINGS

The  Company  is  not  a  party  to any  material  pending  legal
proceedings and, to the best of its knowledge, no such action has
been threatened by or against the Company.

ITEM 2.   CHANGES IN SECURITIES AND USE OF PROCEEDS

No issues of securities and no changes in the existing securities
took place during the period covered by this report.  At the  end
of  the  quarter  there  were 3,000,000 shares  of  common  stock
outstanding.

ITEM 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No such matters were submitted during the most recent quarter.

ITEM 6.   EXHIBITS AND REPORTS ON FORM 8-K

EXHIBITS

a)     The  exhibit  consisting  of  the  Company's  Articles  of
  Incorporation is attached to the Company's Form 10-SB, filed on
  June 7, 2000. This exhibit is incorporated by reference to that
  Form.

b)    The  exhibit consisting of the Company's Bylaws is attached
  to the Company's Form 10-SB, filed on June 7, 2000. This exhibit
  is incorporated by reference to that Form.

Reports on Form 8-K:  None

27   Financial Data Schedule

                           SIGNATURES

Pursuant  to  the  requirements of Section 12 of  the  Securities
Exchange  Act  of  1934,  the Registrant  has  duly  caused  this
registration  statement  to  be  signed  on  its  behalf  by  the
undersigned, thereunto duly authorized.



                           Buffton, Inc.



                           By: /s/ John C. Mueller
                              John C. Mueller, President

                           Date: October 31, 2000