SECURITIES AND EXCHANGE COMMISSION
                       Washington,  DC  20549

                              FORM 10-Q

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


                For the Quarter ended January 31, 1999

                     Commission File No. 0-10315
                         E-COMMERCE WEST CORP.
           (Name of Registrant as specified in its charter)

               Utah                            95-4091368
   (State or other jurisdiction of          (IRS Employer
    Incorporation or organization)           Identification No.)

                          152 Sherman St.
                       Deadwood,  SD  57732
              (Address of principal executive offices)

           (605) 578-1299                       (605) 578-1298
    (Registrant's telephone number)         (Registrant's fax number)

      Securities registered pursuant to Section 12(g) of the Act:
                      Common Stock,  $0.001 Par


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.
[x] Yes    [ ] No

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.
[x] Yes    [ ] No

As of January 31, 1999 9,573,063 shares of registrant's $0.001 par 
value common stock were outstanding.





                     


                      E-COMMERCE WEST CORP.


                              INDEX

                                                              Page
                                                             Number


PART 1      FINANCIAL INFORMATION

Item 1.     Consolidated Financial Statements

              Balance Sheet
              as of January 31, 1999                           3

              Statement of Operations
              as of January 31, 1999                           4

              Statement of Cash Flows
              as of January 31, 1999                           5

              Notes to Financial Statements                    6

Item 2.     Management's Discussion and Analysis of
            Financial Condition and Results of Operations      7

PART 11     OTHER INFORMATION

Item 2.     Change in Securities                               11

Item 6.     Exhibits and Reports on From 8-K                   11






















               E-COMMERCE WEST CORP. AND SUBSIDIARIES
                    CONSOLIDATED BALANCE SHEETS


ASSETS                              Jan. 31, 1999   July 31, 1998

Current Assets
  Cash and cash equivalents           $   42,771     $    71,615
  Accounts receivable                        302           2,930
  Note receivable - officer               25,000           9,000
  Notes receivable                         9,000          51,000
  Inventories                             18,198               0
  Prepaid expenses & other assets         16,497          38,290

     Total current assets                111,768         172,835

Fixed Assets
  Property and equipment                  47,916          45,396
  Accumulated depreciation           (    15,860)   (     12,523)

     Fixed Assets, Net                    32,056          32,873


     Total assets                     $  143,824     $   205,708  


                                    Jan. 31, 1999   July 31, 1998
LIABILITIES AND SHAREHOLDERS'
  DEFICIT

Current liabilities
  Accounts payable                    $  100,537     $   153,803
  Accrued liabilities                    287,264         140,248
  Note payable officer	                   3,655               0
  Net liabilities of discontinued
   operations                            134,130         136,392

    Total current liabilities            525,586         430,343


Equity
  Preferred Stock, 100,000,000
    authorized; 1,100,000 Series A
    convertible shares issued and
    outstanding                            1,100           1,100
  Common Stock, $0.001 par value,
    150,000,000 shares authorized;
    9,573,063 and 8,642,102 shares
    issued and outstanding                 9,573           8,642
  Additional Paid in Capital           5,962,719       5,856,840
  Accumulated deficit                 (6,355,154)     (6,091,217)

    Total shareholders' deficit      (   381,762)     (  224,635)

    Total liabilities & shareholders'
     deficit                          $  143,824      $  205,708



                   E-COMMERCE WEST CORP. AND SUBSIDIARIES
                        CONSOLIDATED STATEMENT OF OPERATIONS


                                   3 Months Ended             6 Mo. Ended
                              Jan. 31/99   Jan.31/98   Jan. 31/99   Jan. 31/98

Revenues                      $  5,334                 $    5,334    
Cost of goods sold               1,899                      1,899     

Gross Profit                     3,435                      3,435

Selling, general &
 administrative expenses       186,151   $  136,235       263,240    $ 329,998
Depreciation/amortization        1,669        1,863         4,098        3,726

Loss from continuing
 operations                  ( 184,385)  (  138,098)  (   263,903)  (  333,724)
  
OTHER INCOME (EXPENSE)
 Interest income                 1,041                      1,615          419
 Interest expense            (     424)  (    4,453)  (     2,037)  (   12,524)
 Realized gain                                                           7,318
 Gain on sale of assets                                     3,000
 Loss on abandoned projects                                         (    5,409)

Total other income (expense)       617   (    4,453)        2,578   (   10,196)

Loss from continuing
 operations before
 income taxes                ( 183,768)  (  142,551)  (   261,325)  (  343,920)

Income tax provision                 0            0             0            0

Net loss from continuing
 operations                  ( 183,768)  (   142,551) (   261,325)  (  343,920)

Discontinued Operations:
 Loss from operations        (   7,262)  (   167,828) (     8,147)  (  272,540)
 Gain (loss) from  
   disposition of operations         0   ( 1,519,647)       5,535  ( 1,519,647)

Net loss                     ($191,030)  ($1,830,026) ($  263,937) ($2,136,107)


Basic (loss) Per Share
 From continuing operations     ($0.02)      ($0.03)      ($0.03)      ($0.10)
 From discontinued operations     0.00       ( 0.31)        0.00       ( 0.30)

Total basic loss per share      ($0.02)      ($0.34)      ($0.03)      ($0.40)


Weighted-average common
 shares outstanding           9,280,976    5,393,128    9,022,670    5,325,784












     
                        

                        E-COMMERCE WEST CORP. AND SUBSIDIARIES
                         CONSOLIDATED STATEMENT OF CASH FLOWS

                                 3 Months Ended             6 Months ended
                              Jan.31/99    Jan.31/98    Jan.31/99   Jan.31/98
Cash flows from
operating activities:
 Net loss from 
 continuing operations       ($ 183,768)  ($  142,551) ($ 261,325) ($  343,920) 
 
Adjustments to reconcile
 net loss to net cash used
 in operating activities
  Depreciation & amortization     1,669         1,863       3,337        3,726
  Issuance of stock for
   services rendered             25,460        11,166      31,960       92,983
  Gain on sale of assets                                (   3,000)
        
 
(Increase) decrease in:
 Prepaid expenses & other
  current assets              (   6,363)      116,597      21,793            0
 Accounts receivable             19,698        16,799       2,628  (    74,322)
 Inventories                  (  18,198)       10,029   (  18,198)           0
 Other Assets                             (    78,075)             (    19,547)

 Increase (decrease) in:
   Accounts payable              14,554       228,753   (  53,266)      51,610
   Accrued liabilities           57,819        18,197     144,354       63,733

 Net cash provided by (used in)
   continuing operations      (  89,129)      182,778  (  131,717) (   225,737)
 Net cash provided (used in)
   discontinued operations    (   3,933)  (   158,563) (    2,262)     130,117

Cash flows from
 investing activities:
   Notes receivable                                        45,000
   Acquisitions of 
    property & equipment      (   2,520)            0  (    2,520) (     7,459)
   Loans to officers          (   3,000)            0  (   16,000)      20,000

Net cash used in investing 
  activities                  (   5,250)            0  (   26,480) (    12,541)

  
Cash flows from
 financing activities:
  Loans from officers             3,211                     3,655       13,372
  Issuance of common stock       75,000                    75,000
  Payments on notes payable           0   (    39,218)          0            0

Net cash provided (used in)
  financing activities           78,211   (    39,218)     78,655  (    13,372)


Net increase (decrease)
 in cash and cash 
 equivalents                  (  20,101)  (    15,003) (   28,844) (    69,707)
Cash and cash equivalents
  beginning of period            62,872        22,905      71,615       77,609

Cash and cash equivalents
  end of period                $ 42,771         7,902   $  42,771   $    7,902








 
                         E-COMMERCE WEST CORP.
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                THREE MONTHS ENDED January 31, 1999

             SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


Basis of Presentation

     The accompanying interim financial statements of E-COMMERCE WEST 
CORP. (the Company) are unaudited; however, in the opinion of 
Management, all adjustments necessary for a fair presentation of such 
financial statements have been reflected in the interim periods 
presented.  Such adjustments consisted only of normal recurring items.

     The Company experienced no revenues during the transition period 
from a gaming company in January 1998, when the Company discontinued 
operations of and subsequently liquidated Goldiggers Hotel and Gaming 
Est., to an Internet company with the launch of its first Internet Web 
site that occurred during this quarter.  This Web site was seasonal and 
only operated for 30 days prior to Christmas.  Revenues are anticipated 
to resume in the first calendar quarter of 1999 coinciding with the 
planned launch of the Company's first permanent retail Web site.  
Consequently, operating results for the three months ended January 31, 
1999 are not necessarily indicative of the results that may be expected 
for the year ended July 31, 1999.  The significant accounting policies 
and certain financial information which are normally included in 
financial statements prepared in accordance with generally accepted 
accounting principles, but which are not required for interim reporting 
purposes, have been condensed or omitted.  The accompanying financial 
statements of the Company should be read in conjunction with the 
Company's audited financial statements for the year ended July 31, 1998 
and the notes thereto, included in the Company's annual report on Form 
10-K.





















Item 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 
AND RESULTS OF OPERATIONS

General Financial Condition

     The Company does not have any current revenue streams from 
operations, although modest revenues were achieved during a brief 30 
day period during the Christmas season from the launch of the Company's 
first seasonal web site.  Revenues are anticipated to commence with the 
launch of the Company's first permanent Internet retail Web site that 
is scheduled to occur in the first quarter of calendar year 1999.  Due 
to the potential for competition on the Internet, the Company is not 
revealing the nature of this site until the actual launch has occurred.   
The Company does anticipate revenues within the current fiscal year to 
be derived from its Internet niche Web sites although there can be no 
assurances as to the amount of revenues or if the revenues will be 
sufficient to satisfy ongoing corporate operating expense.

     The Company's direct expenses throughout the quarter have been 
made from cash on hand and from funds provided through financing 
activities.  The Company is currently seeking financing to sustain 
operations.  Current cash on hand is not sufficient to meet ongoing 
operating expenses, however the Company is optimistic that financing in 
the amount and on the terms acceptable to the Company will be available 
within the time frame required.

Results of Operations:

     E-Commerce West

     The quarter was spent in the continuing research into the Internet 
in general and electronic commerce specifically plus the development, 
launch and operation of the Company's initial seasonal retail Web site 
www.echristmastrees.com.  Additionally, efforts were devoted to product 
procurement and the design of the Company's first permanent retail Web 
site to launch in the first calendar quarter of 1999.  Funds were 
expensed and are expected to continue to be expensed in the ongoing 
development and planned operation, marketing, advertising, promotion 
and new product procurement in addition to continuous improvements to 
the Web site and the research, planning, development and launch of 
other niche Web sites.

     echristmastrees.com

     On November 18, 1998 the Company launched the first of what the 
Company plans are several seasonal web sites.  The site, 
www.echristmastrees.com, sold two varieties of Christmas trees in 
various sizes plus two types of Holiday wreaths.  The company's goal 
this year was to `brand' the site.  As such, the Company purchased over 
4 million banner ads on popular Web sites, such as AltaVista, GeoCities 
and `www.usatoday.com'.  To announce the launch, the  Company   
retained the services of the Internet public relations firm that 
promoted the launch of `Amazon.com', `CoolShopping', `ONSALE" and 
`LinkExchange', all successful Web sites.  The Company was the 
beneficiary of significant publicity including an article in Business 
Week Online, an article which was syndicated to over 800 newspapers by 
Bloomberg, a review by Yahoo's `Daily News', an article in USA Today 
newspaper plus a corresponding article on their Web site, a television 
feature on ZDTV plus a corresponding report on their Web site and 
others.  Of significance was the large number of measurable banner ad 
responses as click-throughs from Internet users in over 85 foreign 
countries.  The Company interprets these results as extremely 
encouraging as to its ability to create interesting Web sites, creative 
advertising and promotions that produces results and an array of 
products generating significant world-wide appeal, as that is the 
future of the Internet.  Although first year sales were modest, the 
Company believes it succeeded in its pre-launch goal to `brand' the 
site, which the Company believes will be reflected through increased 
sales in future years.

     New Internet Web Site

     The Company continues to apply its time and resources to the 
development of its second retail Web site.  Suppliers and distribution 
arrangements are taking form.  The Company anticipates the launch will 
occur in the first quarter of calendar year 1999.  The Company will 
offer a product line currently not offered on the Internet.  The site 
will be a year round retail site, have international appeal and, 
although it is premature to project the amount of revenues, the Company 
believes the site will be successful.

     The Company is also developing it's third Web site, anticipated to 
launch in the second calendar quarter of 1999.

     Domain Name Ownership

     The Company owns, as intellectual property, over 20 Web site 
addresses consistent with the Company's plans to continue to develop 
and launch Web sites designed to appeal to a niche segment of the 
market.

     Proposed Wyatt, Missouri Riverboat Casino

     In 1994 the Company, through its current wholly owned subsidiary 
Royal Casino Group, responded to a Request For Proposals issued by the 
City of Wyatt, Missouri.  Royal Casino Group won the RFP and 
subsequently entered into an exclusive 25-year agreement with the City 
to develop "The Royal Missourian", a riverboat casino entertainment 
center, on the Mississippi River at the confluence of the Ohio River.  
The Company acquired 50 acres of land on the Mississippi River with a 
site acceptable in Missouri's constitution permitting gaming 
riverboats.  In April, 1993, the Company applied to the Army Corps of 
Engineers for it's 404 docking permit which is necessary prior to the 
commencement of any construction related to the Company's proposed 
development.  During the ensuing years, the Company continued obtaining 
various regulatory approvals, such as a Water Certification Permit from 
the Missouri Department of Natural Resources which has been issued to 
the Company.  In January, 1999, the Company received its long-awaited 
Army Corps' permit.  Virtually all the components are in place to 
proceed with the application to the Missouri Gaming Commission and when 
and if selected for review by the Commission, the commencement of the 
construction of the development could begin.  However, it is the 
intention of the Company to explore all it's options in addition to 
firming the Company's funding for the project prior to submitting its 
application for licensing to the Missouri Gaming Commission.  Although 
actively pursuing all avenues related to the development, the Company 
can not realistically project a time frame for submission of the 
application.

      Stock Issuances

     The Company issued the following shares this quarter:  from S-8 
Registration Number 333-32415: to Dan French on December 18th 3,572 
common shares his consulting services on the Wyatt project and to Joy 
Nissenson on January 22nd 3,410 common shares for her consulting 
services on echristmastrees.com.  Further from S-8 Registration Number 
333-59975: to Lucky Management on Nov. 17th, Dec. 18th and Jan. 20th a 
total of 50,625 common shares for their consulting services; to Arthur 
Lovett on November 17th 8,422 common shares for his consulting services 
for the Company's EDGAR filings; to Dalton & Mathias on January 20th 
7,729 common shares for their accounting services; to Robinson, Diamant 
and Brill on January 20th 10,417 for their legal services.  During the 
quarter the Company, through 3 private placements, issued an aggregate 
total of 583,333 restricted common shares for a total of $75,000.

     Corporate Loans

     Jon Elliott, the Company's President/CEO has not received any cash 
compensation per the terms of his Employment Agreement for the 20-month 
period from June, 1997 through January, 1999.  He owes the Company a 
total of $25,000 per loans taken which have an interest rate of 9%, 
simple interest, calculated annually.

     Equipment Rental, Overhead Reimbursement, Rent, Support Services

     The Company leases approximately 640 square feet for its corporate 
headquarters in Deadwood, South Dakota for $400 per month on a lease 
through April, 1999.

     Consultants

     The Company retained the services of the Ward Group to promote the 
launch of its initial Web site, www.echristmastree.com.  Additionally, 
the Company retained the services of Lucky Management as an Internet 
marketing consultant.  Both organizations were retained in November 
1998.

     Year 2000 Compliance

     The Company is conducting a comprehensive review of their computer 
systems to identify all software applications that could be affected by 
the inability of many existing computer systems to process time-
sensitive data accurately beyond the year 1999, referred to as the Year 
2000 or Y2K issue.  The Company expects to complete their internal Year 
2000 compliance program by mid 1999 and anticipates that the total 
expenditures on this program will not exceed $10,000.  As the Company 
launches its Internet retail Web sites, the Company will be marketing 
products from several third party suppliers.  As such, the Company is 
attempting to ascertain from each supplier assurances of their Year 
2000 compliance.  However, since the Company will be dependant on its 
suppliers computer systems and applications, particularly with respect 
to shipping, accounting, billing and buying, the Company may experience 
delays which could produce an adverse effect.  While the company 
believes its procedures and its suppliers efforts in this regard will 
be successful, because of the complexity of the Year 2000 issue and the 
interdependence of organizations using computer systems, the Company's 
efforts, and those of its third parties with whom it interacts, may not 
be satisfactorily completed in a timely fashion or may cost 
substantially more to remedy than the amount anticipated.  Failure by 
the Company's suppliers to satisfactorily address the Year 2000 issue 
could have a material adverse effect on the Company.

     Other Matters

     Despite providing his services exclusively to the Company, the 
Company has been unable to pay a salary to Jon Elliott, the Company's 
Chief Executive Officer and a Director per his Employment Agreement.  
Therefore, in this quarter, as his sole source of income, Mr. Elliott 
sold a total of 32,000 common shares in four separate transactions at 
an average price of $0.52 on the open market.  All appropriate forms 
concerning the aforementioned transactions were filed in a timely 
fashion with the Securities and Exchange Commission.

Subsequent Events

     Stock Issuance

     On February 2nd and February 24th the Company issued 3,106 common 
shares to David Addison and 40,995 common shares to Harlan Schmidt 
respectively for their legal services.  These issuances were from the 
Company's active S-8 registration number 333-59975.  Further, in an 
effort to improve the Company's balance sheet and reduce its current 
liabilities, on February 19th pursuant to a resolution of the Board in a 
February 19th meeting, the Company issued 800,000 restricted common 
shares to Jon Elliott, the Company's President & CEO in exchange for 
$100,000 owed to Mr. Elliott in salary pursuant to his Employment 
Agreement.  Mr. Elliott has not received any cash compensation per the 
terms of his Employment Agreement in the previous 20-month period 
beginning in June, 1997 despite providing his services exclusively to 
the Company.

     Goldigger's Regulatory Matters

     In the quarter, the Company paid the mutually agreed upon amount 
of $4,936.01 reached in a settlement with the South Dakota Department 
of Revenue over an alleged underpayment of sales and use tax by 
Goldiggers for the period 1994-1997.  As previously reported, the 
Company did not believe the amount stated as owed by the Department was 
in fact owed.  However, to avoid the expense of litigation and its 
additional related costs, Atlantic-Pacific Corp., the Company's 
subsidiary, settled for a substantially lesser amount.  For 
informational purposes, the Company's subsidiary did not own nor 
operate Goldiggers for the periods 1994, 1995 and the first half of 
1996.

     


PART II     OTHER INFORMATION



Item 2.     Changes in Securities

              None.

Item 6.     Exhibits and Reports on Form 8-K


            a) Exhibits

              None

     Exhibits other than those listed have been omitted because they 
are nonexistent, inapplicable or because the information is given in 
the financial statements of the Company.

            b) Reports on Form 8-K

               None



































                          SIGNATURES


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


                                   E-COMMERCE WEST CORP.
                                   (Registrant)




                                   By:  /s/ Jon F. Elliott
                                       Jon F. Elliott, President
                                       and Chief Executive Officer


Date:  March 15, 1999  



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