SECURITIES AND EXCHANGE COMMISSION
                       Washington,  DC  20549

                              FORM 10-QSB

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


                For the Quarter ended October 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.)

                           83 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 October 31, 1999 12,465,614 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 Sheets (unaudited)as of October 31, 1999
              and (audited)July 31, 1999                       3

              Unaudited Statements of Operations
              3 months ended October 31, 1999 and 1998         4

              Unaudited Statements of Cash Flows
              3 months ended October 31, 1999 and 1998         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 Form 8-K                   11






























              E-COMMERCE WEST CORP. AND SUBSIDIARIES
                    CONSOLIDATED BALANCE SHEETS

ASSETS                              October 31, 1999   July 31, 1999
                                      (unaudited)      (audited)
Current Assets
  Cash and cash equivalents           $        -     $     9,493
  Note receivable - officer               33,000          33,000
  Notes receivable                         9,000           9,000
  Inventories                             16,240          16,352
  Prepaid legal expense                  129,166         141,667
  Prepaid expenses & other assets          6,605           8,969

     Total current assets                194,011         218,481

Fixed Assets
  Property and equipment, net             78,690          85,704


     Total assets                     $  272,701     $   304,185


                                   October 31, 1999   July 31, 1998
LIABILITIES AND SHAREHOLDERS'
  DEFICIT

Current liabilities
  Accounts payable                    $  138,534     $   125,434
  Book overdraft                             466               -
  Accrued payroll & payroll taxes        280,666         224,516
  State tax payable                          100               -
  Note payable officer	                  48,609          27,561
  Net liabilities of discontinued
   operations                            132,286         132,326

    Total current liabilities            600,661         509,837

Commitments & contingencies

Shareholders' deficit
  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;
    12,465,614 and 12,404,502 shares
    issued and outstanding                12,466          12,404
  Additional Paid in Capital           6,476,159       6,466,220
  Accumulated deficit                 (6,817,685)     (6,685,376)

    Total shareholders' deficit      (   327,960)     (  205,652)

    Total liabilities & shareholders'
     deficit                          $  272,701      $  304,185







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

                                  3 Months Ended
                              Oct. 31/99   Oct. 31/98
                              (unaudited)  (unaudited)

Revenues                      $  1,894            -
Cost of goods sold               1,067            -

Gross Profit                       827

Selling, general &
 administrative expenses       132,769   $   79,518


Loss from continuing
 operations                  ( 131,942)  (   79,518)

OTHER INCOME (EXPENSE)
 Interest income                   748          574
 Interest expense            (   1,115)  (    1,613)
 Realized gain                       -        3,000

Total other income (expense) (     367)       1,961

Loss from continuing
 operations before
 income taxes                ( 132,309)  (   77,557)

Income tax provision                 0            0

Net loss from continuing
 operations                  ( 132,309)  (   77,557)

Discontinued Operations:
 Gain (loss) from operations         -   (      885)
 Gain (loss) from
   disposition of operations         -        5,535

     Net gain (loss) from
     Discontinued operations         -        4,650

Net loss                     ($132,309)  ($  72,907)


Basic (loss) Per Share
 From continuing operations     ($0.01)      ($0.01)
 From discontinued operations     0.00       ( 0.01)

Total basic loss per share      ($0.01)      ($0.02)

Weighted-average common
 shares outstanding          12,435,058    8,764,634










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

                                                3 Months Ended
                                           Oct. 31/99   Oct. 31/98
                                           (unaudited) (unaudited)
Cash flows from
operating activities:
 Net loss from  continuing operations      ($ 132,309) ($   72,907)

Adjustments to reconcile net loss to
 net cash used in operating activities
  Depreciation & amortization                   7,014        2,429
  Issuance of stock for
   services rendered                           10,000          250

(Increase) decrease in:
 Prepaid expenses & other current assets       14,865       31,087
 Inventories                                      112            -
 Increase (decrease) in:
   Accounts payable                            13,100  (    67,832)
   Accrued payroll & payroll taxes             56,251       88,471

 Net cash used in
   continuing operations                    (  30,967) (    18,502)
 Net cash used in
   discontinued operations                  (      40) (     5,491)


Cash flows from
 financing activities:
  Receipt of officer notes receivable               -        9,000
  Loans from officers                          21,048            -
  Sale of common stock                              -        6,250
  Book overdraft                                  466    __________

Net cash provided by
  financing activities                         21,514       15,250


Net decrease in cash and cash
 equivalents                               (    9,493)  (    8,743)
Cash and cash equivalents
  beginning of period                           9,493       71,615

Cash and cash equivalents
  end of period                             $       -        62,872




















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

             SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


Basis of Presentation

     The accompanying interim consolidated 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 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, 1999 and the notes
thereto, included in the Company's annual report on Form 10-KSB.





































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

General Financial Condition

     Results of Operations:

     E-Commerce West

The Company concentrated its efforts in this quarter on westerngold.com
Corp., it's wholly-owned website which operates the Company's first year
round retail website, westerngold.com

     westerngold.com

     www.westerngold.com , marketing quality western products, serves a
previously ignored Internet retail market segment currently generating
in excess of $2.75 billion in annual, domestic sales. The Company has
positioned westerngold.com to be a niche market dominator as this site
is the first to market in its category.   The success of this site is
dependant in part upon the ability of the Company to advertise and market
westerngold.com which in turn is dependant upon the Company's ability to
attract financing to westerngold.com in the amount sufficient to conduct
a consumer brand awareness campaign.  The Company plans to implement a
strategic marketing plan designed to drive site traffic and positively
impact sales should it be successful in obtaining the requisite
financing.

    Funding for westerngold.com is being sought independently from
venture capitalists although there can be no assurances that financing in
the amount and on terms acceptable to the Company will be available
within the time frame required. The ability to raise necessary financing
will depend on many factors, including the opinion of the venture
community as to the viability of westerngold.com.

     The westerngold.com advertising campaign began with the placement of
four color, full page ads in four Western-lifestyle magazines commencing
with the September, October and fall issues.  The results increased both
traffic to the site and memberships.

     westerngold.com's Affiliate Program was implemented by Commission
Junction, a leader in affiliate marketing programs, in September, 1999.
An affiliate is an existing website which elects to place
westerngold.com's logo on their site.  Any purchases on Westerngold.com
generated by affiliate's visitors either on the first visit or on a
subsequent visit within 90 days of the first visit, results in the
affiliate earning a 10% commission.  Commission Junction earns 2% on all
sales and provides services including check writing, real-time sales
tracking and the issuance of 1099's to each affiliate when appropriate.
westerngold.com projected attracting 300 affiliates within the first
month.  Websites that joined westerngold.com's Affiliate Program exceeded
projections and totaled over 650 within the first four weeks after the
program's launch and total over 1,000 at the end of the quarter.

     Selling, general and administrative expenses for the three months
ended October 31, 1999 were $132,769 and consisted primarily of
salaries and web-site marketing and advertising charges.  This is
approximately 67% more than the selling, general and administrative
expenses of $79,518 for the prior three months ended October 31, 1998.
Funds were expensed and are expected to continue to be expensed in the
ongoing development and planned operation, marketing, advertising,
promotion, new product procurement and continuous improvements to the
website and the research, planning, development and launch of other
niche websites and the re-launch of the Company's Holiday season retail
website, echristmastrees.com.



     Liquidity and Capital Resources

     As of October 31, 1999, the Company had no cash and cash equivalents
and a working deficit of $327,690.  Since inception, the Company has
financed its operations primarily through private offerings of equity and
debt securities.

    Net cash used in continuing operating activities was $30,967 for the
quarter ended October 31, 1999.

    Net cash provided by financing activities was $21,514 for the quarter
ended October 31, 1999.  Net cash provided by financing activities
consisted primarily of loans from officers.

    The Company expects cash flows from operating activities to continue
to be negative over the next year.  Depending on the success of the
Company's efforts to develop its websites, management believes that the
Company's present working capital will need to be supplemented to support
the Company's operations over the next 12 months. Current cash on hand is
not sufficient to meet ongoing operating expenses, however the Company is
optimistic that financing will be available, although no assurances can
be given that any necessary financing can be obtained on terms favorable
to the Company, or at all.

     Additional working capital may be sought through additional debt or
equity private placements, additional notes payable to banks or related
parties (officers, directors or shareholders), or from industry-available
funding sources at market rates of interest, or a combination of these.
The ability to raise necessary financing will depend on many factors,
including the opinion of the venture community as to the viability of
westerngold.com, the nature and prospects of any business to be acquired
and the economic and market conditions prevailing at the time financing
is sought.

      Stock Issuances

     In this quarter the Company issued 61,112 common shares for
computer & website services rendered valued @ $10,000 from its active
S-8 Registration #333-59975.


     Equipment Rental, Overhead Reimbursement, Rent, Support Services

     The Company leases approximately 3,600 square feet for its
corporate headquarters in Deadwood, South Dakota for $1,250 per month
on a lease through May, 2000. The company has an option for a second
year at a $1,500 per month.


     Year 2000 Compliance

     The Company has completed a comprehensive review of its 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 applied the YMARK 2000 test from NSTL
Online, the world's leading independent technology testing
organization, and has determined all its computers and related office
equipment to be Year 2000 compliant.  As the Company operates Internet
retail websites, the Company markets products from several third party
suppliers.  As such, the Company is attempting to ascertain from each
supplier assurances of their Year 2000 compliance.  As of the date of
this filing the Company has not received assurances from all its
suppliers as to their Year 2000 compliance. Since the Company is
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 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,
and those of its third parties with whom it interacts, complete
compliance may not be satisfactorily completed in a timely fashion or
may cost substantially more to remedy than the supplier 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

     During the quarter, Jon F. Elliott, the Company's President, Chief
Executive Officer and a Director advanced cash to the Company in excess
of $25,000 to enable the Company to meet its then-current obligations.

     Despite providing his services exclusively to the Company, the
Company has been unable to pay a salary to Jon Elliott, the Company's
President and Chief Executive Officer per his Employment Agreement.
Therefore, in this quarter, as his sole source of income, Mr. Elliott
sold a total of 102,619 common shares at an average price of $0.17 on
the open market.  All appropriate forms concerning the aforementioned
transactions were filed in a timely fashion with the Securities and
Exchange Commission.

Dissolution of Subsidiaries

     During the year, as the Company had no further use for two of its
subsidiaries, the Company dissolved Atlantic-Pacific Corp., and let
Goldiggers Southern Nevada, Inc. expire.

Subsequent Events

     echristmastree.com

 	www.echristmastrees.com , the Company's first retail e-commerce
website, re-launched for the holiday season in November, 1999.
The Company had previously launched and operated the site for an
approximate 30 day period during last year's Holiday season where it met
with significant media coverage, critical acclaim and visitations from 85
foreign countries. The site, www.echristmastrees.com, sells two
varieties of premium grade fresh-cut Christmas trees in various sizes
plus two types of Holiday wreaths.  Last year the Company placed over 4
million banner ads at significant expense compared to revenues
generated although the website benefited from branding awareness.  This
year the Company has eliminated banner advertising preferring instead
to create cross-promotional marketing partnerships with larger,
established, high-profile Internet merchants such as OfficeMax.com;
FlowersUSA,com; FultonStreet.com and PrimeWine.com together with media
marketing and outsourcing a website search engine enhancement program.









     Stock Issuances

     In November the Company issued 15,000 common shares for computer &
website services valued at $1,500; 43,889 common shares for company and
website advertising valued at $43,889; and 40,625 common shares for
accounting services valued at $7,313 from its active S-8 Registration
#333-59975.

     Other Matters

     Jon Elliott, the Company's President, sold in November a total of
15,000 shares at an average price of $0.18 on the open market.  All
appropriate forms concerning the aforementioned transactions will be
filed in a timely fashion with the Securities & Exchange Commission.










































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:  December 15, 1999




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