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 August 31, 2003

                                       OR

[ ]TRANSITION REPORT UNDER SECTION 13 OF 15(D) OF THE EXCHANGE ACT OF 1934

          From the transition period from ___________ to ____________.

                         Commission File Number 0-29439
                                                -------


                            TWISTEE TREAT CORPORATION
                            -------------------------
        (Exact name of small business issuer as specified in its charter)

                               Delaware 43-1796315
                               -------------------
    (State or other jurisdiction of incorporation or organization)(IRS Employer
                               Identification No.)


                 2983 Ravenswood Rd., Fort Lauderdale, FL 33312
                 ----------------------------------------------
                    (Address of principal executive offices)

                                  (877) 667-9377
                                  --------------
                           (Issuer's telephone number)

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

     Indicate by check mark whether the registrant (1) filed all reports
required to be filed by Section 13 or 15(d) of the Exchange Act 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 October 20, 2003 6,107,797 shares of Common Stock of the issuer were
outstanding.

<PAGE>

                            TWISTEE TREAT CORPORATION
                                   FORM 10-QSB

                                      INDEX

                                     PART I

Item 1.     Financial Statements

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


                                    PART II

Item 1.     Legal Proceedings

Item 6.     Exhibits and Reports on Form 8-K

            Signatures

<PAGE>

                         PART I.  FINANCIAL INFORMATION

<TABLE>
<CAPTION>


ITEM 1.  FINANCIAL STATEMENTS

                                TWISTEE TREAT CORPORATION
                                     BALANCE SHEETS


                                                              AUGUST 31,    NOVEMBER 30,
                                                                2003           2002
                                                            ------------  --------------
                                                            (UNAUDITED)
ASSETS
<S>                                                         <C>           <C>
Current assets:
  Cash                                                      $     1,954   $      15,962
                                                            ------------  --------------
    Total current assets                                          1,954          15,962

Property and equipment, net                                      71,446          92,290
                                                            ------------  --------------
                                                            $    73,400   $     108,252
                                                            ============  ==============


LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
  Accounts payable                                          $   183,921   $     195,369
  Accrued expenses                                               15,000               -
  Advances - shareholders                                         7,000               -
  Notes payable - shareholders                                   20,000          20,000
                                                            ------------  --------------
    Total current liabilities                                   225,921         215,369
                                                            ------------  --------------

Stockholders' deficit:
  Preferred stock, $.0001 par value, 10,000,000 shares
    authorized, none issued and outstanding
  Common stock, $.0001 par value, 50,000,000 shares                 611             301
    authorized, 6,107,797 and 3,007,795 shares issued and
    outstanding
  Additional paid-in capital                                  3,840,524       3,747,774
  Accumulated deficit                                        (3,893,556)     (3,755,192)
                                                            ------------  --------------
                                                                (52,521)         (7,117)
  Less: subscriptions receivable                               (100,000)       (100,000)
                                                            ------------  --------------
    Total stockholders' deficit                                (152,521)       (107,117)
                                                            ------------  --------------
                                                            $    73,400   $     108,252
                                                            ============  ==============
</TABLE>

<PAGE>

<TABLE>
<CAPTION>

                                        TWISTEE TREAT CORPORATION
                                         STATEMENTS OF OPERATIONS
                                               (UNAUDITED)


                                                  THREE MONTHS ENDED                NINE MONTHS ENDED
                                                      AUGUST 31,                        AUGUST 31,
                                              2003                 2002             2003         2002
                                      --------------------  -------------------  -----------  -----------
<S>                                   <C>                   <C>                  <C>          <C>
Net sales                             $                 -   $                -   $        -   $        -
Cost of sales                                           -                    -            -            -
                                      --------------------  -------------------  -----------  -----------
Gross profit                                            -                    -            -            -

Operating expenses:
  Payroll and contractual expense                  15,000              (41,666)      59,855       81,198
  Depreciation and amortization                     6,948                6,948       20,844       20,843
    expense
  Consulting expense                                    -                    -       43,800        5,000
  Legal and professional fees                         800                    -        2,800       45,946
  Other general and administrative                  5,479               19,726       11,065       38,652
  Gain on settlement                                    -             (246,386)           -     (246,386)
                                      --------------------  -------------------  -----------  -----------
                                                   28,227             (256,378)     138,364     (135,945)
                                      --------------------  -------------------  -----------  -----------

Income (loss) from operations                     (28,227)             256,378     (138,364)     135,945

Other income (expense)
  Interest expense                                      -               (4,006)           -      (14,733)
  Other income                                          -                   36            -        2,469
                                      --------------------  -------------------  -----------  -----------
                                                        -               (3,970)           -      (12,264)
                                      --------------------  -------------------  -----------  -----------

Net income (loss)                     $           (28,227)  $          252,408   $ (138,364)  $  123,681
                                      ====================  ===================  ===========  ===========

Basic and diluted income (loss) per   $             (0.01)  $             0.09   $    (0.03)  $     0.05
                                      ====================  ===================  ===========  ===========
  common share

Weighted average shares outstanding             5,607,795            2,853,176    4,992,102    2,480,733
                                      ====================  ===================  ===========  ===========
</TABLE>

<PAGE>

<TABLE>
<CAPTION>


                               TWISTEE TREAT CORPORATION
                               STATEMENTS OF CASH FLOWS
                                      (UNAUDITED)


                                                                NINE MONTHS ENDED
                                                                    AUGUST 31,
                                                              2003             2002
                                                       -------------------  ----------
<S>                                                    <C>                  <C>

Cash flows from operating activities:
  Net income (loss)                                    $         (138,364)  $ 123,681
    Adjustments to reconcile net income to net cash
      used in operating activities:
    Depreciation and amortization                                  20,844      20,843
    Bad debt                                                            -      17,484
    Gain on settlement                                                  -    (246,386)
  Changes in operating assets and liabilities
    Notes and other assets                                              -       1,150
    Accounts payable and accrued expenses                           3,552      (6,296)
                                                       -------------------  ----------
        Net used in operating activities                         (113,968)    (89,524)
                                                       -------------------  ----------

Cash flows from financing activities:
  Proceeds from shareholder - advances                              7,000           -
  Proceeds from sale of common stock                               92,960      96,000
                                                       -------------------  ----------
        Net cash provided by financing activities                  99,960      96,000
                                                       -------------------  ----------

Net increase (decrease) in cash and cash equivalents              (14,008)      6,476
Cash and cash equivalents at beginning of period                   15,962       2,322
                                                       -------------------  ----------
Cash and cash equivalents at end of period             $            1,954   $   8,798
                                                       ===================  ==========

Cash paid for:
  Interest                                             $                -   $       -
                                                       ===================  ==========

Non-cash items
  Note receivable for subscription receivable          $                -   $  75,000
                                                       ===================  ==========
</TABLE>

<PAGE>





                            TWISTEE TREAT CORPORATION
                      NOTES TO INTERIM FINANCIAL STATEMENTS
                                FEBRUARY 28, 2003


Note 1:Presentation

The balance sheet of the Company as of August 31, 2003, the related statements
of operations for the three and nine months ended August 31, 2003 and 2002 and
the statements of cash flows for the nine months ended August 31, 2003 and 2002
included in the financial statements have been prepared by the Company without
audit.  In the opinion of management, the accompanying financial statements
include all adjustments (consisting of normal, recurring adjustments) necessary
to summarize fairly the Company's financial position and results of operations.
The results of operations for the three and nine months ended August 31, 2003
are not necessarily indicative of the results of operations for the full year or
any other interim period.  The information included in this Form 10-QSB should
be read in conjunction with Management's Discussion and Analysis and Financial
Statements and notes thereto included in the Twistee Treat Corporation's
November 30, 2002 Form 10-KSB.

Note 2: Common Stock

During February 2003, the Company issued 2,000,000 shares of common stock for
$0.03 per share.

During February 2003, a director acquired 100,000 shares of common stock for
$0.03 per share.

During April 2003, the Company issued 1,000,000 shares of common stock for $0.03
per share.

<PAGE>

ITEM  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS

THIS  REPORT  CONTAINS  FORWARD LOOKING STATEMENTS WITHIN THE MEANING OF SECTION
27A  OF THE SECURITIES ACT OF 1933, AS AMENDED AND SECTION 21E OF THE SECURITIES
EXCHANGE  ACT  OF  1934,  AS  AMENDED. THE COMPANY'S ACTUAL RESULTS COULD DIFFER
MATERIALLY FROM THOSE SET FORTH ON THE FORWARD LOOKING STATEMENTS AS A RESULT OF
THE  RISKS  SET  FORTH IN THE COMPANY'S FILINGS WITH THE SECURITIES AND EXCHANGE
COMMISSION,  GENERAL ECONOMIC CONDITIONS, AND CHANGES IN THE ASSUMPTIONS USED IN
MAKING  SUCH  FORWARD  LOOKING  STATEMENTS.

GENERAL  OVERVIEW

Overview.

Twistee Treat operated and franchised soft-serve ice cream desserts and an
assortment of other foods and beverages in its proprietary, cone-shaped
buildings and kiosks.  Incorporated in Missouri in 1997, we redomiciled by
merger into a Delaware corporation in June of 1999 with the name Twistee Treat
Corporation.  On April 6, 2000, we purchased a publicly-reporting Nevada
corporation, Perfection Plus, Inc., as described more fully in our Form 8-K
filed with the Securities and Exchange Commission on April 8, 2000, and as
subsequently amended.  During the three months ended February 30, 2003, the
Company did not have any operations and had three inactive franchises.

RESULTS  OF  OPERATIONS

THREE MONTHS AND NINE MONTHS ENDED AUGUST 31, 2003 COMPARED TO THREE MONTHS AND
NINE MONTHS ENDED AUGUST 31, 2002

There  were  no  net sales for the three and nine months ended February 28, 2003
and  2002,  respectively.  Twistee  is  pursuing  strategic  partners  or merger
candidates.

Operating expenses for the three months ended August 31, 2003 decreased by
$284,605 to an expense of $28,227 from operating income of $256,378 for the
corresponding period of the prior year.  The decrease is attributable to the
Company replacing its President and reducing salaries as well as a reduction of
legal and professional fees and the realization of a gain of $246,386 form a
settlement reached with the former president regarding amounts due for his past
services.

For the nine month period ending August 31, 2003 operating expenses decreased
$274,309 to $138,364 from operating income of $135,945 for the corresponding
period of the prior year. The decrease is attributable to the reason discussed
above.

Net income (loss) for the three months ended August 31, 2003 decreased by
$280,635 to a loss of $28,227 from income of $252,408 for the corresponding
period of the prior year.  For the three months ended August 31, 2003 and 2002
the Company did not record tax expense or a tax benefit.

For the nine months ended August 31, 2003, the net income (loss) decreased
$262,045 to a loss of $110,137 from net income of $123,681 for the corresponding
period of the previous year.  The Company's did not record tax expense or a tax
benefit for the nine months ended August 31, 2003 and 2002.

<PAGE>

LIQUIDITY AND CAPITAL RESOURCES

At August 31, 2003, Twistee Treat has negative working capital of $223,967
compared to negative working capital of $199,407 at November 30, 2002.

Net cash provided by financing activities increased to $99,960 from $96,000.
Twistee Treat received $92,960 from the sale of its common stock and $7,000 from
shareholder advances for the nine months ended August 31, 2003.  The Company
utilized those proceeds to pay current expenses.

The Company has no credit line or other bank debt, and has generated its cash
from the sale of its common stock.  At August 31, 2003, the Company had a
stockholders' deficit of $152,521, an increase of approximately 43% from the
$107,117 of stockholders' deficit existing at November 30, 2002.

As reflected in the accompanying financial statements and at August 31, 2003,
the Company has a working capital deficit of $223,967 and a net loss from
operations of $138,364 for the nine months ended August 31, 2003. The Company's
operations are not sufficient to finance its growth. The ability of the Company
to continue as a going concern is dependent upon its ability to raise additional
capital and implement its business plan. The Company anticipates issuing
additional debt and equity securities and reducing operating overhead.
Management believes that actions presently taken to improve its future
operations and obtain additional funding provide the opportunity for the Company
to continue as a going concern.

FACTORS THAT MAY AFFECT FUTURE RESULTS

Dependence Upon External Financing:  The Company has been building its business
through revenues generated from operations, supplemented by the sale of its
capital common stock.  The ability of the Company to continue to grow and expand
its business is highly dependent upon the ability of the Company to continue to
raise external financing, from the sale of equity and/or the incurrence of debt.
If the Company were unable to obtain debt and/or equity financing upon terms
that were sufficiently favorable to the Company, or at all, it would have a
materially adverse impact upon the ability of the Company to continue to expand
its business and operations, or to implement its business plan as now
contemplated by the Company.

Reliance on Key Management:  The success of the Company is highly dependent upon
the continued services of James A. Tilton, its President and Chief Financial
Officer, who is the primary person responsible for building the Company's
renewed franchises, regional development and licensing business.  If he were to
leave the Company, it could have a materially adverse effect upon the business
and operations of the Company.

<PAGE>

OTHER INFORMATION

ITEM 1: Legal Proceedings

The Company has a dispute with a law firm regarding past due fees. The law firm
Feldhake, August & Roquemore LLP received a default judgment for $16,349.94
composed of principal and interest on May 28, 2002 in the Superior Court of
California, County of Orange styled as case number 01HL04797.

The Company filed a lawsuit on February 5, 2003 against 3866955 Canada Inc.,
Liptok, Inc., Twistee Treat Canada, 3585468 Canada, Inc., Andrew Evans and
Twisters Ice Cream in the United States District Court in the Southern District
of Florida styled as cause number 03-60168. The Company is seeking a declaratory
judgment with respect to the sole and exclusive right to a trademark and service
mark relating to a building design. Among the other causes of action brought by
the Company include the following: falsity and fraud in trademark application;
federal trademark infringement; trade dress infringement; unfair competition and
false designation of origin; common law trademark, trade name infringement and
unfair competition; and domain infringement.


ITEM  3.   CONTROLS  AND  PROCEDURES

Our principal executive officer and principal financial officer evaluated the
effectiveness of our disclosure controls and procedures as (as such term is
defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
1934, as amended) as of the end of the period covered by this report. Based on
this evaluation, our principal executive officer and principal financial officer
have concluded that our controls and procedures are effective in providing
reasonable assurance that the information required to be disclosed in this
report is accurate and complete and has been recorded, processed, summarized and
reported as of the end of the period covered by this report. During the fiscal
quarter covered by this report, there have not been any significant changes in
our internal controls or, to our knowledge, in other factors that could
significantly affect our internal controls.

<PAGE>

PART II - OTHER INFORMATION

Item 2.  Changes In Securities

None

Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

     a)  Exhibits

     99.1     Certification of President and Chief Financial Officer Pursuant to
18 U.S.C. Section 1350

     b) Reports on Form 8-K

     None


                                      SIGNATURES

In  accordance  with  the  requirements  of the Exchange Act, the Registrant has
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

             TWISTEE  TREAT  CORPORATION

Dated:  October  20,  2003

             By:  /s/  JAMES  A.  TILTON
                  --------------------------------------------------------------
                  James  A.  Tilton  (President  and  Chief  Financial  Officer)


<PAGE>

Certification  of  CEO  Pursuant  to
Securities  Exchange  Act  Rules  13a-15(e)  and  15d-15(e)
as  Adopted  Pursuant  to
Section  302  of  the  Sarbanes-Oxley  Act  of  2002

I,  James  A. Tilton, the President and Chief Financial Officer of Twistee Treat
Corporation,  certify  that:

1.  I  have  reviewed  this  quarterly  report  on  Form 10-QSB of Twistee Treat
Corporation;

2.  Based  on my knowledge, this report does not contain any untrue statement of
a  material  fact  or  omit  to  state  a  material  fact  necessary to make the
statements  made, in light of the circumstances under which such statements were
made,  not  misleading  with  respect  to  the  period  covered  by this report;

3.  Based  on  my  knowledge,  the  financial  statements,  and  other financial
information included in this report, fairly present in all material respects the
financial  condition,  results of operations and cash flows of the registrant as
of,  and  for,  the  periods  presented  in  this  report;

4.  The  registrant's  certifying  officers are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e)  and  15d-15(e))  for  the  registrant  and  have:

(a)  Designed such disclosure controls and procedures, or caused such disclosure
controls  and  procedures  to  be designed under our supervision, to ensure that
material  information  relating  to  the  registrant, including its consolidated
subsidiaries,  is made known to us by others within those entities, particularly
during  the  period  in  which  this  report  is  being  prepared;

(b)  Evaluated  the  effectiveness  of  the registrant's disclosure controls and
procedures  and presented in this report our conclusions about the effectiveness
of  the  disclosure controls and procedures, as of the end of the period covered
by  this  report  based  on  such  evaluation;  and

(c)  Disclosed  in  this  report any change in the registrant's internal control
over  financial  reporting  that  occurred  during  the registrant's most recent
fiscal  quarter  that  has  materially  affected  or  is  reasonably  likely  to
materially  affect,  the registrant's internal control over financial reporting;
and

5.  The  registrant's certifying officer has disclosed, based on his most recent
evaluation  of  internal  control  over financial reporting, to the registrant's
auditors  and  to  the  audit  committee  of registrant's board of directors (or
persons  performing  the  equivalent  function):

(a)  All  significant  deficiencies  and  material  weaknesses  in the design or
operation  of  internal  control  over  financial reporting which are reasonably
likely  to  adversely  affect  the  registrant's  ability  to  record,  process,
summarize  and  report  financial  information;  and

(b)  Any  fraud,  whether  or  not  material,  that involves management or other
employees  who have a significant role in the registrant's internal control over
financial  reporting.

Dated:  October  20,  2003         By: /s/  James  A.  Tilton
                                       --------------------------
                                       James  A.  Tilton
                                       President  and  Chief  Financial  Officer


<PAGE>

Certification  of  CEO  and  CFO  Pursuant  to
18  U.S.C.  Section  1350,
as  Adopted  Pursuant  to
Section  906  of  the  Sarbanes-Oxley  Act  of  2002

In  connection  with  the  Quarterly  Report  on  Form  10-QSB  of Twistee Treat
Corporation  (the "Company") for the quarter ended August 31, 2003 as filed with
the  Securities and Exchange Commission on the date hereof (the "Report"), James
A.  Tilton,  as  President  and  Chief  Financial Officer of the Company, hereby
certifies,  pursuant  to  18 U.S.C. Sec.1350, as adopted pursuant to Sec. 906 of
the Sarbanes-Oxley Act of 2002, to the best of my knowledge, respectively, that:

(1)  The  Report  fully  complies  with the requirements of Section 13(a) of the
Securities  Exchange  Act  of  1934;  and

(2)  The  information  contained  in the Report fairly presents, in all material
respects,  the  financial  condition  and  results of operations of the Company.


                                 By: /s/  James  A.  Tilton
                                     -----------------------------
Dated:  October  20,  2003          James  A.  Tilton
                                    President  and  Chief  Financial  Officer


A  signed  original  of  this  written  statement required by Section 906 of the
Sarbanes-Oxley  Act  of  2002 has been provided to Twistee Treat Corporation and
will  be  retained  by Twistee Treat Corporation and furnished to the Securities
and  Exchange  Commission  or  its  staff  upon  request.

<PAGE>