U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   FORM 10-QSB
(Mark One)
[x]QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
   ACT OF 1934

                      For the quarter ended March 31, 2003

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

                         Commission files number 0-25037
                        Marx Toys and Entertainment Corp.
                        (formerly stereoscape.com, inc.)
                 (Name of small business issuer in its charter)

           Nevada                                    06-1469654
(State or other jurisdiction of           (IRS Employer identification no.)
 incorporation or organization)

  101 South 15th Street, Sebring, Ohio                   44672
(Address of principal executive offices)               (Zip Code)

                                 (330) 938-1749
                           (Issuer's telephone number)
                        ---------------------------------

     Check  whether  the issuer (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.........

                APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                     PROCEEDINGS DURING THE PAST FIVE YEARS

     Check whether the registrant filed all documents and reports required to be
filed by Section 12, 13 or 15(d) of the Exchange Act after the  distribution  of
securities under a plan confirmed by a court. Yes .......No ....... N/A

                      APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity as of March 31, 2003.

          Title of Each Class                    Number of Shares Outstanding
Common Stock, $.001 par value per share                   26,342,432
<PAGE>
               MARX TOYS AND ENTERTAINMENT CORP. AND SUBSIDIARIES
                         (Formerly stereoscape.com inc.)
                     CONSOLIDATED BALANCE SHEET (UNAUDITED)
                                 MARCH 31, 2003

                                     ASSETS
Current Assets

          Cash                                                         $ 594


          Inventories                                                306,056
                                                              ------------------


            Total Current Assets                                     306,650
                                                              ------------------

TOTAL ASSETS                                                       $ 306,650
                                                              ==================

                         LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current Liabilities
          Accounts payable                                         $ 386,470
          Liabilities of discontinued business segment               183,914
          Accrued expenses and other current liabilities             278,946
          Merchandise credits                                         80,939
          Notes and loans payable                                    726,978
                                                              ------------------

            Total Current Liabilities                              1,657,247
                                                              ------------------


TOTAL LIABILITIES                                                  1,657,247
                                                              ------------------

Commitments and contingencies                                             -

                                 STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock
          Par value, $.001, 200,000,000 shares authorized,
             26,342,432 shares issued and outstanding                 26,342
Additional paid in capital                                         2,858,588
Deficit                                                           (4,235,527)
                                                              ------------------

TOTAL STOCKHOLDERS EQUITY (DEFICIT)                               (1,350,597)
                                                              ------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)               $ 306,650
                                                              ==================

                                       2
<PAGE>

               MARX TOYS AND ENTERTAINMENT CORP. AND SUBSIDIARIES
                        (Formerly stereoscape.com, inc.)
                CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

                                                    For the Three Months Ended
                                                             March 31,
                                                       2003            2002
                                                --------------------------------

Sales                                                $ 40,562       $ 84,390

Cost of sales                                          28,590         50,364
                                                --------------------------------

Gross profit                                           11,972         34,026

Selling, general and administrative expenses          247,537        213,392
                                                --------------------------------

Loss from operations                                 (235,565)      (179,366)

Interest expense                                        8,300              -
                                                --------------------------------

Loss from continuing operations                      (243,865)      (179,366)

Loss from discontinued operations                           -       (184,506)
                                                --------------------------------

Net Loss                                           $ (243,865)    $ (363,872)
                                                ================================

Loss Per Share, Basic and Diluted

Loss from continuing operations                        (0.011)        (0.015)

Loss from discontinued operations                           -         (0.015)
                                                --------------------------------

Net Loss per share, basic and diluted                $ (0.011)      $ (0.030)
                                                ================================

Weighted average number of
   shares, basic and diluted                       22,295,765     12,004,574

                                       3
<PAGE>

               MARX TOYS AND ENTERTAINMENT CORP. AND SUBSIDIARIES
                        (Formerly stereoscape.com, inc.)
                CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
<table>
<caption>
                                                                            For the Three Months Ended
                                                                                     March 31,
                                                                               2003            2002
                                                                         ---------------------------------

                                                                            <c>             <c>
Cash flows from operating activities:
          Net loss                                                             $ (243,865)     $ (363,872)
Adjustments to reconcile net loss to net cash used in operations:
          Abandonment of assets                                                         -          45,174
     Changes in operating assets:
          Accounts and notes receivable                                              (300)         (3,623)
          Inventories                                                              24,337         102,020
          Other current assets                                                          -          45,722
     Changes in operating liabilities:
          Accounts payable and accrued expenses                                    33,300          12,295
          Liabilities of discontinued business segment                                  -               -
          Merchandise credits                                                           -               -

                                                                         ---------------------------------

Net cash used in operating activities                                            (186,528)       (162,284)
                                                                         ---------------------------------

Cash flow from financing activities:
          Issuance of capital stock                                               149,250               -
          Notes and loans payable                                                       -         200,000
          Repayment of note payable                                                36,978         (10,000)
                                                                         ---------------------------------

Net cash provided by financing activities                                         186,228         190,000
                                                                         ---------------------------------

Increase (decrease) in cash                                                          (300)         27,716

Cash, beginning of year                                                               804          33,406
                                                                         ---------------------------------

Cash, end of year                                                                   $ 504        $ 61,122
                                                                         =================================

Supplemental disclosure of cash flow information:
          Interest paid                                                               $ -        $ 21,196
Supplementary Disclosure of Non-Cash Transactions:

Supplemental disclosure of non-cash transactions:

         In 2002 the Company issued 1,904,000 shares of common stock in payment
         for certain consulting services.

         In 2003 the Company issued 4,000,000 shares of common stock to its
         Chairman and CEO as an inducement to stay with the Company. In
         addition, the Company issued 7,100,000 shares of common stock to
         various individuals for consulting work to be completed in 2003.
</table>

                                       4
<PAGE>

               MARX TOYS AND ENTERTAINMENT CORP. AND SUBSIDIARIES
                        (Formerly stereoscape.com, inc.)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


         NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         ORGANIZATION

                  Marx Toys and Entertainment Corp. (formerly stereoscape.com,
         inc.) ("Company") was established in 1988 under the name Alliance
         Health Enterprises, Inc. In April 1997 the Company's Board of Directors
         approved a change in the Company's name to Alliance Technologies, Inc.
         In December 1998 the Company's Board of Directors approved a change in
         the Company's name to stereoscape.com, inc., and on March 11, 2003 the
         Company's Board of Directors approved a change in the Company's name to
         Marx Toys and Entertainment Corp.
                  In April 1997the Company acquired American Buyers Club
         International, Inc. ("ABC"). A company engaged in the sale of high end
         home theater equipment via mail order and over the internet. In April
         1997 ABC formed Alpha Sound and Vision, Inc. ("Alpha") as a wholly
         owned subsidiary and retail division. In March of 2002 the Company
         determined that the operations of ABC and Alpha should be discontinued
         so that the direction of the Company could be changed to concentrate on
         the activities of its Marx Toys, Inc. subsidiary. (See Note 4)
                    On August 23, 2000 the Company entered into a stock purchase
         agreement with the principals of epiggybank.com, inc. ("epiggybank"), a
         financial and educational web site for children. The terms of the
         agreement included the transfer, to the Company, of the "epiggybank"
         name, trademarks, intellectual properties, and other assets being used
         in the seller's business. Since the sellers were unable to deliver a
         valid trademark for "epiggybank" the Company rescinded the transaction,
         and halted and cancelled the shares issued in the transaction.
                   Effective October 1, 2000 the Company acquired Marx Toys,
         Inc. ("Marx"). Marx" is located in Sebring, Ohio and sells collectible
         action figures and play sets primarily through the Internet and via
         telemarketing.
                  On July 16, 2001, the Company acquired all of the issued and
         outstanding shares of Toontz Toys Inc. ("Toontz"). Toontz is involved
         in the development of intellectual properties, which the Company intend
         to license to third parties for the manufacturer of various products
         and video presentations..

                  The unaudited consolidated financial statements included
         herein have been prepared by the Company in accordance with the same
         accounting principles followed in the presentation of the Company's
         annual financial statements for the year ended December 31, 2002
         pursuant to the rules and regulations of the Securities and Exchange
         Commission. In the opinion of management, all adjustments that are of a
         normal and recurring nature and are necessary to fairly present the
         financial position, results of operations, and cash flows of the
         Company have been made on a consistent basis. This report should be
         read in conjunction with the financial statements and notes thereto
         included in the Company's Form 10-KSB Annual Report for the year ended
         December 31, 2002.

                  The consolidated financial statements include the accounts of
         the Company and its wholly owned subsidiary companies. All material
         intercompany balances are eliminated.

                  The financial statements have been prepared assuming the
         Company will continue as a going concern. The Company has a net loss of
         ($243,865) at March 31, 2003 and a working capital deficiency of
         ($1,350,597) at March 31, 2003 that raises substantial doubt about the
         Company's ability to continue as a going concern.

                  Income taxes for the interim period are based on the estimated
         effective tax rate expected to be applicable for the full fiscal year.
         The Company has recorded a full valuation allowance related to the
         deferred tax asset at March 31, 2003.

         USE OF ESTIMATES

                  The preparation of financial statements in conformity with
         accounting principles generally accepted in the United States requires
         management to make estimates and assumptions that affect the reported
         amounts of assets and liabilities and disclosures of contingent assets
         and liabilities at the date of the financial statements, and the
         reported amounts of revenue and expenses during the accounting period.
         Actual results could differ from those estimates.

                                       5
<PAGE>

         REVENUE RECOGNITION AND FINANCIAL STATEMENTS

                  Net sales are recognized at the time merchandise is shipped to
           customers.

                     The Securities and Exchange Commissions (SEC) issued Staff
           Accounting Bulletin (SAB) No. 101, "Revenue Recognition in Financial
           Statements," which provides guidance related to revenue recognition.
           The Company has adopted SAB 101 and it has not had a material impact
           on the Company's consolidated financial position or results of
           operations, nor did it result in the Company reporting a change in
           accounting principles from its application.


         ADVERTISING COSTS

                  The Company expenses all advertising costs as incurred.


         INVENTORIES

                  Inventories are stated at the lower of cost or market as
         determined by the first-in, first-out method, and consist of
         collectable action figures held for distribution.


         EARNINGS PER COMMON SHARE

                  Earnings per common share is computed by dividing net income
         (loss) available to common shareholders by the weighted-average number
         of common shares outstanding during the period. On October 14, 2002 the
         Company affected a 1 for 15 reverse stock split. All calculations and
         share amounts have been adjusted to reflect the post-split value.
         Diluted earnings per share do not reflect the potential dilution that
         could occur if securities or other contracts to issue common shares
         were exercised or converted into common shares or resulted in the
         issuance of common shares as the impact of such would be antidilutive
         given the net losses incurred.


         NOTE 2 - NOTES AND LOANS PAYABLE

                    In April 2001 the Company received cash, totaling $375,000,
         for which promissory notes, due in April 2002, were issued. The notes
         are non-interest bearing. In consideration of the loan the Company has
         granted the payees options to purchase 260,000 shares of their common
         stock at an exercise price of $.60 per share. The right to exercise the
         option terminated in April 2003. As of March 31, 2003, the notes have
         not been repaid and the lenders did not exercised their options to
         acquire the common stock.
                  In January 2002 the Company borrowed $200,000 under a
         promissory note bearing 12% interest and maturing in January 2003. At
         March 31, 2003, unpaid accrued interest amounted to $30,000 and is
         included in accrued expenses.
                  In June 2002 the Company entered into an operating agreement
         with Michael Marx. LLC to sell toys. In November 2002 the agreement was
         rescinded. In connection with the rescinded agreement, the Company owes
         the current LLC member $115,000 which becomes payable on May 15, 2003
         with interest at 8%. At March 31, 2003 unpaid and accrued interest
         amounted to approximately $3,400 and is included in accrued expenses.

         NOTE 3 - COMMITMENTS AND CONTINGENCIES

         LEASES

                  A subsidiary lease a warehouse facility in Sebring, Ohio
         requiring minimum annual rent of approximately $42,000. The lease
         expires in April 2005.

                                       6
<PAGE>

         LITIGATION

                  In February 2002, the Company was named as a defendant in a
         complaint filed by American Plastic Equipment "American." The complaint
         alleged that substantially all of the assets acquired in the
         acquisition of Marx Toys, Inc. were encumbered as collateral for an
         obligation due to American owed by the former owner of Marx Toys, Inc.
         In the complaint, American asserted that they had filed a security
         interest against certain assets of Marx Toys, Inc. including plastic
         toy molds and non-toy molds stored in two facilities in Mahoning
         County, Ohio. The security interest is in the sum of $675,000 and was
         recorded prior to the Company's acquisition of Marx Toys. The Complaint
         was pending in the Mahoning County Court of Common Pleas. A magistrate
         and Judge ruled against the Company and the assets were seized. At
         December 31, 2001 the Company provided for the impairment of these
         assets. The Company plans to seek recovery of these assets through a
         settlement, and the Company intends to seek to recover its lost assets
         from the former owner of Marx through all legal means necessary.

                  Three actions are pending against the Company in Florida State
          Court, in Miami-Dade County Florida. Jay Horowitz v.  Stereoscape.com,
          Inc. and Marx Toys, Inc., Case No. 02-05 611 CC27. This action asserts
          various causes of action, including money lent ($35,000) and breach of
          contract ($38,220)  American Plastic  Equipment,  Inc. v. Stereoscape.
          Com,  Inc.  and Marx Toys Inc.,  Case No.  02-04859 CC 05. This action
          asserts  various  causes  of  action,  including  breach  of  contract
          ($5,076), unjust enrichment ($5,076), conversion ($482), and breach of
          oral agreement ($798).  Steven L. Horowitz v. Stereoscape.  Com, Inc.,
          00001-29822 CA 11. This action asserts a claim for moneys owed under a
          promissory note in the amount of $50,000. The defendants have answered
          these complaints,  asserting various affirmative defenses. To date, no
          discovery has been taken in the cases and the defendants' liability is
          as yet not determinable.


         EMPLOYMENT AGREEMENT

                  As part of the acquisition of Toontz Toyz, Inc. the Company
         entered into an employment agreement. The agreement, which is for a
         period of three years, commencing June 1, 2001, includes a base salary
         of $100,000 per annum. In addition, the individual shall receive a one
         time incentive bonus, during the term of the agreement, in the amount
         of $125,000, if and when Toontz Toyz, Inc. achieves $5,000,000 in gross
         revenues. As of March 31, 2003, amounts due under the employment
         agreement has not been paid, but have been accrued in the financial
         statements.


         NOTE 4 - DISCONTINUED OPERATIONS

         In March 2002 the Company terminated its ABC and Alpha subsidiary
         operations. At that time, sales amounted to $28,208 and a net loss of
         $184,506 was realized for the quarter.


         NOTE 5 - INCOME TAXES

                  The Company has available net operating loss carry forwards of
         approximately $4,228,000 for federal and state income taxes expiring
         between 2003 and 2021 to offset future taxable income.
                  A deferred tax asset results from the benefit of utilizing net
         operating loss carry forwards in future years. A valuation allowance
         has been provided for the entire benefit.
                  The Company will continue to assess the recoverability of its
         deferred income tax asset and adjustments may be necessary based on the
         evidence available at that time. The difference between the expected
         rate of tax and the actual tax expense relates entirely to state tax
         expense and the valuation allowance.

                                       7
<PAGE>

         NOTE 6 - SEGMENT INFORMATION

                  The Company adopted Statement Financial Accounting Standard
         No. 131 "Disclosures about Segments of an Enterprise and Related
         Information (SFAS 131)" in 2000.
                  The accounting policies and detail of operations of the
         operating segments are the same as those described in the summary of
         significant accounting policies. There are no material inter-segment
         sales or transfers. All revenues are generated within the United States
         and all revenue-producing assets are located therein. Management
         evaluates a segment's performance based upon profit or loss from
         operations before income taxes.

         Industry segment information at March 31, 2003 and 2002 is summarized
         as follows:

                                Total Revenue         Operating Profits (Loss)
                           ----------------------    --------------------------
                               2003        2002           2003          2002
                           ----------------------    --------------------------

     Marx Toys              $ 40,562    $ 84,390      $ 185,197      $(83,280)
     Toontz                       -           -              -        (26,490)
                           ----------------------    ---------------------------
      Total Segment           40,562      84,390       (185,197)     (109,770)
     Eliminations and other
     Corporate income(expenses)                         (50,368)      (69,596)
                           ----------------------    ---------------------------
     Consolidated           $ 40,562    $ 84,390       (235,565)     (179,366)
                           ======================
     Other deductions                                     8,300             -
                                                     ---------------------------

     Loss from continuing operations                 $ (243,865)   $ (179,366)
                                                     ===========================


                                         Identifiable Assets
                                        2003           2002
                                    ------------------------------

Marx Toys                               $ 304,150       $ 631,099
Toontz                                      2,500          68,754
Corporate                                       -          98,271
Discontinued Op.                                -         137,911
                                    ------------------------------

Consolidated                            $ 306,650       $ 936,035
                                    ==============================


NOTE 7 - SUBSEQUENT EVENTS

In April 2003 the Company entered into a 3 year licensing agreement to market
certain toy related products. Minimum royalty payments to be paid over the term
of the contract are as follows:

                              First Year    $ 125,000
                              Second Year     300,000
                              Third Year    1,000,000
                                           -----------

                                           $1,425,000
                                           ===========


                                       8
<PAGE>

         Item 2.   Management's Discussion and Analysis or Plan of Operation

                  Management's Discussion and Analysis of Financial Condition
         and Results of Operations should be read in conjunction with the
         Audited Consolidated Financial Statements and related notes, which are
         contained elsewhere in this report.

                  Results of operations for Marx Toys and Entertainment Corp.
         and subsidiaries are being presented on a consolidated basis.

         Quarter Ended March 31, 2003 Compared to Quarter Ended March 31, 2002

                  Net sales for the quarter ended March 31, 2003 decreased 51.9%
         to $40,562 from $84,390 for the quarter ended March 31, 2002. The
         decrease was the result of reduction in consumer spending caused by
         outside economic factors, the effects of the downturn in the economy,
         and a restructuring of the product line.

                  Gross profit for the quarter ended March 31, 2003 decreased
        64.8% to $11,972 from $34,026 for the quarter ended March 31, 2002. As a
        percentage of net sales, gross profit decreased to (29.5%) in the first
        quarter of 2003 compared to 40.3% in the prior years same period. The
        decrease in gross profit was in part the result of increased
        distribution costs and the lowering of the prices of certain obsolete
        products.

                  Selling, general and administrative expenses for quarter ended
         March 31, 2003 increased 16.0% to $247,537 from $213,392 for the
         quarter ended March 31, 2002. The increase in selling, general and
         administrative expense was the result of an increase in professional
         fees for to the Company's annual audits and increased consulting fees
         relating to the redirection of the organization.

                  Net loss from continuing operations for the quarter ended
        March 31, 2003 increased to ($243,865) compared to a net loss of
        ($179,366) for the quarter ended March 31, 2002. The increase in net
        losses was due in part to the increased professional and consulting fees
        described above.

                  The Company expects to require additional capital and at the
         present time has no definitive plans but it is exploring various
         opportunities. There can be no assurance of the ability of the Company
         to raise such capital. The Company has no agreements or commitments
         with any person to raise such capital.


                                       9
<PAGE>

         Liquidity and Capital Resources

                  At December 31, 2002 the Company had an equity deficiency of
         ($1,350,597), which represents a decrease of $94,615 in the net equity
         of ($1,255,982) at December 31, 2002.
                  The Company has historically financed its business through
         cash flow from operations and borrowings from executives and third
         parties, which may be utilized from time to time.


         Anticipated Future Growth
                  Management believes that the future growth of the Company will
         be the result of restructuring of its core businesses. In this effort
         the Company intends to consider these four efforts; (1) expand the toy
         sales to major national and regional retailers, (2) pursue promotional
         deals for the sale of vintage Marx products on a large scale, (3)
         expand the toy line to include products licensed and sold under the
         Marx name, (4) entering into a strategic alliance with a strong partner
         in the entertainment and animation industry for animation and licensing
         prospects.

         Forward Looking Statements
              Management's Discussion and Analysis of Financial Condition and
         Results of Operations contain information regarding management's
         planned growth, financing and prospective business opportunities. These
         statements are forward looking statements that involve risks and
         uncertainties. The following is a list of factors, among others, that
         could cause actual results to differ materially from the forward
         looking statements: business conditions and growth in the Company's
         market and industry and in the general economy; competitive factors
         including increased competition and price pressures; availability of
         purchased products at competitive prices; and inadequate or
         unsatisfactory financing sources.


                                       10
<PAGE>

Item 4.  Controls and Procedures

(a) Evaluation of disclosure controls and procedures.

The Company's principal executive officer and its principal financial officer,
based on their evaluation of the Company's disclosure controls and procedures
(as defined in Exchange Act Rules 13a-14(c)) as of a date within 90 days prior
to the filing of this Quarterly Report on Form 10-QSB, have concluded that the
Company's disclosure controls and procedures are adequate and effective for the
purposes set forth in the definition in Exchange Act rules..

(b) Changes in internal controls.

         There were no significant changes in the Company's internal controls or
         in other factors that could significantly affect the Company's internal
         controls subsequent to the date of their evaluation.

Part II - OTHER INFORMATION

Item 1.             Legal Proceedings

         In February 2002, the Company was named as a defendant in a complaint
filed by American Plastic Equipment "American." The complaint alleged that
substantially all of the assets acquired in the acquisition of Marx Toys, Inc.
were encumbered as collateral for an obligation due to American owed by the
former owner of Marx Toys, Inc. In the complaint, American asserted that they
had filed a security interest against certain assets of Marx Toys, Inc.
including plastic toy molds and non-toy molds stored in two facilities in
Mahoning County, Ohio. The security interest is in the sum of $675,000 and was
recorded prior to the Company's acquisition of Marx Toys. The Complaint was
pending in the Mahoning County Court of Common Pleas. A magistrate and Judge
ruled against the Company and the assets were seized. At December 31, 2001 the
Company provided for the impairment of these assets. The Company plans to seek
recovery of these assets through a settlement, and the Company intends to seek
to recover its lost assets from the former owner of Marx through all legal means
necessary.

         Three actions are pending against the Company in Florida State Court,
in Miami-Dade County Florida. Jay Horowitz v. Stereoscape.com, Inc. and Marx
Toys, Inc., Case No. 02-05 611 CC27.  This action asserts various causes of
action, including money lent ($35,000) and breach of contract ($38,220) American
Plastic Equipment, Inc. v. Stereoscape.  Com, Inc. and Marx Toys Inc., Case No.
02-04859 CC 05.  This action asserts various causes of action, including breach
of contract ($5,076), unjust enrichment ($5,076), conversion ($482), and breach
of oral agreement ($798). Steven L. Horowitz v. Stereoscape. Com, Inc.,
00001-29822 CA 11. This action asserts a claim for moneys owed under a
promissory  note in the amount of $50,000. The defendants have answered these
complaints,  asserting various affirmative defenses. To date, no discovery has
been taken in the cases and the defendants' liability is as yet not
determinable.


Item 6.             Exhibits and reports on Form 8-K

(a)      Exhibits:

(99.1)   Certification of Chief Executive Officer pursuant to Section 906 of
         Sarbanes-Oxley Act of 2002.


                    (b)    Reports on Form 8-K:

                           None


                                       11
<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.

                 Marx Toys and Entertainment Corp.
                 (Formerly stereoscape.com inc.)


                 By:   /s/ Steve Wise                         May 15, 2003
                       ------------------
                       Steve Wise
                       Chief Executive Officer
                       Sole Officer and Director


                                       12
<PAGE>

                        Marx Toys and Entertainment Corp.
                            CERTIFICATION PURSUANT TO
                   RULE 13-A-14 OF THE SECURITIES ACT OF 1934
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

CERTIFICATION

I, Steve Wise, certify that:
1. I have reviewed this quarterly report on Form 10-QSB of Marx Toys and
Entertainment Corp.:
2. Based upon my knowledge, this quarterly report does not contain any untrue
statement of 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 quarterly
report.
3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the period presented in this quarterly report;
4. I am responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
registrant and we have:
         (a) designed such disclosure controls and procedures to ensure the
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 quarterly report is being prepared;
         (b) evaluated the effectiveness of the registrant's disclosure controls
and procedures as of a date within 90 days prior to the filing date of this
quarterly report (the "Evaluation Date"); and
         (c) presented in this quarterly report our conclusions about the
effectiveness of the disclosure controls and procedures based on our evaluation
as of the Evaluation Date;
5. The registrant's other certifying officer and I have disclosed, based upon
our most recent evaluation, to the registrant's auditors and the audit committee
of registrant's board of directors:
         (a) all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant's ability to record,
process, summarize and report financial data and have identified for the
registrant's auditors any material weakness in internal control; 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; and
6. I have indicated in this quarterly report whether there are
significant changes in internal controls or in other factors that could
significantly affect internal controls subsequent to the date of our most recent
evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.

Date:    May 15, 2003


/s/ Steve Wise
Steve Wise
Chief Executive Officer
Sole Officer and Director

                                       13