UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC  20549


                                    FORM 10-Q

               QUARTERLY REPORT PURSUANT TO SECTION 13 OF 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                For the quarterly period ended September 30, 2000

                          Commission file number 001-08187

                    MINERAL MOUNTAIN MINING & MILLING COMPANY
             (Exact name of registrant as specified in its charter)


         IDAHO                                                82-0144710
(State  or other jurisdiction of                        (IRS Employer
incorporation  or  organization)                        Identification Number)

                         421 Coeur d'Alene Ave. - Ste 3
                              Coeur d'Alene, Idaho
                    (Address of principal executive offices)

                                   83814-2862
                                   (Zip Code)

                                 (208) 664-3544
              (Registrant's Telephone Number, Including Area Code)

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.

Yes      No     X

                      APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate  the  number  of  shares outstanding of each of the issuer's classes of
common  stock  as  of  September  30,  2000:     3,078,049

<PAGE>
                    MINERAL MOUNTAIN MINING & MILLING COMPANY
                                    Form 10-Q
                For the quarterly period ended September 30, 2000

                                     PART I



ITEM  1   Statement  of  Financial  Position  as  of
          September  30,  2000  and  March  31,  2000

          Statement  of  Operations  for  the
          Six  Month  Periods  Ended  September  30,  2000  and  1999

          Statement  of  Changes  in  Stockholders'  Equity  for  the
          Six  Month  Periods  Ended  September  30,  2000  and  1999

          Statement  of  Cash  Flows  for  the
          Six  Month  Periods  Ended  September  30,  2000  and  1999

          Notes  to  Financial  Statements  as  of  September  30,  2000









































<PAGE>
MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
Statement  of  Financial  Position  as  of September 30, 2000 and March 31, 2000
(UNAUDITED)




                                     ASSETS
                                     ------

                                              Sept.  30,        March  31,
                                                 2000              2000
                                             ------------     -------------

CURRENT  ASSETS
     Cash  in  banks                         $   14,088      $     13,864
     Prepaids                                       300               300
                                             ------------     -------------

     Total  current  assets                      14,388            14,164

MINING  PROPERTY                                 53,808            53,808
                                            ------------     -------------

TOTAL  ASSETS                               $    68,196      $     67,672
                                            ============     =============


                      LIABILITIES AND STOCKHOLDERS' EQUITY
                      ------------------------------------


CURRENT  LIABILITIES
     Accounts payable to
       Officers and Directors               $     1,560      $      1,560
                                            ------------     -------------

Total  current  liabilities                       1,560            1,560
                                            ------------     -------------

STOCKHOLDERS'  EQUITY
     Common  stock;  $0.10  par  value;
       15,000,000  shares  authorized;
       3,078,049  shares  issued  and
       outstanding                              153,902           153,902
     Additional  paid-in  capital               339,978           339,978
     Accumulated  deficit                      (427,244)         (427,468)
                                            ------------     -------------

          Total  stockholders'  equity           66,636            66,412
                                            ------------     -------------

TOTAL  LIABILITIES  AND
     STOCKHOLDERS'  EQUITY                  $    68,196      $     67,972
                                            ============     =============



                             Prepared by management.
   The accompanying notes are an integral part of these financial statements.


<PAGE>
MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
Statement  of  Operations For the Six Month Periods Ended September 30, 2000 and
September  30,  1999
(UNAUDITED)


<TABLE>
                                  Three Months Period        Six  Months Period
                                 -----------------------    ----------------------
                                 Sept. 30,     Sept. 30,    Sept. 30,    Sept. 30,
                                    2000         1999          2000         1999
                                 ---------     ---------    ---------    ---------
<S>                              <C>         <C>           <C>          <C>

REVENUES
     Interest  Income            $     196     $     200    $     393    $    435
                                 ---------     ---------    ---------    ---------

OPERATING  EXPENSES
     Accounting                        -             235          -          470
     Other professional services       151           450          151        450
     Office  expenses                    9            95           18        257
     Spokane  Quotation  fee             -           -            -          300
     Taxes                               -           -            -           10
                                 ---------     ---------    ---------    ---------

    Total  operating  expenses         160           780          169        1,487
                                 ---------     ---------    ---------    ---------

NET GAIN (LOSS)                  $      36     $    (580)   $     224    $  (1,052)
                                 =========     =========    =========    =========

NET  (LOSS)  PER  SHARE          $     NIL     $     NIL    $    NIL     $     NIL
                                 =========     =========    =========    =========

</TABLE>






















                             Prepared by management.
   The accompanying notes are an integral part of these financial statements.


<PAGE>
MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
Statement  of  Changes  in  Stockholders'  Equity  For  the
Three  Month  Periods  Ended  September  30,  2000  and  September  30,  1999
(UNAUDITED)



<TABLE>
                          Shares     Amount     Capital    Deficit     Total
                        ---------  ----------  ---------  ----------  ---------
<S>                     <C>        <C>         <C>        <C>         <C>

Balances  as  of
June  30,  2000         3,078,049  $  153,902  $ 339,978  $ (427,280) $  66,600

Net  Gain                                                         36         36
                        ---------  ----------  ---------  ----------  ---------

Balances  as  of
September 30, 2000      3,078,049  $  153,902  $ 339,978  $ (427,244) $  66,636
                        =========  ==========  =========  ==========  =========
</TABLE>

<TABLE>
                          Shares     Amount     Capital    Deficit     Total
                        ---------  ----------  ---------  ----------  ---------
<S>                     <C>        <C>         <C>        <C>         <C>

Balances  as  of
June  30, 1999          3,078,049  $  153,902  $ 339,978  $ (426,362)  $ 67,518

Net  (Loss)                                                     (580)      (580)
                        ---------  ----------  ---------  ----------  ---------
Balances  as  of
September 30, 1999      3,078,049  $  153,902  $ 339,978  $ (426,942) $  66,938
                        =========  ==========  =========  ==========  =========
</TABLE>





















                             Prepared by management.
   The accompanying notes are an integral part of these financial statements.


<PAGE>
MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
Statement  of Cash Flows For the Three and Six Month Periods Ended September 30,
2000  and  1999
(UNAUDITED)


<TABLE>
                                  Three Months Period        Six  Months Period
                                 -----------------------    ----------------------
                                 Sept. 30,     Sept. 30,    Sept. 30,    Sept. 30,
                                    2000         1999          2000         1999
                                 ---------     ---------    ---------    ---------
<S>                              <C>           <C>          <C>          <C>

CASH FLOWS FROM OPERATING
  ACTIVITIES
  Net  income  (Loss)            $      36     $    (580)   $     224    $  (1,052)
  Increase  (decrease) in
    accounts  payable                  -             691          -          1,092
     Decrease  in  prepaids            -             -            -            -
                                 ---------     ---------    ---------    ---------


Net cash provided by
    operating  activities               36           111          224           40
                                 ---------     ---------    ---------    ---------

NET  INCREASE  IN  CASH                 36           111          224           40

CASH AT BEGINNING OF PERIOD         14,052        15,773       13,864       15,844
                                 ---------     ---------    ---------    ---------

CASH  AT  END  OF PERIOD         $  14,088     $  15,884    $  14,088    $  15,884
                                 =========     =========    =========    =========

</TABLE>























                             Prepared by management.
   The accompanying notes are an integral part of these financial statements.

<PAGE>
MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
Notes  to  Financial  Statements  as  of  September  30,  2000
(UNAUDITED)




The  financial  statements of Mineral Mountain Mining & Milling Company included
herein,  have been prepared without audit, pursuant to the rules and regulations
of  the  Securities  and  Exchange  Commission.   Although  certain  information
normally  included in financial statements prepared in accordance with generally
accepted  accounting  principles has been condensed or omitted, Mineral Mountain
believes that the disclosures are adequate to make the information presented not
misleading.  These  financial  statements should be read in conjunction with the
financial  statements  and  notes  thereto included in Mineral Mountain's annual
report  on  Form  10-k  for  the  fiscal  year  ended  March  31,  2000.

The  financial   statements  included   herein  reflect   all  normal  recurring
adjustments  that,  in  the  opinion  of  management,  are  necessary for a fair
presentation.  The results for interim periods are not necessarily indicative of
trends  or  of  results  to  be  expected  for  a  full  year.









































<PAGE>
                    MINERAL  MOUNTAIN  MINING  &  MILLING  COMPANY
                                    Form  10-Q
               For  the  quarterly  period  ended  September  30,  2000


ITEM  2          MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL
          CONDITION  AND  RESULTS  OF  OPERATION

The  Company  presently  has  no  revenues  other  than  interest  income.

The  Company's  mineral  property  consists  of  an   ownership  interest  in  a
consolidated  area  consisting of portions of 13 patented mining claims situated
in  Shoshone County, Idaho.  This area lies between two mining holdings owned by
Sunshine  Mining  Company,  the Consolidated Silver property to the east and the
Sunshine  Mine  operations  to  the  west.

Sunshine  Mining  Company  closed  the  Sunshine  mine  in  February  2001

                                     PART II

ITEM  1          LEGAL  PROCEEDINGS
               NONE


ITEM  2          CHANGES  IN  SECURITIES
               NONE


ITEM  3          DEFAULTS  UPON  SENIOR  SECURITIES
               NONE


ITEM  4          SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS
               NONE


ITEM  5          OTHER  INFORMATION
               NONE


ITEM  6          EXHIBITS  AND  REPORTS  ON  FORM  8-K
               NONE


                                   SIGNATURES

Pursuant to the requirements of Section 13 of the Securities and Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its behalf by
the  undersigned  thereunto  duly  authorized.


     Mineral  Mountain  Mining  &  Milling  Company
     (Registrant)

Dated:  February  23,  2001     By     /S/  DONALD  L  HESS
                                       ------------------------------------
                                       Donald  L.  Hess
                                       Secretary  -  Treasurer