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 December 31, 2000

                          Commission file number 1-8187

                    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       Form  10 Q for this period is being  filed  late

                      APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate  the  number  of  shares outstanding of each of the issuer's classes of
common  stock  as  of  December  31,  2000:

                                    3,078,049

<PAGE>
                    MINERAL MOUNTAIN MINING & MILLING COMPANY
                                    Form 10-Q
                For the quarterly period ended December 31, 2000

                                     PART I



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

          Statement  of  Operations  for  the
          Nine  Month  Periods  Ended  December  31,  2000  and  1999

          Statement  of  Changes  in  Stockholders'  Equity  for  the
          Nine  Month  Periods  Ended  December  31,  2000  and  1999

          Statement  of  Cash  Flows  for  the
          Nine  Month  Periods  Ended  December  31,  2000  and  1999

          Notes  to  Financial  Statements  as  of  December  31,  2000









































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




                                     ASSETS
                                     ------

                                              Dec.  31,        March  31,
                                                 2000              2000
                                             ------------     -------------

CURRENT  ASSETS
     Cash  in  banks                         $    12,646      $    13,864
     Prepaid  expenses                               300              300
                                             ------------     -------------


          Total  current  assets                  12,946           14,164

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


TOTAL  ASSETS                               $     66,754      $    67,972
                                            =============     =============

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


CURRENT  LIABILITIES
     Accounts  payable  other                $       -        $        360
     Accounts payable to
       Officers and Directors                      1,200             1,200
                                             ------------     -------------
          Total  current  liabilities              1,200             1,560
                                             ------------     -------------

STOCKHOLDERS'  EQUITY
     Common  stock;  $0.10  par  value;
       10,000,000  shares  authorized;
       3,078,049  shares  issued  and
       outstanding                                153,902          153,902
     Additional  paid-in  capital                 339,978          339,978
     Accumulated  deficit                        (428,326)        (427,468)
                                             ------------     -------------

          Total  stockholders'  equity             65,554           66,412
                                             ------------     -------------

TOTAL  LIABILITIES  AND
     STOCKHOLDERS'  EQUITY                  $      66,754     $     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 Nine Month Periods Ended December 31, 2000 and
December  31,  1999
(UNAUDITED)




<TABLE>
                                  Three Months Period        Nine Months Period
                                 -----------------------    ----------------------
                                 Dec.  31,     Dec.  31,     Dec.  31,    Dec.  31,
                                    2000         1999          2000         1999
                                 ---------     ---------    ---------    ---------
<S>                              <C>         <C>           <C>          <C>

REVENUES
     Interest  Income           $     196     $     200     $    589    $     435
                                 ---------     ---------    ---------    ---------

OPERATING  EXPENSES
     Accounting                     1,243           235        1,243          470
     Other  professional services     -             450          -            450
     Office  expenses                   9            95          178          257
     Spokane  Quotation  fee          -             -           -              300
     Taxes                             26           -             26           10
                                 ---------     ---------    ---------    ---------
Total  operating  expenses          1,279           780         1,447        1,487
                                 ---------     ---------    ---------    ---------

NET  (LOSS)                      $ (1,083)     $   (580)    $   (858)    $ (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  December  31,  2000  and  December  31,  1999
(UNAUDITED)



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

Balances  as  of
September 30, 2000       3,078,049  $ 153,902   $339,978  $(427,243)  $  66,637

Net  (Loss)                    -          -          -       (1,083)     (1,083)
                        ---------  ----------  ---------  ----------  ---------

Balances  as  of
December  31, 2000      3,078,049  $  153,902  $ 339,978  $(428,326)  $  65,554
                        =========  ==========  =========  ==========  =========


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

Net  (Loss)                    -          -          -         (580)       (580)
                        ---------  ----------  ---------  ----------  ---------

Balances  as  of
December  31, 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 Nine Month Periods Ended December 31,
2000  and  1999
(UNAUDITED)


<TABLE>
                                  Three Months Period        Nine Months Period
                                 -----------------------    ----------------------
                                 Dec.  31,     Dec.  31,     Dec.  31,    Dec.  31,
                                    2000         1999          2000         1999
                                 ---------     ---------    ---------    ---------
<S>                              <C>         <C>           <C>          <C>

CASH FLOWS FROM
  OPERATING  ACTIVITIES
     Net  (Loss)                 $ (1,083)     $   (580)     $  (858)    $ (1,052)
     Increase  (decrease)
        in  accounts  payable        (359)          691         (548)       1,092
                                 ---------     ---------    ---------    ---------
Net  cash  provided  by
         operating  activities      (1,442)         111       (1,406)          40
                                 ---------     ---------    ---------    ---------

NET INCREASE (DECREASE) IN CASH     (1,442)         111       (1,406)          40

CASH  AT  BEGINNING  OF  PERIOD     14,088       15,773       14,052       15,844
                                 ---------     ---------    ---------    ---------

CASH  AT  END  OF PERIOD         $  12,646     $  15,884    $  12,646    $  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  December  31,  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  December  31,  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
















<PAGE>
                    MINERAL MOUNTAIN MINING & MILLING COMPANY
                                  Form  10-Q
             For  the  quarterly  period  ended  December  31,  2000




                                   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:  March  15,  2001     By     /S/  DONALD  L  HESS
                                    ------------------------------------
                                    Donald  L.  Hess
                                    Secretary  -  Treasurer


Pursuant  to  the  requirements  of the Securities and Exchange act of 1934, the
report has been signed below by the following person on behalf of the registrant
and  in  the  capacity  and  on  the  date  indicated.



Dated:  March  15,  2001      By     /S/  DONALD  L  HESS
                                    ------------------------------------
                                    Donald  L.  Hess
                                    Secretary  -  Treasurer