<PAGE> 1

                              SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, DC 20549


                                   FORM 10-QSB


    Quarterly report under Section 13 or 15(d) of the Securities Exchange
                                   Act of 1934

                        For the quarterly period ended September 30, 1999.

                             Commission file number   0-25747

Beach Couch, Inc.
(Name of Small Business Issuer in its Charter)

Delaware                                                 33-0812709
(State or Other Jurisdiction of                       (I.R.S. Employer
Incorporation or Organization)                       Identification No.)

4190 Bonita Rd., Suite 105, Bonita, CA                    91902
 (Address of Principal Executive Offices)                (ZIP Code)


                      (619) 479-2809
     (Issuer's Telephone Number, Including Area Code)

Not applicable
                                                                            1


<PAGE> 2
(Former Name, Former Address and Former Fiscal Year, if changed
since last report)


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  ____


There were 4,222,750 shares of Common stock outstanding as of September 30,
1999.


PART I
Item 1. Financial Statements.





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                   BEACH COUCH, INC. AND SUBSIDIARY
                      CONSOLIDATED BALANCE SHEET
                          SEPTEMBER 30, 1999

                                ASSETS

                                           Sept.30,1999   Dec.31,1998
                                            (UNAUDITED)
Current Assets:

    Cash in banks                           $1,150         $  1,123
    Receivable, trade                          240            -0-
    Inventory                                5,700            3,109
                                            ------          ------
Total Current Assets                         7,090           14,339

Fixed Assets:
Machinery and equipment                      3,039            -0-

Other Assets:
Patent pending                                 515            -0-
                                            -------        -------
    TOTAL ASSETS                            $10,644        $14,339


                     LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Payables, trade                                443              50
Income taxes payable                           800             800
Payable, related party                       2,400           1,500

Total Current Liabilities                    3,643           2,350

Stockholders' Equity:
Preferred stock, $.0001 par value,
      	20,000,000 shares authorized,
            none issued and outstanding         -0-           -0-
     Common stock, $.0001 par value,
50,000,000 shares authorized,
4,222,750 shares issued and
outstanding (Notes B & C)
            Sept.30,1999; 100,000 issued
            and outstanding Dec. 31, 1998.     432              10
Additional paid-in capital                  30,878              90
Stock to be issued                             -0-          18,210
      Stock subscriptions receivable           -0-            ( 390)
      Accumulated Deficit                  (24,309)          (5,931)

Total Stockholders Equity                    7,001           11,989

    TOTAL LIABILITIES AND
    STOCKHOLDERS' EQUITY                 $  10,644         $ 14,339
                                                                            3



<PAGE> 4

                             BEACH COUCH, INC. AND SUBSIDIARY
                                   STATEMENT OF LOSS
                                     (Un-audited)
                    FOR THE PERIOD JANUARY 1, 1999 TO JUNE 30, 1999


Sales                                                    $ 5,564

Direct Costs of Sales                                      4,080


  Gross (GAIN) on sales                                 1,484


General Operating Expenses:
  Advertising                                $ 4,521
  Damaged Material                             1,230
  Legal and audit fees                         4,350
  Administrative costs                         3,160

    Total Operating Expenses:                             13,351


    Net Loss from Operations                             $ (11,867)

Weighted Average Loss per share                          $ (0.0028)


                                                                            4



<PAGE> 5
                      BEACH COUCH, INC. AND SUBSIDIARY
                        CONSOLIDATED STATEMENT OF LOSS
                               (UNAUDITED)
            FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999


Sales                                              $ 12,331

Direct Costs of Sales                               (11,994)


Gross (loss) on sales                                    337


General Operating Expenses:
Advertising                                        $  7,085
Legal and audit fees                                  5,050
Administrative costs                                  6,580

Total Operating Expenses:                            (18,715)


Net Loss from Operations                           $ (18,378)


Loss per share outstanding                         $ (.0044)


                      BEACH COUCH, INC. AND SUBSIDIARY
                               STATEMENT OF LOSS
                               (UNAUDITED)
            FOR THE THREE MONTH PERIOD ENDED SEPTEMBER 30, 1999


Sales	                                             $  6,767

Direct Costs of Sales                                (6,594)


Gross (loss) on sales                                   173

General Operating Expenses:
Advertising                                        $  2,565
Legal and audit fees                                    200
Administrative costs                                  3,919

Total Operating Expenses:                            ( 6,684)


Net Loss from Operations                           $ ( 6,511)
                                                                            5


<PAGE> 6
                      BEACH COUCH, INC. AND SUBSIDIARY
           CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
                                (UNAUDITED)
            FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999


<TABLE>
<CAPTION>
                                    Addtn'l                       Total
                    Common Stock    Paid-in  Net Stock   Accum    Stockholders
                Shares      Amount  Capital  Subscribed  Deficit  Equity

<S>             <C>         <C>     <C>      <C>         <C>      <C>
Balance,
Jan.1,1999       100,000    $   10  $    90  $ 17,820    $( 5,931) $ 11,989

Common stock
 issued          222,750     17,820           (17,280)                -0-


Common stock
  issued        3,900,000       390                                     390


Additional
 Paid-in
   Capital                             13,000                         13,000

Net loss for year,
   page 3                                                 (18,378)   (18,378)


Balance,
 June 30, 1999
                4,222,750  $ 18,220  $ 13,090     -0-   $ (24,309)  $  7,001
</TABLE>
                                                                            5


<PAGE> 7

                            BEACH COUCH, INC. AND SUBSIDIARY
                         CONSOLIDATED STATEMENT OF CASH FLOWS
                                  (UNAUDITED)
                 FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999





Cash Flow from Operating Activities:
Net loss for period, page 3                                  $ ( 18,378)
Adjustments to reconcile net loss
to net cash used in operations:
Increased inventory                                             ( 2,591)
Increased receivables                                           (   240)
Increased liabilities                                             1,293

Net Cash Flow - Operations                                     ( 19,916)


Cash Flow from Investing Activities:
Purchase of equipment                                          (  3,039)
Payment against patent                                         (    515)

Net Cash Flow - Investing                                      (  3,554)


Cash Flow from Financing Activities:
Additional donated capital                                       13,000
Common stock issued for cash                                        390

Net Cash Flow - Financing                                        13,390


Net Decrease in Cash during period                              ( 10,080)

Cash accounts, January 1, 1999                                    11,230


Cash accounts, September 30, 1999                              $   1,150


Additional disclosures:
Cash disbursed during year for:
Interest          $  -0-
Income taxes      $  -0-

                                                                            7


<PAGE> 8

                      BEACH COUCH, INC. AND SUBSIDIARY
                  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                               (UNAUDITED)
           FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999

                                                            Page 1 of 3

A.     Organization and Summary of Significant Accounting Policies:

Organization

Beach Couch, Inc., a Delaware corporation (the "Company") was
incorporated on June 4, 1998.  The Company is a development stage
business created to engage in the development of a unique, low-to-the
ground, two-person beach chair.

Principles of Consolidation

The consolidated financial statements include Beach Couch, Inc., and its
wholly owned subsidiary, California Beach Couch, Inc., which was
incorporated in California on May 19, 1998.  All significant
intercompany balances and transactions have been eliminated in
consolidation.

Accounting for Business Combinations

The acquisition of California Beach Couch, Inc. was recorded as a
purchase in accordance with Accounting Principle Board Opinion No. 16
(APB No. 16) "Business Combinations".  The operating results of the
acquired entity are included in the Company's consolidated financial
statements from the date of acquisition (Note B).

Use of Estimates

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

Cash and Cash Equivalents

For the purposes of the statement of cash flows, the Company considers
all investments with a maturity of three months of less to be cash
equivalents.

Inventory

Inventory is stated at the lower of cost (first-in, first-out) or net
realizable value, and consists of materials and labor.
                                                                            8




<PAGE> 9

                      BEACH COUCH, INC. AND SUBSIDIARY
                  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                               (UNAUDITED)
           FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999

                                                           Page 2 of 3
Income Taxes

Income taxes are provided in accordance with Statement of Financial
Accounting Standards No. 109 (SFAS 109), "Accounting for Income Taxes."
A deferred tax asset or liability is recorded for all temporary
differences between financial and tax reporting and net operating loss
carryforwards.  Deferred tax expense (benefit) results from the net
change during the year of deferred tax assets and liabilities.

Fixed Assets

The purchase of equipment is recorded at cost.  Provision for
depreciation will be made utilizing an even proration over the estimated
useful life of  each asset.


B.    Acquisition:

On June 5, 1998, the Company authorized the issuance of 100,000 shares
of Beach Couch, Inc. common stock at par value of $.0001 to acquire 100%
of the outstanding shares of California Beach Couch, Inc. valued at $100
by the Board of Directors.  The purchase of shares has been recorded
using the purchase method of accounting.  At the date of the
transaction, California Beach Couch, Inc. had no assets or liabilities.
At the date of acquisition, the President of California Beach Couch,
Inc. was also the President of the Company.


C.    Stockholders' Equity:

1. On June 5, 1998, the Board of Directors authorized the issuance of
400,000 common shares at $.08 per share through a Section 504 (Reg.
D) offering.  As of December 21, 1998, the Company had received
Cash for 222,750 shares but such shares had not been issued.  In early
1999, these shares were issued.


2.    Subsequent to March 4, 1999, it was discovered that the date of
authorization by the Board of Directors and the subsequent signing of
stock purchase agreements by certain directors of the Company had been
reported in error as December 1, 1998.  On June 5, 1998, the Board of
Directors authorized and purchased 3,900,000 common shares at par value
of $.0001 or $390.  The Company had not yet received payment nor issued
the shares as of December 31, 1998.  In January 1999, these funds were
received by the corporation and common stock was issued.

                                                                            9

<PAGE> 10

                      BEACH COUCH, INC. AND SUBSIDIARY
                  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                               (UNAUDITED)
           FOR THE PERIOD JANUARY 1, 1999 TO SEPTEMBER 30, 1999

                                                           Page 3 of 3


D.     Related Party Transactions:

A stockholder of the Company is also a stockholder of EFM Venture Group,
Inc. ("EFM").  Included in accounts payable -related party at September
30, 1999, is $1,800. of expenses EFM paid on behalf of the Company.

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

Plan of Operation

(i)      The Company manufactures its product in "batches". The initial batch
was manufactured in fiscal 1998 and consisted of 75 couches of which 6 were
sold prior to December 31, 1998. For the year ended December 31, 1998 the
Company had a loss of $5,93l of which $369 was attributed to gross loss and
$4,712 to operating expenses. On December 31, 1998 the Company had an
inventory of $3,109 consisting of 69 finished couches. On September 30, 1999
the Company had sales of $12,331 for the first nine months of 1999 with
gross sales of $ 337. The Company showed a loss of $18,378 for the first 9
months of 1999. The Company had an inventory of $5,700 and an accounts
receivable of $240 at September 30, 1999.

For the three months ended September 30, 1999 the company had sales of 6,767
with gross sales of $173. The company showed a net loss for the quarter
ended September 30, 1999 of $6,511.  Since the company was not in business
during the quarter ended September 30, 1998 there are no comparable
financials.

Prior to September 30, 1999 the Company spent approximately $15,000 on
marketing and promotion of its product. The Company considers this to be
attributable to start-up costs and initial market recognition. During the
next 12 months the Company expects to be able to reduce these overhead
expenditures by as much as 80%. The Company's officers and directors will
continue to operate the business with no compensation.

The Company has sufficient liquid capital to continue its business using
profits from present inventory and receivables to finance the production of
future batches. The Company does not at present see the necessity for
additional capital to execute its business plan during the next 12 months.

(ii)    The Company does not plan to do any research and development during
the next 12 months.

(iii)   The Company plans no sales or purchases of plants or significant
equipment.

(iv)    The Company does not expect to change its numbers of employees. The
Company has no employees and work is done by the Company's officers and
directors at no compensation.

                                                                           10


<PAGE> 11
PART II

OTHER INFORMATION

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.

            None

Item 6.   Exhibits and Reports on Form 8-K

            (a) (2)  Filed by reference; Form 10-SB filed April 9, 1999
                 (3)  Filed by reference; Form 10-SB filed April 9, 1999
                 (11) Statement re: Computation of per share earnings
                 (27) Financial Data Schedule

(a) (11)

WEIGHTED AVERAGE SHARES OUTSTANDING

Outstanding January 1, 1999       4,222,750
Outstanding September 30, 1999    4,222,750

Weighted average shares outstanding for the period 4,222,750

Weighted average loss per share: $18,378/4,222,750= $(0.0043)

                                                                          11


<PAGE> 12
[LEGEND]
THIS SCHEDULE CONTAINS SUMARY FINANCIAL INFORMATION EXTRACTED FRON THE BALANCE
SHEET AND STATEMENT OF OPERATIONS AS OF AND FOR THE NINE MONTHS ENDING
DECEMBER 31, 1998 AND IS QUALIFIED IN ITS ENTIREETY BY FREFERENCE TO
FINANCIAL STATMENTS INCLUDED IN THIS FILING
[LEGEND]
<TABLE>
<S>                                         <C>
[PERIOD-TYPE]                             9-mos
[FISCAL-YEAR-END]                   SEP-30-1999
[PERIOD-END]                        SEP-30-1999
[CASH]                                    1,150
[SECURITIES]                                  0
[RECEIVABLES]                               340
[ALLOWANCES]                                  0
[INVENTORY]                               5,700
[CURRENT-ASSETS]                          7,090
[PP&E]                                    3,554
[DEPRECIATION]                                0
[TOTAL-ASSETS]                           10,644
[CURRENT-LIABILITIES]                     3,643
[BONDS]                                       0
<PERFERRED-MANDATORY>                         0
<PERFERRED>                                   0
[COMMON]                                    432
[OTHER-SE]                                30,878
[TOTAL-LIABILITY-AND-EQUITY]             10,644
[SALES]                                  12,331
[TOTAL-REVENUES]                         12.331
[CGS]                                    11,994
[TOTAL-COSTS]                               337
[OTHER-EXPENSES]                         18,715
[LOSS-PROVISION]                              0
<INTEREST-EXPENSES>                           0
[INCOME-PRETAX]                         (18,378)
[INCOME-TAX]                                  0
[INCOME-CONTINUING]                           0
[DISCONTINUED]                                0
[EXTRAORDINARY]                               0
[CHANGES]                                     0
[NET-INCOME]                            (18,378)
<ESP-PRIMARY>                           (0.0043)
<ESP-DILUTED>                           (0.0043)
</TABLE>
                                                                            12




<PAGE> 13
SIGNATURES



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


                                        \\ BEACH COUCH, INC.\\

                                        \\ Edward F. Myers III \\


Date: November 14, 1999                 by:
                                         Edward F. Myers III
                                         President
                                                                           13