---

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, 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 quarterly period ended September 30, 2003

 ̈ TRANSITION
  REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT
  For the transition period from ___________ to ___________

Commission file number: 0-25747

VIPC COMMUNICATIONS, INC.(Exact name of small business issuer as specified in it charter)

|Delaware                                                       | 33-0812709                       
|-------------------------------------------------------------- | ---------------------------------
|(State or other jurisdiction of incorporation or organization) | (IRS Employer Identification No.)

94 Rue de Lausanne, CH1202, Geneva, Switzerland(Address of principal executive offices)

011-41-22-9000000(issuers telephone number)

N/A
  (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 such shorter period that the issuer 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 BANKRUPTCYPROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check whether the issuer 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
   ̈

APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuers
  classes of common equity, as of the latest practicable date: As of September
  30, 2003, the issuer had 30,352,500 shares of common stock, $.0001 par value,
  outstanding.

Transitional Small Business Disclosure Format (Check one):
  
  Yes  ̈    No
  x

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INDEX

|                               | Page                            |    
|------------------------------ | ------------------------------- | ---
|                               |                                 |    
|PART I - FINANCIAL INFORMATION | F-1                             |    
|                               |                                 |    
|Item 1.                        | Financial Statements            | F-1
|                               |                                 |    
|Item 2.                        | Managements Plan of Operation. | 2  
|                               |                                 |    
|Item 3.                        | Controls and Procedures.        | 2  
|                               |                                 |    
|PART II - OTHER INFORMATION    | 3                               |    
|                               |                                 |    
|SIGNATURES                     | 4                               |    

1

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PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.



VIPC COMMUNICATIONS, INC.
  UNAUDITED CONSOLIDATED CONDENSED
  FINANCIAL STATEMENTS



F-1

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Consolidated Balance Sheets

|ASSETS                                                     
|-----------------------------------------------------------
|                                                           
|                                                           
|                                                           
|                                                           
|                                                           
|                                                           
|                                                           
|Current Assets                                             
|Cash                                                       
|Total Current Assets                                       
|                                                           
|                                                           
|TOTAL ASSETS                                               
|                                                           
|                                                           
|LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)               
|                                                           
|Current Liabilities                                        
|Accounts payable                                           
|Short-term loan payable                                    
|Total Current Liabilities                                  
|                                                           
|Total Liabilities                                          
|                                                           
|Stockholders' Equity (Deficit)                             
|Preferred stock ($0.0001 par value
      20,000,000, shares
|authorized; -0-
      issued and outstanding.)             
|Common stock ($0.0001 par value, 50,000,000,               
|shares authorized;
      30,352,500 shares issued and      
|outstanding as of
      September 30, 2003 and December 31,
|2002, respectively.)                                       
|Additional paid-in capital                                 
|Deficit accumulated during development
      stage         
|Total Stockholders' Equity (Deficit)                       
|                                                           
|TOTAL LIABILITIES &                                        
|STOCKHOLDERS' EQUITY (DEFICIT)                             

See Notes to Consolidated Financial Statements
  F-2

---

VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)Consolidated Statements of Operations - Unaudited

|                                    |               |            |               |   |               |   |               |            | June 4, 1998  |  
|----------------------------------- | ------------- | ---------- | ------------- | - | ------------- | - | ------------- | ---------- | ------------- | -
|                                    | Nine Months   |            | Nine Months   |   | Three Months  |   | Three Months  |            | (inception)   |  
|                                    | Ended         |            | Ended         |   | Ended         |   | Ended         |            | through       |  
|                                    | September 30, |            | September 30, |   | September 30, |   | September 30, |            | September 30, |  
|                                    | 2003          |            | 2002          |   | 2003          |   | 2002          |            | 2003          |  
|                                    |               |            |               |   |               |   |               |            |               |  
|                                    |               |            |               |   |               |   |               |            |               |  
|Revenues                            |               |            |               |   |               |   |               |            |               |  
|Revenues                            | $             | -          |               | $ | -             |   | $             | -          |               | $
|                                    |               |            |               |   |               |   |               |            |               |  
|Total Revenues                      |               | -          |               |   | -             |   |               | -          |               |  
|                                    |               |            |               |   |               |   |               |            |               |  
|General and Administrative Expenses |               | 14,160     |               |   | 16,308        |   |               | 12,423     |               |  
|                                    |               |            |               |   |               |   |               |            |               |  
|Operating Income (Loss)             |               | (14,160    | )             |   | (16,308       | ) |               | (12,423    | )             |  
|                                    |               |            |               |   |               |   |               |            |               |  
|Other Income (Expenses)             |               |            |               |   |               |   |               |            |               |  
|Other Income                        |               | -          |               |   | -             |   |               | -          |               |  
|                                    |               |            |               |   |               |   |               |            |               |  
|Total Other Income (Expenses)       |               | -          |               |   | -             |   |               | -          |               |  
|                                    |               |            |               |   |               |   |               |            |               |  
|Net Income (Loss)                   | $             | (14,160    | )             | $ | (16,308       | ) | $             | (12,423    | )             | $
|                                    |               |            |               |   |               |   |               |            |               |  
|Basic earnings (loss) per share     | $             | -          |               | $ | -             |   | $             | -          |               | $
|Weighted average shares used        |               |            |               |   |               |   |               |            |               |  
|for basic earnings (loss) per share |               | 30,352,500 |               |   | 30,352,500    |   |               | 30,352,500 |               |  

See Notes to Consolidated Financial Statements
  F-3

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)Consolidated Statement of Changes in Stockholders' Equity - Unaudited
  From June 4, 1998 (inception) through September 30, 2003

|                                  |             |   |        |        | Additional |   |                 |   | Stock         |   | Retained  |   | Total         |         
|--------------------------------- | ----------- | - | ------ | ------ | ---------- | - | --------------- | - | ------------- | - | --------- | - | ------------- | --------
|                                  | Common      |   | Stock  |        | Paid-in    |   | Stock to        |   | Subscriptions |   | Earnings  |   | Stockholders' |         
|                                  | Shares      |   | Amount |        | Capital    |   | be
      Issued |   | Receivable    |   | (Deficit) |   | Equity        |         
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance, June 4, 1998             | -           |   | $      | -      |            | $ | -               |   | $             | - |           | $ | -             |         
|Common stock issued for           |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|purchases of subsidiary           | 1,000,000   |   |        | 100    |            |   |                 |   |               |   |           |   |               |         
|Proceeds received on stock        |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|to be issued                      |             |   |        |        |            |   |                 |   | 17,820        |   |           |   |               |         
|Net loss for the year             |             |   |        |        |            |   |                 |   |               |   |           |   |               | (5,931  
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      December 31, 1998  | 1,000,000   |   |        | 100    |            |   | -               |   | 17,820        |   | -         |   |               | (5,931  
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Common stock issued for cash      | 2,227,500   |   |        | 223    |            |   | 17,597          |   | (17,820       | ) |           |   |               |         
|Common stock issued to directors  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|for services                      | 39,000,000  |   |        | 3,900  |            |   | 9,490           |   |               |   |           |   |               |         
|Net loss for the year             |             |   |        |        |            |   |                 |   |               |   |           |   |               | (24,199 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      December 31, 1999  | 42,227,500  |   |        | 4,223  |            |   | 27,087          |   | -             |   | -         |   |               | (30,130 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Record sale of subsidiary         |             |   |        |        |            |   | (13,000         | ) |               |   |           |   |               | 12,354  
|Issuance for ELAWCHINA            | 100,000     |   |        | 10     |            |   |                 |   |               |   |           |   |               |         
|Issuance for VIPC Corporation     | 20,000,000  |   |        | 2,000  |            |   |                 |   |               |   |           |   |               |         
|Cancellation of shares            | (34,325,000 | ) |        | (3,433 | )          |   | 3,433           |   |               |   |           |   |               |         
|Net loss for the year             |             |   |        |        |            |   |                 |   |               |   |           |   |               | (76,884 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      December 31, 2000  | 28,002,500  |   |        | 2,800  |            |   | 17,520          |   | -             |   | -         |   |               | (94,660 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Common stock issued for legal     |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|and consulting services           | 2,350,000   |   |        | 235    |            |   | 234,765         |   |               |   |           |   |               |         
|Net loss for the year             |             |   |        |        |            |   |                 |   |               |   |           |   |               | (230,664
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      December 31, 2001  | 30,352,500  |   |        | 3,035  |            |   | 252,285         |   | -             |   | -         |   |               | (325,324
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Net loss for the year             |             |   |        |        |            |   |                 |   |               |   |           |   |               | (16,628 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      December 31, 2002  | 30,352,500  |   |        | 3,035  |            |   | 252,285         |   | -             |   | -         |   |               | (341,952
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Net loss for the nine months      |             |   |        |        |            |   |                 |   |               |   |           |   |               | (14,160 
|                                  |             |   |        |        |            |   |                 |   |               |   |           |   |               |         
|Balance,
      September 30, 2003 | 30,352,500  |   | $      | 3,035  |            | $ | 252,285         |   | $             | - |           | $ | -             |         

See Notes to Consolidated Financial Statements
  F-4

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)Consolidated Statements of Cash Flows - Unaudited

|                                                    |               |         |               |   |               |   |               |   | June 4, 1998  |  
|--------------------------------------------------- | ------------- | ------- | ------------- | - | ------------- | - | ------------- | - | ------------- | -
|                                                    | Nine Months   |         | Nine Months   |   | Three Months  |   | Three Months  |   | (inception)   |  
|                                                    | Ended         |         | Ended         |   | Ended         |   | Ended         |   | through       |  
|                                                    | September 30, |         | September 30, |   | September 30, |   | September 30, |   | September 30, |  
|                                                    | 2003          |         | 2002          |   | 2003          |   | 2002          |   | 2003          |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|CASH FLOWS FROM OPERATING                           |               |         |               |   |               |   |               |   |               |  
|ACTIVITIES                                          |               |         |               |   |               |   |               |   |               |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Net (Loss)                                          | $             | (14,160 | )             | $ | (16,308       | ) | (12,423       | ) | (168          | )
|Adjustments to reconcile income (loss)              |               |         |               |   |               |   |               |   |               |  
|to cash provided by (used in) operating             |               |         |               |   |               |   |               |   |               |  
|activities:                                         |               |         |               |   |               |   |               |   |               |  
|Decrease (increase)
      in operating assets:      |               |         |               |   |               |   |               |   |               |  
|Investment
      in subsidiaries                    |               | -       |               |   | -             |   | -             |   | -             |  
|(Increase) decrease
      in operating liabilities: |               |         |               |   |               |   |               |   |               |  
|Accounts payable                                    |               | 14,160  |               |   | 16,024        |   | 12,423        |   | 168           |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Net
      cash provided by (used in)                |               |         |               |   |               |   |               |   |               |  
|operating
      activities                          |               | -       |               |   | (284          | ) | -             |   | -             |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|CASH FLOWS FROM INVESTING                           |               |         |               |   |               |   |               |   |               |  
|ACTIVITIES                                          |               | -       |               |   | -             |   | -             |   | -             |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|CASH FLOWS FROM FINANCING                           |               |         |               |   |               |   |               |   |               |  
|ACTIVITIES                                          |               |         |               |   |               |   |               |   |               |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Notes
      payable                                 |               | -       |               |   | 284           |   | -             |   | -             |  
|Common
      stock                                  |               | -       |               |   | -             |   | -             |   | -             |  
|Additional
      paid-in capital                    |               | -       |               |   | -             |   | -             |   | -             |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Net
      cash provided by (used in)                |               |         |               |   |               |   |               |   |               |  
|financing
      activities                          |               | -       |               |   | 284           |   | -             |   | -             |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Net
      increase (decrease) in cash               |               | -       |               |   | -             |   | -             |   | -             |  
|Cash
      at beginning of period                   |               | 198     |               |   | 198           |   | 198           |   | 198           |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Cash
      at end of period                         | $             | 198     |               | $ | 198           |   | 198           |   | 198           |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|SUPPLEMENTAL DISCLOSURES OF                         |               |         |               |   |               |   |               |   |               |  
|CASH FLOW INFORMATION:                              |               |         |               |   |               |   |               |   |               |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Interest paid                                       |               | -       |               |   | -             |   | -             |   | -             |  
|                                                    |               |         |               |   |               |   |               |   |               |  
|Income taxes paid                                   |               | -       |               |   | -             |   | -             |   | -             |  

See Notes to Consolidated Financial Statements
  F-5

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Notes to Consolidated Financial Statements
  As of September 30, 2003

NOTE 1. OPERATIONS AND DESCRIPTION OF BUSINESS

Organization

Beach Couch, Inc., a Delaware corporation (the Company) was
  incorporated on June 4, 1998. Through a subsidiary (California Beach Couch)
  the Company had developed a unique, low to the ground, two-person beach chair,
  and planned to sale directly to the public and through distributors.

In an action taken by The Companys majority shareholders,
  effective March 6, 2000, the Company sold its wholly owned subsidiary (California
  Beach Couch) to Mr. Edward F. Myers III. Thus, the Company began exploring other
  business opportunities. On July 25, 2000 the Company voted to adopt a change
  of the name of the corporation. The name was changed to VIPC Communications
  and the appropriate filings were submitted with the state of Delaware and the
  Securities Exchange Commission.

On April 26, 2000 the Company executed an Agreement and Plan
  of Reorganization with Elawchina.com, Inc. This wholly stock transaction resulted
  in Elawchina.com becoming a wholly owned subsidiary. Elawchina.com will sell,
  market, and distribute non-Chinese translations of the contents of Beijing Elawchinas
  legal educational and consulting information network.

On June 29, 2000 the Company executed an Agreement and Plan
  of Reorganization with VIPC Corporation. This wholly stock transaction resulted
  in the Company owning 80% of the outstanding stock of VIPC Corporation. VIPC
  (the subsidiary) is a partner in a joint venture formed to exploit certain international
  telecommunications opportunities in Asia.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Cash and Cash Equivalents

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

b. Principles of Consolidation

The consolidated financial statements include VIPC Communications,
  Inc. and its subsidiaries, VIPC Corporation and Elawchina.com. All significant
  intercompany balances and transactions have been eliminated in consolidation.

F-6

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Notes to Consolidated Financial Statements
  As of September 30, 2003

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

c. 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 and
  disclosure of contingent assets and liabilities at the date of the financial
  statements and the reported amounts of revenues and expenses during the reporting
  period. Actual results could differ from those estimates. In accordance with
  FASB 16 all adjustments are normal and recurring.

d. Inventory

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

e. Earnings Per Share

In February 1997, the FASB issued SFAS No. 128, Earnings
  Per Share, which specifies the computation, presentation and disclosure
  requirements for earnings (loss) per share for entities with publicly held common
  stock. SFAS No. 128 supersedes the provisions of APB No. 15, and requires the
  presentation of basic earnings (loss) per share and diluted earnings (loss)
  per share. The Company has adopted the provisions of SFAS No. 128 effective
  June 4, 1998 (inception).

Basic net loss per share amounts is computed by dividing the
  net loss by the weighted average number of common shares outstanding. Diluted
  earnings per share are the same as basic earnings per share due to the lack
  of dilutive items in the Company.

f. 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.

Deferred tax assets are reduced by a valuation allowance when,
  in the opinion of management, it is more likely than not that some portion of
  all of the deferred tax assets will be realized. Deferred tax assets and liabilities
  are adjusted for the effects of changes in tax laws and rates on the date of
  enactment.

F-7

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Notes to Consolidated Financial Statements
  As of September 30, 2003

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

New Accounting Pronouncements

In April 2002, the Financial Accounting Standards Board issued
  SFAS No. 145, Rescission of FASB Statements No. 4, 44 and 64, Amendment of FASB
  Statement No. 13, and Technical Corrections ("SFAS 145"). Among other things,
  SFAS 145 eliminates the requirement that gains and losses from the extinguishments
  of debt be classified as extraordinary items. SFAS 145 is effective for fiscal
  years beginning after May 15, 2002, with early adoption permitted. The adoption
  of SFAS 145 did not have a material effect on the Companies consolidated financial
  statements.

In June 2002, the Financial Accounting Standards Board issued
  SFAS No. 146. The standard requires companies to recognize costs associated
  with exit or disposal activities when they are incurred rather than at the date
  of a commitment to an exit or disposal plan. The adoption of SFAS 146 did not
  have a material effect on the Companies consolidated financial statements.

In October 2002, the Financial Accounting Standards Board
  issued SFAS No. 147, Acquisitions of Certain Financial Institutions 
  an amendment of FASB Statements No. 72 and 144 and FASB interpretation No. 9.
  SFAS 147 removes acquisitions of financial institutions from the scope of both
  Statement 72 and interpretation 9 and requires that those transactions be accounted
  for in accordance with FASB Statements No. 141, Business Combinations,
  and No. 142 Goodwill and Other Intangible Assets. Thus, the requirement
  in paragraph 5 of Statement 72 to recognize (and subsequently amortize) any
  excess of the fair value of liabilities assumed over the fair value of tangible
  and identifiable intangible assets acquired as an unidentifiable intangible
  asset no longer applies to acquisitions within the scope of this Statement.

In addition, this Statement amends FASB Statement No. 144,
  Accounting for the Impairment or Disposal of Long-Lived Assets, to include
  in its scope long-term customer-relationship intangible assets of financial
  institutions such as depositor and borrower relationship intangible assets and
  credit cardholder intangible assets. Consequently, those intangible assets are
  subject to the same undiscounted cash flow recoverability test and impairment
  loss recognition and measurement provisions that Statement 144 requires for
  other long-lived assets that are held and used. SFAS 147 is effective October
  1, 2002. The adoption of SFAS 147 did not have a material effect on the Companies
  consolidated financial statements.

In December 2002, the Financial Accounting Standards Board
  issued SFAS No. 148, Accounting for Stock-Based Compensation  Transition
  and Disclosure (SFAS 148). SFAS 148 amends SFAS No. 123 Accounting
  for Stock-Based compensation (SFAS 123), to provide alternative methods
  of transition for a voluntary change to the fair value based method of accounting
  for stock-based employee compensation. In addition, SFAS 148 amends the disclosure
  requirements of SFAS 123 to require prominent disclosures in both annual and
  interim financial statements about the method of accounting for stock-based
  employee compensation.

F-8

---

VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Notes to Consolidated Financial Statements
  As of September 30, 2003

NOTE 3. ACQUISITIONS

On June 5, 1998, the Company authorized the issuance of 1,000,000
  shares of its common stock with a 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. Subsequently, the Company
  sold its shares in California Beach Couch, Inc. to a now former shareholder.
  Recently the Company has had other stock for stock acquisitions as outlined
  in Note 1. This includes the issuance of 20,000,000 shares for VIPC Corp. and
  100,000 for Elawchina.

NOTE 4. STOCKHOLDERS EQUITY

On June 5, 1998, the Board of Directors authorized the issuance
  of 4,000,000 common shares at $.08 per share through a Section 504 (Reg. D)
  offering. As of December 31, 1998, the Company had received cash for 2,227,500
  shares but such shares had not been issued. The stock issuance was completed
  in 1999. Also in 1999 there was an additional 39,000,000 shares issued. Stockholders
  also contributed an additional 13,000 in 1999. In 2000 the Company authorized
  a ten for one stock split. The stockholders equity report has been changed
  to reflect the 10 for 1 split as of inception. Also, In 2000 the Company issued
  stock for its acquisitions (see Notes 1 and 3) and had some stock cancellations.
  In March 2001, there were issuances totaling 2,350,000 shares of common stock
  for consulting services at $.10 per share. There were no stock issuances for
  the nine months ended September 30, 2003.

NOTE 5. INCOME TAXES

The Companys total deferred tax asset at September 30,
  2003 is as follows:

|Net operating loss carryforward | $ | 121,078  |  
|------------------------------- | - | -------- | -
|Valuation allowance             |   | (121,078 | )
|                                | $ | -0-      |  

The Company has a net operating loss caryforward of approximately
  $356,112 which, if not utilized, will completely expire in 2023. It is reasonably
  possible that the Companys estimate of its valuation allowance will change.

F-9

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VIPC COMMUNICATIONS, INC.(Formerly Beach Couch, Inc.)
  (A Development Stage Company)
  Notes to Consolidated Financial Statements
  As of September 30, 2003

NOTE 6. GOING CONCERN

The Company's financial statements are prepared using generally
  accepted accounting principles applicable to a going concern, which contemplates
  the realization of assets and liquidation of liabilities in the normal course
  of business. However, the Companys present state of development provides
  no current source of revenue. Without realization of additional capital, it
  would be unlikely for the Company to continue as a going concern.

F-10

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Item 2. Managements Plan of Operation

Statements contained herein which are not historical facts
  are forward-looking statements as that term is defined by the Private Securities
  Litigation Reform Act of 1995. Although the Company believes that the expectations
  reflected in such forward-looking statements are reasonable, forward-looking
  statements are subject to risks and uncertainties that could cause actual results
  to differ from those projected. The Company cautions investors that any forward-looking
  statements made by the Company are not guarantees of future performance and
  that actual results may differ materially from those in the forward-looking
  statements. Such risks and uncertainties include, without limitation: established
  competitors who have substantially greater financial resources and operating
  histories, regulatory delays or denials, ability to compete as a start-up company
  in a highly competitive market, and access to sources of capital.

VIPC Communications, Inc. (the Company) has generated
  no revenues in the cumulative period from inception through the period covered
  by this report. The Company has no assets, has not developed any products or
  provided any services and has experienced difficulties in completing transactions.

The Company had entered into a joint venture with ChengDu
  Jiabin Electronics Co. Ltd. ("Jiabin") to provide Voice over Internet Protocol
  ("VoIP") telecommunications services. Unfortunately, this particular joint venture
  never materialized.

However, the Company is currently exploring other opportunities
  to provide VoIP services in developing markets such markets as China, Hong Kong,
  Russia and the United States. IP telephony provides a conceptual and technical
  framework for mixing voice and data traffic on connectionless network. In very
  simple terms, telephony allows the routing of normal phone calls, video and
  faxes across an IP network such as the Internet.

Unless the Company develops an active business or is able
  to complete a merger, acquisition with an existing business, the Companys
  cash requirements during the next twelve months will relate to maintaining its
  status as a corporate entity and complying with the periodic reporting requirements
  of the U.S. Securities and Exchange Commission.

There can be no assurance that the Company will be able to
  continue as a going concern, or achieve material revenues and profitable operations.
  It requires additional financing, and no assurances can be given that financing
  will be available in the amounts required, or that, if available, will be on
  terms satisfactory to the Company.

Item 3. Controls and Procedures

Based on their most recent evaluation, which was completed
  as of the end of the period covered by this periodic report on Form 10-QSB,
  the Company's Chief Executive Officer and Chief Financial Officer believe the
  Company's disclosure controls and procedures (as defined in Exchange Act Rules
  13a-14 and 15d-14) are effective to ensure that information required to be disclosed
  by the Company in this report is accumulated and communicated to the Company's
  management, including its principal executive officer and principal financial
  officer, as appropriate, to allow timely decisions regarding required disclosure.
  During the fiscal quarter to which this report relates, there were no significant
  changes in the Company's internal controls or other factors that could significantly
  affect these controls subsequent to the date of their evaluation and there were
  no corrective actions with regard to significant deficiencies and material weaknesses.

2

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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 Securities Holders.None.

Item 5. Other Information - None.

Item 6. Exhibits and Reports on Form 8-K

|(a) | Exhibits:Exhibit Number and Brief Description.
|--- | ----------------------------------------------
|    |                                               
|    | 3.3                                           
|    |                                               
|    | 3.4                                           
|    |                                               
|    | 10.4                                          
|    |                                               
|    | 31.1                                          
|    |                                               
|    | 31.2                                          
|    |                                               
|    | 32.1                                          
|    |                                               
|    | 32.2                                          
|    |                                               
|(b) | Reports on Form 8-K.- None.                   

3

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SIGNATURES

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

|                       | VIPC COMMUNICATIONS, INC.
|---------------------- | -------------------------
|                       |                          
|Date: October 30, 2003 | By:                      
|                       |                          
|                       |                          
|                       |                          
|Date: October 30, 2003 | By:                      
|                       |                          
|                       |                          

4

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EXHIBIT INDEX

|Exhibit Number and Brief Description.
|-------------------------------------
|                                     
|3.3                                  
|                                     
|3.4                                  
|                                     
|10.4                                 
|                                     
|31.1                                 
|                                     
|31.2                                 
|                                     
|32.1                                 
|                                     
|32.2                                 

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