|U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-QSB
(Mark One)
[X] Quarterly report pursuant section 13 or 15(d) of the Securities Exchange Act of
1934 for the quarterly period ended December 31, 1999
[  ] Transition report pursuant section 13 or 15(d) of the Securities Exchange
Act of 1934 for the transition period from ................. to ...................
Commission file number 333-60487
CYBER MERCHANTS EXCHANGE, INC. d.b.a. C-ME.com
(Name of small business issuer in its charter)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|California
(State or other jurisdiction of incorporation or organization)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|600 S. Lake Ave. , Suite 405, Pasadena, CA
(Address of principal executive offices)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|Issuer's telephone number (626)793-5000
Securities registered under Section 12(b) of the Exchange Act:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|Title of each classNone                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|Securities registered under Section 12(g) of the Exchange Act:None
(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 _
--- ---
Number of shares outstanding of the issuer's classes of common equity, as of Dec. 31,
1999:  6,161,173 Shares of Common Stock (One Class)
--- ---
Transitional Small Business Disclosure Format: Yes _ No X
--- --- 
This document consists of 22 pages, excluding exhibits. The Exhibit Index is on page 19.

TABLE OF CONTENTS
FORM 10-QSBTABLE OF CONTENTSPART I - FINANCIAL INFORMATION
  ITEM 1. FINANCIAL STATEMENTS
  ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONSPART II - OTHER INFORMATION
  ITEM 1. LEGAL PROCEEDINGS
  ITEM 6. EXHIBITS AND REPORTS ON FORM 8-KSIGNATURESPART I - FINANCIAL INFORMATIONITEM 1. FINANCIAL STATEMENTS
CYBER MERCHANTS EXCHANGE, INC.
BALANCE SHEET

|June 30, 1999                                             | December 31, 1999                                          
|--------------------------------------------------------- | -----------------------------------------------------------
|AssetsCurrent assets:                                     | (Unaudited)                                                
|                                                          | Cash and cash equivalents                                  
|                                                          | Certificates of deposit                                    
|                                                          | Stock subscription receivable                              
|                                                          | Accounts receivable, net of allowance for doubtful accounts
|                                                          |                                                            
|Total current assets                                      | 2,200,599                                                  
|                                                          |                                                            
|Property and equipment, net                               | 38,540                                                     
|                                                          | Other assets                                               
|                                                          |                                                            
|Total assets                                              | $                                                          
|Liabilities and Stockholders' Equity
Current liabilities:
|                                                          | Accounts payable and accrued expenses                      
|                                                          | Deferred revenue                                           
|                                                          |                                                            
|                                                          | Total current liabilities                                  
|                                                          |                                                            
|Shareholders' equity:                                    
|                                                          | Common stock, no par value; authorized 40,000,000 shares   
|                                                          | Additional paid-in capital                                 
|                                                          | Common stock subscribed                                    
|                                                          | Accumulated deficit                                        
|                                                          |                                                            
|Total shareholders' equity                                | $                                                          
|                                                          |                                                            
|                                                          | Total liabilities and shareholders' equity                 
|                                                          |                                                            
|See accompanying notes to financial statements           

|CYBER MERCHANTS EXCHANGE, INC.
STATEMENTS OF OPERATIONS
(Unaudited)
|-------------------------------------------------------------------
|                                                                   
|                                                                   
|                                                                   
|                                                                   
|Revenues - subscribers' fees                                       
|Operating costs and expenses:                                      
|                                                                   
|                                                                   
|                                                                   
|Operating loss                                                     
|Other income (expenses):                                           
|                                                                   
|                                                                   
|                                                                   
|Loss before income taxes                                           
|Income taxes                                                       
|                                                                   
|Net loss                                                           
|                                                                   
|Basic and diluted net loss per share                               
|                                                                   
|Weighted-average shares used in computation of net loss per share  
|                                                                   
|See accompanying notes to financial statements.                    

|CYBER MERCHANTS EXCHANGE, INC.
STATEMENTS OF CASH FLOWS
Increase (Decrease) in Cash and Cash Equivalent
|-------------------------------------------------------------------------------------------------------
|                                                                                                       
|                                                                                                       
|                                                                                                       
|Cash flows from operating activities:                                                                  
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|Net cash used in operating activities                                                                  
|                                                                                                       
|Cash flows from investing activities:                                                                  
|                                                                                                       
|                                                                                                       
|                                                                                                       
|                                                                                                       
|Net cash provided by (used in) investing activities                                                    
|                                                                                                       
|Cash flows from financing activities:                                                                  
|                                                                                                       
|                                                                                                       
|Net increase in cash and cash equivalents                                                              
|Cash and cash equivalents, beginning of period                                                         
|                                                                                                       
|Cash and cash equivalents, end of period                                                               
|                                                                                                       
|See accompanying notes to financial statements.                                                        

|CYBER MERCHANTS EXCHANGE, INC.
Statements of Changes in Stockholders' Equity
|----------------------------------------------------------------------------
|                                                                            
|Shares                                                                      
|                                                                            
|Balance, June 30, 1998                                                      
|Issuance of common stock                                                    
|Subscription of common stock                                                
|Net Loss                                                                    
|                                                                            
|Balance, June 30, 1999                                                      
|Issuance of Common Stock Subscribed                                         
|Issuance of Common Stock from Exercise of Options                           
|Net Loss                                                                    
|                                                                            
|Balance, December 31, 1999                                                  
|See accompanying notes to financial statements.                             

|NOTES TO FINANCIAL STATEMENTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|(a) Unaudited Interim Financial Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|In the opinion of Management, the accompanying unaudited interim
financial statements reflect all adjustments, consisting only of normal recurring
adjustments, necessary to present fairly the financial position of the Company at December
31, 1998 and December 31, 1999, and results of operations and cash flows for the six
months ended December 31, 1998 and 1999.
(b) Cash and Cash Equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|(g) Net Loss per Share                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS
The following discussion of the financial condition and results of operations of the
Company should be read in conjunction with the financial statements and the related notes
thereto included elsewhere in this quarterly report for the three months and six months
ended December 31, 1999. This quarterly report contains certain forward-looking statements
and the Company's future operating results could differ materially from those discussed
herein. Certain statements contained in this Report, including, without limitation,
statements containing the words "believes," "anticipates," "expects" and the like,
constitute "forward-looking statements" within the meaning of Section 27A of the Securities
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as
amended. Such forward-looking statements involve known and unknown risks, uncertainties and
other factors which may cause the actual results, performance or achievements of the
Company to be materially different from any future results, performance or achievements
expressed or implied by such forward-looking statements. These factors include, but are
not limited to, the factors discussed under the caption "Risk Factors" below, and are
discussed in more detail in the Risk Factors section of the Company's Annual Report on
Form 10-KSB for the fiscal year ended June 30, 1999. Given these uncertainties, readers
are cautioned not to place undue reliance on such forward-looking statements. The Company
disclaims any obligation to update any such factors or to announce publicly the results of
any revisions of the forward-looking statements contained or incorporated by reference
herein to reflect future events or developments.
INTRODUCTION
C-ME.com was founded in 1996 and provides Internet turnkey solutions to streamline
retailers' merchandise sourcing (front-end) activities. The Company's solutions include
its proprietary Internet Sourcing Networks ("ISN") -- private extranets that link the
Company's retail partners with their vendors. The ISN provides retailers with a desktop
solution to reduce the cost of front-end merchandise sourcing activities while expanding
the retailer's vendor base. Other services include the Virtual Trade Show ("VTS"), - a
product showcase that allows retail buyers to quickly search vendors' products, the
Wholesale Auction Center ("WAC") (planned launch:  Spring 2000 ) - a place where vendors
list closeouts, odd lots in bulk quantity and allows smaller retailers, jobbers and others
instant access, and the Factory Outlet Mall ("FOM") (planned launch: Spring 2000), a place
where manufacturers sell goods directly to consumers, which includes a full e-commerce
package consisting of secure credit card transaction processing and shopping cart functions
including automatic calculation of freight and sales tax, Currently, C-ME.com's retail
partners include Factory 2-U Stores (NASDAQ:FTUS) and Burlington Coat Factory
(NYSE:BCF).
The Company has developed an Internet-based turnkey solution for business-to-business
eCommerce that enables retailers to organize, automate and significantly reduce the cost
of their merchandise sourcing activities by connecting directly with their retail
merchandise suppliers around the globe.
Accumulated Losses
From its inception in 1996 through December 31, 1999, the Company has generated an
accumulated deficit of $2,198,874. Since its inception, the Company has incurred
substantial costs to develop its technology; to create, introduce and enhance its sourcing
solution; to establish marketing and distribution relationships; to recruit and train a
sales and marketing group and to build an administrative organization. The Company's
prospects must be considered in light of its operating history, and of the risks, expenses
and difficulties frequently encountered by companies in their early stage of development,
particularly companies in new, unproved and rapidly evolving markets. The limited operating
history of the Company makes the prediction of future results of operations difficult or
impossible and therefore, there can be no assurance that the Company will grow or that it
will be able to achieve or sustain profitability. The Company's success depends to a
significant degree upon the Company's ability to raise additional capital, and upon
continued contributions of key management, sales, marketing, and finance personnel,
certain of whom would be difficult to replace. The loss of the services of any of the
key personnel or the inability to attract or retain qualified management and other
personnel in the future, or delays in hiring required personnel, could have a material
adverse effect on the Company's business, operating results or financial condition. Also,
the Company's success is highly dependent on its ability to execute in a timely manner its
new sales and marketing plan, of which no assurance can be made.
RESULTS OF OPERATION
THREE MONTHS ENDED DECEMBER 31, 1999 AND 1998
The following discussion sets forth information for the three months ended December 31,
1999 compared with the three months ended December 31, 1998. This information has been
derived from unaudited interim financial statements of the Company contained elsewhere in
the quarterly report and reflects, in Management's opinion, all adjustments, consisting
only of normal recurring adjustments, necessary for a fair presentation of the results of
operations for these periods. Results of operations for any interim period are not
necessarily indicative of results to be expected from the full fiscal year.
Net Loss
The Company recorded a net loss of $227,658 for the three months ended December 31, 1999
as compared to a net loss of $107,356  for the same period last year. The increase in net
loss is primarily attributable to the increase in general and administrative expenses.
Operating Revenue
Total revenues for the three months ended December 31, 1999 increased $17,020, or 117% ,
to $31,525 from $14,505  in the three months ended December 31, 1998.  This increase is
primarily attributable to the increase in subscribers' fees. Revenue consisted primarily of
fees paid by users of the Company's VTS and web design services.
Cost of Revenue
Cost of revenues increased $1,514 to $29,139 for the three months ended December 31,
1999, compared to $27,625 for the same period last year. The  increase in cost of revenue
represents an increase in the cost of providing customers with quality services.
Operating Expenses
The Company's operating expenses for the three months ended December 31, 1999, totaling
$281,900, consisted of $29,139 for the cost of revenue and $252,761 for general
administration and selling expenses, as compared to $134,677 in 1998, representing an
increase of $147,223 from the three months ended December 31, 1998. The general and
administrative expenses increased primarily due to an increase in administrative costs
from personnel additions.
SIX MONTHS ENDED DECEMBER 31, 1999 AND 1998
The following discussion sets forth information for the six months ended December 31,
1999 compared with the six months ended December 31, 1998. This information has been
derived from unaudited interim financial statements of the Company contained elsewhere in
the quarterly report and reflects, in Management's opinion, all adjustments, consisting
only of normal recurring adjustments, necessary for a fair presentation of the results of
operations for these periods. Results of operations for any interim period are not
necessarily indicative of results to be expected from the full fiscal year.
Net Loss
The Company recorded a net loss of $344,449 for the six months ended December 31, 1999
as compared to a net loss of $229,295  for the same period last year. The increase in net
loss is primarily attributable to the increase in general and administrative expenses.
Operating Revenue
Total revenues for the six months ended December 31, 1999 increased $9,635, or 30% , to
$41,675 from $32,040  in the six months ended December 31, 1998.  This increase is
primarily attributable to the increase in subscribers' fees. Revenue consisted primarily of
fees paid by users of the Company's VTS and web design services.
Cost of Revenue
Cost of revenues decreased $7,769 to $52,591 for the six months ended December 31, 1999,
compared to $60,360 for the same period last year. The majority of the decrease of the cost
of revenue represents a decrease in variable operating costs.
Operating Expenses
The Company's operating expenses for the six months ended December 31, 1999, totaling
$426,974 , consisted of $52,591 for the cost of revenue and $374,383 for general
administration and selling expenses, as compared to $278,402 in 1998, representing an
increase of $148,572 from the six months ended December 31, 1998. The general and
administrative expenses increased primarily due to an increase in administrative costs
from the additions to our management team.
Status of Operations
The Company's current business plan focuses on retailers and forming strategic retail
relationships. Pursuant to this plan, the Company is planning to utilize the marketing
power of its retail partners to attract subscriptions from their vendors. In order to
attract vendors, the Company is adding additional services, such as the Virtual Trade
Show ("VTS"), the Wholesale Auction Center ("WAC"), and the Factory Outlet Mall ("FOM").
The WAC and the FOM are both planned to be launched in the Spring 2000.
FLUCTUATIONS IN QUARTERLY OPERATING RESULTS
Our quarterly operating results have varied significantly in the past and will likely
vary significantly in the future. We believe that period-to-period comparisons of our
results of operations are not meaningful and should not be relied upon as indicators of
future performance. Our operating results could fall below the expectations of securities
analysts or investors in some future quarter or quarters. Our failure to meet these
expectations would likely adversely affect the market price of our Common Stock.
Our quarterly operating results may vary depending on a number of factors, including:
demand for our solution and services; actions taken by our competitors, including new
product introductions and enhancements; ability to scale our network and operations
infrastructure; ability to develop, introduce and market new solutions and enhancements
to our existing solution on a timely basis; changes in our pricing policies or those of
our competitors; ability to expand our sales and marketing operations, including hiring
additional sales personnel; size and timing of sales of our solution and services;
success in maintaining and enhancing existing relationships and developing new
relationships with strategic partners; ability to control costs; technological changes in
our markets; deferrals of customer subscriptions in anticipation of new enhancements or
features of our solution; customer budget cycles and changes in these budget cycles; and
general economic factors.
We have increased our operating expenses substantially, and plan to continue to do so,
to expand our sales and marketing operations, fund greater levels of product development,
increase general and administrative support, develop new partnerships, increase our
professional services and support capabilities and improve our operational and financial
systems.  If our revenues do not increase along with these expenses, our business,
operating results and financial condition could be seriously harmed and net losses in a
given quarter could be even larger than expected.  In addition, because our expense levels
are relatively fixed in the near term and are based in part on expectations of our future
revenues, any decline in our revenues to a level that is below our expectations would have
a disproportionately adverse impact on our operating results.
LIQUIDITY AND CAPITAL RESOURCES
The Company's cash balances decreased by $ 532,024 , from $ 2,095,465 as of June 30,
1999, to  $ 1,563,441   as of December 31, 1999 primarily due to losses from operations.
Management estimates the monthly cash "burn rate" to be approximately $100,000 per
month.  As of December 31, 1999 cash balances are approximately $1.6 million, or 16 times
the currently estimated monthly burn rate.
Management believes that current cash balances and cash flows from operations, if any,
will be sufficient to meet present growth strategies and related working capital and
capital expenditure requirements for at least the next 12 months. Without the proceeds
from future offerings, its cash resources would be sufficient to fund the operations under
the current plan for the near future. The current plan contemplates significant increases
in spending when compared to the historical expenditures. Management currently anticipates
the need to raise additional capital prior to achieving positive cash flows from operations
through the issuance of additional debt or equity securities. The forecast of the period of
time through which the financial resources will be adequate to support operations is a
forward-looking statement that involves risks and uncertainties. The actual funding
requirements may differ materially from this as a result of a number of factors including
the plans to fully support the ISN and the launch of the WAC and the FOM, and investments
in systems infrastructure and staffing. We may require substantial working capital to fund
our business and we may need to raise additional capital prior to this time or thereafter.
We cannot be certain that additional funds will be available on satisfactory terms when
needed, if at all. If we are unable to raise additional necessary capital in the future,
we may be required to curtail our operations significantly. Raising additional equity
capital would have a dilutive effect on existing stockholders.
The Company believes that its current working capital will be sufficient to meet its
working capital requirements.  The Company is actively seeking equity investments. If such
efforts are unsuccessful, the Company will need to reduce operating spending significantly,
which would materially and adversely affect the Company's business. Subsequent to the end
of the second quarter, the Company moved its headquarters and operations from Alhambra,
California to Pasadena, California. There was no significant impact on operations or cash
flow from the move. The Company currently does not have a bank credit line. The Company
does not intend to pay cash dividends with respect to capital stock in the foreseeable
future.
CERTAIN FACTORS THAT MAY AFFECT FUTURE RESULTS
From time to time, information provided by the Company, statements made by its
employees or information included in its filings with the Securities and Exchange
Commission (including this Form 10-QSB) may contain statements, which are not historical
facts, so-called "forward-looking statements". These forward-looking statements are made
pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of
1995. The Company's actual future results may differ significantly from those stated in
any forward-looking statements. Forward-looking statements involve a number of risks and
uncertainties, including, but not limited to, product demand, pricing, market acceptance,
litigation, intellectual property rights, risks in product and technology development,
product competition, limited number of customers, key personnel, potential transactions
and other risk factors detailed in this Quarterly Report on Form 10-QSB and in the
Company's other Securities and Exchange Commission filings.
The discussions of the Company's business and activities set forth in this report and in
other past and future reports and announcements by the Company may contain forward-looking
statements and assumptions regarding future activities and results of operations of the
Company. In light of the "safe harbor" provisions of the Private Securities Litigation
Reform Act of 1995, the Company hereby identifies the following factors which could cause
actual results to differ materially from those reflected in any forward looking statement
made by or on behalf of the Company: reliance on collaborative retail partners, market
acceptance of Company products and services; changing business conditions or technologies
in the industry, which could affect demand for the Company's products and services; the
impact of competition; problems with technology; product development schedules; and
regulatory factors beyond the Company's control.
RISK FACTORS
We are an early-stage company with a limited operating history
The Company is an early-stage company.  It is using an unproved business model and can not
guarantee that the business model is appropriate to the implementation of its business
plan.
We expect to depend on revenue from our Internet Sourcing Networks, Virtual Trade
Show, Wholesale Auction Center  and web design and hosting.
The Company expects to depend primarily on revenue from the complete implementation of the
Internet Sourcing Networks ,Wholesale Auction Center,  and Factory Outlet Mall, and on
revenue from the existing Virtual Trade Show, and continuing revenue from  web site design
and hosting for our subscribers.  The Internet Sourcing Network has not generated any
revenue and there is no guarantee that it will generate revenue in the future.  The
Wholesale Auction Center and Factory Outlet Mall are in development; there is no guarantee
either of these services will be implemented or generate any revenue.  The Virtual Trade
Show and web site design and hosting have generated revenue in the past.  However, there
is no guarantee that these services will continue to generate revenue or that that revenue
will meet our expectations.
We have a history of operating loss and are not profitable.
The Company has a history of operating losses.  We have not been profitable in our history,
and do not expect to be profitable in the near future.  In addition, there is no guarantee
that the Company will ever be profitable.
We have not proved the revenue  or profit potential of our business model.
Because the business model is unproven,  both the revenue and profit potential of the
Company are uncertain.  If the Company meets its revenue expectations, there is no
guarantee that the Company will be profitable or that costs will not continue to exceed
revenue.
We face intense competition from many entities.
The business to business e-commerce marketplace is highly competitive.  Although the
Company believes it has several key advantages, the barrier to entry is not significant.
We have identified and continue to identify numerous companies that are better funded, have
more experience and more significant resources that have entered or  are planning to enter
business-to-business e-commerce.  Should these companies decide to enter our niche, there
is no guarantee that we will be able to effectively compete with them.
We are dependent on our foreign alliances.
The Company is dependent upon its ability to establish and maintain successful foreign
alliances.  If we are not able to establish and maintain such alliances, we will not be
able  to implement the business plan in its current configuration which will affect both
our revenue stream and profit potential.  In addition, the Company faces the political
sovereign risks of conducting international business including risks of changing economic
conditions in the Pacific Rim which may have a material adverse effect on our ability to
provide global merchandise sourcing to our retail partners.
We are dependent on market demand for an acceptance of our services.
Much of the Company's success is dependent upon aggregating a critical mass of subscribing
vendors and establishing and maintaining strong relationships with retail partners.  If
market demand and acceptance for our services is not in line with the Company's
expectations, it is likely that the Company's revenue will not meet its expectations.
We are dependent on relationships with key retail partners, and the ability to create
more such relationships.
Our business model is retailer-centric.  Successful implementation of it is predicated on
our ability to create and nurture strong partnerships with retailers.  If we are unable to
maintain existing partnerships or establish new partnerships with retailers our revenue and
profitably will not meet our expectations.  Although the Company believes it can create and
maintain the necessary relationships, there is no guarantee that it will.
We depend on the reliability and continuity of our services.
As a service provider, the Company is dependent upon the continued reliability of its
Internet Sourcing System, Virtual Trade Show, software and hardware.  Although we have
reliable systems in place, and have not had any problems providing quality service, there
is no guarantee that the Company will be able to continue to provide reliable services.
We depend on continued service and software development.
The Company is dependent upon continued service and software development to maintain the
quality and reliability of its services and to continue to grow.  We are dependent on the
ability to keep trade secrets and obtain patents on business processes as well as on the
ability to develop new processes to meet our customers' sourcing needs.
We depend upon key members of management.
The implementation of our business plan and our continued success relies on key members of
the management team and sales, marketing, and finance personnel.  There is no guarantee
that these employees will continue to work for the Company.  In addition, there is no
guarantee that the Company will be able to replace these employees with personnel of
similar caliber, should they not be able to work, or decide not to work for the Company.PART II - OTHER INFORMATIONITEM 1. LEGAL PROCEEDINGS
Previously reported on Form 10-KSB, dated June 30, 1999.ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K
(A) EXHIBITS
|Exhibit No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             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                                                                                                                         
|*Filed as an Exhibit to the Company's Registration Statement on Form
SB-2, Amendment No. 5 dated May 6, 1999, and incorporated herein by this reference.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      

|TAG NAME                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | TAG VALUE                   
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------
|Form                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 10QSB                       
|Company                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | CYBER MERCHANTS EXCHANGE INC
|Filed on                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 2-10-2000                   
|PERIOD-TYPE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 6-MOS                       
|FISCAL-YEAR-END                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | JUN-30-2000                 
|PERIOD-END                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | DEC-31-1999                 
|CASH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 1463441                     
|SECURITIES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 100000                      
|RECEIVABLES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 29705                       
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|CURRENT-ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 1593146                     
|PP&E                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 175143                      
|DEPRECIATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 118104                      
|TOTAL-ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 1686254                     
|CURRENT-LIABILITIES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 18069                       
|BONDS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 0                           
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|PREFERRED                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 0                           
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|OTHER-SE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 30000                       
|TOTAL-LIABILITY-AND-EQUITY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 1686254                     
|SALES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 41675                       
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|CGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 52591                       
|TOTAL-COSTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 52591                       
|OTHER-EXPENSES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 374383                      
|LOSS-PROVISION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 0                           
|INTEREST-EXPENSE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 0                           
|INTEREST-PRETAX                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | -343649                     
|INTEREST-TAX                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 800                         
|INTEREST-CONTINUING                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | -344449                     
|DISCONTINUED                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 0                           
|EXTRAORDINARY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 0                           
|CHANGES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 0                           
|NET-INCOME                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | -344449                     
|EPS-BASIC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | -0.06                       
|EPS-DILUTED                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | -0.06                       
|(B) REPORT ON 8-K
On October 1, 1999 the Company filed a form 8-K to report a change in registrant's
certifying accountant from KPMG, LLP to BDO Seidman, LLP. The Company had no disagreements
with KPMG, LLP with regards to any accounting matter or otherwise. A letter from KPMG, LLP
addressed to the Commission was filed as an exhibit to the 8-K filing.
Reference: Exhibit 16.1, Change of Certified Public Accountant.

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.
CYBER MERCHANTS EXCHANGE, INC.
d.b.a. C-ME.com
(Registrant)

|Date: 2/11/2000 | /s/ Frank S. Yuan                                        
|--------------- | ---------------------------------------------------------
|                | Frank S. Yuan, Chairman, Chief Executive Officer         
|Date: 2/11/2000 | /s/ John F. Busey                                        
|                | John F. Busey, President (Acting Chief Financial Officer)