SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB

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

                For the quarterly period ended September 30, 2002

                                      000-49820
                                      ---------
     Commission  File  Number


                                  I-SITES, INC.
                                  -------------
        (Exact Name of Small Business Issuer as Specified in its Charter)



            Florida                                 59-3619325
--------------------------------      -------------------------------------
(State or Other Jurisdiction of       (I.R.S. Employer Identification  No.)
Incorporation  or  Organization)

          1021 Ives Dairy Rd., Bldg. 3, Suite 117, Miami, Florida 33179
          -------------------------------------------------------------
                    (Address of Principal Executive Offices)


                                    (888) 598-8677
                                    --------------
                   (Issuer's  Telephone  Number,  including  Area  Code)


     Check whether the issuer: (1) has filed all reports required to be filed by
Section  13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12  months  (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90  days.   Yes    X  No  ____
                ----

As  of  November 30, 2002, the issuer had 3,928,115 outstanding shares of common
stock,  par  value  $.001  per  share.




<PAGE>
                                     PART I
                              FINANCIAL INFORMATION


Item  1.  Financial  Statements

<PAGE>
<TABLE>
<CAPTION>


                                       I Sites, Inc.
                               (A Development Stage Company)
                                      Balance Sheets
                                        (Unaudited)

                                         SEPTEMBER 30,

                                                                       2002        2001
                                                                    -----------  ---------
<S>                                                                 <C>          <C>
ASSETS

Cash                                                                $  589,804   $      -


TOTAL CURRENT ASSETS                                                   589,804          -
------------------------------------------------------------------  -----------  ---------


Fixed assets - net                                                     143,503          -

TOTAL ASSETS                                                        $  733,307   $      -
==================================================================  ===========  =========

LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                                    $   21,438   $      -

Accrued payroll taxes                                                   25,561

Accrued expenses                                                         6,958

TOTAL LIABILITIES                                                       53,957          -
------------------------------------------------------------------  -----------  ---------

STOCKHOLDERS' EQUITY

Common stock, $.001 par value, 20,000,000 shares authorized at
September 30, 2002 and 2001; 3,630,915 shares issued and
outstanding at September 30, 2002 and 2,100,000 shares issued and
outstanding at September 30, 2001.                                       3,361      2,100

Additional paid in capital                                           1,096,021     18,900

Accumulated deficit during the development stage                      (420,302)   (21,000)


TOTAL STOCKHOLDERS' EQUITY                                             679,350          -
------------------------------------------------------------------  -----------  ---------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                          $  733,307   $      -
==================================================================  ===========  =========
</TABLE>



The  accompanying  Notes  should  be  read  in  conjunction with these financial
statements.
<PAGE>

<TABLE>
<CAPTION>


I  Sites,  Inc.
                                          (A Development Stage Company)
                                               Statements of Income
                                                   (Unaudited)


                          For the three    For the three    For the nine     For the nine
                          months ended     months ended     months ended     months ended       April 5, 1999
                          September 30,    September 30,    September 30,    September 30,      (Inception) to
                              2002             2001             2002             2001         September 30, 2002
                         ---------------  ---------------  ---------------  ---------------  --------------------
<S>                      <C>              <C>              <C>              <C>              <C>

REVENUES                 $            -   $            -   $            -   $            -   $                 -
                         ---------------  ---------------  ---------------  ---------------  --------------------

COST OF GOODS SOLD                    -                -                -                -                     -
                         ---------------  ---------------  ---------------  ---------------  --------------------

GROSS PROFIT                          -                -                -                -                     -
                         ---------------  ---------------  ---------------  ---------------  --------------------

EXPENSES

Salaries                         94,773                           100,093                                100,093
Payroll taxes                     6,606            3,000            7,250            3,000                 7,250
Marketing                       104,200                           104,200                                104,200
Contract services                66,754                            66,754                                 66,754
Accounting fees                  28,028                            30,278                                 34,778
Consulting services              27,125                            27,125                                 27,125
Legal fees                       18,601                            18,601                                 33,601
Office                           10,813                            10,813                                 10,813
Telephone                         9,323                            10,035                                 10,035
Lease expenses (note 6)          12,600                            13,908                                 14,220
Supplies                            532                             4,367                                  4,367
Repairs & maintenance             1,666                             1,666                                  1,666
Transfer agent fees                 114                             1,614                                  1,864
Utilities                           780                               780                                    780
Licenses & permits                  471              159              630              159                 1,526
Depreciation                        465                               465                                    465
Travel                              340                               340                                    340
Bank service charge                  (3)             218               72              218                   425


TOTAL EXPENSES                  383,188            3,376          398,991            3,376               420,302
-----------------------  ---------------  ---------------  ---------------  ---------------  --------------------

NET LOSS                 $     (383,188)  $       (3,376)  $     (398,991)  $       (3,376)  $          (420,302)
=======================  ===============  ===============  ===============  ===============  ====================


EARNINGS PER SHARE:
           BASIC         $        (0.11)  $            -   $        (0.11)  $            -   $             (0.12)
=======================  ===============  ===============  ===============  ===============  ====================

</TABLE>

The  accompanying  Notes  should  be  read  in  conjunction with these financial
statements.
<PAGE>
<TABLE>
<CAPTION>


                                                     I Sites, Inc.
                                             (A Development Stage Company)
                                                Statements of Cash Flow
                                                      (Unaudited)


                                                                                                       April 5, 1999
                                                                         For Nine Months Ended        (Inception) to
                                                                              September 30,            September 30,
                                                                                   2002               2001      2002
CASH FLOW FROM OPERATING ACTIVITIES:
<S>                                                    <C>                                  <C>               <C>
Net loss                                               $                         (398,991)  $        (3,376)  $(37,113)

Non-cash adjustments:
Depreciation                                                                          465


Adjustments to reconcile net loss to net cash used in
operating activities:

Increase in accounts payable                                                       21,314                        1,309
Increase in accrued payroll taxes                                                  25,561                          655
Increase in accrued expenses                                                        6,958
Increase (decrease) in stockholder loans                                                             (1,000)    (7,500)


NET CASH FLOW PROVIDED FROM OPERATING ACTIVITIES                                 (344,693)           (4,376)   (42,661)
-----------------------------------------------------  -----------------------------------  ----------------  ---------

CASH FLOW FROM INVESTING ACTIVITIES:

Development of online software                                                   (109,291)                -    (88,200)
Purchase of computers and equipment                                               (21,177)


NET CASH FLOW FROM INVESTING ACTIVITIES                                          (130,467)                -    (88,200)
-----------------------------------------------------  -----------------------------------  ----------------  ---------

CASH FLOW FROM FINANCING ACTIVITIES:

Proceeds from issuance of common stock                                          1,028,400                 -    186,252


NET CASH FLOW FROM FINANCING ACTIVITIES                                         1,028,400                 -    186,252
-----------------------------------------------------  -----------------------------------  ----------------  ---------

Net increase (decrease) in cash flow                                              553,250            (4,376)    55,391
Beginning cash                                                                     36,564             4,376


ENDING CASH - SEPTEMBER 30, 2002                       $                          589,804   $             -   $ 55,391
-----------------------------------------------------  -----------------------------------  ----------------  ---------

</TABLE>


The  accompanying  Notes  should  be  read  in  conjunction with these financial
statements.



NOTE  1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRINCIPAL
BUSINESS  ACTIVITY

Organization  and  Principal  Business  Activity

I  Sites, Inc. (the "Company"), was initially incorporated as Rocky's Restaurant
Corp. on April 5, 1999 under the laws of the State of Florida.  On September 21,
2000,  the  Company changed its name to Interactive Entertainment Concepts, Inc.
On  September  5,  2001,  the  Company  changed  its  name to I Sites, Inc.  The
Company's  fiscal  year-end  is  December  31.

The  Company  is  considered to be in its development stage and the accompanying
financial  statements  represent those of a development stage company. All costs
associated  with the startup phase of the organization have been expensed in the
current  period  pursuant  to  Statement  of  Position  98-5.

The  Company  plans  to establish an online interactive retail shopping mall for
the  general  public.  Purchases will be drop shipped directly to the customers,
which  will  avoid  the  necessity  of  inventory.  The  Company is currently in
preparing  to  open  its  online  business.

Concentration  of  Credit  Risk

The  Company's financial instruments that are exposed to concentration of credit
risk  consist  primarily  of  cash.  Additionally,  the  Company  maintains cash
balances in bank deposit accounts, which, at times, may exceed federally insured
limits.

Cash  and  Cash  Equivalents

The  Company  considers  all  highly  liquid  investments with maturity of three
months  or  less  when  purchased  to  be  cash  equivalents.

Use  of  Estimates

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

Fair  Value  of  Financial  Instruments

The  carrying  amounts of financial instruments including cash, accounts payable
and  accrued  expenses  approximate  fair  value  as  of  September 30, 2002 and
September  30,  2001,  as  a  result  of  the relatively short maturity of these
instruments.

Long-Lived  Assets

The  Company  reviews  its  long-lived  assets for impairment whenever events or
changes  in circumstances indicate that the carrying amount of the asset may not
be recovered.  The Company looks primarily to the undiscounted future cash flows
in  its  assessment  of whether or not long-lived assets have been impaired.  At
September  30,  2002 and September 30, 2001, the Company determined there was no
impairment.

Net  Loss  Per  Share

The  Company  computes  net  loss per share in accordance with the provisions of
SFAS  No.  128,  "Earnings Per Share" ("SFAS 128"). Under the provisions of SFAS
128,  basic  earnings  per  share  is  computed  by  dividing  the net loss from
operations  for  the  period  by  the  weighted  average number of common shares
outstanding  for  the period.  Diluted earnings per share reflects the potential
dilution  that  could  occur  from  common  stock  issuable  through stock based
compensation  including  stock  options,  restricted  stock awards, warrants and
other  convertible securities. Diluted earnings per share is not presented since
the  effect  is  antidilutive.

Recently  Issued  Accounting  Pronouncements

The  Company  does  not believe that any recently issued, but not yet effective,
accounting  standards  will have a material effect on the Company's consolidated
financial  position,  results  of  operations  or  cash  flows.

Income  Taxes

The  Financial  Accounting Standards Board (FASB) issued Statements of Financial
Accounting Standards (SFAS) No 109 "Accounting for Income Taxes", which requires
companies to use the asset and liability method of accounting form income taxes.
Under  the  asset and liability method, deferred income taxes are recognized for
the  tax  consequence of temporary differences by applying enacted statutory tax
rates  applicable  to  future years differences between the financial statements
carrying  amounts and the tax basis of existing assets and liabilities. Pursuant
to  SFAS  No.  109,  the  effect  on  deferred taxes of a change in tax rates is
recognized  in  income in the period that includes the enactment date. Under the
deferred  method, deferred taxes were recognized using the tax applicable to the
year  of  the  calculation  and  were not adjusted for subsequent changes in tax
rates.

NOTE  2  -  PROPERTY  AND  EQUIPMENT

Property  and  equipment  is  stated  at  cost  less  accumulated  depreciation.
Expenditures  for  ordinary maintenance and repairs are charged to operations as
incurred.  Major  additions  and  improvements  are  capitalized  using  the
straight-line  method  over  the estimated useful life of the asset. The Company
has  elected  to capitalize the costs related to the development of its software
following  the  guidelines of the AICPA's Statement of Position (SOP) 98-1 which
states  that  application  and development costs associated with the purchase or
development  of  software  that  is  for the internal use of a company, shall be
capitalized  and depreciated over the estimated useful life of the software. For
the  nine  months  ended  September  30,  2002,  the  Company had not recognized
amortization  expense related to the software development, since the product was
still  in  the  development stages and not yet available for use by the Company.

                                                      AMOUNT           LIFE
                                                      ------           ----

Software development costs at September 30,2002    $  122,791           N/A
Computers & equipment                                  21,177         5 years
                                                   ----------
Total fixed assets                                    143,968
Less:  Accumulated depreciation
                                                          466
                                                   ----------
Net fixed assets                                   $  143,503
                                                   ==========

NOTE  3-  STOCKHOLDERS'  EQUITY

The  Company's  authorized capital consists of 20,000,000 share of common stock,
par  value $.01 per share, and 5,000,000 shares of preferred stock, par value of
$0.001  per share. As of the September 30, 2002, none of the preferred stock had
been  issued.

In  April  1999, the Company issued 1,500,000 shares of common stock at $.10 per
share  to  a  third  party  for management services.  In April 1999, the Company
issued  600,000 shares of common stock at a price of $.01 per share in a private
placement  to  individual  investors.

In  August  2001  and  September  2001,  the  Company issued 100,000 and 402,515
shares,  respectively,  at  a  price  of  $0.10  per  share  to  its  principal
stockholder.

In  June 2002, the Company issued 80,000 shares of common stock to its principal
shareholder  in payment of an $80,000 loan made to the Company in February 2002.

In  June  2002,  the  Company issued 35,000 shares of common stock at a price of
$1.00  per  share  in  a  private  placement  to  individual  investors.

In  the third quarter of 2002, the Company issued 913,400 shares of common stock
at  a  price  of  $1.00  per  share  to  individual  investors.

NOTE  4  -  INCOME  TAXES

The tax effect of loss carry forwards and the valuation allowance that give rise
to deferred tax assets are as follows:
                                     September 30,   December 31,   December 31,
                                        2002            2001           2000
                                        ----            ----           ----

Net operating loss carry forwards     $ 392,033         $3,687        $  17,624

Less  valuation  allowance             (392,033)        (3,687)         (17,624)
                                      ------------------------------------------
Deferred  tax  assets                 $   -0-           $  -0-        $    -0-
                                      ==========================================

As  of  September  30,  2002,  the Company had net operating loss carry forwards
available to offset future taxable income of approximately  $62,002 which expire
in  various  years  through  2022.  The  Company  uses  the lowest marginal U.S.
corporate  tax  rate  of  15%  to determine deferred tax amounts and the related
valuation  allowance  because  the  Company  had  no  taxable  earnings  through
September  30,  2002.

The  reconciliation  of  income  tax  benefit resulting from applying US federal
statutory tax rates to pretax loss and the reported amount of income tax benefit
is  as  follows:


                                             2002           2001          2000
                                             ----           ----          ----

Tax benefit at federal statutory
rate of 15%                              $  58,505        $  553       $  2,644

Increases in valuation allowance           (58,805)       (  553)      (  2,644)
--------------------------------------------------------------------------------
                                         $   -0-          $  -0-       $   -0-
================================================================================

For  the  nine months ended September 30, 2002, and the years ended December 31,
2001  and  2000,  the  Company  had  losses.

NOTE  5  -  STOCKHOLDER  LOAN

In  February 2002, the Company borrowed  $80,000 from its principal shareholder.
The  loan was payable on demand and bore interest at a rate of 8% per annum.  In
June  2002,  the  Company  repaid  the principal balance of the loan through the
issuance  of  80,000  shares  of  common  stock  valued at $1.00 per share.  The
accrued  interest,  which was forgiven by the lender, would have represented the
carrying  costs  of  the  loan  from  inception  to  the  payment  date.

NOTE  6  -  COMMITMENTS

The Company leases office space on a month-to-month basis.  Rent expense charged
to  operations  under  the operating lease was $13,908 for the nine months ended
September  30, 2002.  On July 1, 2002, the Company moved to its present facility
of  1,130  square  feet  which  has  a  monthly  rent  expense  to  $4,200.

There  are  no  future  minimum  obligations  under  the  operating  lease.

In  September,  2002,  the  Company entered into a one-year agreement with Pyxis
Technology  Solutions  Ltd.  pursuant  to which Pyxis agreed to provide software
development and maintenance services to the Company.  The terms of the agreement
include  a  minimum  payment  of  $6,000 a month for the services to be rendered
under  the  agreement.  To date, the services provided under this agreement have
consisted  of  software enhancements and modifications, rather than maintenance.
Therefore, the monthly services have been capitalized as part of the development
costs  of  the  software.


<PAGE>
                                  I-Sites, Inc.

               Review by Independent Certified Public Accountants

     Siegelaub, Lieberman & Associates P.A., the Company's independent certified
public  accountants,  have  made  a  limited  review of the financial data as of
September 30, 2002 and 2001 and for the three-and nine-month periods then ended,
presented  in  this  document,  in  accordance with standards established by the
American  Institute  of  Certified  Public  Accountants.

Their  report  furnished  pursuant  to  Article 10 of Regulation S-X is included
herein.






<PAGE>
SIEGELAUB,  LIEBERMAN  &  ASSOCIATES  P.A.
Certified  Public  Accountants
(954) 753-2222
9690 W. Sample Road,  Suite 202
Fax (954) 753-1123
Coral Springs,  Florida 33065




The  Board  of  Directors
I  Sites,  Inc.
1021  Ives  Diary  Rd.
Building  3,  #  117
N.  Miami  Beach,  FL.  33179

Board  of  Directors,



We  have  reviewed  the  accompanying  Balance  Sheets  of  I Sites, Inc., as of
September  30, 2002 and September 30, 2001, and the related Statements of Income
and  Cash  Flows  for  the  nine months then ended, in accordance with standards
established  by  the  American  Institute  of  Certified Public Accountants. The
financial  statements  are  the responsibility of the Company's management.  Our
responsibility  is  to express an opinion on these financial statements based on
our  review.

A  review  consists  principally  of  inquires  of  the  Company  personnel  and
analytical  procedures  applied  to  financial data. It is substantially less in
scope  than  an  audit in accordance with generally accepted auditing standards,
the  objective  of which is the expression of an opinion regarding the financial
statements  taken  as  a  whole. Accordingly, we do not express such an opinion.

Based  on our review, we are not aware of any material modifications that should
be  made  to  the  accompanying  financial statements in order for them to be in
conformity  with  generally  accepted  accounting  standards.



Siegelaub,  Lieberman  &  Associates  P.A.

Coral Springs,  Florida
December 2, 2002

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

We  are  a  development  stage  company and have not yet commenced operations or
generated  any revenues. Our principal business activities to date have been the
development  of  the  software  for our business and contracting with vendors to
supply  products  to our business.  From our inception to September 30, 2002, we
had  incurred  an  accumulated  deficit  of  $420,302.  Our  accumulated deficit
through  September  30,  2002 has been primarily attributable to the cost of the
design  and  development of our software, legal and accounting fees and securing
contracts  with  vendors.

The principal components of our business plan for the next 12 months consists of
the  following:

Launch  website.
We plan to launch our website in December 2002, assuming that the testing of our
software  is  successful.  It is possible that the launch could be delayed if we
encounter  unexpected  problems  during  this  testing.

Market  retail  business  to  consumers.
We will need to devote significant resources to marketing our retail business to
prospective customers.  Depending on our funding, we intend to launch a national
advertising  campaign.

Maintain  software.
We  need  to  devote  significant  resources to maintaining the software for our
retail  business.  We  have  entered  into  a  one-year  agreement  with  Pyxis
Technology  Solutions,  the  developer  of our software, to provide us with this
support.

Provide  customer  support.
We  will  need to dedicate significant resources to customer support, which will
include  responding  to  customer inquires as well as addressing problems in the
area  of  shipping  and  returns.  We need to hire additional employees for this
purpose.

Contract  with  the  vendors  to  supply  us  with  additional  products.
We  are  currently  seeking  to  enter into contracts with additional vendors to
supply  us  with additional products for our website retail business.  We expect
this  to  be  an  ongoing  process  for  at  least the next eight to ten months.

Working  Capital

In  the  third  quarter  of  2002, we raised $948,400 from the sale of shares of
common  stock  to  individual  investors at a price of $1.00 per share.  Between
October 1, 2002 and November 30, 2002, we raised an additional $297,200 from the
sale  of  shares  to individual investors at a price of $1.00 per share.  All of
the  investors were "accredited investors" under the rules of the Securities and
Exchange  Commission.  None  of  the investors were affiliates with the Company.

As  of  November  30,  2002,  we  had  approximately  $600,000  in cash and cash
equivalents.  We  believe that we have sufficient working capital to operate our
business  for  a  period  of  approximately  twelve  months.

Our  expenses  during  the  next  12 months are expected to consist primarily of
salaries,  software  maintenance  expenses,  technical  support costs, marketing
expenses,  credit  card  processing  fees and other administrative costs such as
rent,  electricity  and  telephone.  We  plan  to  fund  these expenses from our
existing  cash  resources  and  revenues  from  our  website.

We  expect  that  we  may be required to establish reserves with our credit card
processors  in  order to receive card processing services.  At the present time,
we have entered into an arrangement with a credit card processor which allows us
to  process up to $90,000 per month in credit card sales.  This arrangement does
not  require us to establish any reserves.  Furthermore, we believe that we will
be  able  to  increase  this level significantly after our business is launched.
However,  we  may  be  required  to  establish  reserves  with  our  credit card
processors to cover potential charge backs and returns.  Depending on the levels
of our sales, and the reserve percentage required by our processors, we could be
required  to  utilize  a substantial amount of working capital for this purpose.

We plan to undertake a significant marketing effort after we launch our website.
The  scope  of  these marketing efforts will largely depend on the amount of our
working  capital.

We currently plan to raise additional working capital through the sale of shares
of our common stock.  We plan to utilize the proceeds to pay marketing expenses,
to  establish reserves with credit card processors (if required), and to provide
us  with  additional  funds  to address unexpected working capital requirements.

Revenues

We expect to generate most of our revenues from the mark-up on the prices of the
products  which are sold through our website.  These mark-ups will range from 10
to  200%.  In  most cases, we plan to establish the mark-up between the price we
pay  the  vendor  for the product and the manufacturer's suggested retail price,
with the goal of pricing the product slightly below the manufacturer's suggested
retail  price.  We  may  increase  the mark-up if we believe that the product is
not  readily  available  from other sources, or if the demand for the product is
high.

We  expect  to  generate  additional  revenues  from  fees  paid  by vendors for
featuring  their  products  on  our  website  or  for  banner advertising on our
website.  We  may  also  seek  to  obtain  revenues  from  consumers for special
services,  such  as  searching  for  products  which  they  desire.

Expenses

We  anticipate that our principal expenses consist of advertising and marketing,
software  maintenance  and  personnel  required to operate our business. We will
also  incur  expenses  for items for web hosting, communications and credit card
processing  fees,  and  other  administrative  costs.

Accounts  Receivable  and  Accounts  Payable

We  do  not  anticipate  that  we  will  have  any significant level of accounts
receivable  in  connection  with the operation of our business.  We will require
each  customer  to  pay us via credit card prior to the time that any product is
shipped to the customer.  Additionally, we do not anticipate that we will have a
significant  level of accounts payable, because most of our vendors will require
us  to  pay  them  before  products  are shipped by the vendor to our customers.
However,  we  plan  to  seek credit terms from our vendors after our business is
established.

Capital  Expenditures

During  the  first  nine  months  of  2002  we  have  invested  $130,467  in the
development  of  our  software  and  the purchase of computers and equipment. We
expect  to  purchase additional office furniture, equipment and computers during
the  next  12  months.  We  have  budgeted  approximately  $30,000  for  capital
expenditures  during  this  period.

Employees

As  of  November  30,  2002,  we  had 12 employees.  We currently expect to hire
approximately  6  additional employees over the next 12 months.  However, we may
be  required  to  hire  more  employees  if our business grows more rapidly than
expected.

Item  3.  Controls  and  Procedures

Evaluation  of  Disclosure  Controls  and Procedures.
We maintain controls and procedures designed to ensure that information required
to  be  disclosed  in  the  reports  that we file or submit under the Securities
Exchange  Act of 1934 is recorded, processed, summarized and reported within the
time  periods  specified  in  the rules and forms of the Securities and Exchange
Commission. Based upon his evaluation of these controls and procedures performed
within  90  days  of the filing date of this report, our Chief Executive Officer
and  Chief  Financial  Officer  concluded  that  our  disclosure  controls  and
procedures  were  adequate.

Changes  in  Internal Controls.
We made no significant changes in its internal controls or in other factors that
could  significantly  affect  internal  controls subsequent to the date of their
evaluation  by  the  Chief  Executive  Officer  and  Chief  Financial  Officer.


<PAGE>

                                     Part II
                                OTHER INFORMATION

Item  1.  Legal  Proceedings

None.

Item  2.  Changes  in  Securities

During  the  period  July  1,  2002 through November 30, 2002, we sold 1,210,600
shares  of  our  common  stock to ninety accredited investors at a cash price of
$1.00  per  share.  These  sales  were made in reliance upon Section 4(2) of the
Securities  Act  of  1933.

Item  3.  Defaults  Upon  Senior  Securities

None.

Item  4.  Submission  of  Matters  to  a  Vote  of  Security  Holders

None.

Item  5.  Other  Information

None.

Item  6.  Exhibits  and  Reports  on  Form  8-K

     (a)     Exhibits.
             --------

          Exhibit  No.     Description
          ------------     -----------

               99          Certification  under  Section 906 of Sarbanes-Oxley
                           Act  of  2002

     (b)  Reports  on  Form  8-K.
          ----------------------

          Not  applicable.


<PAGE>
                                   SIGNATURES
                                   ----------

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


                                                    I-Sites, Inc.
                                     ------------------------------------------
                                                    (Registrant)

Date: December 9, 2002                     /s/  Brian Cohen
                        --------------------------------------------------------
                                               Brain Cohen
                                         President and Treasurer
                       (Principal Executive Officer and Chief Financial Officer)



<PAGE>
                                     ------
                                  CERTIFICATION
                                  -------------


I,  Brian  Cohen,  certify,  that:

1.     I  have  reviewed  this quarterly report on Form 10-QSB of I-Sites, Inc.;

2.     Based  on my knowledge, this quarterly report does not contain any untrue
statement  of a material fact or omit to state a material fact necessary to make
the  statements  made, in light of the circumstances under which such statements
were  made,  not misleading with respect to the period covered by this quarterly
report;

3.     Based  on  my  knowledge,  the  financial statements, and other financial
information  included  in  this quarterly report, fairly present in all material
respects  the  financial  condition, results of operations and cash flows of the
registrant  as  of,  and  for,  the  periods presented in this quarterly report;

4.     I am responsible for establishing and maintaining disclosure controls and
procedures  (as  defined  in  Exchange  Act  Rules  13a-14  and  15d-14) for the
registrant  and  I  have:

(a)     designed such disclosure controls and procedures to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is  made  known  to  us by others within those entities, particularly during the
period  in  which  this  quarterly  report  is  being  prepared;

(b)     evaluated  the effectiveness of the registrant's disclosure controls and
procedures  as  of  a  date  within  90  days  prior  to the filing date of this
quarterly  report  (the  "Evaluation  Date");  and

(c)     presented  in  this  quarterly  report  my  conclusions  about  the
effectiveness  of  the disclosure controls and procedures based on my evaluation
as  of  the  Evaluation  Date;

5.     I  have  disclosed,  based  on  our  most  recent  evaluation,  to  the
registrant's  auditors  and  the  audit  committee  of  registrant's  board  of
directors:

(a)     all  significant deficiencies in the design or operation of the internal
controls  which  could  adversely  affect  the  registrant's  ability to record,
process,  summarize  and  report  financial  data  and  have  identified for the
registrant's  auditors  any  material  weaknesses  in  internal  controls;  and

(b)     any  fraud,  whether  or not material, that involves management or other
employees who have a significant role in the registrant's internal controls; and

6.     I  have  indicated  in  this  quarterly  report whether or not there were
significant  changes  in  internal  controls  or  in  other  factors  that could
significantly  affect  the  internal  controls subsequent to the date of my most
recent  evaluation,  including any corrective actions with regard to significant
deficiencies  and  material  weaknesses.


Date:      December 9, 2002           By:    /s/  Brian Cohen
          -----------------                -------------------------------------
                                             Brian  Cohen
                                             President and Treasurer
                                             (Principal Executive Officer
                                              and Chief Financial Officer)

<PAGE>