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 June 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)


                                 (305) 652-9845
                ------------------------------------------------
                (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  No    X
                    ----

As  of  August  8,  2002,  the issuer had 3,937,015 outstanding shares of common
stock, par value $.001 per share.






<PAGE>
                                     PART I
                              FINANCIAL INFORMATION


Item  1.  Financial  Statements
<TABLE>
<CAPTION>

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

                                           JUNE 30,

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

Cash                                                                $ 55,391   $      -

Due from stockholders                                                  7,500

TOTAL CURRENT ASSETS                                                  62,891          -
------------------------------------------------------------------  ---------  ---------


Fixed assets - net                                                    88,200          -

TOTAL ASSETS                                                        $151,091   $      -
==================================================================  =========  =========

LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                                    $  1,308   $      -

Accrued payroll taxes                                                    644

TOTAL LIABILITIES                                                      1,952          -
------------------------------------------------------------------  ---------  ---------

STOCKHOLDERS EQUITY

Common stock,  $.001 par value, 20,000,000 shares authorized at
June 30, 2002 and 2001; 3,437,515 shares issued and outstanding at
June 30, 2002 and  2,100,000 shares issued and outstanding at June
30, 2001.                                                              3,438      2,100

Additional paid in capital                                           182,814     18,900

Accumulated deficit during the development stage                     (37,113)   (21,000)

TOTAL STOCKHOLDERS' EQUITY                                           149,139          -
------------------------------------------------------------------  ---------  ---------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                          $151,091   $      -
==================================================================  =========  =========
</TABLE>

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


<PAGE>
<TABLE>
<CAPTION>


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


                          For the three    For the three    For the six months     For the six
                          months ended     months ended       ended June 30,      months ended
                          June 30, 2002    June 30, 2001           2002           June 30, 2001
                         ---------------  ---------------  --------------------  ---------------
<S>                      <C>              <C>              <C>                   <C>

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

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

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

EXPENSES


Salaries                          5,320                                  5,320

Payroll taxes                       644            3,000                   644            3,000

Accounting fees                     750                                  2,250

Legal fees                            -                                      -

Transfer agent fees               1,500                                  1,500

Bank service charges                 22              218                    75              218

Licenses and permits                159              159                   159              159

Lease expense                       654                                  1,308

Telephone                           600                                    712

Supplies                          3,835                                  3,835

TOTAL EXPENSES                   13,482            3,376                15,801            3,376
-----------------------  ---------------  ---------------  --------------------  ---------------

NET LOSS                 $      (13,482)  $       (3,376)  $           (15,801)  $       (3,376)
=======================  ===============  ===============  ====================  ===============

EARNINGS PER SHARE:

      Assuming dilution  $        (0.01)  $            -   $             (0.01)  $            -
                                                                                 $            -

      Basic              $        (0.01)  $            -   $             (0.01)
</TABLE>

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


<PAGE>
<TABLE>
<CAPTION>

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


                                  FOR THE SIX MONTHS ENDED JUNE 30,
                                  ---------------------------------

                                                                               2002       2001
                                                                             ---------  --------
<S>                                                                          <C>        <C>
Cash flow form operating activities:

  Net Loss                                                                   $(15,801)  $(3,376)

Adjustments to reconcile net loss to net cash used in operating activities:
Increase in accounts payable                                                    1,184

Increase in accrued payroll taxes                                                 644

Increase (decrease) in stockholder loans                                       (7,500)   (1,000)

Net cash flow used in operating activities                                    (21,473)   (4,376)
---------------------------------------------------------------------------  ---------  --------

Cash flow from investing activities:

Development of online software                                                (74,700)        -

Net cash flow used in investing activities                                    (74,700)        -
---------------------------------------------------------------------------  ---------  --------

Cash flow from financing activities

Proceeds from issuance of common stock                                        115,001         -

Net cash flow from financing activities                                       115,001         -
---------------------------------------------------------------------------  ---------  --------


Net increase (decrease) in cash                                                18,827    (4,376)
---------------------------------------------------------------------------  ---------  --------

Cash, beginning of period                                                      36,564     4,376

Cash, end of period                                                          $ 55,391   $     -
===========================================================================  =========  ========
</TABLE>

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



<PAGE>
<PAGE>

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 Board of Directors changed the name of the corporation to Interactive
Entertainment Concepts, Inc. and then again on September 5, 2001 to I Sites Inc.
The  Company's  fiscal  year  ends  on  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  AICPA  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
negotiations  with  various  vendors  to  establish  supply  relationships.

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 maturities 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,  due  from
stockholders, accounts payable and accrued expenses approximate fair value as of
June 30, 2002 and June 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
June  30, 2002 and June 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 for
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  are  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 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  six months ended June 30, 2002, the Company had not recognized amortization
expense  related to the software development, since the product was still in the
design  stage  and  not  yet  available  for  use  by  the  Company.

          Software Development costs at June 30, 2002       $ 88,200



<PAGE>
NOTE  3  -  STOCKHOLDERS'  EQUITY

The  Company's authorized capital consists of 20,000,000 shares of common stock,
par value $.001 per share, and 5,000,000 shares of preferred stock, par value of
$0.001.  As  of  June  30,  2002,  none  of the preferred stock had been issued.

On  April  6,  1999, the Company issued 1,500,000 shares of common stock at $.01
per share for management services rendered. On April 7, 1999, the Company issued
600,000 shares of common stock at $.01 per share pursuant to a private placement
to  individual  investors.


On  August  8,  2001  and  September  4,  2001, the Company issued an additional
100,000  and  402,515  shares of common stock, respectively, at a price of $0.10
per  share  to  one  investor.

On  February  28, 2002, the Company issued 800,000 shares of common stock to one
investor  at  $.10  per  share.

During June 2002, the Company issued 35,000 shares at a price of $1.00 per share
pursuant  to  a  private  placement  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:

                                        June 30,    December 31,   December 31,
                                           2002         2001           2000
                                           -----        ----           ----
Net  operating  loss  carry  forwards   $ 15,801     $ 3,687         $ 17,624
Less  valuation allowance                (15,801)     (3,687)         (17,624)
                                        ---------    --------         --------

Deferred  tax  assets                    $  -0-       $  -0-         $   -0-
                                          =======     =======         =======

As of June 30, 2002, the Company had net operating loss carry forwards available
to offset future taxable income of approximately $37,112 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  June  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%   $ 2,370      $ 533     $ 2,644
Increases in valuation allowance                (2,370)      (533)     (2,644)
                                               -------      ------    --------
                                               $  -0-       $  -0-    $   -0-
                                               ========    =======     =======


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

NOTE  5  -  COMMITMENTS

In November 2001 and January 2002 the Company entered into agreements with Pyxis
Technology  Solutions  Ltd.  and Diversified Business Concepts, Inc., to develop
two  software  programs  with estimated development costs of $45,000 and $48,000
respectively. The first program is designed to be a scaleable user interface and
transaction  processing system that is currently in the final stages of testing.
The  second  program, which is also in the final stages of testing, will provide
an "e-store" application for the general public that is designed around industry
standard architectures.  As of June 30, 2002 the Company has paid $88,200 of its
contractual  obligation.  The  Company  is capitalizing the costs related to the
development  of  its  software  as  described in Note 2, Property and Equipment.


The Company leases office space on a month-to-month basis.

Rent expense charged to operations under the operating leases was $218 per month
for  the six months ended June 30, 2002. There was no rent expense or obligation
for rent for the quarter ended June 30,2001.

There are no future minimum obligations under the operating lease.


<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 June
30,  2002 and 2001 and for the three-and six-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.                  (954)  753-2222
Certified Public Accountants                            Fax (954)  753-1123
9690 W. Sample Road, Suite 202
Coral Springs, FL. 33065




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

We have reviewed the accompanying Balance Sheet of I Sites, Inc., as of June 30,
2002  and  June  30,  2001,  and  the  related  Statements of Income, Changes in
Stockholders'  Equity and Cash Flows for the three and six 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's 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
August 11, 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 June 30, 2002, we had
incurred  an  accumulated  deficit  of $37,113.  Our accumulated deficit through
June  30,  2002  is  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:

     Complete the installation and testing of our software.  We need to complete
     -----------------------------------------------------
the  installation  and testing of the software for our proposed retail business.
We are currently installing our software on a server provided by our web hosting
company and expect to begin testing of our software during August 2002.  We have
currently  budgeted  approximately  $30,000  for  this  process.

     Contract  with  the  vendors  to supply us with products.  We are currently
     --------------------------------------------------------
seeking  to  enter  into  contracts  with  additional  vendors to supply us with
products  for  our website retail business.  We currently expect to complete the
initial  phase  of  this  process within the next two months.  We have currently
budgeted  approximately  $40,000  for  this  phase  of  our  business.

     Launch  website.  We  currently plan to launch our website in October 2002.
     ---------------
The  actual  launch  date  may  be  delayed  due  to problems with our software,
inability  to  obtain a sufficient number of vendors or other factors outside of
our  control.

     Marketing  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.  We have currently
budgeted  $300,000  for  marketing  during  the  next  12  months.

     During June 2002, we conducted a private placement of 500,000 shares of our
common  stock  at  a  price  of  $1.00  per  share.  As of June 30, 2002, we had
received  $35,000 from the sale of 35,000 shares in this offering.  As of August
8,  2002,  we  subsequently  received  an  additional  $464,500 from the sale of
464,500  shares  in  this  offering.  We  are  currently  seeking  to  raise  an
additional  $500,000  from  the  private  sale  of  500,000  additional  shares.

     As of August 8, 2002, we had approximately $435,000 in working capital.  We
believe  that  this  will provide us with a sufficient working capital to launch
our  website  and  operate  our business for a period of six months.  We further
anticipate  that  we  will  need an additional $500,000 in financing in order to
meet  our  working  capital  requirements for the first 12 months.  As described
above, we are seeking to obtain additional financing through the private sale of
our  common  stock.  If we are unable to obtain this additional working capital,
or  if  we  encounter  unexpected  expenses, we may not be able to implement our
business  plan.



<PAGE>
                                     Part II
                                OTHER INFORMATION


Item  1.  Legal  Proceedings

None.

Item  2.  Changes  in  Securities

In  June  2002,  we  sold  35,000  shares  of our common stock to six individual
investors  at a price of $1.00 per share.  This transaction was 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

None.


<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)

                 /s/  Brian  Cohen                               .
     -------------------------------------------------------------
                                     Brain Cohen
                               President and Treasurer
Date:  August  19,  2002     (Principal  Executive  Officer  and Chief Financial
Officer)





Certification  Required  Under  Section  906  of  the Sarbanes-Oxley Act of 2002

     The  undersigned  hereby  certify  that this report fully complies with the
requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934  and  that  the information contained in this report fairly presents in all
material  respects  the  financial  condition  and  results of operations of the
Registrant  as  of  and  for  the  periods  presented  in  this  report.


                 /s/  Brian  Cohen                               .
     -------------------------------------------------------------
                                     Brain Cohen
                               President and Treasurer
Date:  August  19,  2002     (Principal  Executive  Officer  and Chief Financial
Officer)