----

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|  x | ANNUAL      REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---------|------------------------------------------------------------------------------------------------|

|  o | TRANSITION      REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---------|----------------------------------------------------------------------------------------------------|

| NATIONAL      GOLF EMPORIUM, INC.                                           |
|-----------------------------------------------------------------------------|
| (Exact      name of issuer as specified in its charter)                     |
|                                                                        |   |
| Nevada                                                                      | 26-2818699 |
| (State      or other jurisdiction of incorporation or organization)         | (I.R.S.  Employer      Identification No.) |
|                                                                        |   |
| 25188      Genesee Trail Road, #250Golden,      Colorado               |  80401 |
| (Address      of principal executive offices)                               | (Zip      Code) |
|                                                                        |   |
| Registrant’s      telephone number, including area code: 303-501-8600 |

|                                                                |                                           |
|---------------------------------------------------------------------|------------------------------------------------|
| Securities      registered under Section 12(b) of the Exchange Act: | None.                                          |
|                                                                |                                           |
| Securities      registered under Section 12(g) of the Exchange Act: | Common      stock, par value $0.001 per share. |
|                                                                | (Title      of class)                          |

| Large      accelerated filer                                                 | o      |   | Accelerated      filer         | o      |
|------------------------------------------------------------------------------|--------|--------|--------------------------------|--------|
|                                                                         |   |   |                           |   |
| Non-accelerated      filer(Do      not check if a smaller reporting company) | o      |   | Smaller      reporting company | x      |

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|  PART    I     |                                                                                                                         |        1  |
|---------------------|------------------------------------------------------------------------------------------------------------------------------|----------------|
|  ITEM      1.  | DESCRIPTION      OF BUSINESS                                                                                                 |        1  |
|  ITEM      2.  | PROPERTIES                                                                                                                   |        4  |
|  ITEM      3.  | LEGAL      PROCEEDINGS                                                                                                       |        4  |
|  ITEM      4.  | SUBMISSION      OF MATTERS TO A VOTE OF SECURITY HOLDERS                                                                     |        4  |
| PART      II        |                                                                                                                         |        4  |
|  ITEM      5.  | MARKET      FOR REGISTRANT’S COMMON EQUITY; RELATED STOCKHOLDER MATTERS AND ISSUER      PURCHASES OF EQUITY SECURITIES |        4  |
|  ITEM      6.  | SELECTED      FINANCIAL DATA                                                                                                 |        4  |
|  ITEM      7.  | MANAGEMENT’S      DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF      OPERATIONS                        |        5  |
|  ITEM      7A. | QUANTITATIVE      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK                                                              |        6  |
|  ITEM      8.  | FINANCIAL      STATEMENTS AND SUPPLEMENTARY DATA                                                                             |        F- |
|  ITEM      9.  | CHANGES      IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL      DISCLOSURE                               |        7  |
|  ITEM      9A. | CONTROLS      AND PROCEDURES                                                                                                 |        7  |
| PART      III       |                                                                                                                         |        7  |
|  ITEM      10. | DIRECTORS,      EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE                                                                  |        7  |
|  ITEM      11. | EXECUTIVE      COMPENSATION                                                                                                  |        8  |
|  ITEM      12. | SECURITY      OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED      STOCKHOLDER MATTERS                     |        9  |
|  ITEM      13. | CERTAIN      RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR      INDEPENDENCE                                          |        9  |
|  ITEM      14. | PRINCIPAL      ACCOUNTANT FEES AND SERVICES                                                                                  |        9  |
| PART      IV        |                                                                                                                         |        11 |
|  ITEM      15. | EXHIBITS,      FINANCIAL STATEMENT SCHEDULES                                                                                 |        11 |
| SIGNATURES          |                                                                                                                         |        12 |
|                |                                                                                                                         |           |

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|   | • | Creating our online community      and sales. We will build an online golf community and golf      e-tailing sites on the Internet. Our website, www.nationalgolfemporium.com,      will offer a wide variety of golf products and services. We will build an      online community by providing additional opportunities to participate in      the world of golf. Our online capabilities will enable us to provide      management and ordering services to our business-to-business clients. We      will consistently strive to improve and update our website and expand the      products, services and information sources to our  members.                                                                                                                                                                                                                                                                                                                                           |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|   | • | Creating and developing      strategic industry relationships. Our President has a noteworthy      history and period of experience in the world of management and athletics.      He received his Bachelor of Science degree in Sports Management at      Bellevue University in Bellevue, Nebraska. During and after college, he      participated in soccer as a player and a coach. He also has been employed      by Nordstrom Credit in Englewood, Colorado, as manager in the credit      services area and in the facilities management department. We believe that      such history and experience gives him unique relationships with      manufacturers, suppliers, distributors, golf professionals, the media and      others active in the golf industry. We believe that these relationships      give us a distinct advantage over our competitors, give us credibility in      the market place, and give us access to golf industry markets,      manufacturers and media. |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|   | • | Creating our traditional      distribution channels. By creating and developing our distribution      channels, we believe that we will have a strategic advantage over our      competitors because:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|   | • |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | we      will have buying power and leverage with key manufacturers and      suppliers; |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
|   | • |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | our      distribution capabilities will be cost effective and allow us to      distribute products effectively at a very competitive cost;      and |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
|   | • |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | we      will provide customers with convenient access to customer support services      such as returns, repairs, testing and trial, or exchanges      online. |

----

|   | • | Advertising.      Our advertising will be designed to build brand equity, create awareness,      and generate initial purchases of our services or merchandise. We will      utilize a mix of media including newspaper and magazines, text links and      e-mail newsletters.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   | • | Strategic      Online Marketing Relationships. We will seek to identify a select      group of e-commerce companies, and develop relationships with companies      who we believe attract buyers more likely to shop for golf products      online.  On January 3, 2009 we entered into a website project      design contract with DanSites for the purpose of designing our website for      a total fee of $15,000. In accordance with our agreement with DanSites we      were required to supply DanSites with complete text and graphics content      for our website within 45 days or the entire deposit amount could retained      by DanSites as liquidated damages and the contract would become null and      void. We provided DanSites with the text and graphics in a timely      manner. |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   | • | Affiliate      Marketing. Our affiliate marketing effort will be designed to      develop our relationship with golf customers and build our customer base.      We plan on partnering with some of the leading Internet portals and      companies to drive traffic to our site. In addition, we will seek to      partner with non-traditional affiliates on the Internet such as various      charities and organizations such as alumni organizations about serving as      the golf pro-shop on their sites. In turn these charitable and      not-for-profit organizations can obtain an inexpensive way to create brand      identity and will be able to earn an affiliate fee that can be used to      fund these organizations.                                                                          |
|   |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   | • | Direct      Marketing. We will explore non-traditional Internet methods of      advertising such as direct marketing through mailing lists. We plan on      using mailing lists and other methods to reach out to consumers who are      hesitant to buy over the Internet but would feel comfortable calling a      toll free number.                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

----

|         | • |   | the      market acceptance of our online store and services;         |
|--------------|---------|--------|----------------------------------------------------------------------|
|         |    |   |                                                                 |
|         | • |   | the      success of our sales and marketing efforts;                 |
|         |    |   |                                                                 |
|         | • |   | the      performance and reliability of our services;                |
|         |    |   |                                                                 |
|    | • |   | the      price of our products; and,                                 |
|         |    |   |                                                                 |
|         | • |   | the      effectiveness of our customer service and support  efforts. |

|    | • | Golf Pro Shops.      Traditionally golf pro shops lose money on a yearly basis due to the fact      that they cannot offer the price, selection or availability of merchandise      we are hopeful of offering. Many PGA professionals that own and staff the      pro shops do not have the merchandising experience to manage inventory in      a manner that will always provide consumers with a wide variety of the      latest in golf equipment, apparel and services. Our ability to offer a      wide variety of golf equipment and supplies combined with our online      services distinguishes us from our competitors with this sector of the      retail market.                                                   |
|--------------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|         | • | Sporting Goods      Retailers. We will compete with large sporting goods retailers such      as The Sports Authority, Dick’s Sporting Goods and the Sports Chalet.      Although these companies have websites, their online product offering      often mirrors the limited selection of their retail  stores.                                                                                                                                                                                                                                                                                                                                                                                                            |
|         |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|         | • | Discount Golf Shops. We      will compete directly with discount golf retailers such as Nevada Bobs and      Edwin Watts. We believe that the discount golf sector accounts for a      majority of yearly golf equipment sales. In addition, our online prices      are generally cheaper than those offered at these discount stores which do      not include the significant potential savings due to the limitation of      sales tax on the sale of goods over the Internet. As a result, such      savings can be as high as an additional 8.5% in some states. In addition,      we will generally not charge customers for shipping and      handling.                                                                   |
|         |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|    | • | Online Golf Retailers.      Internet retailers can be classified into two categories. The first      includes pure Internet golf e-tailers. The majority of these golf      e-tailers are only focused on the consumer market. In addition, many of      these e-tailers do not have direct supply relationships with the      manufacturers and are forced to source goods from other retailers and      pro-shops. The second group of Internet e-tailers includes the multi sport      e-tailers. Similar to brick and mortar sporting goods retailers, these      companies do not offer the selection of merchandise since they have to      cater to the interests of other sports enthusiasts that visit their      site. |

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| PAGE   | F-1                 | REPORT      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING      FIRM                                                                                                                      |
|--------|---------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                |                                                                                                                                                                                   |
| PAGE   | F-2                 | BALANCE      SHEETS AS OF SEPTEMBER 30, 2009 AND 2008                                                                                                                                  |
|   |                |                                                                                                                                                                                   |
| PAGE   | F-3                 | STATEMENT      OF OPERATIONS FOR THE YEAR ENDED SEPTEMBER 30, 2009, THE PERIOD ENDED      SEPTEMBER 30, 2008 AND FOR THE PERIOD APRIL 25, 2008 (INCEPTION) TO      SEPTEMBER 30, 2009. |
|   |                |                                                                                                                                                                                   |
| PAGE   | F-4                 | STATEMENT      OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIENCY) FROM APRIL 25, 2008      (INCEPTION) TO SEPTEMBER 30, 2009.                                                  |
|   |                |                                                                                                                                                                                   |
| PAGE   | F-5                 | STATEMENT      OF CASH FLOWS FOR THE YEAR ENDED SEPTEMBER 30, 2009, THE PERIOD ENDED      SEPTEMBER 30, 2008 AND FOR THE PERIOD APRIL 25, 2008 (INCEPTION) TO      SEPTEMBER 30, 2009. |
|   |                |                                                                                                                                                                                   |
| PAGES  | F-6      – 10 | NOTES      TO FINANCIAL STATEMENTS                                                                                                                                                     |
|   |                |                                                                                                                                                                                   |

----

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| NATIONAL      GOLF EMPORIUM, INC.                                                                                                                                                                              |                    |       |                    |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------|------------|-------------------------|--------|
| (A      DEVELOPMENT STAGE COMPANY)                                                                                                                                                                             |                    |       |                    |   |
| CONDENSED      BALANCE SHEETS                                                                                                                                                                                  |                    |       |                    |   |
|                                                                                                                                                                                                           |                    |       |                    |   |
|                                                                                                                                                                                                           |                    |       |                    |   |
|                                                                                                                                                                                                           |                    |       |                    |   |
|                                                                                                                                                                                                           |                    |       |                    |   |
|                                                                                                                                                                                                           | As      of              |       | As      of              |   |
| ASSETS                                                                                                                                                                                                         | September      30, 2009 |       | September      30, 2008 |   |
|                                                                                                                                                                                                           |                         |       |                    |   |
| CURRENT      ASSETS                                                                                                                                                                                            |                    |       |                    |   |
|     Cash                                                                                                                                                                                   | $                       | 509        |                    | $      | 54,226 |   |
|        Total Current      Assets                                                                                                                                            |                    | 509        |                    |   | 54,226 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| PROPERTY      AND EQUIPMENT, NET                                                                                                                                                                               |                    | 13,858     |                    |   | - |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| OTHER      ASSETS                                                                                                                                                                                              |                    |       |                    |   |   |   |
|     Security      deposit                                                                                                                                                                  |                    | 500        |                    |   | - |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| TOTAL      ASSETS                                                                                                                                                                                              | $                       | 14,867     |                    | $      | 54,226 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| LIABILITIES      AND STOCKHOLDERS' EQUITY/(DEFICIENCY)                                                                                                                                                         |                    |       |                    |   |   |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| CURRENT      LIABILITIES                                                                                                                                                                                       |                    |       |                    |   |   |   |
|     Accounts      payable                                                                                                                                                                  | $                       | 23,958     |                    | $      | 1,114 |   |
|     Notes      Payable                                                                                                                                                                     |                    | 9,142      |                    |   | 1,000 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
|        TOTAL      LIABILITIES                                                                                                                                               |                    | 33,100     |                    |   | 2,114 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| COMMITMENTS      AND CONTINGENCIES                                                                                                                                                                             |                    | -          |                    |   | - |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| STOCKHOLDERS'      EQUITY/(DEFICIENCY)                                                                                                                                                                         |                    |       |                    |   |   |   |
|     Preferred      stock, $0.001 par value, 10,000,000 shares authorized, none issued      and outstanding                                                                                 |                    | -          |                    |   | - |   |
|     Common      stock, $0.001 par value, 100,000,000 shares authorized,       81,483,250 and      5,542,750 shares issued and outstanding, respectively |                    | 81,484     |                    |   | 5,543 |   |
|     Additional      paid-in capital                                                                                                                                                        |                    | 7,784,974  |                    |   | 54,732 |   |
|     Accumulated      deficit during development stage                                                                                                                                      |                    | (7,884,691 | )                       |   | (8,163 | ) |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
|        TOTAL      STOCKHOLDERS' EQUITY/(DEFICIENCY)                                                                                                                         |                    | (18,233    | )                       |   | 52,112 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIENCY)                                                                                                                                                   | $                       | 14,867     |                    | $      | 54,226 |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |
|                                                                                                                                                                                                           |                    |       |                    |   |   |   |

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| NATIONAL GOLF EMPORIUM, INC.             |   |                    |       |   |                            |   |        |                            |   |
|------------------------------------------|--------|-------------------------|------------|--------|---------------------------------|--------|-------------|---------------------------------|--------|
| (A      DEVELOPMENT STAGE COMPANY)       |   |                    |       |   |                            |   |        |                            |   |
| CONDENSED      STATEMENTS OF OPERATIONS  |   |                    |       |   |                            |   |        |                            |   |
|                                     |   | For      the Year       |       |   | For      The Period             |   |        | For      The Period             |   |
|                                     |   | Ended                   |       |   | April      25, 2008 (Inception) |   |        | April      25, 2008 (Inception) |   |
|                                     |   | September      30, 2009 |       |   | to      September 30, 2008      |   |        | to      September 30, 2009      |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |
| REVENUES                                 |   | $                       | -          |   |                            | $      | -           |                            |   | $ | - |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| EXPENSES                                 |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| General      and administrative          |   |                    | 63,620     |   |                            |   | 2,163       |                            |   |   | 65,783 |   |
| Depreciation                             |   |                    | 2,225      |   |                            |   | -           |                            |   |   | 2,225 |   |
| Salary      Expense                      |   |                    | 11,551     |   |                            |   | 5,000       |                            |   |   | 16,551 |   |
| Rent                                     |   |                    | 5,082      |   |                            |   | 1,000       |                            |   |   | 6,082 |   |
| Total      Expenses                      |   |                    | 82,478     |   |                            |   | 8,163       |                            |   |   | 90,641 |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| LOSS      FROM OPERATIONS (BEFORE TAXES) |   |                    | (82,478    | )      |                            |   | (8,163      | )                               |   |   | (90,641 | ) |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| PROVISION      FOR INCOME TAXES          |   |                    | -          |   |                            |   | -           |                            |   |   | - |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| NET      LOSS                            |   | $                       | (82,478    | )      |                            | $      | (8,163      | )                               |   | $ | (90,641 | ) |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| NET      LOSS PER SHARE,                 |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| BASIC      AND DILUTED                   |   | $                       | (0.01      | )      |                            | $      | 0.00        |                            |   |   |   |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| WEIGHTED      AVERAGE NUMBER OF          |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| COMMON      SHARES OUTSTANDING,          |   |                    |       |   |                            |   |        |                            |   |   |   |   |
| BASIC      AND DILUTED                   |   |                    | 11,653,091 |   |                            |   | 119,121,185 |                            |   |   |   |   |
|                                     |   |                    |       |   |                            |   |        |                            |   |   |   |   |

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| NATIONAL GOLF EMPORIUM, INC.                                  |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |
|---------------------------------------------------------------|----------------------|--------|-------------------|--------|---------|------------|--------|--------|---------------------|--------|-------------|-----------|---------------|--------|
| (A      DEVELOPMENT STAGE COMPANY)                            |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |
| CONDENSED      STATEMENT OF STOCKHOLDERS' EQUITY/(DEFICIENCY) |                 |   |              |   |    |       |   |   |                |
| From      APRIL 25, 2008 (INCEPTION) TO SEPTEMBER 30, 2009    |                 |   |              |   |    |       |   |   |                |   |        |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   | Accumulated |      |          |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   | Deficit     |      |          |   |
|                                                          |                 |   |              |   |    |       |   |   | Additional          |   | During      |      | Total         |   |
|                                                          |                 |   |              |   |    |       |   |   | Paid-in             |   | Development |      | Stockholders' |   |
|                                                          | Preferred      Stock |   | Common      Stock |   | Capital |       | Stage  |   | Equity/(Deficiency) |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |
| Balance,      April 25 2008 (Inception)                       | -                    |   | $                 | -      |    | -          |   | $      | -                   |   | $           | -         |          | $      | - |   | $ | - |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Shares      issued to founders at $0.001 per share            | -                    |   |              | -      |    | 5,000,000  |   |   | 5,000               |   |        | -         |          |   | - |   |   | 5,000 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Stock      issued for cash at $0.10 per share                 | -                    |   |              | -      |    | 542,750    |   |   | 543                 |   |        | 53,732    |          |   | - |   |   | 54,275 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| In      kind contribution of office expenses                  | -                    |   |              | -      |    | -          |   |   | -                   |   |        | 1,000     |          |   | - |   |   | 1,000 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Net      loss for the period Inception to September 30, 2008  | -                    |   |              | -      |    | -          |   |   | -                   |   |        | -         |          |   | (8,163 | ) |   | (8,163 | ) |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Balance,      September 30, 2008                              | -                    |   |              | -      |    | 5,542,750  |   |   | 5,543               |   |        | 54,732    |          |   | (8,163 | ) |   | 52,112 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| In      kind contribution of office expenses                  | -                    |   |              | -      |    | -          |   |   | -                   |   |        | 582       |          |   | - |   |   | 582 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| In      kind contribution of services                         | -                    |   |              | -      |    | -          |   |   | -                   |   |        | 11,551    |          |   | - |   |   | 11,551 |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Cancellation      of founders shares                          | -                    |   |              | -      |    | (2,000,000 | )      |   | (2,000              | )      |        | 2,000     |          |   | - |   |   | - |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Shares      issued in connection with stock dividend          | -                    |   |              | -      |    | 77,940,500 |   |   | 77,941              |   |        | 7,716,109 |          |   | (7,794,050 | ) |   | - |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Net      loss for the year ended September 30, 2009           | -                    |   |              | -      |    | -          |   |   | -                   |   |        | -         |          |   | (82,478 | ) |   | (82,478 | ) |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
| Balance,      September 30, 2009                              | -                    |   | $                 | -      |    | 81,483,250 |   | $      | 81,484              |   | $           | 7,784,974 |          | $      | (7,884,691 | ) | $ | (18,233 | ) |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |
|                                                          |                 |   |              |   |    |       |   |   |                |   |        |      |          |   |   |   |   |   |   |

----

| NATIONAL      GOLF EMPORIUM, INC.                                                      |   |
|----------------------------------------------------------------------------------------|--------|
| (A      DEVELOPMENT STAGE COMPANY)                                                     |   |
| CONDENSED      STATEMENTS OF CASH FLOWS                                                |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   | For      The Year |   |   | For      The Period |   |   | For      The Period |   |
|                                                                                   |   | Ended |   |   | April      25, 2008 (Inception) |   |   | April      25, 2008 (Inception) |   |
|                                                                                   |   | September      30, 2009 |   |   | to      September 30, 2008 |   |   | to      September 30, 2009 |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES:                                             |   |   |   |   |   |   |   |   |   |
|  Net    loss                                                                      |   | $ | (82,478 | ) |   | $ | (8,163 | ) |   | $ | (90,641 | ) |
|  Adjustments to reconcile      net loss to net cash used in operating activities: |   |   |   |   |   |   |   |   |   |   |   |   |
|  Depreciation                                                                     |   |   | 2,225 |   |   |   | - |   |   |   | 2,225 |   |
|  In-kind contribution of      office expenses                                     |   |   | 582 |   |   |   | 1,000 |   |   |   | 1,582 |   |
|  In-kind contribution of      services                                            |   |   | 11,551 |   |   |   | 5,000 |   |   |   | 16,551 |   |
|  Changes in Assets and      Liabilities                                           |   |   |   |   |   |   |   |   |   |   |   |   |
|  Security      deposit                                                            |   |   | (500 | ) |   |   | - |   |   |   | (500 | ) |
|  Increase in accounts      payable                                                |   |   | 22,844 |   |   |   | 1,114 |   |   |   | 23,958 |   |
|  Net cash used in operating      activities                                       |   |   | (45,776 | ) |   |   | (1,049 | ) |   |   | (46,825 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES:                                             |   |   |   |   |   |   |   |   |   |   |   |   |
|  Equipment      purchase                                                          |   |   | (16,083 | ) |   |   | - |   |   |   | (16,083 | ) |
|  Net cash used in investing      activities                                       |   |   | (16,083 | ) |   |   | - |   |   |   | (16,083 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                             |   |   |   |   |   |   |   |   |   |   |   |   |
|  Repayment of Notes      Payable                                                  |   |   | (1,000 | ) |   |   | - |   |   |   | (1,000 | ) |
|  Proceeds from Notes      Payable                                                 |   |   | 9,142 |   |   |   | 1,000 |   |   |   | 10,142 |   |
|  Proceeds from issuance of      common stock                                      |   |   | - |   |   |   | 54,275 |   |   |   | 54,275 |   |
|  Net cash provided by (used      in) financing activities                         |   |   | 8,142 |   |   |   | 55,275 |   |   |   | 63,417 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      INCREASE (DECREASE) IN CASH                                                   |   |   | (53,717 | ) |   |   | 54,226 |   |   |   | 509 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH,      BEGINNING OF PERIOD                                                         |   |   | 54,226 |   |   |   | - |   |   |   | - |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH,      END OF PERIOD                                                               |   | $ | 509 |   |   | $ | 54,226 |   |   | $ | 509 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      CASH FLOW INFORMATION:                                               |   |   |   |   |   |   |   |   |   |   |   |   |
|  Interest      paid                                                               |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|  Income taxes      paid                                                           |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURE OF NON-CASH INVESTING AND FINANCING      ACTIVITIES:      |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|  Stock      dividend                                                              |   | $ | 7,794,050 |   |   | $ | - |   |   | $ | 7,794,050 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |

----

| NOTE      1 | SUMMARY OF SIGNIFICANT      ACCOUNTING POLICIES ANDORGANIZATION |
|-------------|-----------------------------------------------------------------|

----

----

| NOTE      2 | GOING      CONCERN |
|-------------|--------------------|

| NOTE      3 |  NOTES      PAYABLE |
|-------------|--------------------------|

----

| NOTE      4 |  PROPERTY AND      EQUIPMENT |
|-------------|-----------------------------------|

|                          |   | September      30, 2009 |    | September      30, 2008 |
|-------------------------------|--------|-------------------------|---------|-------------------------|
|                          |   |                    |    |                    |
| Website      costs            | $      | 15,000                  | $       |  -                 |
| Computer      Equipment       |   | 1,083                   |    |  -                 |
| Accumulated      Depreciation |   | (2,225)                 |    |   -           |
|                          | $      | 13,858                  |  $ |  -                 |
|                          |   |                    |    |                    |

| NOTE      5 | STOCKHOLDERS’      EQUITY |
|-------------|---------------------------------|

----

| NOTE      6 | RELATED PARTY      TRANSACTIONS |
|-------------|---------------------------------|

| NOTE      7 | SUBSEQUENT      EVENT |
|-------------|-----------------------|

----

| - |  We lacked adequate      accounting personal which required material audit adjustments be made to      reflect the cancellation of shares and to record the split and      dividend. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NAME                  | AGE    | POSITION                                                                                                                |
|-----------------------|--------|-------------------------------------------------------------------------------------------------------------------------|
|                  |   |                                                                                                                    |
| Bryan      Sawarynski | 33     | President,      Chief Executive Officer, Principal Financial Officer, Chairman      of  the Board ofDirectors |

----

| Name      and Principal Position                     | Year   |   | Salary($)     |   |   | Bonus($) |   |   | Stock      Awards($) |   |   | Option      Awards($) |   |   | Non-Equity      Incentive Plan Compensation ($) |   |   | Non-Qualified      Deferred Compensation Earnings($) |   |   | All      Other Compensation($) |   |   | Totals($) |   |
|------------------------------------------------------|--------|--------|---------------|--------|--------|----------|--------|--------|----------------------|--------|--------|-----------------------|--------|--------|-------------------------------------------------|--------|--------|------------------------------------------------------|--------|--------|--------------------------------|--------|--------|-----------|--------|
|                                                 |   |   |          |   |   |     |   |   |                 |   |   |                  |   |   |                                            |   |   |                                                 |   |   |                           |   |   |      |   |
| Bryan      Sawarynski                                | 2009   |   |          | 0      |   |     |   | 0      |                 |   |   | 0                     |   |   |                                            | 0      |   |                                                 |   | 0      |                           |   |   | 0         |   |   |   | 0 |   |   |   | 0 |   |
| CEO,      Principal Financial Officer & Director | 2008   |   |        $ | 0      |   |     |   | 0      |                 |   |   | 5,000                 |   |   |                                            | 0      |   |                                                 |   | 0      |                           |   |   | 0         |   |   |   | 0 |   |   |        $ | 5,000 |   |

----

|  Title      of Class | Name      and Addressof      Beneficial Owner                               | Amount      and Natureof      Beneficial Owner | Percent      ofClass      (1) |
|---------------------------|-----------------------------------------------------------------------------|------------------------------------------------|-------------------------------|
|                      |                                                                        |                                           |                          |
| Common      Stock         | Bryan      SawarynskiAddress:4484      S. Cole CourtMorrison,      CO 80465 | 69,000,000                                     | 84.68%              |
|                      |                                                                        |                                           |                          |
| Common      Stock         | All      executive officers and directors as a group                        | 69,000,000                                     | 84.68%                        |
|                      |                                                                        |                                           |                          |

----

----

----