UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                           FORM 10-QSB

(Mark One)
  [X]   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
        EXCHANGE ACT OF 1934
                 For the quarterly period ended March 31, 2003

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


                   Commission file number 333-86518


                          Estelle Reyna, Inc.
               -----------------------------------------
    (Exact name of small business issuer as specified in its charter)


              Nevada                          75-3025152
        ------------------            -------------------------
     (State or jurisdiction of    (I.R.S. Employer Identification No.)
  incorporation or organization)


                         8343 East Earll
                    Scottsdale, Arizona 85251
              ------------------------------------
            (Address of principal executive offices)


                         (602) 628-4915
                     ----------------------
                  (Issuer's telephone number)


                       Le Gourmet Co., Inc.
                  ------------------------------
            (Former name, former address and former fiscal
                year, if changed since last report)


        APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
           PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check  whether  the  registrant filed all documents  and  reports required to
be filed by Section l2, 13 or 15(d) of the Exchange Act after the distribution
of securities under a plan confirmed by a court. Yes [ ]  No [ ]

              APPLICABLE ONLY TO CORPORATE ISSUERS

State  the number  of shares outstanding  of each of the  issuer's  classes of
common equity, as of the latest  practicable  date: Common Stock, 22,500,000
shares issued and outstanding as of  May 2, 2003.

Transitional  Small Business Disclosure Format (Check  one):  Yes [ ]  No [X]




                             PAGE-1-







                        TABLE OF CONTENTS

                                                                    PAGE

PART I - FINANCIAL INFORMATION........................................3


 Item 1. Financial Statements.........................................3

 Item 2. Management's Discussion and Plan of Operation...............11

 Item 3. Controls and Procedures.....................................13


PART II - OTHER INFORMATION..........................................14


 Item 1. Legal Proceedings...........................................14

 Item 2. Changes in Securities.......................................14

 Item 3. Defaults Upon Senior Securities.............................15

 Item 4. Submission of Matters to a Vote of Security Holders.........15

 Item 5. Other Information...........................................15

 Item 6. Exhibits and Reports on Form 8-K............................16


SIGNATURES...........................................................17












                             PAGE-2-





                 PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.










                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                         Balance Sheets
                              as of
                         March 31, 2003
                               and
                    Statements of Operations
                   for the three months ended
                    March 31, 2003 and 2002,
                               and
                         for the period
          April 21, 1999 (Inception) to March 31, 2003
                               and
                           Cash Flows
                   for the three months ended
                    March 31, 2003 and 2002,
                               and
                         for the Period
          April 21, 1999 (Inception) to March 31, 2003


















                             PAGE-3-










                        TABLE OF CONTENTS

                                                     Page

Independent Accountants' Review Report                 1


Balance Sheet                                          2


Statements of Operations                               3


Statements of Cash Flows                               4


Footnotes                                              5


























                             PAGE-4-




                    Beckstead and Watts, LLP
                    ------------------------
Certified Public Accountants
                                          3340 Wynn Road, Suite B
                                              Las Vegas, NV 89102
                                                     702.257.1984
                                                 702.362.0540 fax

             INDEPENDENT ACCOUNTANTS' REVIEW REPORT

Board of Directors
Estelle Reyna, Inc.
[formerly Le Gourmet Co., Inc.]
(a Development Stage Company)

We have reviewed the accompanying balance sheet of Estelle Reyna,
Inc.  [formerly  Le Gourmet Co., Inc.] (a Nevada corporation)  (a
development  stage company) as of March 31, 2003 and the  related
statements  of  operations for the three-months ended  March  31,
2003  and  2002 and for the period April 21, 1999 (inception)  to
March 31, 2003, and statements of cash flows for the three-months
ended  March 31, 2003 and 2002 and for the period April 21,  1999
(inception)  to  March 31, 2003.  These financial statements  are
the responsibility of the Company's management.

We conducted our reviews in accordance with standards established
by  the  American Institute of Certified Public  Accountants.   A
review  of interim financial information consists principally  of
applying  analytical  procedures to financial  data,  and  making
inquiries  of  persons responsible for financial  and  accounting
matters.   It  is  substantially less  in  scope  than  an  audit
conducted   in   accordance  with  generally  accepted   auditing
standards,  which will be performed for the full  year  with  the
objective  of  expressing  an  opinion  regarding  the  financial
statements taken as a whole.  Accordingly, we do not express such
an opinion.

Based   on  our  reviews,  we  are  not  aware  of  any  material
modifications  that should be made to the accompanying  financial
statements  referred to above for them to be in  conformity  with
generally accepted accounting principles in the United States  of
America.

The accompanying financial statements have been prepared assuming
the  Company  will continue as a going concern.  As discussed  in
Note  2  to the financial statements, the Company has had limited
operations  and  has not commenced planned principal  operations.
This raises substantial doubt about its ability to continue as  a
going concern.  Management's plans in regard to these matters are
also  described  in  Note  2.  The financial  statements  do  not
include  any  adjustments that might result from the  outcome  of
this uncertainty.

Beckstead  and  Wafts, LLP has previously audited, in  accordance
with generally accepted auditing standards, the balance sheet  of
Estelle   Reyna,  Inc.  [formerly  Le  Gourmet  Co.,   Inc.]   (a
development  stage  company) as of December  31,  2002,  and  the
related statements of operations, stockholders' equity, and  cash
flows  for  the  year then ended (not presented herein)  and  our
report  dated  February  27, 2003, we  expressed  an  unqualified
opinion on those financial statements.

/s/ Beckstead and Watts
-----------------------
April 29, 2003




                            PAGE-5-F1




                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                         Balance Sheets
                           (unaudited)
                                                        March 31,
                                                          2003
Assets                                              ---------------

Current assets:
Cash                                                $    18,764
Accounts receivable                                      14,409
Inventory                                                 1,163
                                                    ---------------
Total current assets                                     34,336
                                                    ---------------
                                                    $    34,336
                                                    ===============
Liabilities and Stockholders' Equity (Deficit)

Current liabilities:
Accounts payable                                    $     1,259
Due to related party                                        195
                                                    ---------------
Total current liabilities                                 1,454
                                                    ---------------
Stockholders' equity (deficit):
Common stock, $0.001 par value, 25,000,000 shares
authorized, 22,500,000 and 2,000,000 shares
issued and
outstanding as of 3/31/03 and 3/31/02,                   22,500
respectively
Additional paid-in capital                              104,500
(Deficit) accumulated during development stage          (94,118)
                                                    ---------------
                                                         32,882
                                                    ---------------
                                                    $    34,336
                                                    ===============


 The accompanying notes are an integral part of these financial statements.








                            PAGE-6-F2




                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                    Statements of Operations
                           (unaudited)

                                                                April 21, 1999
                                     For the three months end   (inception) to
                                             March 31,             March 31,
                                         2003        2002            2003
                                     -----------------------------------------
Revenue                               $  33,053    $      -       $  33,191
Cost of goods sold                        1,259           -           1,282
                                     -----------------------------------------
Gross profit                             31,794           -          31,909
                                     -----------------------------------------
Expenses:
General and administrative expenses       6,952       2,410          26,027
General and administrative expenses     100,000           -         100,000
- related party                      -----------------------------------------
Total expenses                          106,952       2,410         126,027
                                     -----------------------------------------
Net (loss)                            $ (75,158)   $ (2,410)      $ (94,118)
                                     =========================================
Weighted average number of
common shares outstanding - basic     9,300,000   2,000,000
and fully diluted                    =========================

Net (loss) per share - basic and      $   (0.01)   $  (0.00)
fully diluted                        =========================







 The accompanying notes are an integral part of these financial
                           statements.











                            PAGE-7-F3




                       Estella Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                    Statements of Cash Flows
                           (unaudited)

                                                               April 21, 1999
                                   For the three months ended  (inception) to
                                           March 31,              March 31,
                                       2003        2002            2003
Cash flows from operating          -------------------------------------------
activities
Net (loss)                          $ (75,158)   $  (2,410)      $ (94,118)
Shares issued for services            100,000            -         100,000
Adjustments to reconcile net
(loss) to net
cash provided (used) by operating
activities:
(Increase) in accounts receivable     (14,409)           -         (14,409)
Increase in accounts payable            1,259            -           1,259
Increase in due to shareholder              -          510          (1,163)
                                   -------------------------------------------
Net cash provided (used) by            11,692       (1,900)         (8,431)
operating activities               -------------------------------------------

Cash flows from financing
activities
Issuances of common stock                   -        2,000          27,000
Increase in due to related party            -            -             195
                                   -------------------------------------------
Net cash provided by financing              -        2,000          27,195
activities                         -------------------------------------------

Net increase in cash                   11,692          100          18,764
Cash - beginning                        7,072            -               -
                                   -------------------------------------------
Cash - ending                       $  18,764    $     100       $  18,764

Supplemental disclosures:
Interest paid                       $       -    $       -       $       -
                                   ===========================================
Income taxes paid                   $       -    $       -       $       -
                                   ===========================================
Non-cash transactions:
Shares issued for services          $ 100,000    $       -       $ 100,000
provided                           ===========================================
Number of shares issued for         2,000,000            -       2,000,000
services                           ===========================================




 The accompanying notes are an integral part of these financial statements.







                            PAGE-8-F4




                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                              Notes
Note 1 - Basis of presentation

The  interim  financial statements included herein, presented  in
accordance  with  United  States  generally  accepted  accounting
principles  and stated in US dollars, have been prepared  by  the
Company, without audit, pursuant to the rules and regulations  of
the  Securities and Exchange Commission.  Certain information and
footnote  disclosures  normally included in financial  statements
prepared   in  accordance  with  generally  accepted   accounting
principles have been condensed or omitted pursuant to such  rules
and   regulations,  although  the  Company  believes   that   the
disclosures  are adequate to make the information  presented  not
misleading.

These  statements reflect all adjustments, consisting  of  normal
recurring  adjustments, which, in the opinion of management,  are
necessary  for  fair  presentation of the  information  contained
therein.  It is suggested that these interim financial statements
be  read  in  conjunction with the financial  statements  of  the
Company  for the period ended December 31, 2002 and notes thereto
included  in the Company's Form 10-KSB.  The Company follows  the
same accounting policies in the preparation of interim reports.

Results of operations for the interim periods are not indicative
of annual results.

Note 2 - Going concern


The accompanying financial statements have been prepared assuming
the  Company will continue as a going concern.  As shown  in  the
accompanying financial statements, the Company has incurred a net
loss of $94,118 for the period from April 21, 1999 (inception) to
March  31,  2003, and has generated $33,191 in product sales  and
marketing  revenue.  The future of the Company is dependent  upon
its  ability  to  obtain  financing and  upon  future  profitable
operations   from   the   development   of   its   new   business
opportunities.   Management believes that it  has  raised  enough
cash  to  sustain  business for a period of twelve  months.   The
financial statements do not include any  adjustments relating  to
the  recoverability and classification of recorded assets, or the
amounts  of  and  classification  of liabilities  that  might  be
necessary in the event the Company cannot continue in existence.

These  conditions  raise substantial doubt  about  the  Company's
ability   to  continue  as  a  going  concern.   These  financial
statements  do not include any adjustments that might arise  from
this uncertainty.

Note 3 - History and organization


On   March  17,  2003,  the  Company  amended  its  articles   of
incorporation to change its name to Estelle Reyna, Inc.

Note 4 - Stockholder's equity


The  Company  is  authorized to issue 25,000,000  shares  of  its
$0.001 par value common stock.

On  February  14, 2003, the Company issued a total  of  2,000,000
shares of its $0.001 par value common stock to two individuals of
the  Company  in  exchange  for  services   rendered  valued   at
$100,000.

 On February 28, 2003, the Company declared a stock dividend to
 its shareholders and issued a total of 18,000,000 shares of its
$0.001 par value common stock.  Each shareholder of record as of
 February 28, 2003 received four shares of the Company's $0.001
       par value common stock for each common share owned.




                            PAGE-9-F5




                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                              Notes

Note 5 - Related party transactions

As  of March 31, 2002, Michelle Quinlan, the president and CEO of
the Company, has loaned the Company a total of $195.  This amount
does not bear any interest and is due upon demand.

On  February  14, 2003, the Company issued a total  of  2,000,000
shares  of  its $0.001 par value common stock to two  individuals
who are directors and shareholders of the Company in exchange for
services rendered of $100,000.

The  Company  does  not  lease or rent any  additional  property.
Office services are provided without charge by a director.   Such
costs   are   immaterial   to  the  financial   statements   and,
accordingly,  have not been reflected therein.  The officers  and
directors   of  the  Company  are  involved  in  other   business
activities  and  may,  in the future, become  involved  in  other
business  opportunities.   If  a  specific  business  opportunity
becomes  available, such persons may face a conflict in selecting
between  the  Company  and their other business  interests.   The
Company  has not formulated a policy for the resolution  of  such
conflicts.

Note 6 - Subsequent events

On March 4, 2003, the Company executed a broadcast agreement with
MBE 247, broadcaster, and Markwell Productions, distributor.  The
Company  will  create 13 original programs with  approximately  6
minutes of commercial time available.  The revenue generated from
the  sale  of  commercial  time will be  split  among  the  three
parties.   The  broadcaster will receive 55%,  the  Company  will
receive 45% and the distributor 10%.

On  April 1, 2003, the Company executed an independent contractor
agreement with Matthew Boyce.

On April 2, 2003, the Company executed a marketing agreement with
Prince  Marketing  Group,  Inc. (PMG) whereby  PMG  will  provide
various  marketing and public relations activities on  behalf  of
the Company.
















                           PAGE-10-F6




Item 2. Management's Discussion and Plan of Operation.

This  section  must  be read in conjunction  with  the  unaudited
Financial Statements included in this report.

A.   Management's Discussion

Estelle Reyna, Inc. ("ERYA" or the "Company") was incorporated in
the  State of Nevada on April 21, 1999 as `Le Gourmet Co.,  Inc.'
Until  March  2003,  ERYA was implementing a  plan  to  market  a
variety of cookbooks in numerous categories and specialty gourmet
kitchen  products to retail consumers via the  Internet.   As  Le
Gourmet Co., Inc., ERYA had only limited start-up operations  and
generated negligible revenues.

In  February 2003, upon joining ERYA's management team, Dominique
Einhorn  and  Estelle Reyna contributed, free of any encumbrances
or  liens, certain assets and assigned certain revenue streams to
the  Company,  which resulted in a broader offering of  Internet-
based  products  and services.  In particular, Dominique  Einhorn
and  Estelle  Reyna assigned all revenues currently generated  by
their  online  properties, EstelleReyna.com and SearchEstelle.com
to ERYA.  Estelle Reyna and Dominique Einhorn also gifted to ERYA
at no cost the following assets:

1.   Domain names and web sites
   a)   www.EstelleReyna.com
   b)   www.SearchEstelle.com

2.   The Estelle Reyna ISS (interactive screen saver)

Finally,  Estelle  Reyna also assigned to  the  Company  all  her
modeling revenues earned starting February 14, 2003.  The initial
assignment has a duration of one year, renewable by the board  of
directors upon expiration.

In  the  initial approximately forty-eight month operating period
from April 21, 1999 (inception) to March 31, 2003, ERYA generated
$33,191  in  revenues  while  incurring  $126,027  in  costs  and
expenses.  This resulted in a cumulative net loss of $94,118  for
the  period,  which  is  equivalent  to  $0.01  per  share.   The
cumulative  net loss is attributable primarily to  the  costs  of
attracting   a  management  team  and  the  costs   of   start-up
operations.

Liquidity and Capital Resources

As  of  March  31,  2003, ERYA had $32,882  in  working  capital.
ERYA's  current assets as of March 31, 2003 consisted of  $18,764
in cash, $14,409 in receivables, and $1,163 in inventory.

ERYA  believes  that  it  has sufficient  resources  to  continue
operations   for   the  next  twelve  months.   However,   ERYA's
independent  auditors  have  expressed  substantial  doubt  about
ERYA's ability to continue as a going concern.

B.   Plan of Operation

ERYA  produces  proprietary multimedia content for print,  video,
and   Internet  applications  targeting  primarily  the  male   -
particularly, Hispanic - audience.  The lead-in product is a free
downloadable  interactive screen sever ("ISS") featuring  Estelle
Reyna,  a  Latin  model.   Enhanced by  an  innovative  marketing
platform,  Reyna's name and growing popularity provide ERYA  with
tools,  which  may be effective in the offering of a  variety  of
products  and  services, including consumer  electronics,  books,
music,  videos,  clothing and accessories,  cigars,  travel,  and
brokerage  services.   ERYA  plans  to  build  its  revenue  base
primarily through affiliate relationships with established online
retailers and pay-per-search advertising on www.SearchEstelle.com.




                            PAGE-11-




The  ISS  features  professional quality photo  sets  of  Estelle
Reyna.  The Company offers the ISS free of charge to the consumer
who  downloads  it  from  the www.EstelleReyna.com  web  site  or
selected  third party sites.  Initial test marketing of  the  ISS
suggests  that  the  content of the ISS has  a  wide  appeal  and
generates  downloads  from thousands of users,  originating  from
over  100  countries  worldwide.  The  admin  server  application
component  allows  administrators to set categories  of  content,
screen content, and duration of screen display and rotation.  The
updater  application runs in the Windows Desktop Tray.  When  the
application  is  running,  it  determines  whether  there  is  an
Internet connection and, if so, makes a request to the ISS server
for  new screens.  The ISS includes links to e-commerce sites and
includes web search functions.

Initially,  ERYA plans to focus its business development  efforts
on six revenue streams:
*    advertising revenue originating from the first known female-
     owned search engine, www.SearchEstelle.com;
*    affiliate commissions from a network of over 500 established
     online merchants;
*    merchandising revenue from autographed pictures and other
     promotional items;
*    revenue from corporate, fundraising, and goodwill
     sponsorships;
*    modeling and licensing work booked on behalf of Estelle Reyna; and
*    fees derived from the licensing of ERYA's marketing
     technology to third parties.

ERYA has entered into a marketing agreement with Prince Marketing
Group,  Inc. ("PMG") and granted PMG the rights to market Estelle
Reyna and to negotiate on behalf of her.  ERYA also entered  into
an  agreement with MBE 247 and Markwell Productions to broadcast,
for  a  minimum of 13 consecutive weeks commencing on  or  around
June  15th  2003,  the 30 minute show titled "Estelle's  America"
produced by ERYA.

ERYA's goal is to garner a small yet significant market share  of
the  overall U.S. consumer online shopping volume over  the  next
three  years  (2003-2005).  Roughly 80%  of  today's  e-merchants
offer  an  affiliate program.  Thus, there appear to  be  genuine
opportunities to share revenue and garner commissions from online
transactions.  ERYA intends to expand e-commerce offerings and is
pursuing revenue-sharing, co-branding, and other opportunities to
serve  as  a  comprehensive launching pad to e-commerce  for  its
target audience.

In  February  2003, the number of search clicks originating  from
www.SearchEstelle.com underwent a 300% increase  over  the  prior
month.    Combined  site  traffic  exceeded  two  million  unique
visitors  in  March  2003 and was on track to  reach  over  three
million  unique  visitors in April 2003.  In  ERYA's  estimation,
within  two  months  of  the launch,  the  reach  of  ERYA's  web
"properties"  became larger than that of such prominent  Internet
models as Cindy Margolis, Sofia Vergara, and Sarah Jane combined.

ERYA  counts  on  capitalizing on the success of  female-centered
business  models  such  as  those of  Martha  Stewart  and  Oprah
Winfrey.   ERYA's  strategy rests on successful  branding,  rapid
growth  of fan base, and creation of new and innovative  channels
of  distribution.   Strategic public relations and  the  lifelong
alignment of Estelle Reyna with non-profit causes should  further
enhance  the  Company's stature.  The Company is pursuing  an  PR
campaign via its PR agency, Associated Services, with offices  in
North Carolina and New York.




                            PAGE-12-




ERYA   continues  to  operate  its  website  www.legourmetco.com.
Because ERYA raised only the minimum of $25,000.00 in its  recent
registered  offering,  the implementation of  advanced  technical
features   of  the  website  (such  as  online  video   streaming
capabilities)   and  widespread  marketing   efforts   (such   as
promotional  mailing  campaigns, engagement of  public  relations
firms,  purchasing  of  website banner ads,  and  appearances  on
local,  regional and national cooking shows on network  or  cable
TV) is postponed until ERYA generates sufficient cash flow.

Item 3. Controls and Procedures

Based  on  their  most recent review, which was completed  within
ninety  days  of the filing of this report, ERYA's Officers  have
concluded  that  ERYA's disclosure controls  and  procedures  are
effective to ensure that information required to be disclosed  by
ERYA  in  the  reports it files or submits under  the  Securities
Exchange Act of 1934, as amended, is accumulated and communicated
to  ERYA's management, including its Officers, as appropriate  to
allow  timely  decisions regarding required  disclosure  and  are
effective to ensure that such information is recorded, processed,
summarized and reported within the time periods specified in  the
Securities and Exchange Commission's rules and forms.  There were
no  significant changes in ERYA's internal controls or  in  other
factors that could significantly affect those controls subsequent
to the date of their evaluation.






















                            PAGE-13-




                   PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 2. Changes in Securities.

In  February  2003, ERYA issued 5,000,000 shares of common  stock
(retroactively restated to reflect the split that took effect  in
March  2003) to Dominique Einhorn and 5,000,000 shares of  common
stock  (retroactively restated to reflect  the  split  that  took
effect in March 2003) to Estelle Reyna.  The Company issued these
shares as compensation to these two individuals for joining  ERYA
in  managerial capacities.  ERYA valued that issuance  of  common
stock  at  $0.05  per share.  At the time of  the  issuance,  Mr.
Einhorn  and  Ms.  Reyna  were  in possession  of  all  available
material information about ERYA.  Also, Mr. Einhorn and Ms. Reyna
had  a degree of financial sophistication, which allowed them  to
make  an independent assessment of the investment merits of ERYA.
On  the  basis of these facts, ERYA claims that the  issuance  of
stock  to  Mr.  Einhorn  and  Ms. Reyna  was  qualified  for  the
exemption  from  registration contained in Section  4(2)  of  the
Securities Act of 1933.

Also in February 2003, the Board of Directors of ERYA unanimously
approved  a  5-for-1  forward stock split, recorded  as  a  stock
dividend to each of the holders of common stock of the Company at
the rate of four shares of common stock for each share then owned
with  a record date of February 28, 2003 and a distribution  date
of March 3, 2003.

Recent Registered Offering

------------------------------------------------------------------------------
                                              Actual Use of Proceeds
                                      ----------------------------------------
         Item           Intended Use   Period from       Three       Three
                        as Described    September        Months      Months
                             in         25, 2002         Ended       Ended
                         Prospectus     (Date of        December     March
                                       Termination        31,         31,
                                         of the           2002        2003
                                       Offering)
                                        through
                                      March 31, 2003
------------------------------------------------------------------------------

Offering Expenses          $8,210.00     $8,339.25     $8,339.25       $0.00
------------------------------------------------------------------------------
Website Development &      $5,000.00     $4,000.00     $4,000.00       $0.00
Maintenance

Inventory                  $3,000.00     $1,186.65     $1,186.65       $0.00
Computer Hardware &        $1,000.00       $619.95       $619.95       $0.00
Software

Marketing                  $2,000.00     $1,391.15     $1,000.00     $391.15

Office Supplies and          $500.00       $164.29        $34.29     $130.00
Other Expenses

General Working Capital    $5,290.00     $9,298.71     $2,895.00   $6,403.71
------------------------------------------------------------------------------
Total                     $25,000.00    $25,000.00    $18,075.14   $6,924.86
==============================================================================

The   SB-2  Registration  Statement  filed  by  ERYA  and  deemed
effective  by  the U.S. Securities and Exchange  Commission  (the
"SEC")  as of August 6, 2002 (SEC File No. 333-86518), offered  a
minimum  of  500,000  and a maximum of 2,000,000  shares  of  the
Company's  $0.001 par value common stock at a price of $0.05  per
share  pursuant  to  a self-underwritten offering.   A  total  of
500,000  shares were sold by the Company to twenty  investors  in
conjunction  with  the registered offering for  an  aggregate  of
$25,000.00.   The  direct and indirect expenses of  the  offering
totaled approximately $8,339.25.  The net proceeds to the Company
were $16,660.75.  On September 25, 2002, ERYA closed the offering
and  deregistered  the unsold shares.  Taking  into  account  the
split that took effect in March 2003, the actual number of shares
of  common  stock owned by the investors in the  offering  as  of
March   31,   2003  was  approximately  2,500,000.   During   the
approximately  six-month period from the date of  termination  of
the  offering  and  March 31, 2003, ERYA used a  portion  of  the
proceeds from the offering as outlined in the table above.




                            PAGE-14-




Of   the  total  amount  of  the  offering  expenses,  ERYA  paid
approximately  $6,745.00 directly to Michelle  R.  Quinlan  as  a
reimbursement of expenses in connection with the offering,  which
Michelle R. Quinlan previously advanced on behalf of the Company.
ERYA  paid no other portion of the offering expenses in the  form
of  direct  or indirect payments to directors, officers,  general
partners  of  the Company or their associates; to persons  owning
ten (10) percent or more of any class of equity securities of the
Company;  or  to  affiliates  of  the  Company.   ERYA  paid  the
remaining   portion   of  the  offering  expenses   directly   to
unaffiliated  parties,  including a  legal  counsel,  a  licensed
escrow agent, and a securities consultant.

From  the  net  proceeds of the offering, ERYA paid approximately
$2,498.00  directly to Michelle R. Quinlan as a reimbursement  of
expenses  on inventory, computer hardware & software,  and  other
general business expenses not connected with the offering,  which
Michelle R. Quinlan previously advanced on behalf of the Company.
ERYA  used  no other portion of the net proceeds in the  form  of
direct  or  indirect  payments  to directors,  officers,  general
partners  of  the Company or their associates; to persons  owning
ten (10) percent or more of any class of equity securities of the
Company;  or to affiliates of the Company.  Other disclosed  uses
of  the  net  proceeds involved direct payments  to  unaffiliated
parties.

The  actual uses of proceeds described above were consistent with
the  anticipated uses of proceeds described in the Prospectus for
the offering with the exception of general working capital.  ERYA
had  to  allocate a larger portion of the net proceeds  from  the
offering  to  general  working capital, primarily  because  of  a
substantial  increase  in  the cost  of  complying  with  federal
securities regulations.

Item 3. Defaults Upon Senior Securities.

None.

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

None.

Item 5. Other Information.

On  April  1,  2003, ERYA entered into an Independent  Contractor
Agreement  with Matthew Boyce.  ERYA has entered into a marketing
agreement  with Prince Marketing Group, Inc. ("PMG") and  granted
PMG the rights to market Estelle Reyna and to negotiate on behalf
of  her.   ERYA also entered into an agreement with MBE  247  and
Markwell   Productions  to  broadcast,  for  a  minimum   of   13
consecutive weeks commencing on or around June 15th 2003, the  30
minute show titled "Estelle's America" produced by ERYA.

Copies of the agreements are attached as exhibits.





                            PAGE-15-




Item 6. Exhibits and Reports on Form 8-K.

(a)  Exhibits required by Item 601 of Regulation S-B

 Exhibit           Name and/or Identification of Exhibit
 Number

   3.          Articles of Incorporation & By-Laws
               (a)  Articles of Incorporation of Le Gourmet Co., Inc.
                    filed on June 21, 2001, incorporated by reference to
                    the Registration Statement on Form SB-2, as amended,
                    filed with the SEC on June 19, 2002.
               (b)  Bylaws of Le Gourmet Co., Inc. adopted on June 21,
                    2001, incorporated by reference to the Registration
                    Statement on Form SB-2, as amended, filed with the SEC
                    on June 19, 2002.
               (c)  Certificate Of Amendment of Articles of
                    Incorporation of Le Gourmet, Inc., incorporated by
                    reference to the Information Statement on Form 14(C),
                    filed with the SEC on March 24, 2003.

  10.          Material Contracts
               (a)  Publishing Contract/Release Form, incorporated by
                    reference to the Registration Statement on Form SB-2,
                    as amended, filed with the SEC on June 19, 2002.
               (b)  Correspondence with Mr. Einhorn and Ms. Reyna
                    Regarding a Gift of Assets and Assignment of Revenues
                    incorporated by reference to the Annual Report on Form
                    10-KSB filed with the SEC on March 13, 2003.
               (c)  Independent Contractor Agreement with Matthew Boyce
               (d)  Marketing Agreement between Prince Marketing
                    Group, Inc. and Estelle Reyna.
               (e)  Broadcast Agreement between MBE 247, Markwell
                    Productions, and Estelle Reyna Incorporated.

  99.          Additional Exhibits
                    Certification Pursuant to Title 18, United States Code,
                    Section 1350, as Adopted Pursuant to Section 906 Of The
                    Sarbanes-Oxley Act Of 2002.


 (b) Reports on Form 8-K

During the first quarter of 2003, ERYA filed the following Current Reports
on Form 8-K:

   Date of Report          Date Filed           Items Reported
---------------------------------------------------------------------
  February 18, 2003     February 18, 2003    Item 3. Other Events.





                            PAGE-16-





                           SIGNATURES

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

                       Estelle Reyna, Inc.
                       -------------------
                          (Registrant)


     Signature                        Title                         Date
     ---------                       -------                        ----

/s/ Michelle R. Quinlan      President & CEO, Director           May 2, 2003
-----------------------
Michelle R. Quinlan

/s/ Michael G. Quinlan       Secretary, Treasurer, Director      May 2, 2003
----------------------
 Michael G. Quinlan

/s/ Michael G. Quinlan       Principal Financial Officer         May 2, 2003
----------------------
 Michael G. Quinlan

/s/ Michael G. Quinlan       Principal Accounting Officer        May 2, 2003
----------------------
 Michael G. Quinlan

















                            PAGE-17-




    Certification pursuant to the Sarbanes-Oxley Act of 2002

I, Michelle R. Quinlan, President & CEO of Estelle Reyna, Inc.,
certify that:

1.    This  quarterly report fully complies with the requirements
    of Section 13 or 15(d) of the Securities Exchange Act of 1934 and
    that the information contained in this quarterly report fairly
    presents, in all material respects, the financial condition and
    results of operations of the registrant;

2.    I  have  reviewed this quarterly report on Form  10-QSB  of
    Estelle Reyna, Inc.;

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

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

5.     The  registrant's  other  certifying  officer  and  I  are
    responsible for establishing and maintaining disclosure controls
    and procedures (as defined in Exchange Act Rules 13a-14 and 15d-
    14) for the registrant and we have:
    a)   designed such disclosure controls and procedures to ensure
         that material information relating to the registrant, including
         its consolidated subsidiaries, is made known to us by others
         within those entities, particularly during the period in which
         this quarterly report is being prepared;
    b)   evaluated the effectiveness of the registrant's disclosure
         controls and procedures as of a date within 90 days prior to the
         filing date of this quarterly report ("Evaluation Date"); and
    c)   presented in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures based on
         our evaluation as of the Evaluation Date;

6.    The  registrant's  other  certifying  officer  and  I  have
    disclosed,  based  on  our  most recent  evaluation,  to  the
    registrant's auditors and the audit committee of the registrant's
    board  of  directors  [or persons performing  the  equivalent
    function]:
    a)   all significant deficiencies in the design or operation of
         internal controls which could adversely affect the registrant's
         ability to record, process, summarize and report financial data
         and have identified for the registrant's auditors any material
         weaknesses in internal controls; and
    b)   any fraud, whether or not material, that involves management
         or  other  employees  who have a significant  role  in  the
         registrant's internal controls; and

7.    The  registrant's  other  certifying  officer  and  I  have
    indicated in this quarterly report whether or not there  were
    significant changes in internal controls or in other factors that
    could significantly affect internal controls subsequent to our
    most recent evaluation, including any corrective actions with
    regard to significant deficiencies and material weaknesses.

Date:     May 2, 2003

By:  /s/ Michelle R. Quinlan
    --------------------------
Michelle R. Quinlan, President & CEO




                             -PAGE-




    Certification pursuant to the Sarbanes-Oxley Act of 2002

I, Michael G. Quinlan, Secretary and Treasurer of Estelle Reyna,
Inc., certify that:

1.    This  quarterly report fully complies with the requirements
    of Section 13 or 15(d) of the Securities Exchange Act of 1934 and
    that the information contained in this quarterly report fairly
    presents, in all material respects, the financial condition and
    results of operations of the registrant;

2.    I  have  reviewed this quarterly report on Form  10-QSB  of
    Estelle Reyna, Inc.;

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

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

5.     The  registrant's  other  certifying  officer  and  I  are
    responsible for establishing and maintaining disclosure controls
    and procedures (as defined in Exchange Act Rules 13a-14 and 15d-
    14) for the registrant and we have:
    a)   designed such disclosure controls and procedures to ensure
         that material information relating to the registrant, including
         its consolidated subsidiaries, is made known to us by others
         within those entities, particularly during the period in which
         this quarterly report is being prepared;
    b)   evaluated the effectiveness of the registrant's disclosure
         controls and procedures as of a date within 90 days prior to the
         filing date of this quarterly report ("Evaluation Date"); and
    c)   presented in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures based on
         our evaluation as of the Evaluation Date;

6.    The  registrant's  other  certifying  officer  and  I  have
    disclosed,  based  on  our  most recent  evaluation,  to  the
    registrant's auditors and the audit committee of the registrant's
    board  of  directors  [or persons performing  the  equivalent
    function]:
    a)   all significant deficiencies in the design or operation of
         internal controls which could adversely affect the registrant's
         ability to record, process, summarize and report financial data
         and have identified for the registrant's auditors any material
         weaknesses in internal controls; and
    b)   any fraud, whether or not material, that involves management
         or  other  employees  who have a significant  role  in  the
         registrant's internal controls; and

7.    The  registrant's  other  certifying  officer  and  I  have
    indicated in this quarterly report whether or not there  were
    significant changes in internal controls or in other factors that
    could significantly affect internal controls subsequent to our
    most recent evaluation, including any corrective actions with
    regard to significant deficiencies and material weaknesses.

Date:     May 2, 2003

By:  /s/ Michael G. Quinlan
    ------------------------
Michael G. Quinlan, Secretary and Treasurer




                             -PAGE-