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 September 30, 2000

  [ ]     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                                   ACT OF 1934

                   For the transition period from          to
                                                  --------    --------

                         Commission file number 0-27737
                                                -------


                              eSportbike.com, Inc.
                              --------------------
        (Exact name of small business issuer as specified by its charter)



             NEVADA                                         77-0454856
-------------------------------                ---------------------------------
(State or other jurisdiction of                (IRS Employer Identification No.)
Incorporation or organization)

       Suite #6 - 8415 Granville Street, Vancouver, B.C., Canada, V6P 4Z9
       ------------------------------------------------------------------
                    (Address of principal executive offices)

                                 (604) 687-6627
                                 --------------
                           (Issuers telephone number)

                      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  practical  date:  May 11, 2000  16,400,000
                                                ------------------------

Transitional  Small  Business  Disclosure  Format  (check  one).  Yes [ ] No [x]


<PAGE>
                                     PART I

Item  1.          Financial  Statements




                            REVIEW ENGAGEMENT REPORT




To  the  Shareholders  of
eSportbike.com,  Inc.

I  have  reviewed  the balance sheet of eSportbike.com, Inc. as at September 30,
2000 and the statements of operations, deficit and cash flows for the nine-month
period  then  ended.  My  review  was made in accordance with generally accepted
standards for review engagements and accordingly consisted primarily of enquiry,
analytical  procedures  and  discussion related to information supplied to me by
management.

A review does not constitute an audit and consequently I do not express an audit
opinion  on  these  financial  statements.

Based  on  my  review nothing has come to my attention that causes me to believe
that these financial statements are not, in all material respects, in accordance
with  generally  accepted  accounting  principles.

The  balance  sheet  as  at  December 31, 1999 and the statements of operations,
deficit  and  cash  flows  for  the  period  then  ended  were reviewed by other
accountants.



Vancouver,  Canada
                                                   /s/ JAMES  STAFFORD  C.A.
October 31, 2000                                   Chartered Accountant


<PAGE>
<TABLE>
<CAPTION>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Balance  Sheet
(Unaudited)
(Expressed  in  U.S.  dollars)
==================================================================================================
                                                                         As at           As at
                                                                      September 30    December 31
                                                                          2000           1999
--------------------------------------------------------------------------------------------------
<S>                                                                  <C>             <C>

ASSETS

Current assets
  Cash                                                               $       1,241   $          -
  Accounts receivable                                                        3,151          6,677
                                                                     --------------  -------------

                                                                             4,392          6,677

Capital assets                                                               8,163              -
                                                                     --------------  -------------

                                                                     $      12,555   $      6,677
==================================================================================================

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities
  Accounts payable and accrued liabilities                           $       7,460   $      2,751

Due to shareholders                                                        180,110              -
                                                                     --------------  -------------

                                                                           187,570          2,751
                                                                     --------------  -------------

Shareholders' equity
  Capital stock
    Authorized
      100,000,000 common shares with a par value of $.001 per share
    Issued
      16,400,000 common shares at September 30, 2000 and
      5,400,000 shares at December 31, 1999                                 16,400          5,400
    Additional paid-in capital                                               3,812          3,812
  Deficit                                                                 (195,227)        (5,286)
                                                                     --------------  -------------

                                                                          (175,015)         3,926
                                                                     --------------  -------------

                                                                     $      12,555   $      6,677
==================================================================================================
</TABLE>
Approved  by  the  Board:


_____________________________Director     _____________________________Director

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


                                        1
<PAGE>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Statement  of  Operations  and  Deficit
(Unaudited)
(Expressed  in  U.S.  dollars)
===================================================================
                                               For the period from
                                                   The date of
                                 For the        Inception of the
                                Nine-month      Development Stage
                               Period ended    On July 9, 1999 to
                               September 30        December 31
                                   2000               1999
-------------------------------------------------------------------

REVENUE
  Advertising                 $       3,614   $                  -
  Interest income                       672                      -
                              --------------  ---------------------

                                      4,286                      -
                              --------------  ---------------------

EXPENSES
  Accounting and legal                4,420                      -
  Advertising and promotion          84,685                      -
  Amortization                        5,275                      -
  Automotive                            750                      -
  Bank charges and interest             405                      -
  Consulting fees                     8,279                      -
  Insurance                           1,020                      -
  Meals and entertainment               501                      -
  Office and miscellaneous            9,001                  5,286
  Rent                                7,644                      -
  Salaries and wages                 53,882                      -
  Telephone                           1,841                      -
  Transfer fees                       1,262                      -
  Travel                             15,262                      -
                              --------------  ---------------------

                                    194,227                  5,286
                              --------------  ---------------------

Net loss for the period            (189,941)                (5,286)

Deficit, beginning of period         (5,286)                     -
                              --------------  ---------------------

Deficit, end of period        $    (195,227)  $             (5,286)
===================================================================

Loss per share                $       (0.01)  $              (0.00)
===================================================================


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


                                        2
<PAGE>
<TABLE>
<CAPTION>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Statement  of  Cash  Flows
(Unaudited)
(Expressed  in  U.S.  dollars)
=================================================================================================
                                                                             For the period from
                                                                                 The date of
                                                               For the        Inception of the
                                                              Nine-month      Development Stage
                                                             Period ended    On July 9, 1999 to
                                                             September 30        December 31
                                                                 2000               1999
-------------------------------------------------------------------------------------------------
<S>                                                         <C>             <C>

Cash flows from operating activities
  Net loss for the period                                   $    (189,941)  $             (5,286)
    Item not affecting cash
      Amortization of capital assets                                5,275                      -
                                                            --------------  ---------------------

                                                                 (184,666)                (5,286)
                                                            --------------  ---------------------

  Changes in non-cash working capital items
    Accounts receivable                                            (3,151)                (6,677)
    Accounts payable and accrued liabilities                        4,709                  2,751
                                                            --------------  ---------------------

                                                                    1,558                 (3,926)
                                                            --------------  ---------------------

                                                                 (183,108)                (9,212)
                                                            --------------  ---------------------

Cash flows from investing activities
  Purchase of capital assets                                      (13,438)                     -
                                                            --------------  ---------------------

Cash flows from financing activities
  Due to shareholders                                             186,787                      -
  Issuance of capital stock                                        11,000                  5,400
  Increase in additional paid-in capital                                -                  3,812
                                                            --------------  ---------------------

                                                                  197,787                  9,212
                                                            --------------  ---------------------

Increase in cash, being cash end of period                  $       1,241   $                  -
=================================================================================================

Cash paid during the period for interest                    $           -   $                  -
=================================================================================================

Cash paid during the period for franchise and income taxes  $           -   $                250
=================================================================================================
</TABLE>


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


                                        3
<PAGE>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Notes  to  Financial  Statements
(Unaudited)
(Expressed  in  U.S.  dollars)
For  the  nine-month  period  ended  September  30,  2000
================================================================================

1.   Nature  of  Operations

     The Company was incorporated under the laws of the state of Nevada on April
     7, 1997. The Company was inactive from its date of  incorporation  on April
     7, 1997 to July 9, 1999.  The Company is  developing  an  Internet  website
     which  provides  community,  content  and  commerce  for the sport bike and
     motorcycle enthusiast.

     These  financial  statements have been prepared in accordance with Canadian
     generally  accepted  accounting  principles  with the  assumption  that the
     Company will be able to realize its assets and discharge its liabilities in
     the  normal  course of  business  rather  than  through a process of forced
     liquidation.  Continued  operations  of the  Company are  dependent  on the
     Company's ability to receive continued  financial support,  complete public
     equity financing, or generate profitable operations in the future.

2.   Significant  Accounting  Policies

     Cash  and  cash  equivalents

     Cash  and  cash equivalents represent highly liquid market investments with
     original  maturity  of  three  months  or  less.

     Capital  assets  and  amortization

     Capital assets are recorded at cost and  amortization  is calculated  using
     the  straight-line  method over the estimated  economic useful lives of the
     related assets as follows:

          Furniture                    5  years  straight  line
          Computer  hardware           3  years  straight  line
          Computer  software           1  year  straight  line
          Intangibles                  2  years  straight  line

     Use  of  estimates

     The  preparation  of financial  statements  in  conformity  with  generally
     accepted accounting  principles,  requires management to make estimates and
     assumptions  which affect the reported amounts of assets and liabilities at
     the date of the financial statements and the reported amount of revenue and
     expenses during the reporting period.  Actual results may differ from these
     estimated amounts.

     Financial  instruments

     Financial  instruments  are  initially  recorded at  historical  costs.  If
     subsequent  circumstances  indicate  that a  decline  in  fair  value  of a
     financial  instrument  is other  than  temporary,  the  financial  asset is
     written-down to its fair value.


                                        4
<PAGE>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Notes  to  Financial  Statements
(Unaudited)
(Expressed  in  U.S.  dollars)
For  the  nine-month  period  ended  September  30,  2000
================================================================================

     Loss  per  share

     Loss per share is calculated  using the weighted  average  number of shares
     outstanding  during the period.  For the nine-month  period ended September
     30, 2000,  the weighted  average  number of common shares  outstanding  was
     16,400,000.

     Foreign  exchange

     The  functional  currency  of  the  Company  is  Canadian  dollars.  Income
     statement  items are translated into U.S.  dollars at the average  exchange
     rate during the period.

     At the  balance  sheet  date,  monetary  items are  adjusted to reflect the
     exchange rate in effect at that time.

     Exchange  gains and losses  arising on the  translation  or  settlement  of
     foreign   currency   denominated   monetary   items  are  included  in  the
     determination of net income for the current period.

3.   Asset  Acquisition

     On March 2, 2000 the Company entered into an agreement whereby the Company,
     in a reverse  merger,  purchased  the assets of  eSportbike.com,  Inc.  The
     Company also changed its name to  eSportbike.com,  Inc. The purchase  price
     consisted of CDN$10,000 (US$6,793) and the assumption of liabilities in the
     amount of CDN$113,000. The assumption of liabilities was later renegotiated
     to CDN$1.

4.   Capital  assets

     ===========================================================================
                                                 Accumulated
                                     Cost        Amortization   Net book value
     ---------------------------------------------------------------------------

     Computer  equipment         $     4,506     $     1,127     $     3,379
     Furniture and equipment             225              34             191
     Intangibles                       6,793           3,396           3,397
     Software                          1,914             718           1,196
                                 -----------     -----------     -----------

                                 $    13,438     $     5,275     $     8,163
     ===========================================================================

5.   Due  to  Shareholders

     Amounts due to shareholder are non-interest bearing,  unsecured and have no
     fixed terms of repayment.


                                        5
<PAGE>
eSportbike.com,  Inc.
(A  Development  Stage  Company)
Notes  to  Financial  Statements
(Unaudited)
(Expressed  in  U.S.  dollars)
For  the  nine-month  period  ended  September  30,  2000
================================================================================

6.   Capital  Stock

     ===========================================================================
                                                       Number of
                                                         Shares         Amount
     ---------------------------------------------------------------------------
     Authorized
        100,000,000  common shares with a par value of $0.001 each
     Issued
        Balance  at  December 31, 1999                 5,400,000     $     5,400
        Additional  paid-in  capital                           -           3,812
           Stock  issuance                            11,000,000          11,000
                                                     -----------     -----------

        Balance at September 30, 2000                 16,400,000     $    20,212
     ===========================================================================

     On May 6, 1999 the Board of  Directors  authorized a 1,000 to 1 stock split
     and changed the authorized  number of shares to 100,000,000  shares and the
     par  value to $.001  for the  Company's  common  stock.  As a result of the
     split, 999,000 shares were issued.

     On February 23, 2000 the Board of Directors  authorized  the  acceptance of
     800,000  restricted  common  shares  returned  to the Company by its former
     Officer and Director. The shares were canceled immediately upon receipt.

     On February  23,  2000 the Board of  Directors  authorized  a 27 to 1 stock
     split.  As a result of this split the Company has issued  5,200,000  common
     shares.  All  references in the  accompanying  financial  statements to the
     number of common shares and  per-share  amounts for 1999 have been restated
     to reflect the stock split and cancellation of shares.

7.   Related  party  transactions

     During the period, the Company signed employment  contracts with two of its
     current shareholders.  The Company has issued 10,000,000 common shares with
     a total value of $10,000 as compensation for these employment contracts.

8.   Comparative  Figures

     Certain prior period's figures have been restated to conform to the current
     period's presentation.

9.   United  States  Generally  Accepted  Accounting  Policies

     These financial  statements have been prepared in accordance with generally
     accepted accounting  principles in Canada.  These financial statements also
     comply,  in all material  aspects,  with  accounting  principles  generally
     accepted  in the  United  States  and  the  rules  and  regulations  of the
     Securities and Exchange Commission.


                                        6
<PAGE>
Item  2.      Management's  Discussion  and  Analysis  of  Plan of Operation

     Since  re-launching  eSportbike.com  in March of 2000, the site has enjoyed
significant  growth.  Monthly  banner  ad  views  increased  from  approximately
500,000  in  June  2000  to over 1,300,000 in September 2000. We expect to enjoy
continued  growth as we execute on our plan to be the webs largest community and
e-commerce  destination  for  the  sport  bike  and  motorcycle  enthusiast.

     eSportbike  was  not  in full operations during 1999 and 1998 and thus, the
revenues  generated  are not representative of those that will be generated once
eSportbike  becomes  fully  operational.  Revenues  are  not  yet  sufficient to
support  eSportbike's  operating  expenses  and  are  not expected to reach such
levels  until the first or second quarter of 2001. Since eSportbike's formation,
it  has funded its operations and capital expenditures primarily through private
placements  of  debt  and  equity  securities eSportbike expects that it will be
required  to seek additional financing in the future.  There can be no assurance
that such financing will be available at all or available on terms acceptable to
eSportbike.

Plan  of  Operation

     eSportbike was organized for the purpose of creating a corporate vehicle to
seek,  investigate  and,  if such investigation warrants, acquire an interest in
one  or  more  business opportunities presented to it by persons or firms who or
which  desire  to  seek  perceived  advantages  of  a publicly held corporation.

     eSportbike  may  incur  significant post-merger or acquisition registration
costs  in  the event management wishes to register a portion of their shares for
subsequent  sale.  eSportbike  will  also incur significant legal and accounting
costs  in  connection  with  the  acquisition  including  the costs of preparing
post-effective  amendments,  Forms  8-K,  agreements  and  related  reports  and
documents.

     eSportbike will not have sufficient funds (unless it is able to raise funds
in  a private placement) to undertake any significant development, marketing and
manufacturing of the products acquired.  Accordingly, following the acquisition,
eSportbike  will,  in  all likelihood, be required to either seek debt or equity
financing or obtain funding from third parties, in exchange for which eSportbike
may be required to give up a substantial portion of its interest in the acquired
product.  There  is  no  assurance that eSportbike will be able either to obtain
additional  financing  or  interest  third  parties in providing funding for the
further  development,  marketing  and  manufacturing  of  any products acquired.

     The  e-commerce  industry  is  an  intensely  competitive  one, where brand
recognition,  quality  of  site  content,  merchandise  selection,  convenience,
prices,  and  service  are  critical  factors.  eSportbike  has many established
competitors,  ranging  from  similar  local  single  unit  operations  to  large
multi-national operations.  Some of these competitors have substantially greater
financial resources and may be established or indeed become established in areas
where  eSportbike operates.  The industry may be affected by changes in customer
tastes,  economic, and demographic trends.  Factors such as inflation, increased
supplies  costs  and the availability of suitable employees may adversely affect
the  entertainment industry in general and eSportbike in particular.  In view of
eSportbike's limited financial resources and management availability, eSportbike
will  continue  to  be  at  a  significant  competitive  disadvantage  vis-a-vis
eSportbike's  competitors.

Results  of  Operations

     From  April 7, 1997 to July 9, 1999 eSportbike was an inactive corporation.
From  July  9, 1999 eSportbike was a development stage company and had not begun
principal  operations.  Accordingly,  comparisons  with  prior  periods  are not
meaningful.

Liquidity  and  Capital  Resources

     eSportbike  has met its capital requirements through the sale of its Common
Stock  .

     Since  eSportbike's  re-activation  in July 9, 1999, eSportbike's principal
capital  requirements  have  been  the funding of the development of eSportbike.


                                        7
<PAGE>
     After  the  completion  of  its  expansion plans, eSportbike expects future
development and expansion will be financed through cash flow from operations and
other  forms  of  financing  such  as  the  sale  of  additional equity and debt
securities,  capital leases and other credit facilities. There are no assurances
that  such  financing  will  be  available  on  terms acceptable or favorable to
eSportbike.

Government  Regulations

     eSportbike  is  subject  to  all  pertinent  Federal, State, and Local laws
governing  its business.  eSportbike is subject to licensing and regulation by a
number of authorities in its Province (State) or municipality. These may include
health,  safety, and fire regulations.  eSportbike's operations are also subject
to  Federal  and  State  minimum  wage  laws  governing  such matters as working
conditions  and  overtime.

Competition

     eSportbike faces competition from a wide variety of sport bike specific web
sites,  many  of  which  have  substantially  greater  financial,  marketing and
technological  resources  than  eSportbike.

     The  marketplace for Sport Bike specific web sites is still in its infancy.
Many  of  the web sites are not commercial, and the biggest commercial sites are
almost  all  strictly  relying on advertisers and not e-commerce sales.  Several
sites  compete in this market, but no one has emerged as an industry leader.  We
have  identified  competition  in  terms  of  specific  content  and  e-commerce
applications  that  are  relevant  to  our  industry.

Employees

     At  September  30,  2000,  eSportbike  had  2  full-time  employees.


                                        8
<PAGE>
                           PART II - OTHER INFORMATION


Item  1.      Legal  Proceedings

     eSportbike is not a party to any pending legal proceedings, and to the best
of  eSportbike's  knowledge,  none of eSportbike's assets are the subject of any
pending  legal  proceedings.

Item  2.      Change  in  Securities

     During  the  third  quarter  of the fiscal year covered by this report, (i)
eSportbike  did  not  modify  the  instruments  defining  the  rights  of  its
shareholders,  (ii)  no  rights of any shareholders were limited or qualified by
any  other  class  of  securities,  and  (iii)  eSportbike  did  not  sell  any
unregistered  equity  securities.


Item  3.      Defaults  Upon  Senior  Securities

     During  the  third  quarter  of  the fiscal year covered by this report, no
material  default  has  occurred with respect to any indebtedness of eSportbike.
Also  during this quarter, no material arrearage in the payment of dividends has
occurred.

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

     No  matter  was  submitted  to  a  vote  of  security  holders, through the
solicitation  of  proxies  or otherwise, during the second quarter of the fiscal
year  covered  by  this  report

Item  5.      Other  Information



Item  6.      Exhibits  and  Reports  on  Form  8-K

     There  were  no  reports on Form 8-K filed by eSportbike during the quarter
ended  September  30,  2000.


                                        9
<PAGE>
                                   SIGNATURES


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

                              ESPORTBIKE.COM, INC.
                                  (Registrant)


Date:     October 31, 2000               By:      /s/  Robert  Eyre  McLauchlan
                                                  -----------------------------
                                         Name:    Robert  Eyre  McLauchlan
                                                  ------------------------
                                         Title:   CEO, Secretary and Director
                                                  ---------------------------


Date:     October 31, 2000               By:      /s/  Kent  Douglas  Courtice
                                                  ----------------------------
                                         Name:    Kent  Douglas  Courtice
                                                  -----------------------
                                        Title:    President  and  Director
                                                  ------------------------


                                       10
<PAGE>