<PAGE>   1
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

(Mark One)

[X]              QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                 SECURITIES EXCHANGE ACT OF 1934
                 FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2000.

                                       OR

[ ]               TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934
                  FOR THE TRANSITION FROM _______ TO ________.

                         COMMISSION FILE NUMBER 0-29369

                        MORNING SPLENDOR MANAGEMENT, INC.
                 ----------------------------------------------
                 (Name of Small Business Issuer in its charter)


                Nevada                                    88-0409146
   -------------------------------                    -------------------
   (State or other jurisdiction of                     (I.R.S. Employer
    incorporation or organization)                    Identification No.)


1105 Terminal Way, Suite 202 Century Park
              Reno, Nevada                                  89502
-----------------------------------------                 ----------
(Address of principal executive offices)                  (Zip code)

                                       N/A
                 ----------------------------------------------
                 (Former name, former address and former fiscal
                      year, if changed since last report.)

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

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:

         At September 30, 2000, there were outstanding 2,100,000 shares of the
         Registrant's Common Stock, $.001 par value.

Transitional Small Business Disclosure Format: Yes [ ]   No [X]


<PAGE>   2



                                     PART I

                              FINANCIAL INFORMATION

Item I.   Financial Statements

















                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A DEVELOPMENT STAGE COMPANY)


                              FINANCIAL STATEMENTS
                               September 30, 2000
                                December 31, 1999





<PAGE>   3


                                TABLE OF CONTENTS

                                                                    PAGE

   ACCOUNTANT'S LETTER                                                 1
   ---------------------------------------------------------------------

   BALANCE SHEET - ASSETS                                              2
   ---------------------------------------------------------------------

   BALANCE SHEET - LIABILITIES AND STOCKHOLDERS' EQUITY                3
   ---------------------------------------------------------------------

   STATEMENT OF OPERATIONS                                           4-5
   ---------------------------------------------------------------------

   STATEMENT OF STOCKHOLDERS' EQUITY                                   6
   ---------------------------------------------------------------------

   STATEMENT OF CASH FLOWS                                           7-8
   ---------------------------------------------------------------------

   NOTES TO FINANCIAL STATEMENTS                                    9-13
   ---------------------------------------------------------------------


<PAGE>   4



1582 Tulita Drive                                          OFFICE (702) 361-8414
Las Vegas, NV 89123                                        FAX NO.(702) 896-0278

                          INDEPENDENT AUDITORS' REPORT

Board of Directors                                              October 17, 2000
MORNING SPLENDOR MANAGEMENT, INC.
Las Vegas, Nevada

         I have audited the accompanying Balance Sheets of MORNING SPLENDOR
MANAGEMENT, INC. (A Development Stage Company), as of September 30, 2000, and
December 31, 1999, and the related statements of stockholders' equity for
September 30, 2000, and December 31, 1999, and statements of operations and cash
flows for the three months ended September 30, 2000, and June 30, 1999, for the
nine months ended September 30, 2000, and June 30, 1999, and the two years ended
December 31, 1999, and December 31, 1998, and the period December 6, 1996,
(inception), to September 30, 2000. These financial statements are the
responsibility of the Company's management. My responsibility is to express an
opinion on these financial statements based on my audit.

         I conducted my audit in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
I believe that my audit provides a reasonable basis for my opinion.

         In my opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of MORNING SPLENDOR
MANAGEMENT, INC. (A Development Stage Company), as of September 30, 2000, and
December 31, 1999, and the related statements of stockholders' equity for
September 30, 2000, and December 31, 1999, and statements of operations and cash
flows for the three months ended September 30, 2000, and June 30, 1999, for the
nine months ended September 30, 2000, and June 30, 1999, and the two years ended
December 31, 1999, and December 31, 1998, and the period December 6, 1996,
(inception), to September 30, 2000, in conformity with generally accepted
accounting principles.

         The accompanying financial statements have been prepared assuming the
Company will continue as a going concern. As discussed in Note #5 to the
financial statements, the Company has had no operations and has no established
source of revenue. This raises substantial doubt about its ability to continue
as a going concern. Management's plan in regard to these matters is described in
Note #5. These financial statements do not include any adjustments that might
result from the outcome of this uncertainty.


/s/BARRY L. FRIEDMAN
---------------------------
Barry L. Friedman
Certified Public Accountant

<PAGE>   5



                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                                  BALANCE SHEET


                                     ASSETS

<TABLE>
<CAPTION>

                                         9 Mos. Ending       Year Ended
                                         Sept. 30, 2000      Dec.31, 1999
                                         --------------      -------------
<S>                                      <C>                  <C>

CURRENT ASSETS                           $            0      $           0
                                         --------------      -------------

     TOTAL CURRENT ASSETS                $            0      $           0
                                         --------------      -------------


OTHER ASSETS                             $            0      $
                                         --------------      -------------

     TOTAL OTHER ASSETS                  $            0      $           0
                                         --------------      -------------


     TOTAL ASSETS                        $            0      $           0
                                         --------------      -------------
</TABLE>












    The accompanying notes are an integral part of these financial statements




                                      - 2 -
<PAGE>   6


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                                  BALANCE SHEET


                      LIABILITIES AND STOCKHOLDERS' EQUITY


<TABLE>
<CAPTION>
                                            9 Mos. Ending         Year Ended
                                            Sept. 30, 2000       Dec.31, 1999
                                            --------------      -------------
<S>                                         <C>                 <C>
CURRENT LIABILITIES

     Officers Advances (Note #8)            $       24,821      $         350
                                            --------------      -------------

TOTAL CURRENT LIABILITIES                   $       24,821      $         350
                                            --------------      -------------


STOCKHOLDERS EQUITY (Note #4)

Common stock, $.001 par value
authorized 25,000,000 shares
issued and outstanding at
December 31, 1999 - 2,100,000 shares                            $       2,100
September 30, 2000 - 2,100,000 shares       $        2,100

     Additional paid in Capital                          0                  0

     Accumulated loss during
     the development stage                         -26,921             -2,450
                                            --------------      -------------


TOTAL STOCKHOLDERS' EQUITY                  $      -28,821      $        -350
                                            --------------       ------------


TOTAL LIABILITIES AND
STOCKHOLDERS EQUITY                         $            0      $           0
                                            --------------      -------------
</TABLE>




    The accompanying notes are an integral part of these financial statements




                                      - 3 -
<PAGE>   7


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                             STATEMENT OF OPERATIONS


<TABLE>
<CAPTION>
                                       3 Mos.Ended    3 Mos.Ended     9 Mos.Ended    9 Mos.Ended
                                         Sep. 30,       Sep.  30,       Sep.  30,      Sep.  30,
                                           2000           1999            2000           1999
                                      -------------  --------------  --------------  -----------
<S>                                   <C>            <C>             <C>             <C>




REVENUE                               $           0  $            0  $            0  $         0
                                      -------------  --------------  --------------  -----------

EXPENSES
   General, Selling
   and Administrative                 $        500   $            0  $       24,471  $       350
                                      ------------   --------------  --------------  -----------

   Total Expenses                     $        500   $            0  $       24,471  $       350
                                      ------------   --------------  --------------  -----------

Net Profit/Loss (-)                   $       -500   $            0  $      -24,471  $      -350
                                      ------------   --------------  --------------  -----------

Net Loss per share -
 Basic and diluted
 (Note #2)                            $      -.0002  $         NIL   $       -.0117  $    -.0002
                                      -------------   ------------   --------------  -----------


Weighted average
number of common
shares outstanding                        2,100,000       2,100,000       2,100,000    2,100,000
                                      -------------  --------------  --------------  -----------
</TABLE>




























    The accompanying notes are an integral part of these financial statements




                                      - 4 -
<PAGE>   8


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                       STATEMENT OF OPERATIONS (Continued)


<TABLE>
<CAPTION>
                                                                              Dec.6, 1996
                                          Year Ended       Year Ended         (Inception)
                                         December 31,     December 31,        to Sep. 30,
                                             1999             1998               2000
                                             ----             ----               ----
<S>                                    <C>               <C>              <C>

REVENUE                                $             0   $             0  $            0
                                       ---------------   ---------------  --------------

EXPENSES
   General, Selling
   and Administrative                  $           350   $             0  $       26,921
                                       ---------------   ---------------  --------------

   Total Expenses                      $           350   $             0  $       26,921
                                       ---------------   ---------------  --------------

Net Profit/Loss (-)                    $          -350   $            -0  $      -26,921
                                       ---------------   ---------------  --------------

Net Loss per share -
 Basic and diluted
 (Note #2)                             $        -.0002   $           NIL  $       -.0128
                                       ---------------    --------------  --------------


Weighted average
number of common
shares outstanding                           2,100,000         2,100,000       2,100,000
                                       ---------------   ---------------  --------------
</TABLE>




    The accompanying notes are an integral part of these financial statements




                                      - 5 -
<PAGE>   9


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                  STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY


<TABLE>
<CAPTION>
                                                                            Additional         Accumu-
                                          Common            Stock             paid-in           lated
                                          Shares            Amount            Capital          Deficit
                                      ---------------  ----------------  ---------------  ----------------
<S>                                   <C>              <C>               <C>              <C>

Balance,
December 31, 1998                              21,000  $          2,100  $             0  $         -2,100

November 29, 1999
Changed from no par
value to $0.001                                                  -2,079           +2,079

November 29, 1999
Forward stock split
100:1                                                            +2,079           -2,079

Net loss, Year Ended
December 31, 1999                                                                                     -350
                                      ---------------  ----------------  ---------------  ----------------

Balance,
December 31, 1999                           2,100,000  $          2,100  $             0  $         -2,450

Net Loss
January 1, 2000, to
September 30, 2000                                                                                 -24,471
                                      ---------------  ----------------  ---------------  ----------------

Balance,
September 30, 2000                          2,100,000  $          2,100  $             0  $        -26,921
                                      ---------------  ----------------  ---------------  ----------------
</TABLE>




















    The accompanying notes are an integral part of these financial statements




                                      - 6 -
<PAGE>   10


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                             STATEMENT OF CASH FLOWS

<TABLE>
<CAPTION>
                             3 Mos.Ended       3 Mos.Ended         9 Mos.Ended        9 Mos.Ended
                               Sep.  30,         Sep.  30,          Sep.  30,           Sep.  30,
                                 2000              1999                2000               1999
                           ----------------  -----------------  -----------------  -----------------
<S>                        <C>               <C>                <C>                <C>

Cash Flow from
Operating Activities
Net Loss                   $           -500  $               0  $         -24,471  $            -350

Adjustment to reconcile
net loss to net cash
provided by operating
activities

Changes in Assets
and Liabilities

Increase in current
Liabilities

Officers Advances                      +500                  0            +24,471               +350
                           ----------------  -----------------  -----------------  -----------------

Net cash used in
operating Activities       $              0  $               0  $               0  $               0

Cash Flows from
Investing Activities                      0                  0                  0                  0

Cash Flows from
Financing Activities
Issuance of Common
Stock                                     0                  0                  0                  0
                           ----------------  -----------------  -----------------  -----------------

Net increase
(decrease)
in cash                    $              0  $               0  $               0  $               0

Cash, beginning
of period                                 0                  0                  0                  0
                           ----------------  -----------------  -----------------  -----------------


Cash, end of period        $              0  $               0  $               0  $               0
                           ----------------  -----------------  -----------------  -----------------
</TABLE>





    The accompanying notes are an integral part of these financial statements




                                      - 7 -
<PAGE>   11


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                       STATEMENT OF CASH FLOWS (CONTINUED)


<TABLE>
<CAPTION>
                                                                                                     Dec.6, 1996
                                                                 Year Ended       Year Ended         (Inception)
                                                                December 31,     December 31,        to Sep. 30,
                                                                    1999             1998                2000
                                                              ---------------   ---------------  --------------

<S>                                                           <C>               <C>              <C>
Cash Flow from
Operating Activities
Net Loss                                                      $          -350   $             0  $      -26,921

Adjustment to reconcile
net loss to net cash
provided by operating
activities

Changes in Assets
and Liabilities

Increase in current
Liabilities

Officers Advances                                                        +350                 0         +24,821
                                                              ---------------   ---------------  --------------

Net cash used in
operating Activities                                          $             0   $             0  $       -2,100

Cash Flows from
Investing Activities                                                        0                 0               0

Cash Flows from
Financing Activities
Issuance of Common
Stock                                                                       0                 0          +2,100
                                                              ---------------   ---------------  --------------

Net increase
(decrease)
in cash                                                       $             0   $             0  $            0

Cash, beginning
of period                                                                   0                 0               0
                                                              ---------------   ---------------  --------------

Cash, end of period                                           $             0   $             0  $            0
                                                              ---------------   ---------------  --------------
</TABLE>




    The accompanying notes are an integral part of these financial statements




                                      - 8 -
<PAGE>   12



                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                          NOTES TO FINANCIAL STATEMENTS
                    September 30, 2000, and December 31, 1999


NOTE 1 - HISTORY AND ORGANIZATION OF THE COMPANY

         The Company was organized December 6, 1996, under the laws of the State
         of Nevada as MORNING SPLENDOR MANAGEMENT, INC. The Company currently
         has no operations and in accordance with SFAS #7, is considered a
         development stage company.


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         Accounting Method

                  The Company records income and expenses on the accrual method.

         Estimates

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

         Cash and equivalents

                  The Company maintains a cash balance in a non-interest-bearing
                  bank that currently does not exceed federally insured limits.
                  For the purpose of the statements of cash flows, all highly
                  liquid investments with the maturity of three months or less
                  are considered to be cash equivalents. There are no cash
                  equivalents as of December 31, 1999, or September 30, 2000.





                                      - 9 -
<PAGE>   13


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)
                    September 30, 2000, and December 31, 1999


         NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         Income Taxes

                  Income taxes are provided for using the liability method of
                  accounting in accordance with Statement of Financial
                  Accounting Standards No. 109 (SFAS #109) "Accounting for
                  Income Taxes". A deferred tax asset or liability is recorded
                  for all temporary difference between financial and tax
                  reporting. Deferred tax expense (benefit) results from the net
                  change during the year of deferred tax assets and liabilities.


         Reporting on Costs of Start-Up Activities

                  Statement of Position 98-5 ("SOP 98-5"), "Reporting on the
                  Costs of Start-Up Activities" which provides guidance on the
                  financial reporting of start-up costs and organization costs.
                  It requires most costs of start-up activities and organization
                  costs to be expensed as incurred. SOP 98-5 is effective for
                  fiscal years beginning after December 15, 1998. With the
                  adoption of SOP 98-5, there has been little or no effect on
                  the company's financial statements.


         Loss Per Share

                  Net loss per share is provided in accordance with Statement of
                  Financial Accounting Standards No. 128 (SFAS #128) "Earnings
                  Per Share". Basic loss per share is computed by dividing
                  losses available to common stockholders by the weighted
                  average number of common shares outstanding during the period.
                  Diluted loss per share reflects per share amounts that would
                  have resulted if dilative common stock equivalents had been
                  converted to common stock. As of September 30, 2000, the
                  Company had no dilative common stock equivalents such as stock
                  options.


         Year End

                  The Company has selected December 31st as its year-end.




                                     - 10 -
<PAGE>   14


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)
                    September 30, 2000, and December 31, 1999


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         Year 2000 Disclosure

                  The Y2K issued had no effect on this Company.


NOTE 3 - INCOME TAXES

         There is no provision for income taxes for the period ended September
         30, 2000. The Company's total deferred tax asset as of December 31,
         1999, is as follows:

                 Net operation loss carry forward                $         2,450
                 Valuation allowance                             $         2,450

                 Net deferred tax asset                          $             0


         The federal net operating loss carry forward will expire between 2014
         and 2019.

         This carry forward may be limited upon the consummation of a business
         combination under IRC Section 381.


NOTE 4 - STOCKHOLDERS' EQUITY

         Common Stock

         The authorized common stock of MORNING SPLENDOR MANAGEMENT, INC.
         consists of 25,000,000 shares with a par value of $0.001 per share.

         Preferred Stock

         MORNING SPLENDOR MANAGEMENT, INC. has no preferred stock.




                                     - 11 -
<PAGE>   15


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                          NOTES TO FINANCIAL STATEMENTS
                    September 30, 2000, and December 31, 1999


NOTE 4 - STOCKHOLDERS' EQUITY  (CONTINUED)

         On December 6, 1996, the company issued 21,000 shares of its no par
         value common stock in consideration of $2,100 in cash.

         On November 29, 1999, the State of Nevada approved the Company's
         restated Articles of Incorporation, which increased its capitalization
         from 25,000 common shares to 25,000,000 common shares. The no par value
         was changed to $0.001.

         On November 29, 1999, the Company forward split its common stock 100:1,
         thus increasing the number of outstanding common stock shares from
         21,000 shares to 2,100,000.


NOTE 5 - GOING CONCERN

         The Company's financial statements are prepared using generally
         accepted accounting principles applicable to a going concern which
         contemplates the realization of assets and liquidation of liabilities
         in the normal course of business. However, the Company does not have
         significant cash or other material assets, nor does it have an
         established source of revenues sufficient to cover its operating costs
         and to allow it to continue as a going concern. It is the intent of the
         Company to seek a merger with an existing, operating company.


NOTE 6 - RELATED PARTY TRANSACTIONS

         The Company neither owns nor leases any real or personal property. An
         officer of the corporation provides office services without charge.
         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.




                                     - 12 -
<PAGE>   16


                        MORNING SPLENDOR MANAGEMENT, INC.
                          (A Development Stage Company)


                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)
                    September 30, 2000, and December 31, 1999



NOTE 7 - WARRANTS AND OPTIONS

         There are no warrants or options outstanding to acquire any additional
         shares of common stock.


NOTE 8 - OFFICERS ADVANCES

         While the Company is seeking additional capital through a merger with
         an existing company, an officer of the Company has advanced funds on
         behalf of the Company to pay for any costs incurred by it. These funds
         are interest free.




                                     - 13 -
<PAGE>   17


Item II.  Management's Discussion and Analysis of Financial Condition and
          Results of Operations

          The Company has not commenced business activities and has no assets or
operations. However, the Company has entered into negotiations to effectuate a
business combination with the shareholder(s) of Creative Technology &
Interactive Entertainment Group, Inc. (See Item 5(c) below).

          The Company is dependent upon its officers to meet any de minimis
costs which may occur. Robert Gonzalez, an officer and director of the Company,
has agreed to provide the necessary funds, without interest, for the Company to
comply with the Securities Exchange Act of 1934, as amended, provided that he is
an officer and director of the Company when the obligation is incurred. All
advances are interest-free.

          In addition, since the Company has had no operating history nor any
revenues or earnings from operations, with no significant assets or financial
resources, the Company will in all likelihood sustain operating expenses without
corresponding revenues, at least until the consummation of a business
combination. This may result in the Company incurring a net operating loss which
will increase continuously until the Company can consummate a business
combination with a profitable business opportunity and consummate such a
business combination.

          This discussion may contain certain forward looking statements within
the meaning of the Private Securities Litigation Reform Act of 1995. Actual
results could differ materially from those forward-looking statements. The
factors that may cause actual results to differ materially is that the Company
has no arrangement, agreement or understanding with respect to engaging in a
merger with, joint venture with or acquisition of, a private or public company
and that there can be no assurance that the Company will be successful in
identifying and evaluating suitable business opportunities or including a
business combination.

Item III. Qualitative and Quantitative Disclosures About Market Risk.

          The Company has neither considered or conducted any research
concerning qualitative and quantitative market risk.




<PAGE>   18


                                     PART II

                                OTHER INFORMATION

Item 1 - Legal Proceedings ................................................None

Item 2 - Changes in the Rights of the Company's
         Security Holders .................................................None

Item 3 - Defaults by the Company on its
         Senior Securities ................................................None

Item 4 - Submission of Matter to Vote of Security
         Holders ..........................................................None

Item 5 - Other Information

          (a)  Board Meetings.

          The board held one meeting during the current quarter, including both
regularly scheduled and special meetings and actions by unanimous written
consent.

          The board of directors has not established any audit committee. In
addition, the Company does not have any other compensation or executive or
similar committees. The Company will not, in all likelihood, establish any audit
committee until such time as the Company completes a business combination, of
which there can be no assurance. The Company recognizes that an audit committee,
when established, will play a critical role in the financial reporting system of
the Company by overseeing and monitoring management's and the independent
auditors' participation in the financial reporting process. At such time as the
Company establishes an audit committee, its additional disclosures with the
Company's auditors and management may promote investor confidence in the
integrity of the financial reporting process.

          (b)  Committees.

          Until such time as an audit committee has been established, the full
board of directors will undertake those tasks normally associated with an audit
committee to include, but not by way of limitation, the (i) review and
discussion of the audited financial statements with management, (ii) discussions
with the independent auditors the matters required to be discussed by the
Statement On Auditing Standards No. 61, as may be modified or supplemented, and
(iii) received from the auditors disclosures regarding the auditors'
Independents Standards Board Standard No. 1, as may be modified or supplemented.

          The board of directors of the Company, consistent with its intent to
enhance the reliability and credibility of its financial statements, has
submitted the financial statements




<PAGE>   19


included in this Form 10-QSB to its independent auditors prior to the filing of
this report. An audit was completed for the period then ended.

          (c)  Negotiation.

          The Company has entered into negotiations to effectuate a business
combination with the shareholder(s) of Creative Technology & Interactive
Entertainment Group, Inc. Creative Technology & Interactive Entertainment Group,
Inc. is a holding company with an investment in a corporation that creates,
develops and markets, or intends to create, develop and market internet gaming
solutions, online e-commerce applications, data mining applications and other
online entertainment and game-related consumer products and services. The
Company intends, upon completion of further and additional due diligence, to
enter into either a letter of intent or a definitive agreement for the
acquisition of Creative Technology & Interactive Entertainment Group, Inc.;
provided that Creative Technology & Interactive Entertainment Group, Inc. can
supply such information for the Company to comply with the Securities Exchange
Act of 1934, as amended. The provisions of any letter of intent shall not be
considered a binding commitment to either the Company or the shareholder(s) of
Creative Technology & Interactive Entertainment Group, Inc. but will be an
indication of their desire to consummate the transaction upon the terms and
conditions contained therein. No enforceable obligations will exist against the
Company or the shareholder(s) of Creative Technology & Interactive Entertainment
Group, Inc. regarding the terms contained in the letter of intent until a
definitive agreement covering the proposed transaction has been executed by the
parties. The Company will file a Form 8-K at such time as either a letter of
intent or a definitive agreement has been executed, in accordance with law.

Item 6 -  Exhibits and Reports on Form 8-K

          The following exhibits are filed with this report:

          (a)       No reports on Form 8-K were filed during the quarter for
                    which the report is filed.

          (b)       Financial Data Schedule 27.1.


                                    SIGNATURE

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

Dated: October 24, 2000                        MORNING SPLENDOR MANAGEMENT, INC.


                                               By: /S/ Robert Gonzalez
                                               ---------------------------------
                                               Robert Gonzalez
                                               President