================================================================================
                                  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 quarter ended March 31, 2007

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


              For the transition period from ________ to __________


                               PRICESTER.COM, INC.
                               -------------------
          (Exact name of small business issuer as specified in charter)


               NEVADA                   001-11115            41-2137356
               ------                   ---------            ----------
  (State or other jurisdiction of      (Commission        (I.R.S. Employer
   incorporation or organization)      File Number)      Identification No.)


            3900 Hollywood Blvd., Suite 203, Hollywood, Florida 33021
            ---------------------------------------------------------
               (Address of principal executive offices)(Zip Code)


                                 (954) 272-1200
                                 --------------
                (Issuer's telephone number, including area code)


Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 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 [ ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act).                                  Yes [ ] No [X]

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 25,229,473 shares at April 30, 2007

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

================================================================================

                               PRICESTER.COM, INC.
                                   FORM 10-QSB
                      QUARTERLY PERIOD ENDED March 31, 2007

                                      INDEX
                                                                          Page
                                                                          ----
PART I - FINANCIAL INFORMATION

         Item 1 - Financial Statements

         Consolidated Balance Sheet (Unaudited)
                  As of March 31, 2007.....................................3
         Consolidated Statements of Operations (Unaudited)
                  For the Three Months Ended March 31, 2007 and 2006.......4
         Consolidated Statements of Cash Flows (Unaudited)
                  For the Three Months Ended March 31, 2007 and 2006.......5

         Notes to Unaudited Consolidated Financial Statements..............6-11

         Item 2 -  Management's  Discussion  and Analysis or
                   Plan of  Operation ....................................13-17

         Item 3 - Controls and Procedures.................................17

PART II - OTHER INFORMATION

         Item 1 - Legal Proceedings.......................................18

         Item 2 - Unregistered Sales of Equity Securities
                  and Use of Proceeds.....................................18

         Item 3 - Default Upon Senior Securities .........................18

         Item 4 - Submission of Matters to a Vote of Security Holders.....18

         Item 5 - Other Information.......................................18

         Item 6 - Exhibits................................................18

         Signatures ......................................................18


                                        2


<PAGE>

                       PRICESTER.COM, INC. AND SUBSIDIARY
                           CONSOLIDATED BALANCE SHEET
                                 March 31, 2007
                                   (Unaudited)

                                     ASSETS

CURRENT ASSETS:
        Cash                                                       $    11,072
        Accounts receivable (net of allowance for doubtful
          accounts of $875)                                                360
                                                                   -----------
                Total current assets                                    11,432
                                                                   -----------
PROPERTY AND EQUIPMENT, net                                              6,241
                                                                   -----------
OTHER ASSETS:
        Deposits                                                         1,302
                                                                   -----------
Total assets                                                       $    18,975
                                                                   ===========

                     LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES:
        Accounts payable and accrued expenses                      $   307,199
        Due to related parties                                         172,885
        Deferred revenue                                                 5,098
                                                                   -----------
               Total current liabilities                               485,182
                                                                   -----------
STOCKHOLDERS' DEFICIT:
        Common stock, $0.001 par value, 50,000,000 authorized,
               24,699,473 issued and 23,699,473 outstanding             24,700
        Additional paid-in capital                                   3,237,644
        Accumulated deficit                                         (3,727,551)
        Treasury stock, at par (1,000,000 shares)                       (1,000)
                                                                   -----------
               Total stockholders' deficit                            (466,207)
                                                                   -----------
Total liabilities and stockholders' deficit                        $    18,975
                                                                   ===========


            See notes to unaudited consolidated financial statements.


                                       3
<PAGE>


                       PRICESTER.COM, INC. AND SUBSIDIARY
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                 MARCH 31, 2007
                                   (UNAUDITED)

                                                  For the Three Months Ended
                                                           March 31,
                                                 -----------------------------
                                                     2007             2006
                                                 ------------     ------------
Net Sales                                        $     56,558     $     22,379
                                                 ------------     ------------
Operating expenses:
   Advertising                                            764            5,232
   Professional fees                                   19,025            1,500
   Consulting fees                                    331,500           15,000
   Compensation                                       406,650           48,797
   Other selling, general and administrative           56,182           50,811
                                                 ------------     ------------
         Total operating expenses                     814,121          121,340
                                                 ------------     ------------
Loss from operations                                 (757,563)         (98,961)
                                                 ------------     ------------
Other income (expenses):
   Interest income                                         --               36
   Interest expense                                        --             (350)
                                                 ------------     ------------
         Total other income (expenses)                     --             (314)
                                                 ------------     ------------
Loss before provision for income taxes               (757,563)         (99,275)

Provision for income taxes                                 --               --
                                                 ------------     ------------
Net loss                                         $   (757,563)    $    (99,275)
                                                 ============     ============
Net loss per common share - basic and diluted    $      (0.03)    $         --
                                                 ============     ============
Weighted average number of shares
   outstanding - basic and diluted                 24,567,514       23,075,389
                                                 ============     ============


            See notes to unaudited consolidated financial statements.


                                       4
<PAGE>


                       PRICESTER.COM, INC. AND SUBSIDIARY
           CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDER'S DEFICIT
                 FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006
                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                              Common Stock,
                                             $.001 Par Value                                                               Total
                                        ------------------------   Additional                                              Stock-
                                        Number of                   Paid-in     Accumulated     Treasury      Deferred     holder's
                                          Shares          Amount    Capital       Deficit        Stock      Compensation   Deficit
                                        ----------       -------   ----------   -----------     --------    ------------   --------
<S>                                     <C>               <C>       <C>          <C>            <C>         <C>            <C>
Balance, December 31, 2005              22,975,967        22,976    2,456,597    (2,500,169)          --              --    (20,596)

Sale of common stock                       830,400           831      191,119            --           --              --    191,950

Common stock returned to treasury               --            --        1,000            --       (1,000)             --         --

Common stock issued for services           655,250           655      443,927            --           --        (415,000)    29,582

Common stock issued for settlement of
accounts payable                            20,000            20        9,980            --            0              --     10,000

 Forfeiture of officers' compensation           --            --       20,900            --           --              --     20,900

Amortization of deferred compensation           --            --           --            --            0          86,500     86,500

Net loss for the year ended
December 31, 2006                               --            --           --      (469,819)          --              --   (469,819)
                                        ----------       -------   ----------   -----------     --------    ------------   --------
                                        24,481,617        24,482    3,123,523    (2,969,988)      (1,000)       (328,500)  (151,483)

Sale of common stock                        37,856            38        8,801            --          --               --      8,839

Common stock returned to treasury               --            --           --            --          --               --         --

Common stock issued for services           180,000           180       98,820            --          --               --     99,000

Common stock issued for settlement of
accounts payable                                --            --           --            --          --               --         --

 Donation of officer's compensation             --            --        6,500            --          --               --      6,500

Amortization of deferred compensation           --            --           --            --          --          328,500    328,500

Net loss for the year ended
March 31, 2007                                  --            --           --      (757,563)         --               --   (757,563)
                                        ----------       -------   ----------   -----------     --------    ------------   --------
                                        24,699,473        24,700    3,237,644    (3,727,551)      (1,000)             --   (466,207)
</TABLE>

            See notes to unaudited consolidated financial statements.


                                       5
<PAGE>

                       PRICESTER.COM, INC. AND SUBSIDIARY
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                 MARCH 31, 2007
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                           For the Three Months
                                                                                 Ended
                                                                                March 31,
                                                                         ------------------------
                                                                             2007        2006
                                                                         -----------  -----------
<S>                                                                       <C>          <C>
Cash flows from operating activities:
      Net loss                                                            $(757,563)   $ (99,275)
                                                                          ---------    ---------
      Adjustments to reconcile net loss to net cash used in operations:
           Depreciation and amortization                                        782        2,013
           Common stock issued for services                                  99,000       15,000
           Amortization of deferred compensation                            328,500           --
           Donation of officer's compensation                                 6,500           --
      Changes in assets and liabilities:
           Accounts receivable                                                 (360)      (3,560)
           Prepaid expenses and other                                         3,000        2,967
           Due from stockholder                                                  --        5,000
           Accounts payable and accrued expenses                            258,404      (18,169)
           Deferred revenues                                                 (2,858)          --
                                                                          ---------    ---------
                       Total adjustments                                    692,968        3,251
                                                                          ---------    ---------
Net cash used in operating activities                                       (64,595)     (96,024)
                                                                          ---------    ---------
Cash flows from financing activities:
      Proceeds from sale of common stock                                      8,839       87,350

      Repayment of loans payable                                                 --       (2,000)
      Proceeds from related parties                                          53,000           --
      Payments on related party advances                                    (14,000)        (500)
                                                                          ---------    ---------
Net cash provided by financing activities                                    47,839       84,850
                                                                          ---------    ---------
Net decrease in cash                                                        (16,756)     (11,174)

Cash - beginning of the year                                                 27,828       42,832
                                                                          ---------    ---------
Cash - end of the period                                                  $  11,072    $  31,658
                                                                          =========    =========
Supplemental disclosure of cash flow information:
      Cash paid for :
           Interest                                                       $      --    $     350
                                                                          =========    =========
          Income taxes                                                    $      --    $      --
                                                                          =========    =========
NON-CASH INVESTING AND FINANCING ACTIVITIES:
           Common stock issued for future services                        $      --    $  37,500
                                                                          =========    =========
           Common stock issued for services                               94,000.00    15,000.00
                                                                          =========    =========
</TABLE>

            See notes to unaudited consolidated financial statements.


                                       6
<PAGE>



                       PRICESTER.COM, INC. AND SUBSIDIARY
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007

NOTE 1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying unaudited consolidated financial statements have been prepared
in accordance with generally accepted accounting principles for interim
financial information and with the instructions to Form 10-QSB and Item 310(b)
of Regulation S-B. Accordingly, the financial statements do not include all of
the information and footnotes required by generally accepted accounting
principles for complete financial statements. In the opinion of management, all
adjustments considered necessary for a fair presentation have been included and
such adjustments are of a normal recurring nature. These consolidated financial
statements should be read in conjunction with the financial statements for the
year ended December 31, 2006 and notes thereto contained in the Report on Form
10-KSB of Pricester.com, Inc. and Subsidiary ("our Company" or the "Company") as
filed with the Securities and Exchange Commission (the "Commission"). The
results of operations for the three months ended March 31, 2007 are not
necessarily indicative of the results for the full fiscal year ending December
31, 2007.

The consolidated financial statements are prepared in accordance with generally
accepted accounting principles in the United States of America ("US GAAP"). The
consolidated statements include the accounts of Pricester.com, Inc. and its
wholly-owned subsidiary. All significant inter-company balances and transactions
have been eliminated.

Organization

The Company was incorporated under the name Pricester, Inc. on April 19, 2001 in
the State of Florida. On October 20, 2002 the Company changed its name to
Pricester.com, Inc.

On February 11, 2005, Pricester.Com (the "Company") merged into Pricester.com,
Inc, ("BA22") a public non-reporting company (that was initially incorporated in
Nevada in March 1998 as Business Advantage #22, Inc). BA22 acquired 100% of the
Company's outstanding common stock by issuing one share of its common stock for
each share of the Company's then outstanding common stock of 21,262,250 shares.
The acquisition was treated as a recapitalization for accounting purposes.

Through December 31, 2005, the Company was a developmental stage e-commerce
company. The Company currently operates an e-commerce website that enables any
business to establish a fully functional online retail presence. Pricester.com
is an Internet marketplace which allows vendors to host their website with
product and service listings and allows consumers to search for listed products
and services.

Use of Estimates

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenue and expenses during the reporting period. Actual
results could differ from those estimates. Significant estimates in 2007 and
2006 include the valuation of stock-based compensation, and the useful life of
property and equipment and website development.

Cash and Cash Equivalents

For purposes of the consolidated statements of cash flows, the Company considers
all highly liquid instruments purchased with a maturity of three months or less
and money market accounts to be cash equivalents.


                                       7
<PAGE>



NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fair Value of Financial Instruments

Statement of Financial Accounting Standards No. 107, "Disclosures about Fair
Value of Financial Instruments," requires disclosures of information about the
fair value of certain financial instruments for which it is practicable to
estimate the value. For purpose of this disclosure, the fair value of a
financial instrument is the amount at which the instrument could be exchanged in
a current transaction between willing parties, other than in a forced sale or
liquidation.

The carrying amounts reported in the consolidated balance sheet for cash,
accounts receivable, accounts payable and accrued expenses approximate their
fair market value based on the short-term maturity of these instruments.

Accounts Receivable

The Company has a policy of reserving for uncollectible accounts based on its
best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company periodically reviews its accounts receivable to
determine whether an allowance is necessary based on an analysis of past due
accounts and other factors that may indicate that the realization of an account
may be in doubt. At March 31, 2007, the Company has established, based on a
review of its outstanding balances, an allowance for doubtful accounts in the
amount of $875.

Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization are
provided using the straight-line method over the estimated economic lives of the
assets, which are from five to seven years. Expenditures for major renewals and
betterments that extend the useful lives of property and equipment are
capitalized. Expenditures for maintenance and repairs are charged to expense as
incurred.

Website Development

Costs that the Company has incurred in connection with developing the Company's
websites are capitalized and amortized using the straight-line method over
expected useful lives of three years.

Impairment of Long-lived Assets

In accordance with Statement of Financial Accounting Standards (SFAS) No. 144,
"Accounting for the Impairment or Disposal of Long-Lived Assets," The Company
periodically reviews its long-lived assets for impairment whenever events or
changes in circumstances indicate that the carrying amount of the assets may not
be fully recoverable. The Company recognizes an impairment loss when the sum of
expected undiscounted future cash flows is less than the carrying amount of the
asset. The amount of impairment is measured as the difference between the
asset's estimated fair value and its book value. The Company did not consider it
necessary to record any impairment charges during the year ended March 31, 2007.

Non-employee Stock-Based Compensation

The cost of stock based compensation awards issued to non-employees for services
are recorded at either the fair value of the services rendered or the
instruments issued in exchange for such services, whichever is more readily
determinable, using the measurement date guidelines enumerated in Emerging
Issues Task Force Issue ("EITF") 96-18, "Accounting for Equity Instruments That
Are Issued to Other Than Employees for Acquiring, or in Conjunction with
Selling, Goods or Services" ("EITF 96-18").


                                       8
<PAGE>



NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Stock-Based Compensation

Effective January 1, 2006, the Company adopted Statement of Financial Accounting
Standards No. 123 (revised 2004), Share Based Payment ("SFAS No. 123R"). SFAS
No. 123R establishes the financial accounting and reporting standards for
stock-based compensation plans. As required by SFAS No. 123R, the Company
recognized the cost resulting from all stock-based payment transactions
including shares issued under its stock option plans in the financial
statements.


Prior to January 1, 2006, the Company accounted for stock-based employee
compensation plans (including shares issued under its stock option plans) in
accordance with APB Opinion No. 25 and followed the pro forma net income, pro
forma income per share, and stock-based compensation plan disclosure
requirements set forth in the Statement of Financial Accounting Standards No.
123, Accounting for Stock-Based Compensation ("SFAS No. 123"). For the three
months ended March 31, 2007, the Company did not grant any stock options.

Net Loss per Common Share

Basic loss per share is computed by dividing net loss by the weighted average
number of shares of common stock outstanding during the period. The computation
of diluted net earnings per share does not include dilutive common stock
equivalents in the weighted average shares outstanding as they would be
anti-dilutive. As of March 31, 2007, there were options to purchase 2,025,000
shares of common stock which could potentially dilute future earnings per share.

Income Taxes

Income taxes are accounted for under Statement of Financial Accounting Standards
No. 109, "Accounting for Income Taxes," which is an asset and liability approach
that requires the recognition of deferred tax assets and liabilities for the
expected future tax consequences of events that have been recognized in the
Company's financial statements or tax returns.

Revenue Recognition

The Company follows the guidance of the Securities and Exchange Commission's
Staff Accounting Bulletin 104 for revenue recognition. In general, the Company
records revenue when persuasive evidence of an arrangement exists, services have
been rendered or product delivery has occurred, the sales price to the customer
is fixed or determinable, and collectibility is reasonably assured. The
following policies reflect specific criteria for the various revenues streams of
the Company:

The Company has three primary revenue sources: website design, transaction fees,
and hosting fees.

         o        Website design revenue is recognized as earned when the
                  website is complete, control is transferred and the customer
                  has accepted its website, usually within seven days of the
                  order.
         o        Transaction fee income comprises fees charged for use of
                  credit cards or other forms of payment in the purchase of
                  items sold on the customers' websites. The transaction fee
                  income is recognized as earned when funds transfers (via
                  credit card or other forms of payments) between the buyer and
                  seller has been authorized.
         o        Revenues from website hosting fees are recognized when earned.
                  Web hosting fees received in advance are reflected as deferred
                  revenue on the accompanying balance sheet.


                                       9
<PAGE>


NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Recent accounting pronouncements

In February 2006, the FASB issued SFAS 155, which applies to certain "hybrid
financial instruments," which are instruments that contain embedded derivatives.
The new standard establishes a requirement to evaluate beneficial interests in
securitized financial assets to determine if the interests represent
freestanding derivatives or are hybrid financial instruments containing embedded
derivatives requiring bifurcation. This new standard also permits an election
for fair value remeasurement of any hybrid financial instrument containing an
embedded derivative that otherwise would require bifurcation under SFAS 133. The
fair value election can be applied on an instrument-by-instrument basis to
existing instruments at the date of adoption and can be applied to new
instruments on a prospective basis. The adoption of SFAS No.155 did not have a
material impact on the Company's financial position and results of operations.

In March 2006, the FASB issued SFAS No. 156, "Accounting for Servicing of
Financial Assets, an amendment of FASB Statement No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities".
This statement requires all separately recognized servicing assets and servicing
liabilities be initially measured at fair value, if practicable, and permits for
subsequent measurement using either fair value measurement with changes in fair
value reflected in earnings or the amortization and impairment requirements of
Statement No. 140. The subsequent measurement of separately recognized servicing
assets and servicing liabilities at fair value eliminates the necessity for
entities that manage the risks inherent in servicing assets and servicing
liabilities with derivatives to qualify for hedge accounting treatment and
eliminates the characterization of declines in fair value as impairments or
direct write-downs. SFAS No. 156 is effective for an entity's first fiscal year
beginning after September 15, 2006. The adoption of this statement is not
expected to have a significant effect on the Company's future reported financial
position or results of operations.

In July 2006, the Financial Accounting Standards Board (FASB) issued FASB
Interpretation (FIN) No. 48, "Accounting for Uncertainty in Income Taxes-an
interpretation of FASB Statement No. 109." This interpretation provides guidance
for recognizing and measuring uncertain tax positions, as defined in SFAS No.
109, "Accounting for Income Taxes." FIN No. 48 prescribes a threshold condition
that a tax position must meet for any of the benefit of an uncertain tax
position to be recognized in the financial statements. Guidance is also provided
regarding de-recognition, classification, and disclosure of uncertain tax
positions. FIN No. 48 is effective for fiscal years beginning after December 15,
2006. The Company does not expect that this interpretation will have a material
impact on its financial position, results of operations, or cash flows.

In September 2006, the FASB issued Statement of Financial Accounting Standards
No. 157, "Fair Value Measurements" ("FAS 157"). This Statement defines fair
value as used in numerous accounting pronouncements, establishes a framework for
measuring fair value in generally accepted accounting principles and expands
disclosure related to the use of fair value measures in financial statements.
The Statement is to be effective for the Company's financial statements issued
in 2008; however, earlier application is encouraged. The Company is currently
evaluating the timing of adoption and the impact that adoption might have on its
financial position or results of operations.

In September 2006, the SEC issued Staff Accounting Bulletin No. 108, Considering
the Effects of Prior Year Misstatements when quantifying Misstatements in
Current Year Financial Statements ("SAB 108"). SAB 108 requires companies to
evaluate the materiality of identified unadjusted errors on each financial
statement and related financial statement disclosure using both the rollover
approach and the iron curtain approach, as those terms are defined in SAB 108.
The rollover approach quantifies misstatements based on the amount of the error
in the current year financial statement, whereas the iron curtain approach
quantifies misstatements based on the effects of correcting the misstatement
existing in the balance sheet at the end of the current year, irrespective of
the misstatement's year(s) of origin. Financial statements would require
adjustment when either approach results in quantifying a misstatement that is
material. Correcting prior year financial statements for immaterial errors would
not require previously filed reports to be amended. If a Company determines that
an adjustment to prior year financial statements is required upon adoption of
SAB 108 and does not elect to restate its previous financial statements, then it
must recognize the cumulative effect of applying


                                       10
<PAGE>


NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Recent accounting pronouncements (continued)

SAB 108 in fiscal 2006 beginning balances of the affected assets and liabilities
with a corresponding adjustment to the fiscal 2006 opening balance in retained
earnings. SAB 108 is effective for interim periods of the first fiscal year
ending after November 15, 2006. The adoption of SAB 108 did not have an impact
on the Company's consolidated financial statements.

Other accounting standards that have been issued or proposed by the FASB or
other standards-setting bodies that do not require adoption until a future date
are not expected to have a material impact on the consolidated financial
statements upon adoption.

Reclassifications

Certain prior periods' balances have been reclassified to conform to the current
period's financial statement presentation. These reclassifications had no impact
on previously reported results of operations or stockholders' deficit.

NOTE 2 - RELATED PARTY TRANSACTIONS

Certain officers of the Company advance funds to the Company for working capital
purposes. The advances are non-interest bearing and are payable on demand. At
March 31, 2007, the Company owed these related parties $172,885.

The chief technical officer donated compensation amounting to approximately
$6,500 during the three months ended March 31, 2007. The donation is recorded as
additional paid-in capital and a corresponding increase to operating expenses.

During the three months ended March 31, 2007, the Company recorded accrued
salaries of $258,850 to the Company's CEO for services rendered. On April 24,
2007, the Company agreed to issue 1,000,000 shares of common stock for payment
of this accrued salaries (See Note 6- Subsequent Events).

NOTE 3 - STOCKHOLDERS' DEFICIT

Common Stock

During the three months ended March 31, 2007, the Company sold 37,856 shares of
the Company's common stock for net proceeds of $8,839.

On February 20, 2007, the Company issued 180,000 shares of common stock for
services rendered to a director of the Company. The Company valued these common
shares at the fair market value on the date of grant at $.55 per share or
$99,000. In connection with issuance of these shares, the Company recorded
non-cash compensation expense of $99,000.

                                       11
<PAGE>



NOTE 3 - STOCKHOLDERS' DEFICIT (CONTINUED)

Stock Options

Stock option activity for the three months ended March 31, 2007 is summarized as
follows:
                                                     Weighted
                                                     Average
                                       Number of     Exercise
                                        Options       Price
                                       ---------     --------
Balance at beginning of year           2,025,000     $   0.40
Granted                                       --           --
Exercised                                     --           --
Forfeited                                     --           --
                                       ---------     --------
Balance at end of year                 2,025,000     $   0.40
                                       =========     ========
Options exercisable at end of year     2,025,000     $   0.40
                                       =========     ========

The following table summarizes the Company's stock option outstanding at March
31, 2007:

                       Options outstanding and exercisable

                                   Weighted         Weighted
                                    average         average
   Range of                        remaining        exercise
exercise price       Number          life            price
--------------     ---------     --------------     --------
   $   0.40        2,025,000     September 2007      0.40

NOTE 4 - GOING CONCERN

The accompanying financial statements are prepared assuming the Company will
continue as a going concern. Going concern contemplates the realization of
assets and the satisfaction of liabilities in the normal course of business over
a reasonable length of time. The Company was in the development stage through
December 31, 2005 and has an accumulated deficit of $3,727,551 at March 31,
2007, had net losses and negative cash flows from operations for the three
months ended March 31, 2007 of $757,563 and $64,595, respectively. While the
Company is attempting to increase revenues, the growth has not been significant
enough to support the Company's daily operations. During 2006, the Company sold
830,400 common shares for net proceeds of $191,950. Additionally, during the
three months ended March 31, 2007, the Company sold 37,856 shares of the
Company's common stock for net proceeds of $8,839.

Management intends to attempt to raise additional funds by way of a public or
private offering. While the Company believes in the viability of its strategy to
increase sales volume and in its ability to raise additional funds, there can be
no assurances to that effect. The Company's limited financial resources have
prevented the Company from aggressively advertising its products and services to
achieve consumer recognition. These financial statements do not include any
adjustments relating to the recoverability and classifications of recorded
assets, or the amounts and classification of liabilities that might be necessary
in the event the Company cannot continue in existence.


                                       12
<PAGE>



NOTE 5 - COMMITMENTS

On January 12, 2007, the Company entered into a consulting agreement with a term
of two years. Under the consulting agreement, the consultant will provide the
Company assistance and advisory services on merger and acquisition strategies.
The consultant will receive an amount equal to 5% of the transaction value based
on the successful closing of transactions as defined in the agreement which will
be paid in restricted common shares of the Company.

NOTE 6 - SUBSEQUENT EVENTS

On April 1, 2007, in connection with a twelve month consulting agreement, the
Company issued 400,000 shares of common stock for corporate advisory services.
The Company valued these common shares at the fair market value on the date of
grant at $.34 per share or $136,000. In connection with issuance of these
shares, the Company recorded deferred consulting expense of $136,000 to be
amortized over the service period.

On April 17, 2007, in connection with a three month consulting agreement, the
Company issued 30,000 shares of common stock for business development services.
The Company valued these common shares at the fair market value on the date of
grant at $.37 per share or $11,100. In connection with issuance of these shares,
the Company recorded stock based consulting expense of $11,100.

On April 20, 2007, in connection with a three month consulting agreement, the
Company issued 100,000 shares of common stock for corporate advisory services.
The Company valued these common shares at the fair market value on the date of
grant at $.23 per share or $23,000. In connection with issuance of these shares,
the Company recorded deferred consulting expense of $23,000 to be amortized over
the service period.

On April 24, 2007, the Company agreed to issue 500,000 shares of common stock to
the Company's CEO for services to be rendered in the future. The Company valued
these common shares at the fair market value on the date of grant at $.28 per
share or $140,000. In connection with issuance of these shares, the Company
recorded deferred compensation of 140,000 to be amortized over the service
period.

On April 24, 2007, the Company agreed to issue 1,000,000 restricted shares of
common stock to the Company's CEO for past services rendered. The Company valued
these common shares at $.26 per share or $258,850. In connection with the
issuance of these shares, the Company recorded an offset to accrued salaries of
$258,850.



                                       13
<PAGE>



ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

         This report on Form 10-QSB contains forward-looking statements that are
subject to risks and uncertainties that could cause actual results to differ
materially from those discussed in the forward-looking statements and from
historical results of operations. Among the risks and uncertainties which could
cause such a difference are those relating to our dependence upon certain key
personnel, our ability to manage our growth, our success in implementing the
business strategy, our success in arranging financing where required, and the
risk of economic and market factors affecting us or our customers. The outcome
of these risks and uncertainties are beyond the control of the Company and its
management.

OVERVIEW

         Through December 31, 2005, we were a developmental stage e-commerce
company. We currently operate an e-commerce website that enables any business to
establish a fully functional online retail presence. Our website, Pricester.com,
is an Internet marketplace which allows vendors to host their website with
product and service listings and allows consumers to search for listed products
and services.

PLAN OF OPERATIONS

We have only received minimal revenues. We only have sufficient cash on hand to
meet funding requirements for the next 60-90 days. We do not have sufficient
cash on hand to meet funding requirements for the next twelve months. Although
we eventually intend to primarily fund general operations and our marketing
program with revenues received from the sale of Pricester Custom Designed
Websites, transaction fees and hosting fees, our revenues are not increasing at
a rate sufficient to cover our monthly expenses in the near future. We will have
to seek alternative funding through debt or equity financing in the next twelve
months that could result in increased dilution to the shareholders. No specific
terms of possible equity or debt financing have been determined or pursued.

GOING CONCERN

As reflected in the accompanying consolidated financial statements, we had an
accumulated deficit of $3,727,551, a working capital deficit of $473,750 at
March 31, 2007, had net losses for the three months ended March 31, 2007 of
$757,563, and cash used in operations during the three months ended March 31,
2007 of $64,595. While we are attempting to increase sales, the growth has not
been significant enough to support the Company's daily operations. We will
attempt to raise additional funds by way of a public or private offering. While
we believe in the viability of our strategy to improve sales volume and in our
ability to raise additional funds, there can be no assurances to that effect.
Our limited financial resources have prevented us from aggressively advertising
our products and services to achieve consumer recognition. Our ability to
continue as a going concern is dependent on our ability to further implement our
business plan and generate increased revenues.

CRITICAL ACCOUNTING POLICIES

Our financial statements and accompanying notes are prepared in accordance with
generally accepted accounting principles in the United States. Preparing
financial statements requires management to make estimates and assumptions that
affect the reported amounts of assets, liabilities, revenue and expenses. These
estimates and assumptions are affected by management's applications of
accounting policies. Critical accounting policies for Pricester.com, Inc.
include the useful life of property and equipment and web development costs and
stock-based compensation.

         Computer equipment and furniture is stated at cost less accumulated
depreciation. Depreciation is computed over the assets' estimated useful lives
(five to seven years) using straight line methods of accounting. Maintenance
costs are charged to expense as incurred while upgrades and enhancements that
result in additional functionality are capitalized.


                                       14
<PAGE>


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION (CONTINUED)

        We review the carrying value of intangibles and other long-lived assets
for impairment at least annually or whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable.
Recoverability of long-lived assets is measured by comparison of its carrying
amount to the undiscounted cash flows that the asset or asset group is expected
to generate. If such assets are considered to be impaired, the impairment to be
recognized is measured by the amount by which the carrying amount of the
property, if any, exceeds its fair market value.

         We follow the guidance of the Securities and Exchange Commission's
Staff Accounting Bulletin 104 for revenue recognition. In general, we record
revenue when persuasive evidence of an arrangement exists, services have been
rendered or product delivery has occurred, the sales price to the customer is
fixed or determinable, and collectibility is reasonably assured. The following
policies reflect specific criteria for our various revenues streams:

We have three primary revenue sources: website design, transaction fees, and
hosting fees.

         o        Website design revenue is recognized as earned when the
                  website is complete, control is transferred and the customer
                  has accepted its website, usually within seven days of the
                  order.
         o        Transaction fee income comprises fees charged for use of
                  credit cards or other forms of payment in the purchase of
                  items sold on the customers' websites. The transaction fee
                  income is recognized as earned when funds transfers (via
                  credit card or other forms of payments) between the buyer and
                  seller has been authorized.
         o        Revenues from website hosting fees are recognized when earned.
                  Web hosting fees received in advance are reflected as deferred
                  revenue on the accompanying balance sheet.

         Effective January 1, 2006, we adopted Statement of Financial Accounting
Standards No. 123 (revised 2004), Share Based Payment ("SFAS No. 123R"). SFAS
No. 123R establishes the financial accounting and reporting standards for
stock-based compensation plans. As required by SFAS No. 123R, we recognize the
cost resulting from all stock-based payment transactions including shares issued
in the financial statements.

RESULTS OF OPERATIONS

THREE MONTHS ENDED MARCH 31, 2007 COMPARED TO THREE MONTHS ENDED MARCH 31, 2006

         Net sales for the three months ended March 31, 2007 were $56,558 as
compared to net sales of $22,379 for the three months ended March 31, 2006, an
increase of $34,179 or approximately 153%. We are continuing to create customer
awareness for our products. Additionally, we have increased our marketing
efforts and began offering website hosting services.

         Total operating expenses for the three months ended March 31, 2007 were
$814,121, an increase of $692,781, or approximately 571%, from total operating
expenses in the three months ended March 31, 2006 of $121,340. This increase is
primarily attributable to:

         *        a decrease of $4,468, or approximately 85%, in advertising
                  expense incurred to promote our website and products. The
                  decrease was attributable to decreased spending due to limited
                  financial resources;
         *        an increase of $17,525, or approximately 1,168%, in
                  professional fees incurred in connection with our SEC filings;
         *        an increase of $316,500 in consulting fees in connection with
                  the issuance of our common stock for services rendered and
                  amortization of deferred compensation;
         *        an increase of $357,853, or 733%, in compensation expense to
                  $406,650 for the three months ended March 31, 2007 as compared
                  to $48,797 for the three months ended March 31, 2006. This
                  increase is a result of increases in overall compensation
                  expense due to increased staff due to the hiring of additional
                  sales and website design personnel and the issuance of our
                  common stock for services rendered amounting to $99,000 during
                  the three months ended March 31, 2007. We also recorded
                  accrued salaries of $258,850 to our CEO for past services
                  rendered during the three months ended March 31, 2007.


                                       15
<PAGE>



ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION (CONTINUED)

         *        an increase of $5,371, or approximately 11%, in other selling,
                  general and administrative expenses as a result of increase in
                  general expenses and office expenses associated with increase
                  operations.

         We reported a loss from operations of $757,563 for three months ended
March 31, 2007 as compared to a loss from operations of $98,961 for three months
ended March 31, 2006. Although there can be no assurances, we anticipate that
during the fiscal year ending December 31, 2007 our ongoing marketing efforts
will result in an increase in our net sales from those reported in fiscal 2006.
To support these increased sales we anticipate that our operating expenses will
also increase during the fiscal year ending December 31, 2007 as compared to the
fiscal 2006. We are, however, unable to predict at this time the amount of any
such increase in operating expenses.

         Total other expense decreased $314, or approximately 100%, for three
months ended March 31, 2007 as compared to three months ended March 31, 2006.
Included in this net decrease is:

         *        a decrease in interest income of $36 for the three months
                  ended March 31, 2007 ;
         *        a decrease of $350, in interest expense for the three months
                  ended March 31, 2007 as compared to three months ended March
                  31, 2006 which reflects a decrease in our borrowings.

         We reported a net loss of $757,563 or $(.03) per share for the three
months ended March 31, 2007 as compared to a net loss of $99,275 or $(.00) per
share for the three months ended March 31, 2006.

LIQUIDITY AND CAPITAL RESOURCES

         Net cash flows used in operating activities for the three months ended
March 31, 2007 amounted to $64,595 and was primarily attributable to our net
losses of $757,563 offset by non-cash compensation of $99,000, amortization of
deferred compensation of $328,500, depreciation of $782, and changes in assets
and liabilities of $258,186. Cash used in operations for the three months ended
March 31, 2006, was $96,024 primarily attributable to our net loss of $99,275
offset by depreciation of $2,013 and changes in assets and liabilities of $
13,762.

         Net cash flows provided by financing activities was $47,839 for the
three months ended March 31, 2007 as compared to net cash provided by financing
activities of $84,850 for the three months ended March 31, 2006, a decrease of
$37,011. For the three months ended March 31, 2007, we received proceeds from
the sale of common stock of $8,839 and proceeds of $53,000 from related party
advances offset by the repayment of related party advances of $14,000. For the
three months ended March 31, 2006, we received proceeds from the sale of common
stock of $87,350 offset by the repayment of related party advances of $500 and
the repayment of loans payable of $2,000.

         We reported a net decrease in cash for the three months ended March 31,
2007 of $16,756 as compared to a net decrease in cash of $11,174 for the three
months ended March 31, 2006. At March 31, 2007, we had cash on hand of $11,072.


                                       16
<PAGE>



ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION (CONTINUED)

RECENT ACCOUNTING PRONOUNCEMENTS

         In February 2006, the FASB issued SFAS 155, which applies to certain
"hybrid financial instruments," which are instruments that contain embedded
derivatives. The new standard establishes a requirement to evaluate beneficial
interests in securitized financial assets to determine if the interests
represent freestanding derivatives or are hybrid financial instruments
containing embedded derivatives requiring bifurcation. This new standard also
permits an election for fair value remeasurement of any hybrid financial
instrument containing an embedded derivative that otherwise would require
bifurcation under SFAS 133. The fair value election can be applied on an
instrument-by-instrument basis to existing instruments at the date of adoption
and can be applied to new instruments on a prospective basis. The adoption of
SFAS No.155 did not have a material impact on the Company's financial position
and results of operations.

In March 2006, the FASB issued SFAS No. 156, "Accounting for Servicing of
Financial Assets, an amendment of FASB Statement No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities".
This statement requires all separately recognized servicing assets and servicing
liabilities be initially measured at fair value, if practicable, and permits for
subsequent measurement using either fair value measurement with changes in fair
value reflected in earnings or the amortization and impairment requirements of
Statement No. 140. The subsequent measurement of separately recognized servicing
assets and servicing liabilities at fair value eliminates the necessity for
entities that manage the risks inherent in servicing assets and servicing
liabilities with derivatives to qualify for hedge accounting treatment and
eliminates the characterization of declines in fair value as impairments or
direct write-downs. SFAS No. 156 is effective for an entity's first fiscal year
beginning after September 15, 2006. The adoption of this statement is not
expected to have a significant effect on the Company's future reported financial
position or results of operations.

In July 2006, the Financial Accounting Standards Board (FASB) issued FASB
Interpretation (FIN) No. 48, "Accounting for Uncertainty in Income Taxes-an
interpretation of FASB Statement No. 109." This interpretation provides guidance
for recognizing and measuring uncertain tax positions, as defined in SFAS No.
109, "Accounting for Income Taxes." FIN No. 48 prescribes a threshold condition
that a tax position must meet for any of the benefit of an uncertain tax
position to be recognized in the financial statements. Guidance is also provided
regarding de-recognition, classification, and disclosure of uncertain tax
positions. FIN No. 48 is effective for fiscal years beginning after December 15,
2006. The Company does not expect that this interpretation will have a material
impact on its financial position, results of operations, or cash flows.

In September 2006, the FASB issued Statement of Financial Accounting Standards
No. 157, "Fair Value Measurements" ("FAS 157"). This Statement defines fair
value as used in numerous accounting pronouncements, establishes a framework for
measuring fair value in generally accepted accounting principles and expands
disclosure related to the use of fair value measures in financial statements.
The Statement is to be effective for the Company's financial statements issued
in 2008; however, earlier application is encouraged. The Company is currently
evaluating the timing of adoption and the impact that adoption might have on its
financial position or results of operations.

In September 2006, the SEC issued Staff Accounting Bulletin No. 108, Considering
the Effects of Prior Year Misstatements when quantifying Misstatements in
Current Year Financial Statements ("SAB 108"). SAB 108 requires companies to
evaluate the materiality of identified unadjusted errors on each financial
statement and related financial statement disclosure using both the rollover
approach and the iron curtain approach, as those terms are defined in SAB 108.
The rollover approach quantifies misstatements based on the amount of the error
in the current year financial statement, whereas the iron curtain approach
quantifies misstatements based on the effects of correcting the misstatement
existing in the balance sheet at the end of the current year, irrespective of
the misstatement's year(s) of origin. Financial statements would require
adjustment when either approach results in quantifying a misstatement that is
material. Correcting prior year financial statements for immaterial errors would
not require previously filed reports to be amended. If a Company determines that
an adjustment to prior year financial statements is required upon adoption of
SAB 108 and does not elect to restate its previous financial statements, then it
must recognize the cumulative effect of applying


                                       17
<PAGE>



ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION (CONTINUED)

SAB 108 in fiscal 2006 beginning balances of the affected assets and liabilities
with a corresponding adjustment to the fiscal 2006 opening balance in retained
earnings. SAB 108 is effective for interim periods of the first fiscal year
ending after November 15, 2006. The adoption of SAB 108 did not have an impact
on the Company's consolidated financial statements.

Other accounting standards that have been issued or proposed by the FASB or
other standards-setting bodies that do not require adoption until a future date
are not expected to have a material impact on the consolidated financial
statements upon adoption.

ITEM 3.  CONTROLS AND PROCEDURES

         Our Chief Executive Officer and Chief Financial Officer (collectively,
the "Certifying Officers") are responsible for establishing and maintaining
disclosure controls and procedures for us. Based upon such officers' evaluation
of these controls and procedures as of a date as of the end of the period
covered by this Quarterly Report, and subject to the limitations noted
hereinafter, the Certifying Officers have concluded that our disclosure controls
and procedures are effective to ensure that information required to be disclosed
by us in this Quarterly Report is accumulated and communicated to management,
including our principal executive officers as appropriate, to allow timely
decisions regarding required disclosure.

         There was no change in the Company's internal control over financial
reporting identified in connection with our evaluation that occurred during its
last fiscal quarter that has materially affected, or is reasonably likely to
materially affect, its internal control over financial reporting.

         Our management, including each of the Certifying Officers, does not
expect that our disclosure controls or our internal controls will prevent all
error and fraud. A control system, no matter how well conceived and operated,
can provide only reasonable, not absolute, assurance that the objectives of the
control system are met. In addition, the design of a control system must reflect
the fact that there are resource constraints, and the benefits of controls must
be considered relative to their costs. Because of the inherent limitations in
all control systems, no evaluation of controls can provide absolute assurance
that all control issues and instances of fraud, if any, within a company have
been detected. Additionally, controls can be circumvented by the individual acts
of some persons, by collusion of two or more people or by management override of
the control. The design of any systems of controls also is based in part upon
certain assumptions about the likelihood of future events, and there can be no
assurance that any design will succeed in achieving its stated goals under all
potential future conditions. Over time, control may become inadequate because of
changes in conditions, or the degree of compliance with the policies or
procedures may deteriorate. Because of these inherent limitations in a
cost-effective control system, misstatements due to error or fraud may occur and
not be detected.


                                       18
<PAGE>



                           PART II - OTHER INFORMATION

ITEM 1 - LEGAL PROCEEDINGS

         None

ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

         During the three months ended March 31, 2007, we sold 37,856 shares of
         our common stock for net proceeds of $8,839.

         On February 20, 2007, we issued 180,000 shares of common stock for
         services rendered to a director of the Company.

ITEM 3 - DEFAULTS UPON SENIOR SECURITIES

         None

ITEM 4 - SUBMISSIONS OF MATTERS TO A VOTE OF SECURITY HOLDERS

             None

ITEM 5 - OTHER INFORMATION

         None

ITEM 6 - EXHIBITS

         31.1     Certification of the Chief Executive Officer pursuant to
                  Section 302 of the Sarbanes-Oxley Act of 2002

         31.2     Certification of the Chief Financial Officer pursuant to
                  Section 302 of the Sarbanes-Oxley Act of 2002

         32.1     Certification of Chief Executive Officer Certification
                  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

         32.2     Certification of Chief Financial Officer Certification
                  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002


                                       19
<PAGE>


                                   SIGNATURES

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

                                                     PRICESTER.COM, INC.

                                                     By: /s/ Edward C. Dillon
                                                         -----------------------
May  , 2007                                              Edward C. Dillon
                                                         Chief Executive Officer

                                       20