SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

                 Quarterly Report Under Section 13 or 15 (d) of
                         Securities Exchange Act of 1934


                       For Period ended February 28, 2005

                        Commission File Number 333-119223


                               M.E.R. CORPORATION
             (Exact name of registrant as specified in its charter)


        NEVADA                                           20-1575477
(State of Incorporation)                    (I.R.S. Employer Identification No.)


               2300, 10303 Jasper Ave. Edmonton AB Canada T5J 3T8
               (Address of Principal Executive Offices) (Zip Code)


                                 (780) 918-0918
              (Registrant's telephone number, including area code)

Check 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 [ ]

There were 5,000,000 shares of Common Stock outstanding as of February 28, 2005.

Authorized  share  capital of the  registrant  at February 28, 2005:  25,000,000
common shares, par value of $0.001.

The Company recorded $nil revenue for the quarter ended February 28, 2005.
<PAGE>
                           FORWARD-LOOKING STATEMENTS

THIS QUARTERLY REPORT ON FORM 10-QSB CONTAINS PREDICTIONS, PROJECTIONS AND OTHER
STATEMENTS ABOUT THE FUTURE THAT ARE INTENDED TO BE "FORWARD-LOOKING STATEMENTS"
WITHIN THE MEANING OF SECTION 21E OF THE  SECURITIES  EXCHANGE  ACT OF 1934,  AS
AMENDED (COLLECTIVELY, "FORWARD-LOOKING STATEMENTS"). FORWARD-LOOKING STATEMENTS
INVOLVE  RISKS AND  UNCERTAINTIES.  A NUMBER OF  IMPORTANT  FACTORS  COULD CAUSE
ACTUAL  RESULTS  TO  DIFFER   MATERIALLY  FROM  THOSE  IN  THE   FORWARD-LOOKING
STATEMENTS. IN ASSESSING FORWARD-LOOKING  STATEMENTS CONTAINED IN THIS QUARTERLY
REPORT ON FORM  10-QSB,  READERS  ARE  URGED TO READ  CAREFULLY  ALL  CAUTIONARY
STATEMENTS  - INCLUDING  THOSE  CONTAINED  IN OTHER  SECTIONS OF THIS  QUARTERLY
REPORT ON FORM 10-QSB.  AMONG SAID RISKS AND  UNCERTAINTIES IS THE RISK THAT THE
COMPANY WILL NOT SUCCESSFULLY  EXECUTE ITS BUSINESS PLAN, THAT ITS MANAGEMENT IS
ADEQUATE TO CARRY OUT ITS BUSINESS PLAN AND THAT THERE WILL BE ADEQUATE  CAPITAL
OR THEY MAY BE UNSUCCESSUFL FOR TECHNICAL, ECONOMIC OR OTHER REASONS.


                         PART I - FINANCIAL INFORMATION


ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS

                                                                     Page Number
                                                                     -----------

      Balance Sheets.................................................      3

      Statement of Operations........................................      4

      Statement of Stockholder's Equity..............................      5

      Statements of Cash Flows.......................................      6

      Notes to the Consolidated Financial Statements.................      7-9

                                       2
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
BALANCE SHEETS
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                     February 28,        August 31,
                                                                        2005               2004
                                                                      --------           --------
                                                                     (Unaudited)
<S>                                                                   <C>                <C>
ASSETS

  Current assets                                                      $     --           $     --
                                                                      --------           --------

      Total current assets                                                  --                 --

  Other assets                                                              --                 --
                                                                      --------           --------

Total assets                                                          $     --           $     --
                                                                      ========           ========

LIABILITIES AND STOCKHOLDERS' EQUITY

  Current liabilities                                                 $     --           $     --
                                                                      --------           --------

      Total current liabilities                                             --                 --
                                                                      --------           --------

Stockholders' equity
  Common stock Authorized 25,000,000 shares with a par value
   of $0.001 Issued and outstanding 5,000,000 shares                     5,000              5,000
  Additional paid-in capital                                             6,000              6,000
  Deficit accumulated during the development stage                     (11,000)           (11,000)
                                                                      --------           --------

      Total stockholders' equity                                            --                 --
                                                                      --------           --------

Total liabilities and stockholders' equity                            $     --           $     --
                                                                      ========           ========
</TABLE>

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

                                       3
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
STATEMENT OF OPERATIONS
(Unaudited)
--------------------------------------------------------------------------------

                                                                    Cumulative
                                                                   Amounts From
                                                                     Date of
                                               Three and Six       Incorporation
                                                   Month           on August 17,
                                                Period Ended          2004 to
                                                February 28,        February 28,
                                                   2005                2005
                                                ----------          ----------

REVENUE                                         $       --          $       --
                                                ----------          ----------
OPERATING EXPENSES
  Organizational costs                                  --              11,000
                                                ----------          ----------

Loss before income taxes                                --                  --

Provision for income taxes                              --                  --
                                                ----------          ----------

Net loss for the period                         $       --          $  (11,000)
                                                ==========          ==========

Basic and diluted loss per common share         $       --
                                                ==========
Weighted average number of common shares
 outstanding                                     5,000,000
                                                ==========

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

                                       4
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
STATEMENT OF STOCKHOLDERS' EQUITY
(Unaudited)
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                             Deficit
                                                                           Accumulated
                                         Common Stock         Additional    During the        Total
                                      -------------------      Paid in     Development    Stockholders'
                                      Shares       Amount      Capital        Stage          Equity
                                      ------       ------      -------        -----          ------
<S>                                  <C>         <C>          <C>             <C>          <C>
Inception, August 17, 2004                 --      $   --      $   --       $     --        $     --

Initial capitalization
 Sale of common stock               5,000,000       5,000       6,000             --          11,000

   Net loss for the year                   --          --          --        (11,000)        (11,000)
                                    ---------      ------      ------       --------        --------

Balance August 31, 2004             5,000,000       5,000       6,000        (11,000)             --

   Net loss for the period                 --          --          --             --              --
                                    ---------      ------      ------       --------        --------

Balance February 28, 2005           5,000,000      $5,000      $6,000       $(11,000)       $     --
                                    =========      ======      ======       ========        ========
</TABLE>

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

                                       5
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
STATEMENT OF CASH FLOWS
(Unaudited)
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                             Cumulative
                                                                            Amounts From
                                                                              Date of
                                                         Three and Six      Incorporation
                                                            Month           On August 17,
                                                         Period Ended          2004 to
                                                         February 28,        February 28,
                                                            2005                2005
                                                         ----------          ----------
<S>                                                      <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss for the period                                $       --          $  (11,000)
                                                         ----------          ----------

Net cash used in operating activities                            --             (11,000)
                                                         ----------          ----------

CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds from issuance of common stock                         --              11,000
                                                         ----------          ----------

Net cash provided by financing activities                        --              11,000
                                                         ----------          ----------

Change in cash during the period                                 --                  --

Cash, beginning of the period                                    --                  --
                                                         ----------          ----------


Cash, end of the period                                  $       --          $       --
                                                         ==========          ==========

Supplemental disclosure with respect to cash flows:
  Cash paid for income taxes                             $       --          $       --
  Cash paid for interest                                 $       --          $       --
                                                         ==========          ==========
</TABLE>

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

                                       6
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Unaudited)
FEBRUARY 28, 2005


NOTE 1. GENERAL ORGANIZATION AND BUSINESS

M.E.R. Corporation (the Company) was incorporated under the laws of the state of
Nevada on August 17,  2004.  The  Company  has one sole  officer,  director  and
shareholder.  The  Company is a blank  check  company  subject to Rule 419.  The
Company was organized to acquire or merge with another business or company.  The
officer is currently  looking for potential merger  candidates but currently has
none.

The  Company  has  been in the  development  stage  since  inception  and has no
operations to date.

NOTE  2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

The  Company  has no  assets  or debt as of  February  28,  2005.  The  relevant
accounting policies and procedures are listed below.

Accounting Basis

The basis is generally accepted accounting principles.

Earnings per Share

The basic earnings  (loss) per share is calculated by dividing the Company's net
income available to common shareholders by the weighted average number of common
shares during the year. The diluted  earnings  (loss) per share is calculated by
dividing the Company's net income (loss) available to common shareholders by the
diluted  weighted  average  number of shares  outstanding  during the year.  The
diluted  weighted  average  number of shares  outstanding  is the basic weighted
number  of  shares  adjusted  as of the  first of the  year for any  potentially
dilutive debt or equity.

The Company has not issued any options or warrants or similar  securities  since
inception.

Dividends

The Company has not yet adopted any policy  regarding  payment of dividends.  No
dividends have been paid during the periods shown.

Income Taxes

The provision for income taxes is the total of the current taxes payable and the
net of the  change  in the  deferred  income  taxes.  Provision  is made for the
deferred  income  taxes  where  differences  exist  between  the period in which
transactions  affect  current  taxable income and the period in which they enter
into the determination of net income in the financial statements.

Advertising

Advertising is expensed when incurred.  There has been no advertising during the
periods.

Use of Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America 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.

                                       7
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Unaudited)
FEBRUARY 28, 2005


NOTE 3. GOING CONCERN

The  accompanying  financial  statements  have been  prepared  assuming that the
Company will continue as a going concern,  which contemplates the realization of
assets and the  liquidation  of  liabilities  in the normal  course of business.
However the Company has no current  source of revenue,  or  operations.  Without
realization  of  additional  capital,  it would be  unlikely  for the Company to
continue as a going concern.  It is management's  plan to seek a suitable merger
candidate, which would supply the needed cash flow.

NOTE 4. STOCKHOLDERS' EQUITY

Common Stock

On August 17, 2004  (inception),  the  Company  issued  5,000,000  shares of its
$0.001 par value common stock to it sole shareholder for $11,000. This structure
remains unchanged as of the date of these financial statements.

NOTE 5. RELATED PARTY TRANSACTIONS

The officer and director of the Company is involved in other business activities
and may, in the future, become involved in other business  opportunities becomes
available.  This person may face a conflict in selecting between the Company and
their other business interests.  The Company has not formulated a policy for the
resolution of such conflicts.

NOTE 6. PROVISION FOR INCOME TAXES

The Company  provides for income taxes under  Statement of Financial  Accounting
Standards NO. 109, Accounting for Income Taxes. SFAS No. 109 requires the use of
an asset and  liability  approach in accounting  for income taxes.  Deferred tax
assets  and  liabilities  are  recorded  based on the  differences  between  the
financial statement and tax bases of assets and liabilities and the tax rates in
effect when these differences are expected to reverse.

SFAS No. 109  requires  the  reduction  of  deferred  tax assets by a  valuation
allowance if, based on the weight of available evidence,  it is more likely than
not that some or all of the deferred tax assets will not be realized. All of the
expenditures thus far have been to organize the Company and will not be expensed
for tax purposes until the Company has operations.

The provision for income taxes is comprised of the net changes in deferred taxes
less the valuation  account plus the current taxes payable as shown in the chart
below.

     Net changes in  Deferred Tax Benefit less than
      valuation account                                              0

     Current Taxes Payable                                           0
                                                                 -----
     Net Provision for Income Taxes                                  0
                                                                 =====

The federal income tax filings are not current with the Company.

                                       8
<PAGE>
M.E.R. CORPORATION
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Unaudited)
FEBRUARY 28, 2005


NOTE 7. REVENUE AND EXPENSES

The Company currently has no operations and no revenue.

NOTE 8. OPERATING LEASES AND OTHER COMMITMENTS:

The Company also has no assets or lease obligations.

NOTE 9. SUBSEQUENT EVENTS

The Company has filed a registration statement to conduct a blank check offering
subject to Rule 419 of Regulation C. This offering calls for the sale of 500,000
shares of common stock at a price of $0.10 per share.  When completed,  the sale
will net the Company $50,000. The Company has not accepted any subscriptions for
this offering as of the date of these financial statements.

NOTE 10. THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS

Below is a listing of the most recent  accounting  standards and their effect on
the Company.

SFAS 148 ACCOUNTING FOR STOCK-BASED COMPENSATION-TRANSITION AND DISCLOSURE

Amends FASB 123 to provide  alternative methods of transition for an entity that
voluntarily changes to the fair value based method of accounting for stock-based
employee compensation.

SFAS 149  AMENDMENT  OF  STATEMENT  133 ON  DERIVATIVE  INSTRUMENTS  AND HEDGING
          ACTIVITIES

This  Statement  amends and  clarifies  financial  accounting  and reporting for
derivative  instruments,  including certain derivative  instruments  embedded in
other  contracts  (collectively  referred  to as  derivatives)  and for  hedging
activities under FASB Statement NO. 133,  Accounting for Derivative  Instruments
and Hedging Activities.

SFAS 150 FINANCIAL  INSTRUMENTS  WITH  CHARACTERISTICS  OF BOTH  LIABILITIES AND
         EQUITY

This  Statement  requires that such  instruments be classified as liabilities in
the balance sheet. SFAS 150 is effective for financial  instruments entered into
or modified after May 31, 2003.

INTERPRETATION NO. 46 (FIN 46)

Effective  January 31, 2003, The Financial  Accounting  Standards Board requires
certain variable interest entities to be consolidated by the primary beneficiary
of  the  entity  if  the  equity  investors  in  the  entity  do  not  have  the
characteristics  of a continuing  financial  interest or do not have  sufficient
equity at risk for the  entity to  finance  its  activities  without  additional
subordinated  financial support from other parties. The Company has not invested
in any such entities, and does not expect to do so in the foreseeable future.

The adoption of these new  Statements is not expected to have a material  effect
on the Company's financial position, results or operations, or cash flows.

                                       9
<PAGE>
ITEM 2. MANAGEMENT'S PLAN OF OPERATION

M.E.R.  Corporation  was  incorporated  under the laws of the state of Nevada on
August 17,  2004.  Our fiscal year end is August 31. Our shares of Common  Stock
are currently not quoted for trading on any exchange or dealer network. Our sole
officer and director is the sole stockholder in our Company at present.

We are a development stage corporation,  organized to provide a corporate entity
in order to participate  in a merger or acquisition  with another entity meeting
the  requirements  of Rule 419 of Regulation C. We are a blank check company and
are subject to certain regulatory requirements imposed by Rule 419 of Regulation
C under the  Securities  Act. We believe that  following  this offering  certain
opportunities  to merge with, or acquire the assets of another  corporate entity
may become  available to us due primarily to our status as a reporting  publicly
held company and to our flexibility in structuring and  participating in certain
business  combinations,  such as mergers and acquisitions.  However,  we have no
plans, proposals,  arrangements,  understandings or agreements to participate in
any specific merger or acquisition.

We currently  have no revenue from  operations,  we are in a start-up phase with
our existing assets and we have no significant  assets,  tangible or intangible.
There can be no assurance that we will generate  revenues in the future, or that
we will be able to operate profitably in the future, if at all. We have incurred
net losses in each fiscal year since inception of our operations.

We have never had any bankruptcy,  receivership,  or similar proceedings, or any
material  reclassification,  merger,  consolidation  or  purchase  of  sale of a
significant amount of assets in the ordinary course of business.

Our initial  registration  statement  on Form SB-2 was made  effective  April 7,
2005. We are  currently  offering  500,000  shares at $0.10 per share on a "best
efforts",  "all-or-none  basis." We are offering our securities  directly to the
public only through our sole officer and director in those  jurisdictions  where
sales by such persons are permitted by law. The  securities and proceeds of this
offering  shall  remain in escrow  until the  closing of this  offering  and the
closing of a business  opportunity,  such as a merger or acquisition,  but in no
event  shall the  proceeds  remain in escrow for more than 18 months.  As of the
date hereof,  we have not accepted any  subscriptions for our common stock under
this offering.

Decisions  as  to  which   business   opportunity  to  participate  in  will  be
unilaterally  made by Mr.  Mercier,  our sole officer and director,  who may act
without the consent, vote or approval of our shareholders.  We currently have no
plans, proposals,  arrangements,  understandings or agreements to participate in
any specific business opportunity.

We shall not acquire an interest in any company that Mr.  Mercier is  affiliated
with as a shareholder, officer or director.

                                       10
<PAGE>
We have,  and will continue to have  following  the  completion of our offering,
insufficient  capital with which to provide the owners of  operating  businesses
with any substantial cash or other assets. However, Mr. Mercier believes that we
will  offer  owners  of  operating  businesses  the  opportunity  to  acquire  a
controlling  ownership  interest in a public company at substantially  less cost
than is required to conduct an initial public offering of securities. The owners
of the operating  business  will,  however,  incur  significant  post-merger  or
acquisition  registration  costs in the event they wish to register a portion of
their shares for subsequent sale. We will also incur  significant legal fees and
expenses in connection with the  acquisition or merger of an operating  business
including:

     *    the costs of preparing  post-effective  amendments,  interim  reports,
          quarterly reports, annual reports and proxy materials; and

     *    legal fees and expenses incurred in the preparation of legal documents
          for mergers and acquisitions.

Nevertheless,  Mr. Mercier has not conducted market research and is not aware of
statistical  data that  would  support  the  perceived  benefits  of a merger or
acquisition transaction for the owners of a business opportunity.

Compensation  may be paid or profit  transactions may occur in connection with a
merger or acquisition  by us by means of a stock  exchange  transaction or other
similar means,  including,  but not limited to,  payments of business  advisory,
legal and  accounting  fees,  sales of current  securities,  positions and other
methods of payment by which current security  holders receive funds,  securities
or other assets.

Following the closing of this offering,  we must maintain a current registration
statement that may require updating by the filing of a post-effective amendment.
A post-effective  amendment is required when facts or events have occurred which
represent a fundamental change in the information  contained in the registration
statement,  such as the  participation  in a business  opportunity  related to a
merger or acquisition.  Further,  upon the closing of the merger or acquisition,
the  successor  company  would  assume  significant   compliance  and  reporting
obligations and costs before the Securities and Exchange  Commission,  including
the filing of a Form 8-K and a  registration  statement with the SEC in order to
become an Exchange  Act  reporting  company,  which may have a material  adverse
effect on such company.

PLAN OF OPERATION

Over the next 18 months,  or to the date a merger or acquisition of an operating
business is closed, Mr. Mercier, our sole officer and director,  intends to fund
our operations and other capital needs,  which are anticipated to be minor. This
will enable us to close our common share  offering and to possibly  identify and
conclude a closing of a merger or acquisition with an operating business.  We do
not  anticipate  requiring any additional  funds during the next 18 months.  Our
plan of  operation  encompasses  a merger with or  acquisition  of an  operating
business, but we will not know what our cash requirements will be until we close

                                       11
<PAGE>
such merger or acquisition.  We will not use any of the proceeds of the offering
unless and until we close a merger or  acquisition  with a  qualified  operating
business and our investors have reconfirmed  their investment in accordance with
the  requirements of Rule 419 of Regulation C. Mr. Mercier will bear the expense
to locate and identify an operating business  candidate,  and those expenditures
are  expected to be minor.  These  expenses  will be  reimbursed  following  the
closing  of the  merger  or  acquisition,  with  the  consent  of the  operating
business. Should the operating business have profitable operations,  its capital
needs may not require the use of our proceeds that, in such event,  will be used
in any  manner  that the new  management  deems  appropriate.  We have no plans,
proposals,  arrangements,  understandings  or agreements to  participate  in any
specific business merger or acquisition.  We have made no arrangements to obtain
future additional financing beyond this 18 months period, if required, and there
can be no assurance that such  financing  will be available,  or that it will be
available on terms acceptable to us.

EVALUATION OF POTENTIAL MERGER OR ACQUISITION OPPORTUNITIES

During  this  period,  the  analysis  of  new  business  opportunities  will  be
undertaken by or under the  supervision of Mr.  Mercier.  Mr. Mercier intends to
concentrate on identifying  preliminary  prospective business opportunities upon
the closing of this offering.  He may retain paid outside  business  advisors to
assist in evaluating business opportunities. Mr. Mercier will not be entitled to
a finder's fee for locating a merger or acquisition candidate. Such advisors, if
any,  will  not be  affiliated  with  Mr.  Mercier  or our  company.  We have no
preliminary plans,  proposals,  arrangements,  understandings or agreements with
any  party to borrow  funds to  increase  the  amount of  capital  available  to
complete a merger or acquisition.

We will  not  acquire  a  business  unless  the fair  value  of the  acquisition
candidate  represents 80% of the maximum offering  proceeds.  Because we will be
subject  to  ongoing  reporting  requirements,  we will be  required  to furnish
certain information about significant acquisitions,  including audited financial
statements for the business acquired, covering one, two or three years depending
upon the relative size of the acquisition.  Consequently,  acquisition prospects
that do not have or are unable to obtain the required  audited  statements  will
not be considered.

The only  milestone we are required to meet is to conclude and complete a merger
or acquisition with an operating business within 18 months.  During this period,
we are  planning  to  review  as many  prospects  as  necessary  to  complete  a
transaction  within this  milestone,  but  ultimately the number of prospects we
investigate and evaluate,  and the time spent on each prospect, is solely at the
discretion and availability of Mr. Mercier.

STRUCTURING AND CLOSING A MERGER OR ACQUISITION WITH A PROSPECTIVE CANDIDATE

Should we enter into an agreement to acquire or merge with a business  candidate
within the deadline  milestone noted herein, it will likely be on the basis of a
share exchange using our common stock,  due to our lack of cash  resources,  and
the  prerequisite  that all cash resources  raised under this offering are to be
used subsequent to a merger or acquisition for the operating business.

                                       12
<PAGE>
In implementing a structure for a particular business acquisition, we may become
a party to a merger, consolidation,  reorganization,  joint venture or licensing
agreement  with another  corporation  or entity.  We may also purchase  stock or
assets of any existing  business.  On the  consummation of a transaction,  it is
possible that our present  management and shareholders will not be in control of
our  company.  In  addition,  Mr.  Mercier  may,  as  part of the  terms  of the
acquisition transaction, resign and be replaced by new management without a vote
of our shareholders.

With respect to any mergers or  acquisitions,  negotiations  with target company
management  will be expected  to focus on the  percentage  of our  company  that
target company shareholders would acquire in exchange for their shareholdings in
the target company.  Depending upon,  among other things,  the target  company's
assets and liabilities,  our  shareholders  will in all likelihood hold a lesser
percentage  ownership  interest in us following any merger or  acquisition.  The
percentage  ownership  may be subject to  significant  reduction in the event we
acquire a target  company with  substantial  assets.  Any merger or  acquisition
effected  by us can be  expected to have a  significant  dilutive  effect on the
percentage  of  shares  held  by  our  then  existing  shareholders,   including
purchasers in this offering.

It is  unlikely  that we will have  sufficient  funds from the  proceeds  of our
current  offering  to  undertake  any  significant  development,  marketing  and
manufacturing of any products or conduct any related operations. Accordingly, we
will, in all  likelihood,  be required to either seek  additional debt or equity
financing or obtain funding from third  parties,  in exchange for which we would
probably  be required to give up a  substantial  portion of our  interest in any
acquired  product.  There is no assurance  that we will be able to either obtain
additional  financing or interest  third  parties in  providing  funding for the
further development, marketing and manufacturing of any products

We are not currently engaged in any business activities,  which provide any cash
flow.  The  costs  of  identifying,   investigating,   and  analyzing   business
combinations  are being  paid by our sole  officer  and  director  directly.  We
currently have nil cash.

ITEM 3. CONTROLS AND PROCEDURES

As of the end of the period covered by this report,  we conducted an evaluation,
under the supervision and with the  participation of our chief executive officer
and chief  financial  officer of our  disclosure  controls  and  procedures  (as
defined in Rule 13a-15(e) and Rule  15d-15(e) of the Exchange  Act).  Based upon
this  evaluation,  our  chief  executive  officer  and chief  financial  officer
concluded  that our  disclosure  controls and procedures are effective to ensure
that  information  required to be disclosed by us in the reports that we file or
submit under the Exchange Act is recorded,  processed,  summarized and reported,
within the time periods specified in the Commission's rules and forms. There was
no change in our internal controls or in other factors that could  significantly
affect these  controls or in other  factors  that could  affect  these  controls
during our last fiscal  quarter that has materially  affected,  or is reasonably
likely to materially affect, our internal control over financial reporting.

                                       13
<PAGE>
                            PART II OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None

ITEM 2. CHANGES IN SECURITIES

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5. OTHER INFORMATION

None

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a)  Pursuant to Rule 601 of Regulation SB, the following  exhibits are included
     herein or incorporated by reference.

     3.1     Articles of Incorporation *
     3.2     Bylaws *
     10.1    Escrow Agreement *
     10.2    Subscription Agreement *
     31.1    302 Certification of Chief Executive Officer and Chief Accounting
             Officer
     32.1    906 Certification of Chief Executive Officer and Chief Accounting
             Officer

----------
*    Incorporated  by reference - refer to the  company's  initial  registration
     statement

Reports on Form 8-k

None

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<PAGE>
                                   SIGNATURES

Pursuant to the  requirements  of Section 12 of the  Securities  Exchange Act of
1934, the Company has duly caused this disclosure  statement to be signed on its
behalf by the undersigned, thereunto duly authorized.


M.E.R. CORPORATION

Date: April 11, 2005


By: /s/ Ronald Mercier
   ------------------------------------------
   Ronald Mercier, President and Chief Accounting Officer

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