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

                                   FORM 10-QSB

MARK ONE)
[X]      QUARTERLY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                FOR THE QUARTERLY PERIOD ENDED: OCTOBER 31, 2004

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

                        For the transition period from To

                        Commission file number 333-119834

                        Horse Sense Stable Services, Inc.
                        ---------------------------------
        (Exact name of small business issuer as specified in its charter)

              Arizona                                   20-0878571
-------------------------------             ------------------------------------
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
Incorporation or organization)

                     7699 E. Park View Dr., Tucson, AZ 85715
                    (Address of Principal Executive Offices)

                            (520) 404-3182 (Issuer's
                                telephone number)

                      APPLICABLE ONLY TO CORPORATE ISSUERS

         State the number of shares  outstanding of each of the issuer's classes
of common equity,  as of the latest  practical  date:  December 15, 2004 200,000


         Transitional  Small Business  Disclosure Format (check one). Yes ; No X






<PAGE>



                                     PART I

ITEM 1.  FINANCIAL STATEMENTS

                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                                 BALANCE SHEETS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                        October 31,          July 31,
                                                                           2004                2004
                                                                     -----------------  ------------------
Assets:
<S>                                                                  <C>                <C>
   Cash and cash equivalents                                         $              34  $               55
                                                                     -----------------  ------------------
      Total Current Assets                                                          34                  55
                                                                     -----------------  ------------------

      Total Assets                                                   $              34  $               55
                                                                     =================  ==================

Liabilities:
   Accounts payable                                                  $           1,897  $            1,228
   Accrued liabilities                                                          30,500              30,500
                                                                     -----------------  ------------------

      Total Liabilities                                                         32,397              31,728
                                                                     -----------------  ------------------

Stockholders' Equity:
  Preferred Stock, par value $.001,  authorized  10,000,000 shares,  issued 0 at
  October 31, 2004
  and July 31, 2004                                                                  -                   -
  Common Stock, Par value $.001, authorized
    100,000,000 shares, issued 200,000
    at October 31, 2004 and July 31, 2004                                          200                 200
  Paid-In Capital                                                                2,515               1,895
  Deficit Accumulated During the
     Development Stage                                                         (35,078)            (33,768)
                                                                     -----------------  ------------------
     Total Stockholders' Equity                                                (32,363)            (31,673)
                                                                     -----------------  ------------------

       Total Liabilities and Stockholders' Equity                    $              34  $               55
                                                                     =================  ==================
</TABLE>








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


<PAGE>



                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                            STATEMENTS OF OPERATIONS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                                      Cumulative
                                                                                         Since
                                                                                       April 7,
                                                            For the Three                2004
                                                             Months Ended            Inception of
                                                             October 31,              Development
                                                                2004                     Stage
                                                       -----------------------  -----------------------
<S>                                                    <C>                      <C>
Revenues                                               $                     -  $                     -
                                                       -----------------------  -----------------------

Expenses:
General and Administrative                                               1,310                   35,078
                                                       -----------------------  -----------------------
      Total Expenses                                                     1,310                   35,078
                                                       -----------------------  -----------------------

     Net Loss                                          $                (1,310) $               (35,078)
                                                       =======================  =======================

Loss per Share, Basic & Diluted                        $                (0.01)
                                                       =======================

Weighted Average Shares Outstanding                                    200,000
                                                       =======================
</TABLE>



















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


<PAGE>



                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                            STATEMENTS OF CASH FLOWS
                                   (Unaudited)
<TABLE>
<CAPTION>
                                                                                           Cumulative
                                                                                              Since
                                                                                            April 7,
                                                                  For the Three               2004
                                                                   Months Ended           Inception of
                                                                   October 31,             Development
                                                                      2004                    Stage
                                                             ----------------------- -----------------------
CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                                          <C>                     <C>
Net Loss for the Period                                      $                (1,310)$               (35,078)
Adjustments to reconcile net loss to net cash
  provided by operating activities:
     Common Stock Issued for Services                                              -                   1,500
Changes in Operating Assets and Liabilities
     Increase (Decrease) in Accounts Payable                                     669                   1,897
     Increase (Decrease) in Accrued Liabilities                                    -                  30,500
                                                             ----------------------- -----------------------
Net Cash Used in operating activities                                           (641)                 (1,181)
                                                             ----------------------- -----------------------

CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash provided by investing activities                                          -                       -
                                                             ----------------------- -----------------------

CASH FLOWS FROM FINANCING ACTIVITIES:
     Proceeds from shareholders                                                  620                   1,215
                                                             ----------------------- -----------------------
Net Cash Provided by Financing Activities                                        620                   1,215
                                                             ----------------------- -----------------------

Net (Decrease) Increase in Cash                                                  (21)                     34
Cash at Beginning of Period                                                       55                       -
                                                             ----------------------- -----------------------
Cash at End of Period                                        $                    34 $                    34
                                                             ======================= =======================

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
                                                             ======================= =======================
Cash paid during the year for:
  Interest                                                   $                     - $                     -
  Franchise and income taxes                                 $                     - $                     -
</TABLE>


SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING
ACTIVITIES: None





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


<PAGE>



                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF OPERATIONS AND GOING CONCERN

         The accompanying  financial  statements have been prepared on the basis
of accounting principles applicable to a "going concern",  which assume that the
Company  will  continue in  operation  for at least one year and will be able to
realize  its assets  and  discharge  its  liabilities  in the  normal  course of
operations.

         Several conditions and events cast doubt about the Company's ability to
continue as a "going  concern".  The Company has  incurred net losses of $35,078
for the  period  from  April 7, 2004  (inception)  to October  31,  2004,  has a
liquidity  problem,  and requires  additional  financing in order to finance its
business  activities  on an ongoing  basis.  The  Company is  actively  pursuing
alternative  financing  and has had  discussions  with  various  third  parties,
although no firm commitments have been obtained.

         The  Company's  ability  to survive  will  depend on  numerous  factors
including,  but not  limited to, the  Company's  receiving  continued  financial
support, completing public equity financing, or generating profitable operations
in the future.

         These  financial  statements do not reflect  adjustments  that would be
necessary  if the Company  were unable to continue as a "going  concern".  While
management believes that the actions already taken or planned, will mitigate the
adverse conditions and events which raise doubt about the validity of the "going
concern" assumption used in preparing these financial  statements,  there can be
no assurance that these actions will be successful.

         If the  Company  were unable to  continue  as a "going  concern",  then
substantial adjustments would be necessary to the carrying values of assets, the
reported amounts of its liabilities, the reported revenues and expenses, and the
balance sheet classifications used.

NOTE 2 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         This summary of  accounting  policies for Horse Sense Stable  Services,
Inc. is presented to assist in understanding the Company's financial statements.
The accounting policies conform to generally accepted accounting  principles and
have been consistently applied in the preparation of the financial statements.

Interim Financial Statements

         The unaudited  financial  statements as of October 31, 2004 and for the
three months then ended, reflect, in the opinion of management,  all adjustments
(which include only normal recurring  adjustments) necessary to fairly state the
financial  position and results of operations  for the three  months.  Operating
results for interim periods are not necessarily  indicative of the results which
can be expected for full years.


<PAGE>



                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                                   (Continued)

NOTE 2 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)

Organization and Basis of Presentation

         The Company was incorporated  under the laws of the State of Arizona on
April 7, 2004. The Company has a July 31 year end.

Nature of Business

         The company has no  products  or services as of October 31,  2004.  The
Company intends on providing  consulting,  bookkeeping,  and management services
for commercial boarding stables, including stables owned by the Corporation,  as
well as,  stables  owned by  others,  which in the  opinion of  management  will
provide a profit to the Company.

Cash and Cash Equivalents

         For purposes of the statement of cash flows, the Company  considers all
highly liquid debt instruments purchased with a maturity of three months or less
to be cash equivalents to the extent the funds are not being held for investment
purposes.

Pervasiveness of Estimates

         The  preparation of financial  statements in conformity  with generally
accepted  accounting  principles  required  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  revenues  and  expenses  during  the
reporting period. Actual results could differ from those estimates.

Loss per Share

         Basic loss per share has been  computed  by  dividing  the loss for the
year  applicable to the common  stockholders  by the weighted  average number of
common  shares  outstanding  during the years.  There were no common  equivalent
shares outstanding at October 31, 2004.








<PAGE>



                        HORSE SENSE STABLE SERVICES, INC.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                                   (Continued)

NOTE 2 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)

Income Taxes

         The  Company  has a net  operating  loss for income  taxes.  Due to the
regulatory  limitations  in  utilizing  the loss,  it is  uncertain  whether the
Company  will be able to  realize a benefit  from  these  losses.  Therefore,  a
deferred  tax  asset  has  not  been  recorded.  There  are no  significant  tax
differences requiring deferral.

Concentrations of Credit Risk

         The  Company has no  significant  off-balance-sheet  concentrations  of
credit  risk such as foreign  exchange  contracts,  options  contracts  or other
foreign hedging arrangements.

NOTE 3 - DEVELOPMENT STAGE COMPANY/GOING CONCERN

         The Company has not begun principal  operations and as is common with a
development  stage  company,  the Company has had  recurring  losses  during its
development  stage.  Continuation of the Company as a going concern is dependent
upon obtaining the additional  working capital necessary to be successful in its
planned  activity,  and the  management of the Company has developed a strategy,
which it believes will  accomplish  this  objective  through  additional  equity
funding  and long term  financing,  which will enable the Company to operate for
the coming year.

NOTE 4 - COMMITMENTS

         The Company  currently  leases office space from a shareholder,  at the
rate of $400 per month for 6 months or until such time that the Company  locates
suitable and appropriate office space.

NOTE 5 - COMMON STOCK TRANSACTIONS

         On July 26, 2004, the Company issued 200,000 shares of common stock for
$0.01 per share for cash and consulting services.









<PAGE>



ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS

         The  following  information  should  be read in  conjunction  with  the
information in Item 7, Financial Statements, and other information regarding our
financials  performance for the period covered by this report included elsewhere
in this report.  The  following  discussions  and other parts of this report may
contain  forward-looking  statements that involve risks and  uncertainties.  Our
actual  results may differ  significantly  from the results  discussed  in those
forward-looking  statements.  Factors that might cause such differences include,
but are not limited to, our history of  unprofitability  and the  uncertainty of
our  profitability,  our  ability to develop  and  introduce  new  services  and
products,  the  uncertainty of market  acceptance of those services or products,
our  potential  reliance  on  collaborative  partners,  our  limited  sales  and
marketing experience,  the highly competitive industries in which we operate and
general economic and business conditions, some or all of which may be beyond our
ability to control.

Plan of Operations

         The  Company  plans  to  provide  consulting  and  business  management
services  to owners of new and  existing  boarding  stables.  Specifically,  the
Company will assist stable owners in:

         o        developing a business plan for operations
         o        securing debt funding, if required;
         o        locating a site for their stables (if a new business);
         o        navigating through the regulatory  approvals necessary to gain
                  any permissions or zoning waivers;
         o        selecting the best value in barns, fencing,  arena footing and
                  equipment;
         o        hiring and managing employees;
         o        promoting their business and attracting  boarders;
         o        fostering  good  relationships  with  neighbors  and governing
                  authorities;  and
         o        exploring   additional   revenue   sources  such  as  lessons,
                  training, horse shows, trailering,  tack and feed sales, trail
                  rides,   cart  and  sled  rides,   summer  camps,  pon  rides,
                  therapeutic riding programs, equine-assisted healing programs,
                  horse sale brokering, etc.

Results of Operations

         From April 7, 2004, the Company was a development stage company and had
not begun principal operations.

         Since the Company was created in 2004,  no  comparisons  can be made to
2003.

         The Company had no sales and sales  revenues for the three months ended
October 31, 2004.

         The Company had no selling and marketing  expenses for the three months
ended October 31, 2004. General and administrative  expenses were $1,310 for the
three months ended October 31, 2004.


<PAGE>



         The Company  recorded a net loss of $1,310 for the three  months  ended
October 31, 2004.

Liquidity and Capital Resources

         The Company  requires  working capital  principally to fund its current
operations.  There are no formal commitments from banks or other lending sources
for lines of credit or similar short-term borrowings.

         During the next twelve  months we believe  that our current  cash needs
can be met by loans  from  our  director,  officers  and  stockholders  based on
understandings  we have with these  individuals.  We may repay  these  loans and
advancements on our behalf, or we may convert them into common stock. We do not,
however,  have any  commitments  from any of these  individuals,  in  writing or
otherwise, regarding any loans or advances.

         The Company  expects future  development and expansion will be financed
through cash flow from  operations and other forms of financing such as the sale
of  additional  equity and debt  securities,  capital  leases  and other  credit
facilities.  There are no assurances  that such  financing  will be available on
terms acceptable or favorable to the Company.

Government Regulations

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

ITEM 3. CONTROLS AND PROCEDURES

The Company's President has concluded,  based on an evaluation  conducted within
90 days prior to the filing date of this Quarterly  Report on Form 10-QSB,  that
the Company's disclosure controls and procedures have functioned  effectively so
as to provide those officers the information necessary whether:

                  (i) this Quarterly  Report on Form 10-QSB  contains any untrue
                  statement of a material fact or omits to state a material fact
                  necessary  to  make  the  statements  made,  in  light  of the
                  circumstances  under  which such  statements  were  made,  not
                  misleading   with  respect  to  the  period  covered  by  this
                  Quarterly  Report  on Form  10-QSB,  and  (ii)  the  financial
                  statements,  and other financial  information included in this
                  Quarterly  Report  on  Form  10-QSB,  fairly  present  in  all
                  material   respects  the  financial   condition,   results  of
                  operations  and cash flows of the Company as of, and for,  the
                  periods presented in this Quarterly Report on Form 10-QSB.

         There  have  been no  significant  changes  in the  Company's  internal
controls or in other factors since the date of the  President's  evaluation that
could  significantly  affect these internal  controls,  including any corrective
actions with regards to significant deficiencies and material weaknesses.


<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) The following exhibits are included as part of this report:

Exhibit
Number            Title of Document

3.1      Articles of Incorporation (1)
3.3      Bylaws (1)
4.1      Speciman of Common Stock Certificate (1)
31.1     Certification  Pursuant  to Section  302 of the  Sarbanes-Oxley  Act of
         2002.
31.2     Certification  Pursuant  to Section  302 of the  Sarbanes-Oxley  Act of
         2002.
32.1     Certification  Pursuant  to Section  906 of the  Sarbanes-Oxley  Act of
         2002.
32.2     Certification  Pursuant  to Section  906 of the  Sarbanes-Oxley  Act of
         2002.

(1)      Incorporated by reference to the Registrant's registration statement on
         Form 10-SB filed on October 28, 2004.

(b)      Reports on Form 8-K filed.
                  No reports on Form 8-K were filed during the prior quarter.





<PAGE>



                                   SIGNATURES

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

                                         HORSE SENSE STABLE SERVICES, INC.


Date: December    , 2004                  By: /s/ Michael High
                                          --------------------------------------
                                          Michael High
                                          President and Chairman
                                          (Principal Executive Officer)



Date: December    , 2004                  By: /s/ Sara High
                                          --------------------------------------
                                          Sara High
                                          Director, Treasurer and Secretary
                                          (Principal Financial Officer)