- X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
  ACT OF 1934 For the quarterly period ended: March 31, 2000



[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934 For the transition period ended __________________

Commission file number ____001-15337______















_______COLORADO______ (State or other
jurisdiction of incorporation or organization)



_________84-0503585______ (IRS Employer Identification #)



__22865 Lake Forest, Suite 19______ (Address of principal executive offices)
__Lake Forest, California 92630_____



_______(949) 768-7490_____ (Telephone Number)













Applicable only to issuers involved in bankruptcy proceedings during the
preceding five years.

[ ] Check whether the registrant filed all documents and reports required to
be filed by Section 12, 13 or 15(d) of the Exchange Act after distribution of
securities under a plan confirmed by a court.

Applicable only to corporate issuers.

State the number of shares outstanding of each of the issuer's classes of
common equity, as of the last practicable date: As of March 31, 2000 -
16,293,580 shares of Common Stock outstanding.



Transitional Small Business Disclosure Format: [ ] YES [ X ] NO







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MPEG Super Site, Inc.



Quarterly Report





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|--------------------------- | ---------------------------- | -
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|FINANCIAL STATEMENTS        |                              | 3
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|MANAGEMENT'SDISCUSSION ANDA | NALYSIS OFFINANCIALCONDITION | 6
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|OTHERINFORMATION            |                              |  
|Legal Proceedings           |                              | 7
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|SIGNATURES                  |                              | 8
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|INDEX TO EXHIBITS           |                              | 9
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Quarterly Report
______________________________________________________________________________

FINANCIAL STATEMENTS

MPEG Super Site, Inc.

(A Development Stage Company) BALANCE SHEET

March 31, 2000

ASSETS

Current Assets





|Cash                                         | $ 3,520    
|-------------------------------------------- | -----------
|Other                                        | $ 350,150  
|Total Current Assets                         | $ 353,670  
|                                             |            
|Fixed Assets                                 |            
|Furniture, Fixtures & Equipment (net)        | $ 3,437    
|Total Fixed Assets (net)                     | $ 3,437    
|                                             |            
|TOTAL ASSETS                                 | $ 357,106  
|                                             |            
|LIABILITIES AND STOCKHOLDERS' EQUITY         |            
|                                             |            
|Current Liabilities                          |            
|Accounts Payable                             | $ 598,378  
|Total Current Liabilities                    | $ 598,378  
|                                             |            
|Long Term Debt                               | $ -        
|                                             |            
|Stockholders' Equity                         |            
|Common Stock                                 | $ -        
|Additional Paid in Capital                   | $ 736,696  
|Deficit Accumulated During Development Stage | $ (977,968)
|Total Stockholders' Equity                   | $ (241,272)
|                                             |            
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   | $ 357,106  



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Quarterly Report
______________________________________________________________________________





|MPEG Super Site, Inc.                     |                     |               
|----------------------------------------- | ------------------- | --------------
|(A Development Stage Company)             |                     |               
|STATEMENT OF CASH FLOWS                   |                     |               
|                                          |                     |               
|                                          | 3 Months Ended      | 9 Months Ended
|                                          | March 31, 2000      | March 31, 2000
|                                          |                     |               
|CASH FLOWS FROM OPERATION ACTIVITIES      |                     |               
|Net Income (Loss)                         | $ (225,483)         | $ (979,092)   
|Net Changes in Working Capital            | $ 229,331           | $ 248,228     
|Net Changes in Fixed Assets               | $ (3,437) $ (3,437)
|                                          | $ 1,536             | $ (733,176)   
|                                          |                     |               
|CASH FLOWS FROM FINANCING ACTIVITIES      |                     |               
|Net Changes in Additional Paid in Capital | $ -                 | $ 736,696     
|                                          | $ 1,536             | $ 3,520       
|                                          |                     |               
|CASH FLOWS FROM INVESTING ACTIVITIES      |                     |               
|                                          | $ -                 | $ -           
|                                          | $ 1,536             | $ 3,520       
|                                          |                     |               
|BEGINNING CASH                            | $ 1,984             | $ -           
|                                          |                     |               
|ENDING CASH                               | $ 3,520             | $ 3,520       







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Quarterly Report
______________________________________________________________________________





|MPEG Super Site, Inc.               |                |               
|----------------------------------- | -------------- | --------------
|(A Development Stage Company)       |                |               
|STATEMENT OF OPERATIONS             |                |               
|                                    |                |               
|                                    | 3 Months Ended | 9 Months Ended
|                                    | March 31, 2000 | March 31, 2000
|                                    |                |               
|INCOME                              |                |               
|Revenue                             | $ -            | $ -           
|TOTAL INCOME                        | $ -            | $ -           
|                                    |                |               
|EXPENSES                            |                |               
|Selling, General and Administrative | $ 224,359      | $ 977,968     
|TOTAL EXPENSES                      | $ 224,359      | $ 977,968     
|                                    |                |               
|INCOME (LOSS) FROM OPERATIONS       | $ (224,359)    | $ (977,968)   
|Interest Income                     | $ -            | $ -           
|INCOME (LOSS) BEFORE INCOME TAXES   | $ (224,359)    | $ (977,968)   
|Provision for Income Taxes          | $ -            | $ -           
|NET INCOME (LOSS)                   | $ (224,359)    | $ (977,968)   







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Management's Discussion and Analysis of Financial Condition

Overview

The Company has formulated a plan of operations for the next twelve months as
detailed below. The Company intends to use the net proceeds of its private
placement offering, if and when established, to improve its services, Web site
and marketing.

In the Company's opinion, proceeds from possible future equity funding will
satisfy its cash requirements for the next twelve months. The Company has
financed its operations since inception from the sale of equity. During the next
six months, certain funds will need to be raised. The Company has no management
or similar report that has been prepared or provided for external use by the
issuer or underwriter.

By the end of fiscal 2000, the Company plans to have successfully introduced
its services. In order to implement the strategic plan and meet the Company's
anticipated working capital needs. The Company estimates that it will require an
additional $200,000 in capital.

Despite low cash reserves, additional funds may be required in order to
proceed with the business plan. These funds would be raised through additional
private placements. There is no assurance that such additional financing will be
available when required in order to proceed with the business plan or that the
Company's ability to respond to competition or changes in the market place or to
exploit opportunities will not be limited by lack of available capital
financing. If the Company is unsuccessful in securing the additional capital
needed to continue operations within the time required, the Company will not be
in a position to continue operations under the current business plan.

Forward looking statements

This report contains certain forward-looking statements within the meaning of
Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities Exchange Act of 1934, as amended. Stockholders are cautioned that all
forward-looking statements involve risks and uncertainty, including without
limitation, the ability of the Company to fully implement its business plan and
raise additional capital Although the Company believes the assumptions
underlying the forward-looking statements contained herein are reasonable, any
of the assumptions could be inaccurate, and therefore, there can be no assurance
that the forward-looking statements contained in the report will prove to be
accurate.







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Other Information

Legal Proceedings

The Company is currently engaged in a lawsuit with the LA Commercial Group.
The action is based on a "breach of contract". In late 1999 the Company was to
produce in conjunction with the above stated companies an "Exotic Erotic Ball".
Due to disputes amount the parties the event was never produced. The parties
attempted to resolve their differences, however, to no avail. MPEG Super Site's
exposure is approximately $145,369.65. The Company will continue to negotiate
towards an amicable resolution.







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

________MPEG SUPER SITE, INC.______



(Registrant)



Date ___May 22, 2000______



________/s/Bruce M. Tomiyama ___________



(CFO and Secretary)







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INDEX TO EXHIBITS



(27)



Financial data schedule







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