UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-QSB

[X]

QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: September 30, 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_____________

__________MPEG SUPER SITE, INC.______(Exact name of small business as specified in its charter)COLORADO
    84-503585(State or other jurisdiction of
    (IRS Employer Identification #)incorporation or organization)22865 Lake Forest, Suite 19
    (949) 768-7490Lake Forest, California 92630
    (Telephone Number)(Address of principal executive offices)


|__________________________________________________________________                 
|-----------------------------------------------------------------------------------
|(Former name, former address, and former fiscal year, if changed since last report)
|__________________________________________________________________                 
|                                                                                   
|__________________________________________________________________                 

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: ______________________ ______________________                                  
|______________________ ______________________                                                         

Transitional Small Business Disclosure Format:

|[ ] YES [ X ] NO
|----------------

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MPEG Super Site, Inc.

Quarterly Report

Table of Contents

|FINANCIAL STATEMENTS                                    | 3
|------------------------------------------------------- | -
|                                                        |  
|MANAGEMENT'SDISCUSSION ANDANALYSIS OFFINANCIALCONDITION | 6
|                                                        |  
|OTHERINFORMATION                                        |  
|Legal Proceedings                                       | 7
|                                                        |  
|SIGNATURES                                              | 8
|                                                        |  
|INDEX TO EXHIBITS                                       | 9

II

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Quarterly Report
______________________________________________________________________________

|FINANCIAL STATEMENTS                         |          |              
|-------------------------------------------- | -------- | -------------
|                                             |          |              
|MPEG Super Site, Inc.                        |          |              
|(A Development Stage Company)                |          |              
|BALANCE SHEET                                |          |              
|September 30, 2000                           |          |              
|ASSETS                                       |          |              
|                                             |          |              
|Current Assets                               |          |              
|Cash                                         |          | $ 1,347      
|Accounts Receivable                          |          | $ 7,000      
|Total Current Assets                         |          | $ 8,347      
|                                             |          |              
|Other Assets                                 |          |              
|Deposits                                     |          | $ 39,350     
|                                             |          |              
|TOTAL ASSETS                                 |          | $ 47,697     
|                                             |          |              
|LIABILITIES AND STOCKHOLDERS' EQUITY         |          |              
|                                             |          |              
|Current Liabilities                          |          |              
|Accounts Payable                             |          | $ 135,466    
|Accrued Expenses                             |          | $ 175,000    
|Due to Shareholder                           |          | $ 231,642    
|Total Current Liabilities                    |          | $ 542,108    
|                                             |          |              
|Long Term Debt                               |          | $ 0          
|                                             |          |              
|Stockholders' Equity                         |          |              
|Common Stock                                 |          | $ 16,294     
|Additional Paid in Capital                   |          | $ 720,402    
|Deficit Accumulated During Development Stage |          | $ (1,231,107)
|Total Stockholders' Equity                   |          | $ (494,411)  
|                                             |          |              
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   | $ 47,697

3

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Quarterly Report
______________________________________________________________________________

MPEG Super Site, Inc.

(A Development Stage Company) STATEMENT OF CASH FLOWS

|                                     |  | 3 Months Ended     | 3 Months Ended    
|------------------------------------ |  | ------------------ | ------------------
|                                     |  | September 30, 2000 | September 30, 1999
|                                     |  |                    |                   
|CASH FLOWS FROM OPERATION ACTIVITIES | 
|Net Income (Loss)                    |  | $ (19,515 )        | $ (364,160)       
|                                     |  |                    |                   
|Increase in Accounts Receivable      |  | $ 0                | $ 31,595          
|Increase in Accounts Payable         |  | $ 5,222            | $ 120,411         
|Increase in Accrued Liabilities      |  | $ 1,494            | $ 9,357           
|Increase in Due To Shareholder       |  | $ 13,201           | $ 0               
|                                     |  | $ 402              | $ (202,796)       
|                                     |  |                    |                   
|CASH FLOWS FROM FINANCING ACTIVITIES |  |                   
|(Increase) Decrease in Deposits      |  | $ 800              | $ (168,500)       
|                                     |  | $ 1,202            | $ (371,296)       
|                                     |  |                    |                   
|CASH FLOWS FROM INVESTING ACTIVITIES |  |                   
|                                     |  | $ 0                | $ 0               
|                                     |  | $ 1,202            | $ (374,296)       
|                                     |  |                    |                   
|BEGINNING CASH                       |  | $ 145              | $ 414,000         
|                                     |  |                    |                   
|ENDING CASH                          |  | $ 1,347            | $ 42,704          

4

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Quarterly Report
______________________________________________________________________________

|MPEG Super Site, Inc.               |                    |                   
|----------------------------------- | ------------------ | ------------------
|(A Development Stage Company)       |                    |                   
|STATEMENT OF OPERATIONS             |                    |                   
|                                    |                    |                   
|                                    | 3 Months Ended     | 3 Months Ended    
|                                    | September 30, 2000 | September 30, 1999
|                                    |                    |                   
|INCOME                              |                    |                   
|Revenue                             | $ 0                | $ 0               
|TOTAL INCOME                        | $ -                | $ -               
|                                    |                    |                   
|EXPENSES                            |                    |                   
|Selling, General and Administrative | $ 19,514.62        | $ 364,160.35      
|TOTAL EXPENSES                      | $ 19,514.62        | $ 364,160.35      
|                                    |                    |                   
|INCOME (LOSS) FROM OPERATIONS       | $ (19,514.62)      | $ (364,160.35)    
|Interest Income                     | $ 0                | $ 0               
|INCOME (LOSS) BEFORE INCOME TAXES   | $ (19,514.62)      | $ (364,160.35)    
|Provision for Income Taxes          | $ 0                | $ 0               
|NET INCOME (LOSS)                   | $ (19,514.62)      | $ (364,160.35)    
|                                    |                    |                   
|                                    |                    |                   
|                                    |                    |                   
|PER SHARE  BASIC and DILUTED       | $ (0.0012)         | $ (0.0744)        
|                                    |                    |                   
|                                    |                    |                   
|AVERAGE NUMBER OF SHARES            |                    |                   
|OF COMMON STOCK OUTSTANDING         | 16,293,580         | 16,293,580        

5

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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 is still in the process of acquiring Stuart Communications, Corp. Once
completed emphasis is anticipated on the implementation of the acquisitions
strategic plan.

The Company anticipated working capital needs in the interim are minimal. The Company
estimates that it will require an additional $20,000 in working capital during the
acquisition period.

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.

The company currently has low cash reserves and no significant revenues established,
additional funds may be required in order to proceed with the current or a revised
business plan should the acquisition be rejected.

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.

6

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Other Information

Legal Proceedings

The Company is involved in litigation with L.A. Commercial Group, Inc. The Company has
a stipulated judgment action pending against it on September 15, 2000 in Superior Court of
the State of California for the County of Los Angeles whereby the Company promises to pay
to L.A. Commercial Group, Inc. the aggregate sum of $30,000 without interest, attorney's
fees or costs on or before April 1, 2001.

7

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SIGNATURES

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 ___September 30, 2000______ ________/s/Bruce M. Tomiyama ___________
|(CFO and Secretary)                                                      

8

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|INDEX TO EXHIBITS
|-----------------
|                 
|(27)             

9

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