U.S. SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C. 20549

                                 FORM 10-QSB

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

             For the quarterly period ended December 31, 1999
                       Commission File Number:  001-15337

                           MPEG SUPER SITE, INC.
           ------------------------------------------------
  (Exact name of small business issuer as specified in its charter)

            Colorado                            84-0503585
(State of other jurisdiction of       (IRS Employer Identification No.)
incorporation or organization)

         22865 Lake Forest, Suite 19, Lake Forest, California  92630
        (Address of principal executive offices including zip code)

                             (949) 768-7490
                        (Issuer's telephone number)

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

As of December 31, 1999, the Registrant had 16,283,580 shares of common
stock, no par value per share, outstanding.

Transitional Small Business Disclosure Format (check one): Yes__ No X


                              MPEG SUPER SITE, INC.
                           --------------------------
                     (Formerly Rocky Mountain Power Company)
                          (A DEVELOPMENT STAGE COMPANY)


                         STATEMENT OF OPERATIONS

                                 3 Months Ended            6 Months Ended
                               December 31, 1999        December 31, 1999

INCOME
  Revenue	                            0                         0
				    ---------                 ---------
     TOTAL INCOME                    $      0                  $      0

EXPENSES
Selling,General&Administrative        389,449                   753,609
                                    ---------                 ---------
                                    $389,449                  $ 753,609

INCOME(LOSS)from Operations	    $(389,449)		      $(753,609)
 Interest Income                            0                         0
				    ---------                 ---------
INCOME(LOSS)before Taxes            $(389.449)                $(753,609)
Provision for Income taxes                  0                         0
				    ---------                 ---------
NET INCOME(LOSS)                    $(389.449)                $(753,609)


                              MPEG SUPER SITE, INC.
                              ---------------------
                    (formally Rocky Mountain Power Company)
                        (A Development Stage Company)

                          STATEMENT OF CASH FLOWS


                                 3 Months Ended             6 Months Ended
                               December 31, 1999         December 31, 1999


OPERATING ACTIVITY
Net Income (Loss)                 (389,449)                 (753,609)
Increase in other Assets          (157,500)                 (364,100)
Increase in Accounts Payable       243,229                   372,997
                                 ----------                 ---------
                                  (303,720)                 (744,712)

FINANCIAL ACTIVITY
Net Changes in Additional
  Paid in Capital                  263,000                   746,696
                                ----------                 ---------
                                  (40,720)                   1,984

INVESTMENT ACTIVITIES
					0			 0
                               -----------                 ---------
                                  (40,720)                   1,984

Beginning Cash                     42,704                      --

Ending Cash                         1,984                    1,984



                             MPEG SUPER SITE, INC.
                             ---------------------
                    (FORMALLY ROCKY MOUNTAIN POWER COMPANY)
                         (A DEVELOPMENT STAGE COMPANY)

                               BALANCE SHEET

                             December 31, 1999


Assets

 Current
 Cash                    	  1,984
 Other Current                  364,100

 Total Assets                   366,084

Liabilities

 Current
  Accounts Payable              372,997

 Long Tern Debt                       0

 Total Liabilities              372,997

Equity

 Common Stock                         -
 Additional Paid in             746,696

 Deficit accumulated during
 Development stage             (753,609)

Total Stockholder Equity         (6,913)

Total Liabilities and
   Equity                       366,084

                                   SIGNATURES

     The issuer has duly caused this offering statement to be signed
on its behalf by the undersigned,  thereunto duly authorized,  in
the City of Lake Forest, State of California on April 3 , 2000.

                                    MPEG SUPER SITE, INC.


                                   /s/Bruce M. Tomiyama
                                      Bruce M. Tomiyama, CFO
                                      and Secretary