SECURITIES  AND  EXCHANGE  COMMISSION
                         Washington,  DC  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  February  28,  2001

                   Commission  File  Number  33-96638-A


                            ecom  ecom.com, inc.
 ----------------------------------------------------------------
(Exact name of small business issuer as specified in its charter)

           Florida                     65 -0538051
     ------------------------------- -------------------
    (State or other jurisdiction of     (I.R.S. Employer
     incorporation or organization)   Identification No.)

                      2700  PGA Boulevard,  Suite  103
                    Palm Beach Gardens,  Florida  33410
-----------------------------------------------------------------
               (Address of principal executive offices)

                             (561)  622-4395
-----------------------------------------------------------------
         (Registrant's telephone number, including area code)


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

As of February 28, 2001, the issuer had 17,129,901 shares of
common stock, $.0001 Par Value, outstanding.

Transitional  Small  Business  Disclosure  format:
Yes  ___  No   X_

















                                    eCOM eCOM.COM, INC.
                            CONSOLIDATED FINANCIAL STATEMENTS

                                    February 28, 2001































eCom eCom.com, Inc.						   Form 10-QSB
								   February 28, 2001


                                     INDEX

									       PAGE
NO.
PART  I  FINANCIAL  INFORMATION


ITEM 1   FINANCIAL  STATEMENTS

Independent Accountant's Report 1
		Consolidated Balance Sheets:
		    February 28, 2001 and May 31, 2000
                (Unaudited)  							  2

		Consolidated Statements of Operations:
		    Nine Months Ended February 28, 2001 and
		    February 29, 2000  (Unaudited)				  4

		Consolidated Statements of Operations:
		    Three Months Ended February 28, 2001 and
		    February 29, 2000  (Unaudited)				  5

		Consolidated Statements of Shareholders' Deficit
		    Years Ended May 31, 2000 and 1999 and the
		    Nine Months Ended February 28, 2001
                (Unaudited)							  6

		Consolidated Statements of Cash Flows:
		    Nine Months Ended February 28, 2001 and
		    February 29, 2000  (Unaudited) 			 	  7

		Notes to Consolidated Financial Statements		  9


ITEM  2	MANAGEMENT'S  DISCUSSION  AND  ANALYSIS
		OR  PLAN  OF  OPERATION  					 22


PART  II	OTHER  INFORMATION

		ITEMS  1-6  							 27


                                WIESENECK, ANDRES & COMPANY, P.A.
                             Certified Public Accountants
                             772 U.S. HIGHWAY 1, SUITE 200
                            NORTH PALM BEACH, FLORIDA  33408

THOMAS B. ANDRES, C.P.A., C.V.A.	          	 FAX (561) 626-3453
PAUL M. WIESENECK, C.P.A.                       PHONE(561) 626-0400

                        INDEPENDENT ACCOUNTANT'S REPORT

To the Board of Directors and Stockholders
eCom eCom.com, Inc.

We have reviewed the accompanying balance sheets of eCom eCom.com, Inc.
as
of
February 28, 2001 and May 31, 2000, and the related consolidated
statements
of operations, for the three-month periods and the nine-month periods
ended
February 28, 2001 and February 28, 2000, the consolidated statement of
stockholders' deficit from May 31, 1998 through February 28, 2001, and
the
consolidated statement of cash flows for the nine month periods ended
February 28, 2001 and February 29, 2000. These financial statements are
the
responsibility of the Company's management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of
interim
financial information consists principally of applying analytical
procedures
to financial data and making inquiries of persons responsible for
financial
and accounting matters. It is substantially less in scope than an audit
conducted in accordance with generally accepted auditing standards, the
objective of which is the expression of an opinion regarding the
financial
statements taken as a whole.  Accordingly, we do not express such an
opinion.

Based on our review, we are not aware of any material modifications
that
should be made to the accompanying financial statements for them to be
in
conformity with generally accepted accounting principles.

The accompanying financial statements have been prepared assuming that
the
Company will continue as a going concern.  As discussed in the notes to
the
financial statements, the Company's current liabilities exceed the
current
assets by $1 million and the Company has incurred net operating losses
since
inception.  These conditions raise substantial doubt about its ability
to
continue as a going concern.  Management's plans regarding those
matters
are described in the notes.  The financial statements do not include
any
adjustments that might result from the outcome of this uncertainty.




April 18, 2001
                                       Page 1
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED BALANCE SHEETS
(Unaudited)

   ASSETS 		          February 28, 2001       May 31, 2000
Current
  Cash and cash equivalents      $     93,444       $    139,402
  Accounts receivable, net of
  allowance for doubtful accounts
  of $6,500   				   64,610            156,959
  Inventories                         496,897   	   769,383
  Prepaid expenses                     23,749             61,326
  Other current assets                    602             13,939
                                 ____________       ____________
Total Current Assets                  679,302          1,141,009
                                 ____________	    ____________

Property and Equipment, net           147,645            180,900
                                 ____________       ____________
Other Assets
  Intangible assets, net	         30,269             46,069
  Other assets                         12,092             11,942
                                 ____________	    ____________
Total Other Assets                     42,361             58,011
					   ____________	    ____________

Total Assets                     $    869,308       $  1,379,920
				         ============       ============

LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
  Accounts payable               $    730,189       $  1,237,036
  Accrued expenses                      8,052             21,977
  Unearned revenue                    125,000            187,562
  Current portion of
  long term debt                      824,833            676,033
  Interest accrued on
  current portion                      50,802             26,116
                                 ____________        ___________



See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.

                                     Page 2


ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED BALANCE SHEETS
(Unaudited)

                            February 28, 2001       May 31, 2000

Total Current Liabilities           1,738,876          2,148,724

Notes Payable, Net of
Current Portion                       308,000            308,000
                                 ____________        ___________
Total Liabilities                   2,046,876          2,456,724

Stockholders' Equity
  Common stock, $.0001 par value,
  50 million shares authorized,
  17,129,901 and 14,885,675 shares
  issued and outstanding including
  2000 shares held in treasury          1,713             1,489
  Paid-in capital                   5,328,972         3,854,861
  Accumulated deficit              (6,503,253)       (4,928,154)
  Treasury stock                       (5,000)           (5,000)
					   ____________	   _____________
Total Stockholders' Deficit        (1,177,568)       (1,076,804)
					   ____________	   _____________
Total Liabilities and
Stockholders' Equity            $     869,308       $  1,379,920
                                =============	  ==============













See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.

                                   Page 3
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)

                               	 Nine Months Ended
                           February 28, 2001   February 29, 2000

Revenues
  Net Sales                   $    2,984,078      $   1,683,924
  Cost of Sales                   (2,157,301)        (1,408,799)
                              ______________       _____________
Gross Profit                         826,777            275,125
                              ______________       _____________
 Other Operating Expenses
  Sales and marketing                367,594            719,785
  Product development                272,588            421,154
  General and administrative       1,676,843            849,160
  Depreciation and amortization       60,909             54,002
                              ______________	  _____________
Total Operating Expenses           2,377,934          2,044,101
					______________	  _____________
Loss from Operations              (1,551,157)        (1,768,976)

Other Income (Expense)
  Interest income                     1,826                   -
  Interest expense                  (25,768)            (10,793)
                              ______________	   ____________
	Net Other Expenses            (23,942)            (10,793)
                              ______________	   ____________
Net Loss                      $  (1,575,099)        $(1,779,769)
					==============	   ============

Net Loss Per Common Share     $       (0.10)        $     (0.13)
					==============	   ============
Weighted Average
Shares Outstanding                16,221,517         13,917,500
					==============	   ============





See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.


                                    Page 4
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)

                                	 Three Months Ended
                           February 28, 2001   February 29, 2000

Revenues
  Net Sales                   $      494,051       $  1,020,104
  Cost of Sales                     (246,782)          (910,822)
                              ______________	 ______________
Gross Profit                         247,269            109,282
                              ______________	 ______________
 Other Operating Expenses
  Sales and marketing                 45,441            390,009
  Product development                 51,780            156,205
  General and administrative         299,148            380,694
  Depreciation and amortization       20,431             17,828
                              ______________	 ______________
Total Operating Expenses             416,800            944,736
                              ______________	 ______________
Loss from Operations                (169,531)          (835,454)

Other Income (Expense)
  Interest income                        322                  -
  Interest expense                    (8,223)            (3,615)
                              ______________      ______________
	Net Other Expenses              (7,901)            (3,615)
                              ______________      ______________
Net Loss                      $     (177,432)     $    (839,069)
					==============      ==============

Net Loss Per Common Share     $        (0.01)     $       (0.06)
					==============	  ==============
Weighted Average
Shares Outstanding                16,929,901          14,342,882
					==============	  ==============






See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.

                                  Page 5
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT
(Unaudited)

      Number                       Accum-              Stock-
       of      At Par   Paid-In    ulated   Treasury  holders
	Shares    Value    Capital   Deficit   Stock    Deficit
    -------   ------  ---------   -------- --------  -------
Balance, May 31, 1998
 11,894,600    1,189    484,361  (545,921) (5,000)     (65,371)

Issuance of Common Stock
  1,089,000      109    450,913         -       -      451,022

Star Dot Marketing Pooling of Interest
    675,000       68  1,269,932 (1,129,201)     -      140,799

Net Loss
          -        -          -   (619,606)     -     (619,606)
 ----------    -----  ---------  ---------- ------  -----------
Balance, May 31, 1999
 13,658,600    1,366  2,205,206 (2,294,728) (5,000)    (93,156)

Issuance of Common Stock
  1,227,075      123  1,649,655         -       -    1,649,778

Net Loss
          -        -          - (2,633,426)     -   (2,633,426)
 ----------    -----  --------- ---------- ------  ------------
Balance, May 31, 2000
 14,885,675    1,489  3,854,861 (4,928,154) (5,000) (1,076,804)
Issuance of Common Stock
  2,244,226      224  1,474,111          -      -    1,474,335
Net Loss
          -        -          - (1,575,099)     -   (1,575,099)
 ----------    -----  --------- ---------- ------  ------------
Balance, February 28, 2001
 17,129,901   $1,713 $5,328,972$(6,503,253)$(5,000)$(1,177,568)
 ----------  -------  --------- ---------- -------  -----------



See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.


                                  Page 6
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
                       	            Nine Months Ended
                           February 28, 2001   February 29, 2000
Cash flows from operating activities

Net Loss			 	$(1,575,099)	$(1,779,769)
Reconciling adjustments:
Depreciation and amortization	     60,909		     54,002
(Increase) Decrease in:
  Accounts receivable	 	     92,349		     35,441
  Inventories			    272,487		   (205,893)
  Other current assets             50,913	          (55,751)
  Other assets				  583	           (3,669)
(Increase) Decrease in:
  Accounts payable
   & accrued expenses:		   (496,085)	    504,502
  Unearned revenue		    (62,562)	          0
					------------     ------------
    Net cash used by
operating activities 	       (1,656,505)	 (1,451,137)
					------------	------------
Cash flows from investing activities

Acquisition of property
 and equipment			    (12,587)	    (82,396)
					------------	------------
    Net cash used by
investing activities	    	    (12,587)	    (82,396)
					------------	------------
Cash flows from financing activities

Proceeds from sale of stock	  1,474,335	         1,162,925
Proceeds from stockholders'
 loans - net                      148,799 	    312,125
        				-----------		------------
    Net cash provided by
     financing activities	  1,623,134		  1,475,050
					-----------		------------
    Net decrease in cash	    (45,958)	    (58,483)


See accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.

                                  Page 7

ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)


                                     Nine Months Ended
                        February 28, 2001   February 29, 2000
Cash balance,
 beginning of period              139,402             109,202
					-----------	     ------------
    Cash balance,
    end of period            $     93,444         $    50,719
					===========	     ============
Supplemental Disclosures
Cash paid during the year for:

Interest income              $      1826                  -
Interest expense                       -                  -
Income taxes                 $       800         $      800






















See accompanying summary of accounting policies, notes to
financial statements and independent accountants' review report.


                                 Page 8
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE A - NATURE OF OPERATIONS

eCom eCom.com, Inc. (the Company) was incorporated in the State of
Florida
on
June 14, 1994.  The Company developed an e-commerce infrastructure that
enables the small business enterprise to carve its niche in the retail
and
business to business Internet economy.  eCom eCom B2Bplus provides an
affordable, user-friendly technological platform and professional
resources
to facilitate web business development.  The eCom eCom SuperHUB gives
the
web
entrepreneur a comprehensive package of on-line tools to generate,
execute
and fulfill e-commerce transactions.  We also have operated our own on-
line
business as a test model, using our e-commerce concepts to sell
paintball
products.  However, we recently have revised our business model in
order
to
focus on the design and resale of software that compresses, stores,
protects
and transmits large data files in any format including images, full
motion
video, audio and text.  Our intention is to divest all other product
lines
to
concentrate on the development of the market for this software, which
we
have
named DryIce.  Our mission is to make this software available to reduce
bandwidth demand and facilitate development of custom applications that
are
not feasible using technology currently available.

The Company was incorporated under the name US Amateur Sports, Inc. but
changed its name in January 1999 to better reflect its business
operations.
eCom is the parent of US Amateur Sports Company, which is the parent of
USA
Performance Products, Inc.  USA Performance Products manufactures and
distributes paintball guns and accessories, and has served as a test
model
for e-commerce business concepts.  US Amateur Sports Company (USASC)
owns the rights to: (1) the All American Bowl, a high school football
all-
star game, last played in 1997, when it was broadcast to over 40
million
households; (2) the ProCard/ComCard, a prepaid phone card concept; and
(3)
USA SportsNet which was planned to be an Internet portal for access to
sports
information, products and services with a focus on amateur athletes and
local
sports organizations.

On January 21, 2000 the Company entered into a Stock Exchange Agreement
with
the shareholders of Star Dot Marketing, Inc ("SDMI"), which provided
for
the
transfer of all the outstanding common stock of SDMI to eCom eCom.com,
Inc.
in exchange for 675,000 shares of common stock.  The transaction was
closed
on May 31, 2000.  SDMI uses the trade name "Treasures of Sports" to
offer
a
complete line of guaranteed authentic, hand signed sports memorabilia
and
other sports products.  These products are marketed through joint sales
agreements with professional sports franchises including the San
Francisco
Giants, Los Angeles Dodgers, Detroit Tigers, Baltimore Orioles,
Pittsburgh

See accompanying independent accountants' review report.

                                   Page 9

ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE A - NATURE OF OPERATIONS (CONTINUED)

Pirates, Golden State Warriors, Detroit Pistons, and Pittsburgh
Penguins.
SDMI also creates specialty products for businesses to use as gifts,
awards,
premiums and employee incentives.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company maintains its accounts on the accrual basis of accounting.
The
preparation of financial statements in conformity with generally
accepted
accounting principles 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 revenues and expenses during the reporting
period.
Actual results could differ from those estimates.

Consolidation

The consolidated financial statements of the Company include the
accounts
of
USA Performance Products, Inc. and Star Dot Marketing, Inc.  The
Company
formed USA Performance Products, Inc. as a separate wholly owned
subsidiary
on January 20, 1998 and transferred all assets related to the
manufacture
and
sale of the Viper M1 paintball marker and accessories to this new
corporation. We expanded the activities of USA Performance Products in
1999
by selling other paintball products through use of the 800-paintball
toll-
free telephone number and related website.  Star Dot Marketing, Inc. is
a
wholly owned subsidiary that was acquired on May 31, 2000.  The
transaction
consisted of an exchange of 675,000 shares of the Company's common
stock
for
all of the outstanding stock of SDMI and was recorded as a pooling of
interest (See Note C).

Revenue Recognition

Revenue from the sale of paintball markers and accessories and sports
related
memorabilia is recognized at the time title is transferred which is
normally
on shipment of the goods.  Revenue received from contracts for web site
development services is recorded as unearned revenue until development
of
the
related web site is complete and accepted by the client.


See accompanying independent accountants' review report.

                                 Page 10
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Cash

Cash consists of deposits in banks and other financial institutions
having
original maturities of less than ninety days.

Allowance for Doubtful Accounts

It is the policy of management to review the outstanding accounts
receivable
at year end, as well as the bad debt write offs experienced in the
past,
and
establish an allowance for doubtful accounts for uncollectible amounts.

Depreciation

Property and equipment is recorded at cost and is depreciated over the
estimated useful lives of the related assets.  Depreciation is computed
using
the straight-line method.

Amortization

Intangible assets consisting of rights to technology and associated
trademarks are amortized using the straight-line method over five
years.

Inventories

Inventories are stated at the lower of cost or market using the first
in
first out method.

NOTE C - BUSINESS COMBINATION

The Company entered into a Stock Exchange Agreement with Star Dot
Marketing,
Inc. (SDMI), a California Corporation, on January 21, 2000 whereby the
stockholders of SDMI would receive 675,000 shares of common stock of
the
Company in exchange for all of the outstanding shares of SDMI.  The
transaction has been accounted for as a pooling of interest.  The
transaction
qualifies as a tax-free reorganization pursuant to Section 368(a)(1)(B)
of
the Internal Revenue Code and related Treasury Regulations.  The
balance
sheets at February 28, 2001 and May 31, 2000 reflect the combined
assets,
liabilities and stockholders' equity of both companies, and the
statements
of
operations for the nine-month and three-month periods ended February
28,
2001
and February 29, 2000 reflect the combined operations of both
companies.
In
accordance with the terms of the merger, the principal stockholders of
SDMI,
effective May 1999, converted approximately $1 million of advances to
paid
in
capital.  At the same time, an additional 309,000 shares of SDMI were
issued
to the stockholders of Star Dot Marketing, Inc.
See accompanying independent accountants' review report.
                                  Page 11
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE D - INVENTORIES

Inventories consist principally of paintball markers and paintball
accessories and sports-related memorabilia.  Inventories are carried at
cost,
which is considered to be less than market value.  An inventory reserve
of
$66,000 was recorded at February 28, 2001 and May 31, 2000 to account
for
slow-moving inventory, which may have to be sold at less than cost.

NOTE E - PREPAID EXPENSES

Prepaid expenses consist principally of amounts paid for license fees,
commercial insurance and advertising.

NOTE F - PROPERTY AND EQUIPMENT

The following is a summary of property and equipment recorded in the
financial statements at cost less depreciation as of February 28, 2001
and
May 31, 2000:

                               February 28, 2001    May 31, 2000
                               -----------------    ------------

     Computer hardware          $     170,108      $    173,661
     Computer software                 55,634            42,979
     Furniture, fixtures and
      equipment                        57,389            53,904
     Tools, dies and fixtures          57,401            57,401
     Leasehold improvements             2,048             2,048
                                  ------------      ------------
         Total Cost                   342,580           329,993

     Accumulated
      Depreciation                    194,935           149,093
                                  ------------      ------------

      Total Net Property and
       Equipment                 $    147,645      $    180,900
                                 ============      ============





See accompanying independent accountants' review report.

                                   Page 12
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE F - PROPERTY AND EQUIPMENT (CONTINUED)

The useful lives assigned to property and equipment to compute
depreciation are:

     Computer Hardware                   5 years
     Computer Software                   5 years
     Furniture, fixtures and equipment   7 years
     Tools, dies and fixtures            5 years

NOTE G - INTANGIBLE ASSETS

In May 1996, the Company acquired the assets of Performance Paintball
Products,
Inc. Included in the purchase were exclusive rights to use of the Viper
name and
related technology used in the manufacture of the Viper M1 paintball
marker.
The rights are valued at $54,134 and are amortized over sixty months.
Accumulated amortization at February 28, 2001 and May 31, 2000 is
$51,585
and
$43,467, respectively.

In January 1999, the Company acquired the rights to use of the toll
free
telephone number, 1-800-724-6822, which has been marketed as 1-800-
PAINTBALL.
The Company paid $20,000 in cash and 100,000 shares of the Company's
common
stock.  This asset is reflected in the balance sheet at a gross cost of
$40,000
less accumulated amortization of $19,000 and $13,000 as of February 28,
2001 and
May 31, 2000, respectively.  The asset is amortized over a five-year
life.
In
February 1999, the Company acquired two Internet websites,
AclassifiedAd
and
Swapandshop, for a total cost of $11,200.  These assets are also
amortized
over
five years.  Accumulated amortization was $4,480 and $2,800 as of
February
28,
2001 and May 31, 2000, respectively.

NOTE H - OTHER ASSETS

Other assets consist primarily of security deposits on the lease of
office
facilities and utility deposits.

NOTE I - LONG-TERM DEBT

Long-term debt at February 28, 2001 and May 31, 2000 consisted of:






See accompanying independent accountants' review report.

                                Page 13
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE I - LONG-TERM DEBT (CONTINUED)
                                        February 28,    May 31,
                                            2001         2000
                                          --------     --------
A note payable dated August 12, 1997
with interest at Wall Street Journal
prime plus six percent (6%) payable
monthly.  The note is collateralized
by tangible and intangible property
related to the Viper M1 Paintball
Marker and is renewed annually and
currently matures on September 1, 2001.
Interest accrued for the nine months
Ended February 28, 2001 and for the
year ended May 31, 2000 was $11,516
and $14,573, respectively.  Total
accrued interest payable on this note
payable is $32,027.                        $100,000     $100,000

A noninterest bearing, noncollateralized
Loan from an offshore corporation that
is due on demand.				        184,220	   184,220

Three noninterest bearing,
Noncollateralized loans due on demand
from stockholders.                          640,613      491,813

The stockholders of Star Dot Marketing,
Inc. over the past several years had
made advances to SDMI.  The advances
were noncollateralized, bore interest
at an annual rate of 5.63% and were due
on demand.  The advances were converted
to an 8% noncollateralized note payable
on the date the pooling of interest took
place.  The loan matures January 2002.
Interest accrued on the note payable
through February 28, 2001 and May 31,
2000 is $18,775 and $5,606, respectively.
At any time prior to due date, the



See accompanying independent accountants' review report.

                                  Page 14
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

stockholder, at his sole discretion, can
elect to cancel the entire note payable
in exchange for an equal number of shares
(one dollar is equal to one share).           208,000   208,000
                                             --------   --------
     Total Long-Term Debt                   1,132,833    984,033
     Less Current Portion                     824,833    676,033
                                             --------   --------
     Net Long-term Debt                      $308,000   $308,000
                                             ========   ========

The long-term notes and loans payable mature as follows:

     Year Ending May 31, 2001              $  824,833
     Year Ending May 31, 2002                 308,000
                                           ----------
                                           $1,132,833
                                           ==========

NOTE J - UNEARNED REVENUE

The Company has received a total of $125,000 in cash from two clients
as
non-
refundable, good faith down payments for services to include Internet
technology
consulting and implementation of an Internet web presence.  Terms of
the
related
agreements have not been finalized.  The cash payments have been
recorded
as
unearned revenue.

NOTE K - COMMITMENTS AND CONTINGENCIES

The Company leases office facilities on a month-to-month basis for
$4,240
per
month.  In addition, 17,600 shares of common stock of the Company were
issued to
the lessor for fixing the base rental.  The Company also leases its
sports
memorabilia facility on a month-to-month basis for $2,595 per month.
The
Company leases its manufacturing facility under an operating lease,
which
expires June 30, 2001.  Future minimum lease payments as of February
28,
2001
are:

                May 31, 2001                    $10,494
                May 31, 2002                      3,498
                                                -------

                Total Minimum Lease Payments    $13,992
                                                =======
See accompanying independent accountants' review report.

                                 Page 15
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE K - COMMITMENTS AND CONTINGENCIES (CONTINUED)

From time to time, the Company may be involved in litigation relating
to
claims
arising out of its operations in the normal course of business.  The
Company is
not currently a party to any legal proceedings, the adverse outcome of
which,
individually or in the aggregate, would have a material adverse effect
on
the
Company's financial position or results of operations.


NOTE L - STOCKHOLDERS' DEFICIT

The restated Stockholders' Deficit at May 31, 1999 for the combination
recognized as a pooling of interest is as follows:


					    Accum-			  Stock-
           Common    Paid In      ulated    Treasury   holders'
            Stock    Capital      Deficit     Stock     Equity
          -------    -------      -------   ---------  --------
eCom eCom.com, Inc.
50,000 shares of $.0001
par value stock
authorized, 13,708,600
issued and outstanding
including 2,000 shares
held in Treasury
           $1,303   $935,269     $(920,006)   $(5,000)    $11,566

Star Dot Marketing, Inc.
2,000,000 shares of no
par value stock
authorized, 409,091
shares issued and
outstanding
        1,230,000    40,000    (1,374,722)       -      (104,722)
        ---------   -------    -----------   --------   ---------

Combined Stockholders' Equity
at May 31, 1999
        1,231,303    75,269    (2,294,728)    (5,000)    (93,156)



See accompanying independent accountants' review report.

                                 Page 16
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Adjustment for retroactive
Pooling of interest -
675,000 shares of
eCom eCom.com, Inc
common stock issued
             68      (68)            -           -           -

Reclassification of
Paid in Capital
     (1,230,000) 1,230,000            -           -          -
    -----------  ---------     --------     --------    -------
Total Stockholders'
Deficit at
May 31, 1999
        $  1,371 $2,205,201 $(2,294,728)   $(5,000)   $(93,156)
        ======== ========== ============   ========  =========

NOTE M - RELATED PARTY TRANSACTIONS

On January 10, 1998, the Company's Board of Directors approved an
agreement with
Axis Enterprises, Ltd., a Bahamian corporation of Nassau, Bahamas, to
retain
Axis for a period of three years to provide certain financing,
marketing
and
management services in support of the Company's subsidiary, USA
Performance
Products, Inc.  In exchange for performance of these services, Axis was
granted
1,500,000 shares of common stock.  The final marketing and management
agreement
was executed on April 8, 1998.  In 1999, the Company issued 150,000
shares
of
common stock in cancellation of indebtedness of $111,780.  The Company
is
currently indebted to Axis for $184,220.

Derek D. Panaia, son of David J. Panaia, CEO of the Company, was
retained
as a
consultant to provide management oversight of USA Performance Products.
In
connection with this agreement, Derek Panaia was granted 400,000 shares
of
common stock in return for his services.

Stratex Corporation has a loan to the Company in the amount of
$100,000.
Stratex is owned by Derek D. Panaia, son of David J. Panaia, CEO of the
Company.

The Company issued 100,000 shares in May 1999 and 100,000 shares in
June
2000 to
ReSource Group, Inc. in exchange for promotional and related consulting
services.  ReSource Group, Inc. is a public relations and promotional
firm
of
which a former member of the Board, Mr. Thomas De Rita, is a principal.


See accompanying independent accountants' review report.

                                 Page 17
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE N - BUSINESS SEGMENTS

The Company's reportable segments are strategic business units that
offer
different products and services.  The Company has four reportable
segments:
paintball products, sports events, Internet commerce and sports
memorabilia.
The paintball segment manufactures and distributes paintball guns and
accessories.  The events segment has produced the All American Bowl, a
national
high school football all-star game.

The Internet segment has provided an e-commerce infrastructure to
enable
small
businesses to expand to the Internet and is now focused on the design
and
resale of software applications for compression and transmission of
large
data
files.  The sports memorabilia segment acquires various signed sports
related items from individuals in the various professional leagues for
resale.

The accounting policies of the segments are the same as those described
in
the
summary of significant accounting policies.  There have been no
intersegment
sales or transfers.  Revenues from sales of the Company's paintball
products
over the Internet are reported within the paintball segment.

The following is a summary of segment activity:

                        Sports   Internet   Sports         All
            Paintball   Events   Commerce  Memorabilia Others(a)
Totals
            ---------   ------   --------  ----------  ---------   ----
---
Nine Months Ended:
February 28, 2001
-----------------
Revenues
            $2,457,870    $-      $150,696   $375,512       $ -
$2,984,078
Interest expense
                12,598     -             -     13,170         -
25,768
Depreciation
                28,237     -        15,105      1,767         -
45,109
Amortization
                14,120     -         1,680          -         -
15,800
Segment loss
              (195,285)    -    (1,215,040)  (164,774)        -
(1,575,099)
Segment assets
               510,729     -       123,713    234,866         -
869,308



See accompanying independent accountants' review report.

                                 Page 18
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

                        Sports   Internet   Sports         All
            Paintball   Events   Commerce  Memorabilia Others(a)
Totals
            ---------   ------   --------  ----------  ---------   ----
---
February 29, 2000
-----------------
Revenues
             $1,376,083    $-      $ 3,361   $304,480       $ -
$1,683,924
Interest expense
                 10,793     -            -          -         -
10,793
Depreciation
                 11,072     -       18,044      5,071      4,015
38,202
Amortization
                 14,120     -        1,680          -         -
15,800

Nine Months Ended:
February 29, 2000
-----------------
Segment loss
               (115,000)    -   (1,170,847)  (204,255)
(289,667)(1,779,769)
Segment assets
                495,151     -      149,222    275,423     49,944
969,740

(a) Includes amounts not allocated to operating segments.

NOTE O - RECOVERABILITY OF ASSETS AND GOING CONCERN

These financial statements are presented on the basis that the Company
is
a
going concern.  Going concern contemplates the realization of assets
and
the
satisfaction of liabilities in the normal course of business over a
reasonable
length of time.  The accompanying financial statements show that
current
liabilities exceed current assets by $1,059,575 at February 28, 2001
and
that
the Company has incurred net operating losses since inception.

In April of 1999, the Company entered into a financing agreement with a
third
party whereby the Company may sell to the third party and that third
party
must
buy, a number of the Company's shares of common stock, subject to
restrictions
(the "Put Option").

The more salient of the restrictions under the Put Option includes that
the
Company must first register the shares which may be subject to the put,
and the
price and number of shares which may be put to the third party in any
30
day


See accompanying independent accountants' review report.

                                Page 19
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE O - RECOVERABILITY OF ASSETS AND GOING CONCERN (CONTINUED)

period is dependent upon the Company's share price as determined on the
OTC
Bulletin Board and volume of trading activity.  On April 10, 2000 the
Company
filed a registration statement on Form S-1 with the Securities and
Exchange
Commission.  The registration statement was declared effective by the
Commission
on April 28, 2000, which allows the Company to exercise its rights
under
the
agreement (See Note R).  However, the Company can make no assurances
that
the
market in the Company's stock will remain adequate to allow the Company
to
raise
necessary funds through the use of the Put Option.


NOTE P - CONCENTRATION OF RISK

Financial instruments, which potentially subject the Company to
concentrations
of credit risk, consist principally of trade accounts receivable.  The
Company
generates approximately 60% of its sports memorabilia sales to one
organization.
At February 28, 2001, the accounts receivable from this organization
represents
approximately 30% of the Company's total accounts receivable.

NOTE Q - INCOME TAXES

No provision for federal and state income taxes has been recorded
because
the
Company has incurred net operating losses since inception.  The
Company's
net
operating loss carry-forward as of February 28, 2001 totals
approximately
$3.9
million.  These carry-forwards, which will be available to offset
future
taxable
income, expire beginning in 2010.  The Company does not believe that
the
realization of the related net deferred tax asset meets the criteria
required by
generally accepted accounting principles and, accordingly, the deferred
income
tax asset arising from such loss carry forward has been fully reserved.

NOTE R - PRIVATE EQUITY LINE

The Company entered into an agreement for a Private Equity Line of
Common
Stock
pursuant to Regulation D with Swartz Private Equity, LLC for $30
million
with a
$20 million option commencing on the effective date of a Registration
Statement
covering the Put shares and ending thirty-six (36) months thereafter.
Swartz
shall purchase eCom Common Stock at a per share purchase price equal to
92% of
the "Market Price" in effect on the date of sale to Swartz, subject to
a
Floor
Price specified by eCom.  The sale to Swartz shall occur, on dates
during
the




See accompanying independent accountants' review report.
                                 Page 20
ECOM ECOM.COM, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Purchase Period specified by Swartz, during the 20 business days
following
each
Put Notice (the purchase period).  eCom, at its option, may select a
Floor
Price
for any specified Put below which eCom will not sell shares to Swartz
under that
Put.

The dollar amount sold to Swartz in each Put, may be up to $10 million
but
shall
not exceed 15% of the aggregate dollar volume of the Common Stock
traded
on the
company's primary exchange during the 20 day Purchase period beginning
on
the
business day following the Put Date for such Put, excluding any days
where
92%
of the low trade price would be less than the Floor Price, unless
otherwise
agreed by Swartz; provided that the Purchase Period shall be extended
by
one
business day for each Excluded Day, up to a maximum extension of 5
business
days.

For each Put, Swartz shall receive an amount of warrants equal to 8% of
the
number of shares purchased under the Equity Line at an Exercise Price
equal to
110% of the Closing Bid Price on the Put Date.  Warrants shall have
piggyback
registration rights and reset provisions.

As compensation to enter in to the Equity Line Commitment, Swartz shall
receive
a warrant convertible into 490,000 shares of eCom Common Stock.  The
Commitment
Warrants' exercise price shall equal the average closing bid price for
the
5
trading days prior to execution of this Equity Line Letter of Intent.
Warrants
shall have a 5-year term, piggyback registration rights and reset
provisions.



















See accompanying independent accountants' review report.

                                  Page 21
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The following discussion should be read in conjunction with the
accompanying
consolidated financial statements for the nine-month periods ended
February 28,
2001 and February 29, 2000 and the Form 10-KSB for the fiscal year
ended
May 31,
2000.

Special Note Regarding Forward-Looking Statements

Certain statements in this report and elsewhere (such as in other
filings
by the
Company with the Securities and Exchange Commission ("SEC"), press
releases,
presentations by the Company or its management and oral statements) may
constitute "forward-looking statements" within the meaning of the
Private
Securities Litigation Reform Act of 1995.  Words such as "expects,"
"anticipates," "intends," "plans," "believes," "seeks," "estimates,"
and
"should," and variations of these words and similar expressions, are
intended to
identify these forward-looking statements.  The Company's actual
results
could
differ materially from those anticipated in these forward-looking
statements.
Factors that might cause or contribute to such differences include,
among
others, competitive pressures, the growth rate of the paintball
industry
and
electronic commerce, constantly changing technology and market
acceptance
of the
Company's products and services.  The Company undertakes no obligation
to
publicly release the result of any revisions to these forward-looking
statements, which may be made to reflect events or circumstances after
the
date
hereof or to reflect the occurrence of unanticipated events.

The eCom Business Model

When we changed the name of our company to eCom eCom.com, Inc. in
January
1999,
the new name was intended to be a better reflection of our business
which
centered on building an e-commerce infrastructure to assist small
businesses to
enter the Internet economy.  In the past few months, our company's
mission, the
related business model and our corporate structure have been altered to
respond
to the opportunity that we believe provides the greatest potential for
profitability.  The meaning of "eCom" has been expanded to include e-
compression.

All companies within the Internet business community currently have
limited
ability to transmit large files without excessive download time and
loss
of
product quality.  This limitation is the primary obstacle to creating a
wide
range of products and services, such as video-on-demand, which are
essential to
fulfill expectations of the next step in the evolution of the Internet.
It is also an obstacle to achieving profitability within the industry
because of
the high cost of bandwidth required by the transmission technology
currently
available.

                                 Page 22
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

We believe that the solution to this problem is provided by compression
software
that we have named DryIce.  DryIce software revolutionizes the
compression,
storage, protection, transmission and use of large data files in any
format
including images, full motion video, audio and text.  DryIce reduces
bandwidth
requirements through use of compression ratios that far exceed the
ratios
produced by any other technology currently in use.  Our mission is to
make
this
software available to reduce bandwidth demand and facilitate
development
of
custom applications that are not feasible with other existing
technology.

As the reseller and custom designer of DryIce software, we believe our
company
will benefit most by focusing on this opportunity.  Our intention is to
divest
all other product lines and to build a profitable future through
marketing
of
DryIce technology.

Results of Operations

          Comparison of the nine months ended February 28, 2001
            with the nine months ended February 29, 2000

Revenue for the nine-month period ended February 28, 2001 was
$2,984,078
compared to $1,683,924 of revenue recorded during the same period of
the
prior
year.  Of the $1,300,154 increase, $1,081,787 was attributable to
growth
in our
paintball business, $147,335 was produced by the recognition of revenue
earned
from Internet services and $71,032 consisted of incremental sales
recorded
by
our subsidiary, Star Dot Marketing.  The growth in the paintball
portion
of the
sales increase was achieved during the first six months of the fiscal
year
with
a decrease in the third quarter due to the restructuring of our
organization to
respond to the priorities of our new business model.

Gross profit grew from $275,125 in the prior year period to $826,777 in
the
current nine month period.  As a percentage of sales, this represented
an
improvement from 16% in the prior year period to 28% in the current
quarter.
This improvement was achieved primarily through increased sales of our
high-
margin Viper M1 product line plus our ability to command better pricing
of other manufacturers' products due to higher volume.

Total operating expenses for the nine months ended February 28, 2001
were
$2,377,934 compared to $2,044,101 for the nine months ended February
29,
2000.
Decreases in sales and marketing expense ($367,594 in 2001 versus
$719,785
in
2000) and product development expense ($272,588 in 2001 versus $421,154
in
2000)



                                   Page 23
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

were offset by increases in general and administrative expense
($1,676,843) in
2001 versus $849,160 in 2000) and depreciation and amortization
($60,909
in 2001
versus $54,002 in 2000).  Most of the savings in sales and marketing
and
product
development occurred during the current quarter as a result of our
restructuring.  General and administrative expense was also reduced
during
the
current quarter, but it had grown steadily throughout the first six
months
as a
result of additional payroll, consulting fees, professional fees and
office
expense associated with our company's growth.

Interest expense rose from $10,793 in the prior year period to $25,768
in
the
current year-to-date period.  This was primarily due to interest paid
on a
note
due to the former stockholders of Star Dot Marketing.

Our operations for the nine months ended February 28, 2001 resulted in
a
net
loss of $1,575,099, a $204,670 improvement over the net loss of
$1,779,769
recorded during the nine months ended February 29, 2000.

         Comparison of the three months ended February 28, 2001
          with the three months ended February 29, 2000

As discussed above, in the quarter ended February 28, 2001 we revised
our
business model to shift emphasis to the development of DryIce software
applications and the related market.  Although we had been successful
in
growing
the revenues derived from our test-model paintball e-commerce program,
we
decided that it is now more important to focus on the significant
profitability
potential of DryIce.  We restructured our organization to cut costs
associated
with our sports-related business and our other Internet programs.

Cost reduction was achieved in all major expense categories.  Sales and
marketing expense dropped from $390,009 in the three months ended
February
29,
2000 to $45,441 in the current three month period.  Product development
expense
was cut from $156,205 in the prior year period to $51,780 in the
current
three
month period.  General and administrative costs totaled $299,148 in the
current quarter compared to $380,694 in the prior year quarter.  Most
of
this
cost savings was generated from a reduction in personnel including
paintball
sales and management staff and staff devoted to refining our other e-
commerce
properties.  Compared to the prior year quarter, 56% of total operating
expense was eliminated, a savings of $527,936.






                                Page 24
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION
Although
our

shift in focus and the cost reduction program resulted in a
corresponding
decrease in sales, $494,051 in the quarter ended February 28, 2001
versus
$1,020,104 in the same period of the prior year, a favorable impact on
the
bottom line was even greater.  A loss of $177,432 in the current year
period
represented a 79% reduction from the loss of $839,069 posted in the
three
months
ended February 29, 2000.

Liquidity and Capital Resources

At February 28, 2001, current assets totaled $679,302 compared to
$1,141,009 at
the end of the prior fiscal year.



Balances in all asset categories decreased.  A decrease in cash of
$45,958
and
in inventories of $272,486 reflected management's intention to reduce
accounts
payable and to minimize inventory balances as a part of our cost
reduction
program.  Accounts receivable decreased from $156,959 at May 31, 2000
to
$64,610
as of February 28, 2001.  This was consistent with the decline in sales
during
the current quarter.  Current liabilities fell from $2,148,724 at the
end
of the
prior fiscal year to $1,738,877 at the end of the current quarter, a
decrease of
$409,847.  Reductions of $506,846 in accounts payable, $13,925 in
accrued
expenses and $62,562 in unearned revenue were partially offset by
increases of
$148,800 in stockholder loans and $24,686 in accrued interest.

Net cash used in operating activities was $1,656,505 during the current
nine-
month period compared to $1,451,137 during the same period of the prior
year.
The principal use of cash in both periods was to fund our net loss from
operations, while, additionally, in the current period a significant
amount of
cash was used to reduce accounts payable ($506,846).

Net cash used in investing activities was $12,587 during the current
period
compared to $82,396 in the prior year period.  This difference was
caused
by the
acquisition of computer hardware and related electronic equipment
during
the
prior year period.

Net cash provided by financing activities increased from $1,475,050
during
the
first nine months of the prior year to $1,623,134 during the same
period
of the
current year.  This difference reflected an increase in proceeds
received
from
sale of common stock and additional stockholder contributions.




                                 Page 25
ECOM ECOM.COM, INC.
PART I:  FINANCIAL INFORMATION
ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION
Although
our

The Company continues to be reliant on the combination of revenues,
loans
from
stockholders and capital contributions to fund operations.  We have an
equity
line of credit in place with Swartz Private Equity, LLC.  However, the
amount of
common stock we can require Swartz to purchase is tied to the market
for
our
common stock.  Consequently, if market volume and price decline, so
does
the
amount of common stock we can put to Swartz.  To the extent that
additional
funds are required to support operations or to expand our business, we
may
sell
additional equity, issue debt or obtain other credit facilities through
financial institutions.  Any sale of additional equity securities will
result in
dilution to our shareholders.  There can be no assurance that
additional
financing, if required, will be available to the Company in amounts or
on
terms
that are acceptable.  Until the Company obtains sufficient funds
necessary
to
capitalize the growth of its existing operations, expenditures required
to
increase revenues, including advertising and promotion of compression
software,
other e-commerce programs and paintball products, will be substantially
limited.
Should the Company be unable to obtain continued funding, its
operations
may be
adversely affected.



























                                 Page 26
ECOM ECOM.COM, INC.
PART II. OTHER INFORMATION

ITEM 1. Legal Proceedings.

The Company is not involved in any material legal proceedings or
litigation, and
the officers and directors are aware of no other pending litigation
which
would
have a material, adverse effect on the Company.

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 Events.

None

ITEM 6.   Exhibits and Reports on Form 8-K.

(a)	Exhibits:

EXHIBIT
   NUMBER         DESCRIPTION    		 LOCATION

27      Financial Data Schedule     Filed herewith
electronically

(b)	Reports on Form 8-K:

     None










                                Page 27
ECOM ECOM.COM, INC.
PART II. OTHER INFORMATION
EXHIBIT 27 FINANCIAL DATA SCHEDULE

This schedule contains summary financial information extracted
from the balance sheets and statements of operations found on
pages 2, 4 and 5 of the Company's Form 10-QSB for the quarter ended
February 28, 2001, and is qualified in its entirety by reference
to such financial statements.
[PERIOD-TYPE]					           	  	       9-MOS
[FISCAL-YEAR-END]						 	       MAY-31-2001
[PERIOD-END]						  		 FEB-28-2001
[CASH]						             		93,444
[SECURITIES]						                       0
[RECEIVABLES]					             		71,110
[ALLOWANCES]					              		 6,500
[INVENTORY]						                       496,897
[CURRENT-ASSETS]					                       679,302
[PP&E]						                       342,589
[DEPRECIATION]					                       194,935
[TOTAL-ASSETS]					                       869,308
[CURRENT-LIABILITIES]				                     1,738,876
[BONDS]						                             0
[PREFERRED-MANDATORY]				                             0
[PREFERRED]						                             0
[COMMON]						                         1,713
[OTHER-SE]						          		  (1,177,568)
[TOTAL-LIABILITY-AND-EQUITY]			                       869,308
[SALES]						                     2,984,078
[TOTAL-REVENUES]					                     2,984,078
[CGS]							                     2,157,301
[TOTAL-COSTS]					                     4,535,235
[OTHER-EXPENSES]					                             0
[LOSS-PROVISION]					                             0
[INTEREST-EXPENSE]					                  23,942
[INCOME-PRETAX]					          		  (1,575,099)
[INCOME-TAX]					                             0
[INCOME-CONTINUING]				                    (1,575,099)
[DISCONTINUED]					                             0
[EXTRAORDINARY]					                             0
[CHANGES]						                             0
[NET-INCOME]					                    (1,575,099)
[EPS-BASIC]					                          (.10)
[EPS-DILUTED]					                          (.10)




                                Page 28
ECOM ECOM.COM, INC.

                               SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned thereunder duly authorized.

	                    eCom eCom.com, Inc.



                         By:/s/ David J. Panaia
January 19, 2000		 David J. Panaia, Chairman of the Board
                          and Principal Financial Officer

































                                Page 29