----

----

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      DC 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 September 30,                2007**                                 |
|                      |
| **OR**                    |
|                      |
| **o**                     | **TRANSITION                REPORT UNDER 13 OR 15(d) OF THE EXCHANGE ACT**                                                    |
|                      | **For                the transition period from  ______________ to                ______________**                       |

| **PURCHASE                POINT MEDIA CORP.**                                                   |
|-------------------------------------------------------------------------------------------------|
| (Exact                name of small business issuer as specified in its                charter) |
|                                                                                  |
| **Minnesota**                                                                                   |   | **41-1853993** |
| (State                or other jurisdiction of incorporation or organization)                   |   | (IRS                Employer Identification No.) |
|                                                                                            |   |
| 6950                  Central Highway, Pennsauken, NJ 08109                                     |
| (Address                of principal executive offices)                                         |
|  (856)                  488-9333(Issuer's                telephone number)            |

** **

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Table            of Contents

**Table        of Contents**

| PART                    I FINANCIAL INFORMATION  |                                                                                            |
|-------------------------------------------------------|-------------------------------------------------------------------------------------------------|
|                                                  |                                                                                            |   |
|    Item                    1.          | Financial                    Statements                                                         | 3 |
|    Item                    2.          | Management's                    Discussion and Analysis or Plan of                    Operation | 14 |
|    Item                    3.          | Controls                    and Procedures                                                      | 15 |
|                                                  |                                                                                            |   |
| PART                    II                            |                                                                                            |   |
|                                                  |                                                                                            |   |
|    Item                    6.          | Exhibits                                                                                        | 16 |
|                                                  |                                                                                            |   |
| EXHIBIT                    INDEX                 | 17                                                                                              |

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Table            of Contents

**Item        1.  Financial Statements**

**Purchase        Point Media Corp.**

**I        N D E X**

|                                                                                                                                                                                                       | **Page                    No.** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------|
|                                                                                                                                                                                                       |                            |
|                                                                                                                                                                                                       |                            |
| Consolidated                    Balance Sheets as at September 30, 2007                    (Unaudited)                                                                                                     | 4                               |
|                                                                                                                                                                                                       |                            |
| Consolidated                    Statements of Operations For the Nine and Three                    Months Ended September 30, 2007 and 2006 (Unaudited)                                                    | 5                               |
|                                                                                                                                                                                                       |                            |
| Consolidated                    Statements of Stockholders' Equity                    (Deficiency) For the Nine Months Ended September 30, 2007 and                    2006                    (Unaudited) | 6                               |
|                                                                                                                                                                                                       |                            |
| Consolidated                    Statements of Cash Flows For the Nine Months Ended                    September 30, 2007 and 2006 (Unaudited)                                                              | 7                               |
|                                                                                                                                                                                                       |                            |
| Notes                    to Unaudited Consolidated Financial Statements                    (Unaudited)                                                                                                     | 8                               |

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Table            of Contents

| **PURCHASE                  POINT MEDIA CORP.**                                                                                                 | ** ** |
|-------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **BALANCE                  SHEET**                                                                                                              | ** ** |
| **(Unaudited)**                                                                                                                                 | ** ** |
|                                                                                                                                            |       |
| **ASSETS**                                                                                                                                      | ** ** |
| ** **                                                                                                                                      | ** ** | **September                  30,** | ** ** |
| ** **                                                                                                                                      | ** ** | **2007** |   |
| Current                  Assets:                                                                                                                |       |   |   |
|   Cash                                                                                                                                |       | $ | 132,000 |   |
|   Accounts                  receivable                                                                                                |       |   | 19,166 |   |
|   Deposit                  on Inventory                                                                                               |       |   | 202,640 |   |
|   Inventory                                                                                                                           |       |   | 250,753 |   |
|   Prepaid                  expenses                                                                                                   |       |   | 48,008 |   |
|      Total                  Current Assets                                                                             |       |   | 652,567 |   |
|                                                                                                                                            |       |   |   |   |
| Equipment-net                                                                                                                                   |       |   | 33,378 |   |
| Other                  assets                                                                                                                   |       |   | 9,876 |   |
|      TOTAL                  ASSETS                                                                                     |       | $ | 695,821 |   |
| **LIABILITIES                  AND STOCKHOLDERS' DEFICIENCY**                                                                                   |       |
|                                                                                                                                            |       |   |   |   |
| Current                  Liabilities:                                                                                                           |       |   |   |   |
|   Notes                  payable to related party                                                                                     |       | $ | 117,798 |   |
|   Accounts                  payable                                                                                                   |       |   | 453,917 |   |
|   Notes                  payable                                                                                                      |       |   | 80,000 |   |
|   Current                  portion of long-term debt                                                                                  |       |   | 9,104 |   |
|   Accrued                  expenses                                                                                                   |       |   | 245,655 |   |
|                                                                                                                                            |       |   |   |   |
|      Total                  Current Liabilities                                                                        |       |   | 906,474 |   |
|                                                                                                                                            |       |   |   |   |
| Long-term                  liabilities                                                                                                          |       |   |   |   |
|   Long-term                  debt - less current portion                                                                              |       |   | 161,150 |   |
| TOTAL                  LIABILITIES                                                                                                              |       |   | 1,067,624 |   |
|                                                                                                                                            |       |   |   |   |
| Stockholders'                  Deficiency: Preferred stock; no par value - authorized                                                           |       |   |   |   |
| 50,000,000                  shares; Series B Convertible Preferred Stock -                  outstanding    2,196,566 shares |       |   | 417,750 |   |
|   Common                  stock, no par value – authorized 100,000,000 shares                                                   |       |   |   |   |
|    outstanding                  98,503,940                                                                                       |       |   | 200,000 |   |
|   Additional                  paid-in capital                                                                                         |       |   | 176,500 |   |
|   Deficit                                                                                                                             |       |   | (1,166,053 | ) |
|      Total                  Stockholders' Deficiency                                                                   |       |   | (371,803 | ) |
| TOTAL                  LIABILITIES AND                                                                                                          |       |   |   |   |
|  STOCKHOLDERS'                  DEFICIENCY                                                                                                 |       | $ | 695,821 |   |
| See                  Notes to Financial Statements                                                                               |       |

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Table            of Contents

**PURCHASE          POINT MEDIA CORP.**

**STATEMENTS          OF OPERATIONS**

**FOR          THE NINE AND THREE MONTHS ENDED SEPTEMBER 30, 2007 AND          2006**

|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |
|----------------------------------------------------------------------|------------|----------------------------------------------|------------|------------|-----------------------------------------------|------------|------------|----------|------------|------------|------------|--------|
|                                                                 |       | **For                      the Nine Months** | ** ** | ** ** | **For                      the Three Months** | ** ** |
| ** **                                                           | ** ** | **Ended                      September 30,** | ** ** | ** ** | **Ended                      September 30,**  | ** ** |
| ** **                                                           | ** ** | **2007**                                     | ** ** | ** ** | **2006**                                      | ** ** | ** ** | **2007** | ** ** | ** ** | **2006**   |   |
| Net                      sales                                       |       | $                                            | 2,140,543  |       |                                          | $          | 4,156,171  |     |       | $          | 461,657    |   |   | $ | 1,621,755 |   |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
| Costs                      and Expenses:                             |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |
|   Cost                      of sales                       |       |                                         | 1,704,070  |       |                                          |       | 3,511,109  |     |       |       | 330,867    |   |   |   | 1,387,912 |   |
|   General                      and administrative expenses |       |                                         | 1,736,377  |       |                                          |       | 969,901    |     |       |       | 935,649    |   |   |   | 308,745 |   |
|                                                                 |       |                                         | 3,440,447  |       |                                          |       | 4,481,010  |     |       |       | 1,266,516  |   |   |   | 1,696,657 |   |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
| Loss                      from operations                            |       |                                         | (1,299,904 | )          |                                          |       | (324,839   | )        |       |       | (804,859   | )      |   |   | (74,902 | ) |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
| Other                      income and expenses:                      |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |
|   Disposal                      of fixed asset             |       |                                         | (22,847    | )          |                                          |       | -          |     |       |       | (22,847    | )      |   |   | - |   |
|   Forgiveness                      of debt                 |       |                                         | 3,580      |       |                                          |       | -          |     |       |       | 3,580      |   |   |   | - |   |
|   Interest                      expense                    |       |                                         | (56,289    | )          |                                          |       | (58,869    | )        |       |       | (11,641    | )      |   |   | (33,914 | ) |
|   Interest                      income                     |       |                                         | 4,442      |       |                                          |       | 1,144      |     |       |       | 4,442      |   |   |   | 1,144 |   |
|   Commission                      income                   |       |                                         | 18,688     |       |                                          |       | -          |     |       |       | 18,688     |   |   |   | - |   |
|                                                                 |       |                                         | (52,426    | )          |                                          |       | (57,725    | )        |       |       | (7,778     | )      |   |   | (32,770 | ) |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
| Income                      (loss) before provision for              |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |
|    income                      taxes                  |       |                                         | (1,352,330 | )          |                                          |       | (382,564   | )        |       |       | (812,637   | )      |   |   | (107,672 | ) |
| Benefit                      from provision for income taxes         |       |                                         | (128,032   | )          |                                          |       | -          |     |       |       | -          |   |   |   | - |   |
| Net                      loss                                        |       | $                                            | (1,224,298 | )          |                                          | $          | (382,564   | )        |       | $          | (812,637   | )      |   | $ | (107,672 | ) |
|                                                                 |       |                                         |       |       |                                          |       | -          |     |       |       |       |   |   |   | - |   |
| Loss                      per common share – basic             |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |
|  and                      diluted                               |       | $                                            | -          |       |                                          | $          | -          |     |       | $          | -          |   |   | $ | - |   |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
|                                                                 |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |
| Average                      outstanding shares                      |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |   |   |   |
| Basic                                                                |       |                                         | 98,503,940 |       |                                          |       | 98,503,940 |     |       |       | 98,503,940 |   |   |   | 98,503,940 |   |
| Diluted                                                              |       |                                         | 98,503,940 |       |                                          |       | 98,503,940 |     |       |       | 98,503,940 |   |   |   | 98,503,940 |   |
|                                                                      |       |                                         |       |       |                                          |       |       |     |       |       |       |   |   |

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Table            of Contents

| **PURCHASE                    POINT MEDIA CORP. &                    SUBSIDIARY**          |       |
|---------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **CONSOLIDATED                    STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY)**                                          |       |
|  **(Unaudited)**                                                                                                                       |       |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                                                  | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                                                  | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | **Common                    Stock** | ** ** | ** ** | **Additional** | ** ** | ** ** | **Retained** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                                                  | ** ** | **Preferred** | ** ** | ** ** | **Stated** | ** ** | ** ** | ** ** | ** ** | ** ** | **Stated** | ** ** | ** ** | **Paid-In** | ** ** | ** ** | **Earnings** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                                                  | ** ** | **Stock** | ** ** | ** ** | **Value** | ** ** | ** ** | **Shares** | ** ** | ** ** | **Value** | ** ** | ** ** | **Capital** | ** ** | ** ** | **(Deficit)** | ** ** | ** ** | **Total** |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance                    at January 1, 2006                                                                                               |       |   | 2,085,716 |   |   | $ | - |   |   |   | 98,503,940 |   |   | $ | 200,000 |   |   | $ | 1,500 |   |   | $ | 494,817 |   |   | $ | 696,317 |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    loss for the year ended                                                                                              |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   December                    31, 2006                                                                                            |       |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (436,572 | ) |   |   | (436,572 | ) |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance                    at December 31, 2006                                                                                             |       |   | 2,085,716 |   |   |   | - |   |   |   | 98,503,940 |   |   |   | 200,000 |   |   |   | 1,500 |   |   |   | 58,245 |   |   |   | 259,745 |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                    of preferred stock for                                                                                          |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   expenses                    at $3.77 per share                                                                                  |       |   | 110,850 |   |   |   | 417,750 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 417,750 |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Contribution                    by shareholder                                                                                              |       |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 175,000 |   |   |   | - |   |   |   | 175,000 |   |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | - |   |
| Net                    loss for the nine months ended                                                                                       |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | - |   |
|   September                    30, 2007                                                                                           |       |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (1,224,298 | ) |   |   | (1,224,298 | ) |
|                                                                                                                                        |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance                    at September 30, 2007                                                                                            |       |   | 2,196,566 |   |   | $ | 417,750 |   |   |   | 98,503,940 |   |   | $ | 200,000 |   |   | $ | 176,500 |   |   | $ | (1,166,053 | ) |   | $ | (371,803 | ) |

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Table            of Contents

**PURCHASE          POINT MEDIA CORP.**

**STATEMENT          OF CASH FLOWS**

**FOR          THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006**

**(Unaudited)**

|                                                                                     |   |                    **For                    the Nine Months Ended**    |       |
|------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------|------------|
|                                                                                     |   | **September                    30,**                                        |       |
|                                                                                     |   | **2007**                                                                                   | ** ** | ** ** | **2006** |   |
|   CASH                    FLOW FROM OPERATING ACTIVITIES:                      |   |                                                                                       |       |   |   |   |
|   Net                    loss                                                  |   | $                                                                                          | (1,224,298 | ) |   | $ | (382,564 | ) |
|   Adjustments                    to reconcile net loss to net cash             |   |                                                                                       |       |   |   |   |   |   |
|    used                    in operating activities:                       |   |                                                                                       |       |   |   |   |   |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
|    Depreciation                    and                                    |   |                                                                                       |       |   |   |   |   |   |
|     amortization                                                     |   |                                                                                       | 4,268      |   |   |   | 5,860 |   |
|    Loss                    on abandonment of                              |   |                                                                                       | -          |   |   |   | - |   |
|      leasehold                    improvements                  |   |                                                                                       | 22,847     |   |   |   | - |   |
| Changes                    in operating assets                                           |   |                                                                                       |       |   |   |   |   |   |
|   and                    liabilities                                           |   |                                                                                       | 1,787,197  |   |   |   | (1,183,127 | ) |
|   Net                    cash provided by (used in)                            |   |                                                                                       |       |   |   |   |   |   |
|      operations                                                 |   |                                                                                       | 590,014    |   |   |   | (1,559,831 | ) |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
|  CASH                    FLOW FROM INVESTING ACTIVITIES:                            |   |                                                                                       |       |   |   |   |   |   |
|   Security                    deposit                                          |   |                                                                                       | 4,000      |   |   |   | (9,876 | ) |
|   Investment                                                                   |   |                                                                                       | -          |   |   |   | 65,000 |   |
|   Purchase  of                    equipment                          |   |                                                                                       | (3,000     | ) |   |   | (47,416 | ) |
|   Change                    in restricted cash                                 |   |                                                                                       | 173,264    |   |   |   | (173,264 | ) |
| Net                    cash provided by (used in) investing activities                   |   |                                                                                       | 174,264    |   |   |   | (165,556 | ) |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| CASH                    FLOW FROM                                                        |   |                                                                                       |       |   |   |   |   |   |
|   FINANCING                    ACTIVITIES:                                     |   |                                                                                       |       |   |   |   |   |   |
|   Proceeds                    from notes payable                               |   |                                                                                       |       |   |   |   |   |   |
|    related                    party                                       |   |                                                                                       | 424,319    |   |   |   | 54,120 |   |
|   Payment                    to note payable                                   |   |                                                                                       |       |   |   |   |   |   |
|    related                    party                                       |   |                                                                                       | (360,787   | ) |   |   | (159,177 | ) |
|   Proceeds                    from loans payable                               |   |                                                                                       | 237,437    |   |   |   | 3,234,039 |   |
|   Payment                    on loans                                          |   |                                                                                       | (1,572,737 | ) |   |   | (1,314,377 | ) |
|   Contribution                    by shareholder                               |   |                                                                                       | 175,000    |   |   |   | - |   |
|    Proceeds                    from sale of preferred stock               |   |                                                                                       | 417,750    |   |   |   | - |   |
|   Net                    cash provided by (used in)                            |   |                                                                                       |       |   |   |   |   |   |
|     financing                    activities                          |   |                                                                                       | (679,018   | ) |   |   | 1,814,605 |   |
|  See                    Notes to Financial Statements                               |   |                                                                                       |       |   |   |   |   |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| Net                    increase in cash                                                  |   |                                                                                       | 85,260     |   |   |   | 89,218 |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| Cash                    - beginning of year                                              |   |                                                                                       | 46,740     |   |   |   | 40,704 |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| Cash                    - end of year                                                    |   | $                                                                                          | 132,000    |   |   | $ | 129,922 |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| Changes                    in operating assets                                           |   |                                                                                       |       |   |   |   |   |   |
|   and                    liabilities consists of:                              |   |                                                                                       |       |   |   |   |   |   |
|      Decrease                    in accounts receivable         |   | $                                                                                          | 347,234    |   |   | $ | 116,736 |   |
|      Decrease                    (increase in inventory         |   |                                                                                       | 1,362,151  |   |   |   | (790,274 | ) |
|     (Increase)                    in prepaid expenses                |   |                                                                                       | (48,008    | ) |   |   | (106,374 | ) |
|     (Increase)                    deposit on bikes                   |   |                                                                                       | (202,640   | ) |   |   | - |   |
|      Increase                    (decrease) in accounts payable |   |                                                                                       | 333,711    |   |   |   | (390,172 | ) |
|     (Decrease)                    increase in accrued expenses       |   |                                                                                       | (5,250     | ) |   |   | (13,043 | ) |
|                                                                                     |   | $                                                                                          | 1,787,198  |   |   | $ | (1,183,127 | ) |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
| Supplementary                    information:                                            |   |                                                                                       |       |   |   |   |   |   |
|   Cash                    paid during the year for:                            |   |                                                                                       |       |   |   |   |   |   |
|       Income                    taxes                      |   | $                                                                                          | -          |   |   | $ | - |   |
|       Interest                                             |   | $                                                                                          | -          |   |   | $ | - |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |
|                                                                                     |   |                                                                                       |       |   |   |   |   |   |

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Table            of Contents

**Purchase        Point Media Corp.**

**Notes        to Unaudited Financial Statements**

**September        30, 2007**

**1.  Description        of Business and Summary of Significant Accounting        Policies**

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**2.  Inventories **

|                            |   | **September                  30,** |
|---------------------------------|--------|------------------------------------|
|                            |   | **2007**                           |
| Finished                  Goods |   | $                                  | 145,362 |
| Parts                           |   |                               | 105,391 |
|                            |   | $                                  | 250,753 |

**3.  Property        and Equipment**

|                                              |   | **September                    30,** |
|---------------------------------------------------|--------|--------------------------------------|
|                                              |   | **2007**                             |
| Equipment                                         |   | $                                    | 22,204 |
| Signs                                             |   |                                 | 7,040 |
| Software                                          |   |                                 | 15,500 |
| Leasehold                    improvements         |   |                                 | - |
|                                              |   |                                 | 44,744 |
| Less:                    accumulated depreciation |   |                                 | 11,365 |
|                                              |   | $                                    | 33,379 |

**4. Long-term        debt**

|                               |   | **September                    30,** |
|------------------------------------|--------|--------------------------------------|
|                               |   | **2007**                             |
| 2007                               |   | $                                    | 7,615 |
| 2008                               |   |                                 | 2,654 |
| 2009                               |   |                                 | 153,188 |
| 2010                               |   |                                 | 3,828 |
| 2011                               |   |                                 | 2,969 |
|                               |   |                                 | 170,254 |
| Current                    Portion |   |                                 | 9,104 |
|                               |   | $                                    | 161,150 |
|                               |   |                                 |   |

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**5.  Note          Payable**

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**6. Accrued        Expenses**

|                                   |   | **September                    30,** |
|----------------------------------------|--------|--------------------------------------|
|                                   |   | **2007**                             |
| Payroll                    Expense     |   | $                                    | 175,665 |
| Professional                    Fees   |   |                                 | 15,000 |
| Payroll                    tax expense |   |                                 | 11,805 |
| Interest                    expense    |   |                                 | 2,986 |
| Accrued                    commissions |   |                                 | 40,199 |
|                                   |   | $                                    | 245,655 |

**7. Note        Receivable/Note Payable - Related Party**

**8. Notes        Payable**

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**9. Income        Taxes**

**10.  Stockholders’          Equity**

*Common        Stock*

*Preferred        Stock*

**11. Commitments        and Contingencies**

| a)   | On                    September 5, 2007, the Company paid a success fee to a consultant                    to                    provide advisory services in business strategy, recapitalization,                    mergers                    and acquisitions, negotiation of indebtedness,  licensing and                    other services.  The contract was for a flat fee of                    $150,000. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | On                  April 1, 2007, the Company hired two consultants to provide transition                  management services, business planning, managerial systems analysis,                  sales                  and distribution assistance and inventory management systems                  services.  Both contracts are each $15,000 per month and can be                  terminated at will when the Company decides that the services have                  been                  completed and/or are no longer                  necessary. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | On                  May 15, 2007, the Company entered into an exclusive licensing agreement                  with Andretti IV, LLC, a Pennsylvanian limited liability company                  to brand                  motorcycles and scooters.  The term of the agreement is through                  December 31, 2017.  Royalties under the agreement are tied to                  motorcycle and scooter sales branded under the “Andretti                  line”.  The agreement calls for a Minimum Annual                  Guarantee.  After Year Two of the agreement, if the Company does                  not sell a certain minimum number of motorcycles and scooters under                  the                  “Andretti Line” it may elect to terminate the licensing                  agreement.  A consultant working for the company co-guaranteed                  the Minimum Annual Guarantee for the first two years and receives                  a                  4.1667% of the license fees as a fee throughout the life of the                  license                  related to that work. The consultant subsequently became an officer                  and                  director of the company. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d)   | On                  June 1, 2007, the Company hired Steven A. Kempenich as its Chief                  Executive                  Officer and a director of the Company.  His contract is a                  two-year agreement at $16,666 per                  month. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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ITEM        2

**Overview**

*last*

* last*

**Results        of Operations**

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ITEM        3.

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ITEM        6.

| **Exhibit                      Number** | **Description** |
|-----------------------------------------|-----------------|

| 31.1  | Certification  of                    Chief Executive Officer Pursuant to Section 302 of                    the   Sarbanes  Oxley Act of                    2002. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.2 | Certification  of                    Chief Financial Officer Pursuant to Section 302 of the                    Sarbanes  Oxley Act of                    2002. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification                    of Chief Executive Officer Pursuant to                    18  U.S.C.  Section  1350 as adopted                    pursuant to Section  906 of the Sarbanes-Oxley Oxley Act of                    2002. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.2 | Certification                    of Chief Financial Officer Pursuant to                    18  U.S.C.  Section  1350 as adopted                    pursuant to Section  906 of the Sarbanes-Oxley Oxley Act of                    2002. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                                       | **PURCHASE                  POINT MEDIA CORP.****(**Registrant) |                                                       |
|------------------------------------------------------------|-----------------------------------------------------------------|------------------------------------------------------------|
|                                                       |                                                            |                                                       |   |
| Dated:                  November                  21, 2007 | By:                                                             | /s/ Steven                A.                Kempenich |   |
|                                                       |                                                            | Steven                A. Kempenich                         |   |
|                                                       |                                                            | Chief                Executive Officer                     |   |
|                                                       |                                                            |                                                       |   |

**EXHIBIT        INDEX**

| **Exhibit                    Number** | **Description** |
|---------------------------------------|-----------------|

| 31.1  | Certification  of                  Chief Executive Officer Pursuant to Section 302 of                  the   Sarbanes  Oxley Act of                  2002. |
|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.2 | Certification  of                  Chief Financial Officer Pursuant to Section 302 of the                  Sarbanes  Oxley Act of                  2002. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification                  of Chief Executive Officer Pursuant to                  18  U.S.C.  Section  1350 as adopted                  pursuant to Section  906 of the Sarbanes-Oxley Oxley Act of                  2002. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.2 | Certification                  of Chief Financial Officer Pursuant to                  18  U.S.C.  Section  1350 as adopted                  pursuant to Section  906 of the Sarbanes-Oxley Oxley Act of                  2002. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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