| U.S. SECURITIES AND EXCHANGE COMMISSION                                                                                         |
|---------------------------------------------------------------------------------------------------------------------------------|
| Washington, D.C. 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, 2002                                                                         |
|                                                                                                                       |
| [   ]    **TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE**                                             |
| ******SECURITIES EXCHANGE ACT OF 1934**                                                                                    |
| For the transition period from _____________________ to __________________                                                      |
|                                                                                                                            |
| Commission file number **0-29260**                                                                                         |
|                                                                                                                       |
| **TIMEBEAT.COM ENTERPRISES INC.**                                                                                               |
| (Exact name of small business issuer as specified in its charter)                                                               |
|                                                                                                                            |
| **Nevada**                                                                                                                      |
| ****(State or other jurisdiction of                                                                                             |
| incorporation or organization)                                                                                                  |
| **86-1040643**                                                                                                             |
| (IRS Employer                                                                                                                   |
| Identification No.)                                                                                                             |
|                                                                                                                            |
| **P.O. Box 9, Payson, Arizona 85547-0009**                                                                                 |
| (Address of principal executive offices)                                                                                        |
|                                                                                                                            |
| **(928) 474-9151**                                                                                                         |
| (Issuer’s telephone number)                                                                                               |
|                                                                                                                            |
| **Not applicable**                                                                                                              |
| (Former name, former address and former fiscal year, if changed since last report)                                              |
|                                                                                                                            |
| State the number of shares outstanding of each of the issuer’s classes of common equity, as of the last practicable date: |
|                                                                                                                            |
| **19,169,549 shares of Common Stock, $0.001 par value, as of**                                                                  |
| ******September 30, 2002******                                                                                             |

| Transitional Small Business Disclosure Format (check one); | Yes |   | No | X |
|------------------------------------------------------------|-----|--------|----|---|

| Item 1. | Financial Statements                                            |
|---------|-----------------------------------------------------------------|
|    |                                                            |
|    | Consolidated Balance Sheets (Unaudited)                         |
|    |                                                            |
|    | Consolidated Statements of Operations (Unaudited)               |
|    |                                                            |
|    | Consolidated Statements of Cash Flow (Unaudited)                |
|    |                                                            |
|    | Notes to the Consolidated Financial Statements (Unaudited)      |
|    |                                                            |
| Item 2. | Management’s Discussion and Analysis or Plan of Operation |
|    |                                                            |
| Item 3. | Controls and Procedures                                         |

| Item 1. | Legal Proceedings                                   |
|---------|-----------------------------------------------------|
|    |                                                |
| Item 2. | Changes in Securities and Use of Proceeds           |
|    |                                                |
| Item 3. | Defaults Upon Senior Securities                     |
|    |                                                |
| Item 4. | Submission of Matters to a Vote of Security Holders |
|    |                                                |
| Item 5. | Other Information                                   |
|    |                                                |
| Item 6. | Exhibits and Reports on Form 8-K                    |

|                                                                                                                                   |  September 30,                         |  March 31,                             |
|----------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------|---------------------------------------------|
|                                                                                                                                        | 2002                                   | 2002                                   |
|                                                                                                                                   |                                   |                                   |
| **ASSETS**                                                                                                                             | ** **                                  | ** **                                  |
| ****                                                                                                                                   |                                        |                                        |
| **Current**                                                                                                                            |                                        |                                        |
|     Cash and cash equivalents                                                                                      | $    33,034        | $    4,552         |
|     Receivables                                                                                                    |     14,814         |     32,489         |
|     Inventory                                                                                                      |     187,293        |     182,167        |
|     Prepaid expenses                                                                                               |     16,051         |     38,746         |
|                                                                                                                                   |                                   |                                   |
|     Total current assets                                                                                           |     251,192        |     257,954        |
| ****                                                                                                                              |                                   |                                   |
| **Capital assets**                                                                                                                     |     15,076         |     17,445         |
|                                                                                                                                   |                                   |                                   |
| **Total assets**                                                                                                                       | $    266,268       | $    275,399       |
|                                                                                                                                   |                                   |                                   |
| **LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)**                                                                                  |                                        |                                        |
| ****                                                                                                                                   |                                        |                                        |
| **Current**                                                                                                                            |                                        |                                        |
|     Accounts payable and accrued liabilities                                                                       | $    118,332       | $    115,461       |
|     Due to related parties (Note 3a)                                                                               |     97,770         |     59,000         |
|     Stock subscriptions received in advance                                                                        |     -    |     63,501         |
|     Obligation to issue shares (Note 5)                                                                            |     100,000        |     -    |
|                                                                                                                                        |                                        |                                        |
|     Total current liabilities                                                                                      |     316,102        |     237,962        |
|                                                                                                                                   |                                   |                                   |
| **Contingencies and commitments** (Note 6)                                                                                             |                                        |                                        |
|                                                                                                                                        |                                        |                                        |
| **Stockholders' equity (deficiency)**                                                                                                  |                                        |                                        |
|     Common stock (Note 4)                                                                                          |                                        |                                        |
|         Authorized                                                                             |                                        |                                        |
|             100,000,000 common shares with a par value of $0.001 per share |                                        |                                        |
|         Issued and outstanding                                                                 |                                        |                                        |
|             19,169,549 common shares (March 31, 2002 – 18,702,103)    |     19,170         |     18,702         |
|     Additional paid-in capital                                                                                     |     15,717,800     |     15,570,667     |
|     Stock subscriptions receivable (Note 4)                                                                        |     (39,860)            |     (86,500)            |
|     Deferred stock-based compensation (Note 5)                                                                     |     (86,550)            |     (153,097)           |
|     Stock subscriptions received in advance                                                                        |     23,000         |     -    |
|     Cumulative translation adjustment                                                                              |     45,800         |     45,800         |
|     Deficit                                                                                                        |     (15,729,194)        |     (15,358,135)        |
|                                                                                                                                        |                                        |                                        |
|     Total stockholders' equity (deficiency)                                                                        |     (49,834)            |     37,437         |
|                                                                                                                                   |                                   |                                   |
| **Total liabilities and stockholders’ equity (deficiency)**                                                                      | $    266,268       | $    275,399       |

|                                                                                                                   |  Three Month Period Ended September 30, 2002  |  Three Month Period Ended September 30, 2001  |  Six Month Period Ended September 30, 2002  |  Six Month Period Ended September 30, 2001  |
|------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
| **SALES******                                                                                                          | $    67,851                                   | $    2,483                                    | $    106,244                                | $    7,173                                  |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
| **COST OF GOODS SOLD**                                                                                                 |     28,723                                    |     5,460                                     |     33,818                                  |     8,440                                   |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
|                                                                                                                   |     39,128                                    |     (2,977)                                        |     72,426                                  |     (1,267)                                      |
|                                                                                                                        |                                                                   |                                                                   |                                                                 |                                                                 |
|                                                                                                                        |                                                                   |                                                                   |                                                                 |                                                                 |
| **GENERAL AND****    ADMINISTRATIVE EXPENSES**                                                     |                                                                   |                                                                   |                                                                 |                                                                 |
|     Advertising and promotion                                                                      |     35,743                                    |     559                                       |     46,212                                  |     2,309                                   |
|     Bad debt expense                                                                               |     -                               |     4,938                                     |     -                             |     4,938                                   |
|     Amortization                                                                                   |     1,101                                     |     1,473                                     |     2,369                                   |     3,067                                   |
|     Commitment fees                                                                                |     -                               |     -                               |     -                             |     22,405                                  |
|     Foreign exchange loss (gain)                                                                   |     (1,652)                                        |     4,859                                     |     1,782                                   |     6,379                                   |
|     Interest and bank charges                                                                      |     1,236                                     |     2,378                                     |     3,171                                   |     3,024                                   |
|     Inventory write-down                                                                           |     -                               |     5,594                                     |     -                             |     5,594                                   |
|     Management and consulting fees                                                                 |     183,271                                   |     52,408                                    |     255,690                                 |     135,188                                 |
|     Mineral exploration                                                                            |     -                               |     4,432                                     |     -                             |     4,433                                   |
|     Office, secretarial and administration                                                         |     5,668                                     |     4,358                                     |     7,125                                   |     6,003                                   |
|     Professional fees                                                                              |     24,876                                    |     30,794                                    |     26,419                                  |     59,869                                  |
|     Rent                                                                                           |     8,142                                     |     6,550                                     |     13,865                                  |     13,165                                  |
|     Salaries and benefits                                                                          |     808                                       |     17,178                                    |     9,268                                   |     34,183                                  |
|     Shareholder information and         investor relations |      8,904                               |      10,059                              |      16,771                            |      12,924                            |
|     Telephone, fax and utilities                                                                   |     7,855                                     |     7,604                                     |     21,376                                  |     14,600                                  |
|     Transfer agent and regulatory fees                                                             |     1,444                                     |     4,371                                     |     2,481                                   |     5,181                                   |
|     Travel                                                                                         |     (3,064)                                        |     3,259                                     |     4,913                                   |     3,259                                   |
|     Web-site development                                                                           |     3,074                                     |     36,668                                    |     33,709                                  |     36,668                                  |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
|     **Total expenses**                                                                             |     277,406                                   |     197,482                                   |     445,151                                 |     373,189                                 |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
|                                                                                                                   |                                                              |                                                              |                                                            |                                                            |
| **Loss before other item**                                                                                             |     (238,278)                                      |     (200,459)                                      |     (372,725)                                    |     (374,456)                                    |
|                                                                                                                        |                                                                   |                                                                   |                                                                 |                                                                 |
|                                                                                                                        |                                                                   |                                                                   |                                                                 |                                                                 |
| **Other item**                                                                                                         |                                                                   |                                                                   |                                                                 |                                                                 |
|     Interest and other income                                                                      |     1,635                                     |     1,496                                     |     1,663                                   |     1,815                                   |

|                                              |  Three Month Period Ended September 30, 2002  |  Three Month Period Ended September 30, 2001  |  Six Month Period Ended September 30, 2002  |  Six Month Period Ended September 30, 2001  |
|---------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|
|                                              |                                                              |                                                              |                                                            |                                                            |
| *Cont'd...*                                       |                                                                   |                                                                   |                                                                 |                                                                 |
|                                                   |                                                                   |                                                                   |                                                                 |                                                                 |
|                                                   |                                                                   |                                                                   |                                                                 |                                                                 |
|                                                   |                                                                   |                                                                   |                                                                 |                                                                 |
| **Loss for the period******                       | $    (236,643)                                     | $    (198,963)                                     | $    (371,062)                                   | $    (372,641)                                   |
|                                                   |                                                                   |                                                                   |                                                                 |                                                                 |
| ****                                              |                                                                   |                                                                   |                                                                 |                                                                 |
| **Basic and fully diluted loss per share**        | $    (0.01)                                        | $    (0.01)                                        | $    (0.02)                                      | $    (0.02)                                      |
|                                                   |                                                                   |                                                                   |                                                                 |                                                                 |
| ****                                              |                                                                   |                                                                   |                                                                 |                                                                 |
| **Weighted average number of shares outstanding** |     19,146,327                                |     16,845,205                                |     19,073,159                              |     16,605,991                              |

|                                                                                                            |  Six Month Period Ended September 30, 2002  |  Six Month Period Ended September 30, 2001  |
|-----------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|
|                                                                                                            |                                                            |                                                            |
|                                                                                                            |                                                            |                                                            |
|                                                                                                            |                                                            |                                                            |
| **CASH FLOWS FROM OPERATING ACTIVITIES**                                                                        |                                                                 |                                                                 |
|     Loss for the period                                                                     | $    (371,062)                                   | $    (372,641)                                   |
|     Items not affecting cash:                                                               |                                                                 |                                                                 |
|         Amortization                                                    |     2,369                                   |     3,067                                   |
|         Commitment fees paid by warrants                                |     -                             |     22,405                                  |
|         Management and consulting fees paid by shares and stock options |     162,547                                 |     66,468                                  |
|         Salaries and benefits paid by stock options                     |     4,000                                   |     7,214                                   |
|         Shareholder information and investor relations paid by warrants |     7,867                                   |     -                             |
|         Write-down of inventory                                         |     -                             |     5,594                                   |
|                                                                                                            |                                                            |                                                            |
|     Changes in non-cash working capital items:                                              |                                                                 |                                                                 |
|         Decrease in receivables                                         |     17,675                                  |     69,935                                  |
|         (Increase) decrease in inventory                                |     (5,126)                                      |     6,374                                   |
|         Decrease in prepaid expenses                                    |     22,695                                  |     592                                     |
|         Increase (decrease) in accounts payable and accrued liabilities |     2,875                                   |     (52,571)                                     |
|                                                                                                                 |                                                                 |                                                                 |
|     Cash used in operating activities                                                       |     (156,160)                                    |     (243,563)                                    |
|                                                                                                                 |                                                                 |                                                                 |
|                                                                                                                 |                                                                 |                                                                 |
| **CASH FLOWS FROM FINANCING ACTIVITIES**                                                                        |                                                                 |                                                                 |
|     Proceeds on issuance of common stock                                                    |     66,372                                  |     264,289                                 |
|     Advances (to) from  related parties                                                     |     38,770                                  |     (38,325)                                     |
|     Stock subscriptions received in advance                                                 |     23,000                                  |     -                             |
|     Stock subscriptions receivable                                                          |     56,500                                  |     -                             |
|                                                                                                                 |                                                                 |                                                                 |
|     Cash provided by financing activities                                                   |     184,642                                 |     225,964                                 |
| ****                                                                                                       |                                                            |                                                            |
| ****                                                                                                       |                                                            |                                                            |
| **Change in cash and cash equivalents during the period**                                                       |     28,482                                  |     (17,599)                                     |
| ****                                                                                                            |                                                                 |                                                                 |
| **Cash and cash equivalents, beginning of the period**                                                          |     4,552                                   |     35,044                                  |
| ****                                                                                                       |                                                            |                                                            |
| **Cash and cash equivalents, end of the period**                                                                | $    33,034                                 | $    17,445                                 |
| ****                                                                                                       |                                                            |                                                            |
| **Cash paid during the period for interest expense**                                                            | $    -                            | $    -                            |
| ****                                                                                                            |                                                                 |                                                                 |
| **Cash paid during the period for income taxes**                                                                | $    -                            | $    -                            |

| **1.** | **NATURE OF OPERATIONS** |
|--------|--------------------------|

| ******2.********GOING CONCERN**These unaudited consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America with the on-going assumption that the Company will be able to realize its assets and discharge its liabilities in the normal course of business.  However, certain conditions noted below currently exist which raise substantial doubt about the Company's ability to continue as a going concern.  These unaudited consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.The operations of the Company have primarily been funded by the issuance of common stock.  Continued operations of the Company are dependent on the Company's ability to complete equity financings and/or generate profitable operations in the future.  Management's plan in this regard is to secure additional funds through future equity financings.**** September 30, 2002  March 31, 2002      Deficit$    (15,729,194)$    (15,358,135)Working capital (deficiency)    (64,910)    19,992 8**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**3.****RELATED PARTY TRANSACTIONS******a)Amounts due to companies controlled by directors and persons related to directors are unsecured, non-interest bearing with no fixed terms of repayment.  b)The following amounts were paid or accrued to directors and companies controlled by directors and former directors or persons related to directors as follows: Six Month Period Ended September 30, 2002  Six Month Period Ended September 30, 2001      Management and consulting fees$    79,434 $    29,950 Rent    5,400     6,000 Telecommunications and website    10,500     -   Meals and entertainment    1,800     -     $    97,134 $    35,950 c)The Company also recorded stock based compensation totaling $100,000 as management and consulting fees for 350,000 shares issuable to directors and officers (Note 5).  d)The Company's watch and jewelry website is operated by a company controlled by a director and officer of the Company. Significant transactions with this company not disclosed elsewhere in these unaudited consolidated financial statements are as follows: Six Month Period Ended September 30, 2002  Six Month Period Ended September 30, 2001      Sales$    -   $    2,630 Purchases    22,056     3,030 Rent and miscellaneous    4,625     3,000 Salaries and wages    -       3,981 These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties.9**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**4.****COMMON STOCK******  **Common shares****** In April 2002, the Company issued 97,666 shares of common stock for proceeds of $34,903 on the exercise of stock options. The Company also completed a private placement in April 2002, consisting of 315,000 units for proceeds of $94,500, of which $63,501 had been received as of March 31, 2002.  Each unit consists of one share of common stock and one share purchase warrant entitling the holder to acquire one share of common stock at a price of $0.35 per share until April 20, 2003 and at $0.37 per share until April 20, 2004. On August 9, 2002, the Company elected to exercise a put to sell 54,780 shares of common stock of the Company to Swartz Private Equity LLC for $9,860 pursuant to certain investment agreements (Note 6).  ******Warrants****** Following is a summary of the status of share purchase warrants outstanding as at September 30, 2002: Number of Shares Exercise Price Expiry Date   1,713,168 $    0.375   January 12, 2003 418,667 0.30   January 12, 2003  then at    0.375   January 12, 2004 760,000 0.75   July 10, 2005 144,000 0.75   July 10, 2005 315,000 0.35   April 20, 2003  then at    0.37   April 20, 2004 90,400 0.3438   April 10, 2006 150,000 0.50   December 31, 2003 150,000 0.75   December 31, 2003 150,000 1.25   December 31, 2003 **5.****STOCK-BASED COMPENSATION******  The Company has established a share purchase option plan whereby the board of directors may, from time to time, grant options aggregating up to 3,200,000 shares of the Company to directors, officers, employees or consultants.  The maximum term of any option granted is five years.10**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**5.****STOCK-BASED COMPENSATION** (cont'd...)  Following is a summary of stock option activity:   Number of Shares Weighted Average Exercise Price  Outstanding at March 31, 2002     2,660,000 $    0.53     Exercised    (97,666)    0.36      Outstanding at September 30, 2002     2,562,334     0.46      Exercisable at September 30, 2002     1,845,167     0.48      Weighted average fair value of options granted during the period$  NilFollowing is a summary of the status of options outstanding as at September 30, 2002:Outstanding Options Exercisable Options Number of Shares Exercise PriceExpiry Date  Number of Shares         304,000 CDN $   0.77   March 8, 2004       304,000     50,000 1.03   June 1, 2004       50,000     300,000 0.76   August 16, 2004       300,000     681,000 0.76   September 30, 2004       681,000     80,000 0.76   May 19, 2005       80,000     50,000 1.15   June 15, 2005       50,000     23,334 0.56   October 15 2005       5,001                50,000 US $   0.38   September 10, 2004       33,333     500 0.37   March 31, 2006       333     101,000 0.51   April 16, 2006       67,334     120,000 0.37   November 21, 2006       40,000     250,000 0.40   March 14, 2007       50,000     552,500 0.40   March 15, 2007       184,166 11**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**5.****STOCK-BASED COMPENSATION**(cont’d...) The Company granted Nil (2001 – 250,000) options to consultants and employees during the three month period ended September 30, 2002 and Nil (2001 – 351,500) during the six month period ended September 30, 2002.  Accordingly, the stock-based compensation utilizing the Black-Scholes option pricing model was $Nil (2001 - $29,568) for the first quarter and Nil (2001 - $57,570) for the second quarter which is being amortized to operations over the vesting periods of the options.  The amount expensed during the six month period ended September 30, 2002 for the granting of prior stock options was $66,547 (2001 - $73,682).  This amount has been recorded as management and consulting fees of $62,547  (2001 - $66,468) and salaries and benefits of $4,000 (2001 - $7,214).  A balance of $86,550 (March 31, 2002 - $153,097) remains to be amortized to expense over the remaining term of the consultants' and employees' services which range over a period of three years. The Company also issued a total of 450,000 (2001 – 90,400) warrants during the current period to third parties pursuant to certain agreements (Note 6).  Accordingly, the stock-based compensation recognized for the issuance of these warrants using the Black-Scholes option pricing model was $7,867 (2001 - $Nil) which has been recorded as investor relations and $Nil (2001 - $22,405) which has been recorded as commitment fees. The Company uses the Black-Scholes option pricing model to determine the fair value of options and similar instruments granted at the issuance date.  In determining the fair value, the following assumptions were used: September 30, 2002  September 30, 2001      Risk free interest rate3.03%5.07%Expected life1.30 years2.86 yearsExpected volatility74%148%Expected dividends-   -   As at September 30, 2002, a total of 350,000 shares are issuable to certain directors and officers as compensation for services which has been measured at the approximate fair value of the shares.  The total value of $100,000 has been reflected as an obligation to issue shares and expensed as management and consulting fees.  The shares were issued subsequent to September 30, 2002 (Note 9).  **6.****CONTINGENCIES AND COMMITMENTS******a)The Company has passed various resolutions related to investment agreements with Swartz Private Equity LLC (“Swartz”) for raising proceeds through stock issuances of up to $25,000,000 with Swartz.  The agreements contain conditions that the Company meets certain listing and pricing requirements for its stock.  Funds will be made available subject to the Company meeting these and other conditions.    b)The Company entered into a one year contract with Global Management Inc. ("Global") for public relations services wherein Global was granted 450,000 warrants exercisable until December 31, 2003 at a price of $0.50 per share for 150,000 warrants, $0.75 per share for 150,000 warrants and $1.25 per share for 150,000 warrants and is to receive 500,000 shares within six months.12**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**7.****SUPPLEMENTAL DISCLOSURE FOR CASH FLOWS****** During the six month period ended September 30, 2002, the Company issued shares in the amount of $63,501 in exchange for stock subscriptions received in advance of $63,501 and issued 54,780 shares for $9,860 subscriptions receivable. During the six month period ended September 30, 2001, the Company issued shares of common stock in the amount of $37,041 in exchange for stock subscriptions received previously of $37,041. **8.****SEGMENTED INFORMATION****** The Company operates in the business of selling jewelry, watches and clothing and related products through e-commerce retail web-sites.  The Company operates in two geographic segments being Canada and the United States of America. Segmented geographic information as at September 30, 2002 is as follows: Canada U.S.A. Total   Capital assets$    2,738 $    12,338 $    15,076 Total assets    9,206     257,062     266,268 Sales    -       106,244     106,244 Amortization    497     1,872     2,369 Loss    (63,930)    (307,132)    (371,062)Segmented geographic information as at September 30, 2001 is as follows: Canada U.S.A. Total   Capital assets$    3,591 $    16,679 $    20,270 Total assets    25,971     210,623     236,594 Sales    -       7,173     7,173 Loss    (226,805)    (145,836)    (372,641)**9.****SUBSEQUENT EVENTS******  Subsequent to September 30, 2002, the Company:  a)filed a registration statement to register 3,000,000 shares issuable pursuant to the exercise of stock options granted under the Company's 2002 non-statutory stock option plan and 550,000 shares issued under stock option grants and to be re-offered.13**TIMEBEAT.COM ENTERPRISES INC.**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS(Expressed in United States dollars)(Unaudited)SEPTEMBER 30, 2002**9.****SUBSEQUENT EVENTS**(cont'd...)b)resolved to change its name to Timebeat Enterprises Inc., subject to shareholder approval  c)issued 50,000 shares at an agreed value of $12,500 to a consultant pursuant to a one year public relations and communications agreement.  d)authorized a private placement for up to 250,000 units consisting of one share and one share purchase warrant at $0.25 per unit, of which 12,000 units were issued subsequently in exchange for subscriptions received in advance of $4,000.  e)issued a treasury order for the 350,000 compensatory shares issuable at September 30, 2002 (Note 5) and for an additional 200,000 compensatory shares granted for services to be provided to March 31, 2003 which will be recognized as $50,000 of prepaid expense and amortized to income over the period of service.14**ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION**Our financial statements were prepared in accordance with United States generally accepted accounting principles ("US GAAP"). ******Forward Looking Statements**Under the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995 (the “PSLRA”), we caution readers regarding forward looking statements found in this report and in any other statement made by, or on our behalf, whether or not in future filings with the Securities and Exchange Commission.  Forward-looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments.  Forward looking statements are necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change.  These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward looking statements made by or on our behalf.  We disclaim any obligation to update forward-looking statements.  Readers should also understand that under Section 27A(b)(2)(D) of the Securities Act of 1933, and Section 21E(b)(2)(D) of the Securities Exchange Act of 1934, the “safe harbor” provisions of the PSLRA do not apply to statements made in connection with an initial public offering.**OVERVIEW**We were incorporated under the name Ocean Marine Technologies Inc. in the Province of British Columbia, Canada on May 23, 1986. We initially focused our business on the potential use of a research motor vehicle named Ocean Explorer I.  We intended to use this vessel in developing technology, which would minimize the growth and spread of the Zebra Mussels in the Great Lakes.  We borrowed funds from Ecofab Plastic Covers Ltd. and Caulfied Consultants Inc., and our loans were secured by a mortgage against the Ocean Explorer I.  We were unable to repay the loans and Ecofab Plastic Covers Ltd. and Caulfied Consultants Inc. obtained a judgement against us in the amount of $263,000.  Ecofab Plastic Covers Ltd. and Caulfied Consultants Inc. subsequently agreed to accept the Ocean Explorer I “as is, where is”, along with all of its liabilities, as full satisfaction of the judgement.  Due to a number of circumstances, we decided to abandon our initial focus.  We then entered into negotiations to possibly acquire several different companies.  The first company was in the business of extracting nickel and other metallic elements from industrial plating wastes.  The second company had a patented welding technology.  After conducting our due diligence review of these companies, we decided not to finalize the acquisitions.  We have no further obligations relating to these possible acquisitions. *******Mineral Exploration Activities***In early 1993, we entered into the mineral exploration business to acquire, explore, and if warranted, develop mineral properties.  On May 17, 1994, we changed our name to AGC Americas Gold Corp. to reflect our involvement in mineral exploration.  We have acquired and subsequently abandoned several mineral properties in pursuit of our business.  While we have discontinued our mineral exploration activities to focus our efforts on our Internet operations, we still hold the following mineral interests:151.    JD Gold-Silver Property.  Under an agreement with Energex Minerals Ltd., dated October 8, 1993, and amended October 13, 1993, we acquired 24 gold and silver claims in the Toodoggone area of the Omineca Mining Division in the Province of British Columbia, Canada, in exchange for payment of Cdn$45,000 and the issuance of 125,000 shares of common stock, with a deemed value of Cdn$0.25 per share.  Energex Minerals Ltd. initially retained a 15% net profit interest in the claims. We also paid George F. Nicholson a finder’s fee of Cdn$7,625 by issuing him 30,500 shares of common stock at a deemed value of Cdn$0.25 per share.We subsequently acquired the 15% net profit interest from Energex Minerals Ltd. for payment of Cdn$12,500 and the issuance of 100,000 shares of common stock.  So long as the property is not in production, we were also required to pay Energex Minerals Ltd. a fixed annual royalty prior to December 31st of Cdn$3,588.  Energex Minerals is no longer in existence and we have not been advised of any successor to Energex’ interests.  Accordingly, we did not make any royalty payment during the fiscal year to date.****In 1995, 1996 and 1997, we acquired other claims surrounding the JD Gold-Silver property by staking property which was not previously owned.2,    AL and Lawyers Properties.  By a letter of intent dated December 6, 1996 with Cheni Resources Inc., we received the right to earn an undivided 100% interest in the AL and Lawyers properties comprising 22,645 acres in the Omineca Mining Division, and located 12 kilometers south of the JD Gold-Silver Property.  The property may contain gold, silver, copper and other minerals.  In exchange for this right, we are required to (1) make annual lease payments on or before December 31st of Cdn$18,000 to the Government of British Columbia, (2) issue 400,000 shares of common stock to Cheni Resources Inc., in separate amounts of 300,000 and 100,000 shares, (3) pay Cheni Resources Inc. Cdn$10,000, and (4) incur Cdn$500,000 in exploration expenditures on the property.  As of December 31, 2000, we have fully performed our obligations and paid Cheni Resources Inc. Cdn$30,000 in lieu of issuing 100,000 shares of common stock.  Accordingly, we own an undivided 100% interest in the AL and Lawyers properties subject to the following royalty interests: the AL property remains subject to a 7% initial production royalty and a 0.25% net smelter royalty interest on mined and milled in excess of 250,000 tons payable to Cameron Scott and Barry Price; both properties are subject to the aggregated 15% net profit royalty payable to Kinross Gold Corporation, Energex Minerals Ltd., and Cheni Resources Inc; and the Lawyer property remains subject to a 2% net smelter royalty payable to Cheni Resources Inc. (1.9%) and Meota Resources Corp. (0.1%).  Cheni Resources Inc. is responsible for all reclamation required from activities performed up to December 6, 1999. We propose to maintain our interest in these properties and find a joint venture partner.  The cost of maintaining these properties is less than $10,000 per year for the next few years.***Watch and Jewelry Division***The Internet has emerged as a global communications medium to deliver and share information and to conduct business electronically.  International Data Corporation, a company that forecasts worldwide information technology market trends, estimates that the number of Web users worldwide will grow from approximately 144 million users in 1998 to 602 million users by the end of 2003.  The dramatic growth in the number of Internet users has led to the proliferation of information and services available on the Internet, including e-commerce, e-mail, financial services, news and other content.  We chose to enter this market in March 1999.  16**Internet Web Site Timebeat.com**On March 5, 1999, we entered into a letter of intent with Watch Central Corporation and Timebeat.com Inc., our wholly owned non-public subsidiary, which we incorporated in the State of Nevada on March 17, 1999.  Under the letter of intent, we have agreed to pay Watch Central Corporation $50,000 in exchange for its services to design, develop, beta test and implement an e-commerce Web site that would market, sell and repair fine gold jewelry and watches.  We also paid Watch Central Corporation $3,000 a month for consulting services and $2,000 a month for rent.  We currently Watch Central Corporation only $500 per month for rent.  Watch Central Corporation subsequently became an affiliate, as Alexander Vileshin is an officer and director for both Watch Central Corporation and us.  In September 1999, we re-incorporated in the Yukon Territory, Canada, and changed our name to Timebeat.com Enterprises Inc. to reflect our new e-commerce focus.  We launched our Web site in November 1999 and offer for sale brand name high quality watches and jewelry.  Since we do not maintain an inventory of watches, we rely upon our contacts in the wholesale watch industry to purchase a watch the same day it is ordered on our Web site.  We cannot assure you that we will be able to purchase products on the same day, or maintain our existing contracts.  We do maintain an inventory of jewelry.  We use and rely upon the information provided by each manufacturer to describe the products on our Web site.  In June 2000, we launched our auction component of www.timebeat.com, which offers an auction, and authentication of timepieces, jewelry and special products.  We offer a twelve-month assurance guarantee for our buyers, which we believe will increase their confidence in making a purchase.  We authenticate the products and issue a certificate of authenticity on each purchase.  Our buyers are also able to review an independent appraisal of the product being purchased.  If a buyer is not satisfied at any time within 30 days from the date of purchase, a full refund will be made. **Internet Web Site Watchzone.net**In December 1999, in order to increase content and awareness of www.timebeat.com, we acquired our second Web site, www.watchzone.net.    Under an agreement dated December 14, 1999, we acquired the Web site and all related assets from Watchzone.net Inc., a Colorado corporation.  In exchange for the acquisition, we gave certain watches and jewelry to each member of the management of Watchzone.net Inc with an aggregate value of $10,988.  Each member of the management signed a two-year agreement to provide consulting services to us in exchange for options, a percentage of all advertising generated by the Watchzone.net banner advertising program, and the right to purchase any new watch each year for actual dealer cost.  Also, we agreed to transfer the Web site and related assets back to the management of Watchzone.net Inc. if Timebeat.com Inc., our wholly-owned subsidiary, ceased to do business at any time before December 14, 2001.In November 2000, we entered into another agreement with the management of Watchzone.net Inc., which modified and replaced the original agreement.  Under this agreement, we will receive all of the advertising revenue and will own the Web site even if Timebeat.com Inc. ceases to do business.  In exchange, we granted an additional 75,000 options at a price of $0.56 per share, and repriced the previous options at $0.56 per share.  We also made total cash payments of $8,436 in exchange for the domain name Watchzone.tv, non-compete provisions, and for advertising on our other Web sites.  www.watchzone.net is an informational Web site which allows consumers the ability to gather and exchange information in chat forums and from existing publications, news and press releases, manufacturers’ literature, and product demonstrations and evaluations. Although we do receive some17revenue from advertising sales, the primary purpose of www.watchzone.net is to increase awareness of www.timebeat.com.In December 2000, we signed a licensing agreement with eBay, Inc. (NASDAQ: EBAY), the world’s leading online trading community.  Under this agreement, eBay users will be able to access content from www.watchzone.net.      We are hopeful this will result in an increased number of visitors to our Web site.  We receive no income from either eBay or the visitor; however this arrangement generates more visitors to our websites and has the effect of making our websites better known. *******Timebeat4teens.com*****In June 2001, we launched our new Web site called www.timebeat4teens.com.  This Web site is an e-commerce site that sells jewelry, watches, music, clothing and related items to the young adult market age group between 10 to 24 years old.  We believe that by cross-promoting our Web sites, we may be able to reach both parents and their children.  The Web site is database driven and all items, customer transactions and the functionality is based upon the Coldfusion platform.  We have established relationships with various teen magazines to assist us in the marketing of our Web site.  We launched the “second generation” of this web site in March 2002www.timebeat4teens.com hosts over 70 virtual stores offering approximately 15,000 products including fashions from leading apparel manufacturers such as Trina Trk, Cottondale - Paris, Nannette Lepore, XOXO, Rem Garson, and over 3,500 different name brand men’s and women’s fragrances.  We have an array of shoes, lingerie and handbags from manufacturers such as Steve Madden, Tuanh, Leah Aiken, Shirley of Hollywood, Leg Ave, Chateau, Leah Aiken, Moyna and Teresa Findlay.  We also provide hotel and travel packages. **Perfume Fragrance Line**In July 2001, we entered into a Perfume Agreement with Palm Beach Perfumery, Inc., whereby Palm Beach Perfumery processes and distributes our first two fragrances.  We have selectively test marketed the fragrances, and we are in the process of applying for trademark protection. In October 2002 we announced that we had started manufacturing our fragrances called “Dance” and “Classified” These fragrances will be advertised on television “InMotion with Dan Marino” which is scheduled to air the week of November 14, 2002.  InMotion is a Zernon Corporation production and is not affiliated with Timebeat.  In addition we have entered into negotiations with an up-and-coming new artist, Sheelee and a Japanese company, Fujisankel Communications International Inc.  If successful these negotiations will result in 2LIVE and Fujisankel promoting Sheelee in the United States and Canada.  In turn Fujisankel will promote Timebeat’s Dance fragrance line and lever off this association to create a new dimension for Sheelee to raise her profile in the United States.In March 2002, we engaged Florribean Productions Inc. to provide marketing and advertising services in connection with our perfume fragrance line and e-commerce business.  The term of the consulting agreement began April 1, 2002 and continues through March 31, 2004.  We agreed to compensate Florribean with stock options to purchase up to 250,000 shares at $0.40 per share, 10% of advertising revenues brought in by Florribean, and 3% of product sales generated by any spokesperson brought in by Florribean.  The options expire March 15, 2007 and are vested as to 50,000 shares upon execution of the agreement, one-third of the remaining 200,000 options vest September 15, 2002, one-third vests March 14, 2003, and the last third vests March 14, 2004.  As of July 10, 2002, Florribean has not obtained a spokesperson. ************18***2 Live Entertainment***In March 2002, we formed a new division called 2 Live Entertainment to operate in the music industry.  This new division will focus on the following:1)identifying and developing new artists;2)identifying and obtaining the distribution rights to regional “break out” releases;3)developing a musical asset catalog (listing of artists);4)acquiring publishing rights;5)developing a creative support team of writers, musicians, choreographers, etc.;6)developing a revenue stream from mastering and producing compact discs;7)acquiring an existing digital production facility that creates an ongoing revenue stream  and provides access to talent and materials; and8)utilizing and developing our own independent distribution network.********In June 2002, 2 Live Entertainment launched its Secretkiss.net dating website.  This website targets persons aged 17 through 35.  Currently, a free three-month membership is being offered.  Thereafter, we will charge $10 per month. Corporate sponsors, such as Pepsi, Coca-Cola, Reebok, Jet Blue, McDonalds, Kodak, and Hollywood Jeans, give new members of the website coupons valued at three times their paid membership fees.  The coupons are redeemable for merchandise on our timebeat4teens website or the sponsors’ own merchandise.By the end of October 2002 2Live had completed the demo phase of three songs:  “One Moment in time”, “I’ll fly halfway around the World”, and I’m searching for Love”.  These will be recorded on master by William Surrette and are scheduled for release by January, 2003.  Mr. Surrette has interviews scheduled with the New York Times and various teen magazines as well as potential spots on David Letterman and Jay Leno.Timebeat has been successful in obtaining persons experienced in the music industry to manage and direct 2LIVE, Tony Harrison and Lamar Young.  Mr. Harrison’s background in music production goes back to the early nineties by bringing European acts to the United States.  As a Sony music producer he brought, Haddaway, Turbo B, Culture beat, 2 Unlimited and DJ Sammy.******RESULTS OF OPERATIONS**We incurred a net loss of $371,062 for the six months ended September 30, 2002, as compared to a net loss of $372,641 for the six months ended September 30, 2001. Our revenues were $106,244 for the six months ended September 30, 2002 as compared with revenues of $7,173 for the six month period ending September 30, 2001.  The revenues were generated from sales in our Internet operations, and are net of sales or promotional discounts.  Revenue from the sale of products offered on both the Timebeat4teens and Timebeat websites is recognized when the goods are shipped and received. The cost of goods sold related to these revenues was $33,818 leaving a gross margin of $72,426 as compared to a cost of goods sold of $8,440 and a gross margin of $(1,267) for the six months ended September 30, 2001. This increase is attributable to higher watch and jewelry sales due to higher website traffic and increasing awareness of Timebeat from our association with eBay. The cost of goods sold consisted primarily of the cost of the products, and included such items as inbound and outbound shipping costs. Cost of goods sold is comprised exclusively of the acquisition cost of the merchandise sold inclusive of any import duties. Our inventory is valued at the lower of cost and net realizable value. In addition, we generated interest income of $1,663. For the comparable period in 2001, we generated interest income of $1,815.  The decrease is attributable to the19cash balances being marginally lower during a period of lower interest rates decreasing interest income.****Our expenses were $445,151 for the six months ended September 30, 2002, as compared to $373,189 for the six months ended September 30, 2001 an increase of $71,962.  Our increased levels of sales are allowing us to do more advertising, which increased by $43,903.  Our increased level of activity (sales, 2Live and perfume) also resulted in higher management and consulting fees which increased by $120,502. Our increased sales activity is also reflected in higher telephone & fax expenses, which increased by $6,776.  These increases were partially offset by lower expenses relating to professional fees which decreased by $33,450 now that the work relating to move to the US has been completed.Due to our higher sales levels we expect that both sales revenues and costs related to that activity will continue to trend higher.In accordance with certain United States Financial Accounting Standards Boards accounting standards, we are required to establish a fair market value based method of accounting for stock option compensation plans.  We use the Black Scholes Option Pricing Model to determine the fair market value of employee stock options and other security based compensation. Professional fees consisting primarily of legal, accounting and auditing decreased significantly as expected as the Company completed its equity line of credit and the move from Canada into the State of Nevada.*******Anticipated Trends*******Due to our limited operating history and the seasonality of our sales, we are unable to estimate future sales or trends at this time with any reasonable degree of certainty, however currently sales have increased significantly from last year and we expect that trend to continue******LIQUIDITY******During the six months ended September 30, 2002, we used cash of $156,160 for our operating activities, as compared to $243,563 for the period in 2001. A decrease of $87,403.  This decrease is due in part to management’s efforts to control cash costs as well as an increase used of stock based compensation, which increased by $264,289.  We received proceeds of $66,372 for the six months ended September 2002 compared to $264,289 for the six months ended September 2001 from the issuance of our common stock during the six months ended September 30, 2001.  All our financing activities relate to the issuance of common stock for both periods.  At September 30, 2002 we had working capital deficit of $64,910 as compared to $19,992 working capital surplus at March 31, 2002. Total current liabilities increased by $78,140.  The decrease in working capital was primarily caused by an increase in the obligation to issue shares by $100,000.******FINANCIAL CONDITION******Our total assets decreased from $275,399 at March 31, 2002 to $266,268 at September 30, 2002. The increase was primarily attributable to the sale of share which increased stockholders' offset by an increase in the accumulated deficit that increased by the amount of our loss for the six months ended September 30, 2002. ****20**CAPITAL ASSETS******Our capital assets are recorded at cost and are amortized over their estimated useful lives. We use a declining balance method per annum as follows: office equipment 30%, computer equipment 30%, and computer software 30%.  For the six months ended September 30, 2002, our capital assets had a total net book value of $15,076******SEASONALITY******The sale of fine watches, jewelry, high-end gift and other luxury items is seasonal in nature, with cash flows typically peaking in the fall and winter months and reaching their lows in the summer and spring months. Similar sales patterns are expected for the Timebeat4teens site.  We expect future sales to follow this pattern. Accordingly, comparisons of quarterly information of our results of operations may not be indicative of our overall performance. **PLAN OF OPERATION*****Mineral Exploration*******We have no foreseeable plans for our properties other than to maintain the leases and to carry out reclamation work. We anticipate retaining the services of contractors and other third parties to assist us in our reclamation activities. These contractors and other third parties generally use their own equipment and labor and, therefore, we do not anticipate hiring any employees for exploration activities during the next twelve months. While we do not foresee any future exploration activities, if any are undertaken, they will be subject to various federal, state and local environmental laws and regulations. These laws and regulations govern the protection of the environment, prospecting, exploration, development, production, taxes, labor standards, occupational health, mine safety, toxic substances and other matters. Should we undertake any exploration activities, we expect to be able to comply with these laws and do not believe that compliance will have a material adverse effect on our competitive position. Should an improved metals market cause us to re-examine our position, we intend to obtain all licenses and permits required by all applicable regulatory agencies in connection with our exploration and reclamation activities. We intend to maintain standards of compliance consistent with contemporary industry practice. *******Internet Web Sites***********During the fiscal year ended 2001, we entered into a number of agreements and alliances which had a positive impact on our Web sites' traffic.  This has contributed to the significant increase in sales.21For the next twelve months, we intend to focus our resources and efforts on increasing sales and traffic on our Internet Web sites. At the timebeat.com website will continue our efforts to provide superior service, extended product warranties, establish a high placement with the various search engines, create brand awareness with the intent to leverage that awareness by launching additional Web sites, and to expand into other areas which may offer a higher gross profit margin potential. In an effort to increase sales in the short-term, we have completed our auction service to differentiate our Web site from other luxury Web sites, which sell comparable items. We also believe that an auction service will appeal to our existing customers. In the long-term, we will focus on establishing additional strategic alliances and continuing our marketing and advertising to accelerate the adoption of our brand name and services. We do not expect to purchase any significant equipment during the next twelve months. At the timebeat4teens website we will establish a high placement on search engines.   ********Subsequent to the end of the three-month period ending June 2001, we reached an agreement with MTV to participate in The Real World/Road Rules Battle of the Seasons show.  Our logo and selected retail partners were featured on-camera as well as verbally mentioned by the shows hosts. The show began airing on MTV in January 2002 and will continue to periodically air as a rerun.  It is one of the most watched shows on MTV, has been one of the more popular series on MTV since it first aired 3 seasons ago and is broadcast to over 70 million households in the U.S.  Internationally MTV is broadcast to over 342 million households on its 16 stations in 140 countries.  In conjunction with the partnership, Timebeat4teens.com will also be featured on the Real World/Road Rules Challenge website with a hyperlink to the Timebeat4teens.com site.  The Real World website (www.bunim-murray.com) currently receives 25,000 hits per day, 6,000 of which are from unique users. This association with MTV is expected to increase the traffic to the timebeat4teens website. **ADDITIONAL FUNDING**As of September 30, 2002 we had a working capital deficit of $64,910 however a significant portion of this deficit is made up liabilities which will be paid in shares such as stock subscriptions received ($23,000) and obligation to issue shares ($100,000) which were paid in shares after September 30.  For these reasons, we believe we have sufficient working capital for the next few months.  We will need external financing implement our plan of operations.  On November 16, 2000, we entered into an investment agreement with Swartz Private Equity, LLC.  The investment agreement entitles us to issue and sell our common stock from time to time for up to an aggregate of $25 million.  This financing allows us to issue common stock and warrants at our discretion as often as monthly as funds are needed in amounts based upon certain market conditions, and subject to an effective registration statement.  The pricing of each common stock sale is based upon current market prices at the time of each drawdown, and we may set****a floor price for the shares at our discretion.  There is no assurance that this financing arrangement will enable us to implement our long-term growth strategy. Accordingly, our sources of financing are uncertain if the desired proceeds from the Swartz equity financing arrangement are not****obtained.  In August 2002 we started our efforts to obtain financing from Swartz.  Through November 12th our efforts have not been successful to management placing a minimum price on those shares.  Due to the current low price of our shares and the low trading volume in our shares it is unlikely that financing will be obtained from Swartz.  Our failure to obtain additional financing when needed could result in delay or the indefinite postponement of one or both of our business divisions and the possible loss of your entire investment. ****22**FORWARD-LOOKING STATEMENTS**Certain statements in this Quarterly Report on Form 10-QSB, our Annual Report on Form 10-KSB for our fiscal year ended March 31, 2002, our Annual Report to Shareholders, as well as statements made by us in periodic press releases, oral statements made by our officials to analysts and shareholders in the course of presentations about ourselves, constitute “forward-looking statements” within the meaning of the Private Securities Litigation Act of 1995. Such forward- looking statements involve known and unknown risks, uncertainties, and other factors that may cause the actual results, performance or achievements of us to be materially different from any future results, performance or achievements expressed or implied by the forward looking statements. Such factors include, among other things, (1) general economic and business conditions; (2) interest rate changes; (3) the relative stability of the debt and equity markets; (4) competition; (5) the availability and cost of the products used in our Web sites; (6) demographic changes; (7) government regulations particularly those related to Internet commerce; (8) required accounting changes; (9) equipment failures, power outages, or other events that may interrupt Internet communications; (10) disputes or claims regarding our proprietary rights to our software and intellectual property; and (11) other factors over which we have little or no control. ****ITEM 3.    CONTROLS AND PROCEDURESWe have recently evaluated our internal controls.  As of November 20, 2002, there were no significant corrective actions taken by us or other changes made to these internal controls.  Our management does not believe there were changes in other factors that could significantly affect these controls subsequent to the date of the evaluation.23  **PART II - OTHER INFORMATION****Item 1.  Legal Proceedings**Not Applicable.**Item 2.  Changes in Securities**During the three months ended September 30, 2002, we issued 54,780 shares of our common stock to Swartz Private Equity, LLC.  No underwriters were used.  Sales were made in reliance upon the exemption from registration contained in Section 4(2) of the Securities Act of 1933, as the purchasers was sophisticated financially and with respect to us. **Item 3.  Defaults Upon Senior Securities**Not Applicable.**Item 4.  Submission of Matters to a Vote of Security Holders**Not Applicable.**Item 5.  Other Information**Not Applicable.**Item 6.  Exhibits and Reports on Form 8-K****a)    Exhibits****Regulation****S-B Number************Exhibit**********2.1 Plan of Merger Merging Timebeat.com Enterprises Inc., a Wyoming Corporation into Timebeat.com Enterprises Inc., a Nevada Corporation (1)3.1 Articles of Incorporation (2)3.2 Bylaws (2) 10.1 Letter Agreement dated October 10, 1993 between the Company and Energex Minerals Ltd. regarding the JD Property (Amendment) (3)10.2 Letter Agreement dated September 30, 1994 between the Company and Energex Minerals Ltd.(3)10.3 Agreement dated January 10, 1996 between the Company and Energex Minerals Ltd.(3)10.4 Agreement dated June 14, 1996 between the Company and Energex Minerals Ltd.(3)10.5 Agreement dated December 6, 1996 between the Company and Cheni Resources Inc. and Meota Resources Corp.(3)10.6 Maps of the Company’s Properties (3)24**Regulation****S-B Number************Exhibit******10.7 Stock Option Plan dated August 29, 1999 (3)10.8 Letter of Intent dated March 5, 1999, between the Company, Watch Central Corporation and Timebeat.com Inc.(4)10.9 Agreement dated December 14, 1999 between the Company, Watchzone.net Inc., the management of Watchzone.net Inc., and Timebeat.com Inc.(4)10.10 Timebeat.com Asset Acquisition Agreement of Watchzone.net and Watchzone.tv, and Employment Agreement dated November 1, 2000 (4)10.11 Malaspina Consultants Inc. Term Sheet office lease dated August 27, 1998 (4)10.12 Consulting Agreement with Palm Beach Consulting Corp. dated February 25, 2001(4)10.13 Amended and Restated Investment Agreement between the Company and Swartz Private Equity dated October 10, 2001 (4)10.14 Amended and Restated Registration Rights Agreement between the Company and Swartz Private Equity dated October 10, 2001(4)10.15 Form of Commitment Warrants (4)10.16 Letter of Intent between Timebeat.com Enterprises Inc. and Frontline Performance, Inc. dated April 12, 2001(4)10.17 Consulting Agreement with Eureka Ventures Inc. dated January 1, 2001 (5)10.18 Consulting Agreement with Michele Albo dated June 1, 1999 (5)10.19 Stock Option Agreement with Jack Stein dated March 15, 2002 (6)10.20 Stock Option Agreement with Thomas L. Crom dated March 15, 2002 (6)21 List of subsidiaries (6)99.1 Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 99.2 Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 _____________________(1)Incorporated by reference to our proxy materials filed July 3, 2001 (2)Incorporated by reference to our registration statement on Form S-8, file no. 333-75474.(3)Incorporated by reference to our Annual Report on Form 20-F for the fiscal year ended March 31, 1999, file no. 0-29260.(4)Incorporated by reference to our Registration Statement on Form SB-2, file no. 333-59222.(5)Incorporated by reference to our Annual Report on Form 10-KSB for the fiscal year ended March 31, 2001.(6)Incorporated by reference to our Annual Report on Form 10-KSB for the fiscal year ended March 31, 2002.**(b)************Reports on Form 8-K:**None.25**SIGNATURES******In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.  ****TIMEBEAT.COM ENTERPRISES INC.****(Registrant)Date:November 20, 2002 By:_/s/Thomas L. Crom_______________ Thomas L. Crom, Chief Financial Officer and  Corporate Secretary (Principal financial officer)26**CERTIFICATIONS**I, Alexander Vileshin, certify that:1.I have reviewed this quarterly report on Form 10-QSB of Timebeat.com Enterprises Inc.;2.Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;3.Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;4.The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:a)designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;b)evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90 days prior to the filing date of this quarterly report (the “Evaluation Date”); andc)presented in this quarterly report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;5.The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):a)all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; andb)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls; and6.The registrant’s other certifying officers and I have indicated in this quarterly report whether there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.Date:November 20, 2002 __/s/Alexander Vileshin________ Alexander Vileshin President (Principal Executive Officer)27**CERTIFICATIONS**I, Thomas L. Crom, certify that:1.I have reviewed this quarterly report on Form 10-QSB of Timebeat.com Enterprises Inc.;2.Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;3.Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;4.The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:a)designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;b)evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90 days prior to the filing date of this quarterly report (the “Evaluation Date”); andc)presented in this quarterly report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;5.The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):a)all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; andb)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls; and6.The registrant’s other certifying officers and I have indicated in this quarterly report whether there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.Date:November 20, 2002 __/s/Thomas L. Crom______________ Thomas L. Crom Chief Financial Officer28 |
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