FORM 10-QSB

                  SECURITIES AND EXCHANGE COMMISSION
                        Washington D.C.  20549

             Quarterly Report Under Section 13 or 15 (d)
                Of the Securities Exchange Act of 1934


             For Quarter Ended        March 31, 2000

        Commission File Number             33-30743


                   PIERCE INTERNATIONAL DISCOVERY, INC.
        (Exact name of registrant as specified in its charter)


              NEVADA                             84-1121360
     (State or other jurisdiction of               (IRS Employer
   incorporation or organization)               Identification No.)


                6975 SOUTH UNION PARK CENTER, STE 600
                           SALT LAKE CITY UT 84047
               (Address of principal executive offices)


Registrant's telephone number
including area code                                         (801) 256-9600



             Former Address, if changed since last report

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or such shorter period that the
registrant was required to file such reports)

                          Yes  X    No

and (2) has been subject to such filing requirements for the past 90 days.


                          Yes   X    No


                             26,003,008
                     (Number of shares of common
                       stock the registrant had
                    outstanding as of May 5, 2000)

                                PART 1

ITEM 1 - FINANCIAL STATEMENTS

     The condensed financial statements included herein have been prepared by
the Company, pursuant to the rules and regulations of the Securities and
Exchange Commission.

     In the opinion of the Company, all adjustments, consisting of only normal
recurring adjustments, necessary to present fairly the financial position of
the Company as of March 31, 2000 and the results of its operations and changes
in its financial position from June 30, 1999 through March 31, 2000 have been
made.  The results of its operations for such interim period is not
necessarily indicative of the results to be expected for the entire year.













To the Board of Directors
Pierce International Discovery, Inc.
Salt Lake City, Utah


We have reviewed the accompanying balance sheet of Pierce International
Discovery, Inc. as of March 31, 2000, and the related statements of income,
stockholders' equity, and cash flows for the three months then ended, in
accordance with Statements on Standards for Accounting and Review Services
issued by the American Institute of Certified Public Accountants.  All
information included in these financial statements is the representation of
the management of Pierce International Discovery , Inc.

A review consists principally of inquiries of Company personnel and analytical
procedures applied to financial data.  It is substantially less in scope than
an audit in accordance with generally accepted auditing standards, the
objective of which is the expression of an opinion regarding the financial
statements taken as a whole.  Accordingly, we do not express such an opinion.

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

The accompanying balance sheet as of June 30, 1999 was audited by us and we
expressed an unqualified opinion on it in our report dated January 21, 2000.

The accompanying statements of operations and cash flows for the three month
and nine month period ended March 31, 1999 and the six month period from July
1, 1999 to December 31,1999 were not audited by us and, accordingly, we do not
express an opinion on them.




Crouch, Bierwolf & Chisholm
Salt Lake City, Utah
May 2, 2000
                 PIERCE INTERNATIONAL DISCOVERY, INC.
                            Balance Sheets


                                ASSETS
                                                    March 31,      June 30,
                                                      2000           1999
                                                 (Reviewed)       (Audited)

     TOTAL ASSETS                      $               -        $        -


                         STOCKHOLDERS' EQUITY


     Preferred Stock, 10,000,000 shares authorized,
        no par value; 0 shares issued and outstanding    -         -
       Common Stock 750,000,000 shares authorized,
        no par value; 26,003,008 shares issued and outstanding
                                                  1,295,367        1,295,367
     Accumulated deficit                         (1,295,367)     (1,295,367)

     Total Stockholders' Equity                        -            -

     TOTAL STOCKHOLDERS' EQUITY       $               -        $    -



                 PIERCE INTERNATIONAL DISCOVERY, INC.
                       Statements of Operations


                                          For the Three  Forthe Nine
                                           Months Ended  Months Ended
                                           March 31,      March 31,
                                           2000    1999    2000   1999
                                   (Reviewed)(Unaudited)(Unaudited) (Unaudited)


REVENUE                    $     -           $   -     $   -          $-

EXPENSES                          -           2,500       -          8,725

NET LOSS-before
   other income                 -            (2,500)  -        (8,725)

OTHER INCOME-(loss)
   Net gain (loss) from transfer
   of assets for payment of
   liabilities                    -               -       -       -

INCOME (LOSS)              $      -     $     (2,500)    $-    $     (8,725)

Gain (Loss) Per
  Common Share

 Basic
   loss before other income   $    -    $   -          $-       $-
   Other income                -         -        -       -
   Net income                  -         -        -       -


Average Outstanding
  Shares
   Basic                   26,003,008         1,003,008 26,003,008    1,003,008


                 PIERCE INTERNATIONAL DISCOVERY, INC.
                  Statement of Stockholders' Equity
                            March 31, 2000


                                        Common Stock         Accumulated
                                     Shares      Amount      Deficit

Balance June 30, 1998 (Audited)    108,865     $ 1,039,962         $(1,261,642)

Issuance of common shares for payment of debt
   at $.003 - related party - August 28, 1998     894,143      215,180      -

Contribution to capital           -         15,225       -

Issuance of common shares for services
   at $.001 per share      25,000,000       25,000       -

Net operating loss for the period ended
 June 30, 1999                    -           -      (33,725)

Balance June 30, 1999  (Audited)                26,003,008
1,295,367                 (1,295,367)

Net operating loss, March 31,2000     -           -              -

Balance March 31, 2000 (Unaudited)                26,003,008          $
   1,295,367                $        (1,295,367)





                 PIERCE INTERNATIONAL DISCOVERY, INC.
                       Statements of Cash Flows
     For the Three and Nine months ended March 31, 2000 and 1999
                             (unaudited)

                                           For the Three       For the Nine
                                           Months Ended        Months Ended
                                           March 31,            March 31,
                                           2000  1999          2000    1999


CASH FLOWS FROM
OPERATING ACTIVITIES
  Net Profit (loss)                $    -     $(2,500) $  -           $(8,725)
  Adjustments to reconcile
                   net loss to cash provided
   by operating activities
   Depreciation                -         -        -        -
   Common shares issued
       for services                -         -        -           -
   Profit (loss) on transfer of
      assets for payment of debt         -        -        -           -
   Changes in accounts payable           -      2,500      -          8,725

   Net used in operations          -         -        -           -

CASH FLOWS FROM
INVESTING ACTIVITIES
   Proceeds from sale of assets          -        -        -          -

CASH FLOWS FROM
FINANCING ACTIVITIES
  Issuance of common shares
     for payment of debt           -         -        -           -
   Proceeds from issuance
     of common stock               -         -        -           -

Net Increase (Decrease)
In Cash                        -         -        -        -

Cash at beginning of period              -        -        -      -

Cash at end of period       $  -    $    -    $   -    $   -

SCHEDULE OF NONCASH INVESTING AND
FINANCING ACTIVITIES:

Cash Paid For:
  Interest                 $   -    $    -    $   -    $   -
  Taxes                    $   -    $    -    $   -    $   -

                 PIERCE INTERNATIONAL DISCOVERY, INC.
                  Notes to the Financial Statements

NOTE 1 - ORGANIZATION

       The Company was incorporated under the laws of the state of Colorado on
April 19, 1989 with authorized common stock of 750,000,000 shares with no par
value and preferred stock of 0,000,000 shares with no par value.

       The Company has been engaged in the business of seeking mineral leases
for potential   development and had acquired interests in several mineral
properties including leases in Colorado and mining properties in Mexico.

       The leases in Colorado were acquired from related parties by the
issuance of 3,000,000 common shares and a note payable for $3,600,000.  In
March 1997 the leases were returned to the former owner's, due to a default by
the Company, with mutual releases of all claims, which  resulted in a loss to
the Company of $434,918.

       After the acquisition of the Mexico properties the Company entered into
a contract with other   parties to provide funds to develop the properties.
In 1996 the Company started a legal action  resulting from a default in the
terms of the development contract.  In July the legal action was settled, and
by mutual agreement the Mexico properties were transferred and all claims were
released which resulted in a gain to the Company of $254,171.

       The Company has been inactive since the transfer of its remaining assets.

       In 1999, the Company created, and later merged with, a Nevada
subsidiary.  The Company  is now a Nevada Corporation.

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

  Accounting Methods
       The Company recognizes income and expenses based on the accrual method
of accounting.

  Income Taxes
       At June 30, 1999, the Company had a net operating loss carryforward of
over $1,000,000.  The tax benefit from the carryforward have been fully offset
by a valuation reserve because the  use of the future tax benefit is
undeterminable since the Company has no operations.  The loss  carryforward
expires starting in the years 2000 through 2013.

  Earning (loss) Per Share
       Earnings (loss) per share amounts are computed based on the weighted
average number of shares actually outstanding using the treasury stock method
in accordance with FASB statement

  No. 128.
                 PIERCE INTERNATIONAL DISCOVERY, INC.
                  Notes to the Financial Statements

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

  Estimates and Assumptions
       Management uses estimates and assumptions in preparing financial
statements in accordance  with generally accepted accounting principles.
Those estimates and assumptions affect the reported amounts of the assets and
liabilities, the disclosure of contingent assets and liabilities,   and the
reported revenues and expenses.  Actual results could vary from the
estimates that were assumed in preparing these financial statements.

NOTE 3 -  REVERSE STOCK SPLIT / SUBSEQUENT EVENTS

       In 1999, the Company affected a 1 for 1,000 stock split, with no
shareholders of record being reversed below 100 shares





                      ITEM 2 - PLAN OF OPERATION



ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
         AND RESULTS OF OPERATIONS.

  Liquidity and Capital Resources.  The Registrant had approximately $0 as
operating capital at March 31,2000. The Registrant intends to raise additional
funds as needed through private placements with accredited and sophisticated
investors.

     Results of Operation.  Due to the lack of operations during the quarter
ended March 31, 2000, the registrant had no net income, compared to net loss
of $(2,500) for the same period last year.  The registrant had no net income
for the nine months ended March 31, 2000, compared to net loss of $(8,725)
for the same period last year.

      Plan of Operations.  The Company is currently in the process of looking
for business opportunities to acquire or merge with.  There is no guarantee
that management will be successful in finding such an opportunity.  The
Company is also in the process of bringing all of its periodic reports current
for filing with the Securities and Exchange Commission. During this process,
the Company intends to raise operational capital through private placements.

                                        PART II

OTHER INFORMATION

Item 1.   Legal Proceedings.                                     None
Item 2.   Changes in Securities.                                 None
Item 3.   Defaults Upon Senior Securities.                       None
Item 4.   Submission of Matters to a Vote of Security Holders.   None
Item 5.   Other Information.                                     None
Item 6.   Exhibits and Reports on Form 8-K.                      None






                              SIGNATURES





     Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, this report has been signed below by the following persons on behalf
of the Registrant and in the capacities and on the dates indicated:


                 PIERCE INTERNATIONAL DISCOVERY, INC.

Date: May 5, 2000                  /s/

                                   Lionel L. Drage, President and Director








We hereby consent to the use of our review report of Pierce International
Discovery, Inc. dated May 2, 2000 for the period ended March 31, 2000 in the
Form 10Q Report for the period then ended.




s/s Crouch, Bierwolf & Chisholm
Salt Lake City, UT