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**UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION**
  Washington, D.C. 20549

FORM 10-QSB

x Quarterly Report
  pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended December 31, 2004.

 ̈ Transition Report
  pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period ________________ to ________________

Commission File Number 333-110680

Global-Wide Publication Ltd.(Exact name of small Business Issuer as specified in its charter)

|Nevada                                          | 76-0742386                       
|----------------------------------------------- | ---------------------------------
|(State or other jurisdiction of                 | (IRS Employer Identification No.)
|incorporation or organization)                  |                                  
|                                                |                                  
|Box 18, Suite 323-595 Howe Street               |                                  
|Vancouver, British Columbia, Canada             | V6C 2T5                          
|(Address of principal executive offices)        | (Postal or Zip Code)             
|                                                |                                  
|Issuer’s telephone number, including area code: | 604-682-8468                     

____________________________________________________________
  (Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) 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 for such shorter period that the issuer was required
  to file such reports), and (2) has been subject to such filing requirements
  for the past 90 days        x
  Yes      ̈ No

State the number of shares outstanding of each of the issuer’s
  classes of common stock, as of the latest practicable date: 6,300,000
  Shares of $0.001 par value Common Stock issued and outstanding as of
  December 31, 2004.

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PART 1 – FINANCIAL INFORMATION

|Item 1. | Financial Statements
|------- | --------------------

The accompanying unaudited financial statements have been
  prepared in accordance with the instructions to Form 10-QSB and Item 310 (b)
  of Regulation S-B, and, therefore, do not include all information and footnotes
  necessary for a complete presentation of financial position, results of operations,
  cash flows, and stockholders’ equity in conformity with generally accepted
  accounting principles. In the opinion of management, all adjustments considered
  necessary for a fair presentation of the results of operations and financial
  position have been included and all such adjustments are of a normal recurring
  nature. Operating results for the three months ended December 31, 2004 are not
  necessarily indicative of the results that can be expected for the year ending
  September 30, 2005.

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GLOBAL–WIDE PUBLICATION LTD.

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2004

(Stated in US Dollars)

(Unaudited)

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GLOBAL–WIDE PUBLICATION LTD.
  INTERIM CONSOLIDATED BALANCE SHEETSDecember 31, 2004 and September 30, 2004
  (Stated in US Dollars)
  (Unaudited)

|                                                          |   | December |   |   | September |  
|--------------------------------------------------------- | - | -------- | - | - | --------- | -
|                                                          |   | 31,      |   |   | 30,       |  
|ASSETS                                                    |   | 2004     |   |   | 2004      |  
|                                                          |   |          |   |   |           |  
|Current                                                   |   |          |   |   |           |  
|Cash                                                      | $ | -        |   | $ | 3,344     |  
|Accounts receivable                                       |   | 30,975   |   |   | 9,361     |  
|                                                          |   |          |   |   |           |  
|                                                          | $ | 30,975   |   | $ | 12,705    |  
|                                                          |   |          |   |   |           |  
|LIABILITIES                                               |   |          |   |   |           |  
|                                                          |   |          |   |   |           |  
|Current                                                   |   |          |   |   |           |  
|Bank indebtedness                                         | $ | 10,772   |   | $ | 7,037     |  
|Accounts payable                                          |   | 61,252   |   |   | 49,520    |  
|Due to related party                                      |   | 5,548    |   |   | 3,707     |  
|                                                          |   |          |   |   |           |  
|                                                          |   | 77,572   |   |   | 60,264    |  
|                                                          |   |          |   |   |           |  
|STOCKHOLDERS’ DEFICIENCY                                  |   |          |   |   |           |  
|                                                          |   |          |   |   |           |  
|Capital stock                                             |   |          |   |   |           |  
|Common stock, $0.001 par value,
      70,000,000 shares   |   |          |   |   |           |  
|authorized                                                |   |          |   |   |           |  
|Preferred stock, $0.001 par value,
      5,000,000 shares |   |          |   |   |           |  
|authorized                                                |   |          |   |   |           |  
|6,300,000 common shares issued and outstanding            |   | 6,300    |   |   | 6,300     |  
|Additional paid-in capital                                |   | 44,700   |   |   | 44,700    |  
|Accumulated other comprehensive loss                      |   | (4,212   | ) |   | (2,177    | )
|Accumulated deficit                                       |   | (93,385  | ) |   | (96,382   | )
|                                                          |   |          |   |   |           |  
|                                                          |   | (46,597  | ) |   | (47,559   | )
|                                                          |   |          |   |   |           |  
|                                                          | $ | 30,975   |   | $ | 12,705    |  

SEE ACCOMPANYING NOTES

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GLOBAL–WIDE PUBLICATION LTD.
  INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS
  for the three months ended December 31, 2004 and 2003
  (Stated in US Dollars)
  (Unaudited)

|                                           |   | Three     |   |   | Three     |  
|------------------------------------------ | - | --------- | - | - | --------- | -
|                                           |   | months    |   |   | months    |  
|                                           |   | ended     |   |   | ended     |  
|                                           |   | December  |   |   | December  |  
|                                           |   | 31,       |   |   | 31,       |  
|                                           |   | 2004      |   |   | 2003      |  
|                                           |   |           |   |   |           |  
|Revenue                                    |   |           |   |   |           |  
|Sales                                      | $ | 46,277    |   | $ | 45,425    |  
|                                           |   |           |   |   |           |  
|Direct Costs                               |   |           |   |   |           |  
|Contract services                          |   | 12,452    |   |   | 10,969    |  
|Printing, distribution and sorting         |   | 9,530     |   |   | 7,398     |  
|                                           |   |           |   |   |           |  
|                                           |   | 21,982    |   |   | 18,367    |  
|                                           |   |           |   |   |           |  
|Gross margin                               |   | 24,295    |   |   | 27,058    |  
|                                           |   |           |   |   |           |  
|General and Administrative Expenses        |   |           |   |   |           |  
|Accounting and audit fees                  |   | 14,178    |   |   | 9,382     |  
|Advertising and promotion                  |   | 275       |   |   | 443       |  
|Auto expenses                              |   | 6,155     |   |   | 3,641     |  
|Bad debt expense (recovery)                |   | (8,166    | ) |   | 6,730     |  
|Bank charges and interest                  |   | 385       |   |   | 580       |  
|Consulting fees                            |   | -         |   |   | 5,500     |  
|Office and general                         |   | 2,230     |   |   | 4,644     |  
|Rent                                       |   | 5,145     |   |   | 3,437     |  
|Telephone                                  |   | 1,096     |   |   | 883       |  
|                                           |   |           |   |   |           |  
|                                           |   | 21,298    |   |   | 35,240    |  
|                                           |   |           |   |   |           |  
|Net income (loss) for the period           | $ | 2,997     |   | $ | (8,182    | )
|Other comprehensive loss                   |   |           |   |   |           |  
|Foreign currency adjustment                |   | (2,035    | ) |   | 125       |  
|                                           |   |           |   |   |           |  
|Comprehensive income (loss) for the period | $ | 962       |   | $ | (8,057    | )
|                                           |   |           |   |   |           |  
|Basic and diluted income (loss) per share  | $ | (0.00     | ) | $ | (0.00     | )
|                                           |   |           |   |   |           |  
|Weighted average number of common          |   |           |   |   |           |  
|shares outstanding                         |   | 6,300,000 |   |   | 6,300,000 |  

SEE ACCOMPANYING NOTES

---

GLOBAL–WIDE PUBLICATION LTD.
  INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS
  for the three months ended December 31, 2004 and 2003
  (Stated in US Dollars)
  (Unaudited)

|                                                  |   | Three    |   |   | Three    |  
|------------------------------------------------- | - | -------- | - | - | -------- | -
|                                                  |   | months   |   |   | months   |  
|                                                  |   | ended    |   |   | ended    |  
|                                                  |   | December |   |   | December |  
|                                                  |   | 31,      |   |   | 31,      |  
|                                                  |   | 2004     |   |   | 2003     |  
|                                                  |   |          |   |   |          |  
|Operating Activities                              |   |          |   |   |          |  
|Net income (loss) for the period                  | $ | 2,997    |   | $ | (8,182   | )
|Changes in non-cash working
      capital         |   |          |   |   |          |  
|items                                             |   |          |   |   |          |  
|related to operations                             |   |          |   |   |          |  
|Accounts
      receivable                         |   | (21,110  | ) |   | (22,340  | )
|Accounts
      payable                            |   | 9,672    |   |   | 11,289   |  
|Prepaid
      expenses                            |   | -        |   |   | (5,000   | )
|                                                  |   |          |   |   |          |  
|Net cash flows used in operating activities       |   | (8,441   | ) |   | (24,233  | )
|                                                  |   |          |   |   |          |  
|Investing Activities                              |   |          |   |   |          |  
|Decrease in due from related
      party          |   | -        |   |   | 14,715   |  
|Increase in due to related party                  |   | 1,362    |   |   | 3,624    |  
|                                                  |   |          |   |   |          |  
|Net cash flow provided by investing activities    |   | 1,362    |   |   | 18,339   |  
|                                                  |   |          |   |   |          |  
|Financing Activities                              |   |          |   |   |          |  
|Bank indebtedness acquired                        |   | -        |   |   | -        |  
|Bank indebtedness                                 |   | 3,735    |   |   | -        |  
|Proceeds on sale of common stock                  |   | -        |   |   | -        |  
|                                                  |   |          |   |   |          |  
|Net cash flow provided by financing               |   | 3,735    |   |   | -        |  
|activities                                        |   |          |   |   |          |  
|                                                  |   |          |   |   |          |  
|Decrease in cash during the period                |   | (3,344   | ) |   | (5,894   | )
|                                                  |   |          |   |   |          |  
|Cash, beginning of period                         |   | 3,344    |   |   | 31,831   |  
|                                                  |   |          |   |   |          |  
|Cash, end of period                               | $ | -        |   | $ | 25,937   |  
|                                                  |   |          |   |   |          |  
|Supplemental disclosure of cash flow information: |   |          |   |   |          |  
|Cash paid for:                                    |   |          |   |   |          |  
|Interest                                          | $ | -        |   | $ | -        |  
|                                                  |   |          |   |   |          |  
|Income
      taxes                                | $ | -        |   | $ | -        |  

SEE ACCOMPANYING NOTES

---

GLOBAL–WIDEPUBLICATIONLTD.
  INTERIM CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY
  for the period July 14, 2003 (Date of Inception) to December 31, 2004
  (Stated in US Dollars)

|                                        |              |  |   |           |  |   |               |  |   | Accumulated |   |   |         |   |   |         |  
|--------------------------------------- | ------------ |  | - | --------- |  | - | ------------- |  | - | ----------- | - | - | ------- | - | - | ------- | -
|                                        |              |  |   |           |  |   | Additional    |  |   | Other       |   |   |         |   |   |         |  
|                                        | Common Stock |  |   | Paid-in   |  |   | Comprehensive |  |   |             |   |   |         |  
|                                        | Number       |  |   | Par Value |  |   | Capital       |  |   | Loss        |   |   | Deficit |   |   | Total   |  
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Issuance of common stock for cash       |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|– at
      $0.001                       | 3,900,000    |  | $ | 3,900     |  | $ | -             |  | $ | -           |   | $ | -       |   | $ | 3,900   |  
|Issuance of common stock for            |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|acquisition                             |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|of Marco Polo World News Inc.           | 2,100,000    |  |   | 2,100     |  |   | -             |  |   | -           |   |   | -       |   |   | 2,100   |  
|– at $0.001                             |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Issuance of common stock for cash       |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|– at $0.15                              | 300,000      |  |   | 300       |  |   | 44,700        |  |   | -           |   |   | -       |   |   | 45,000  |  
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Net loss for the period                 | -            |  |   | -         |  |   | -             |  |   | -           |   |   | (5,833  | ) |   | (5,833  | )
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Balance, September 30, 2003             | 6,300,000    |  |   | 6,300     |  |   | 44,700        |  |   | -           |   |   | (5,833  | ) |   | 45,167  |  
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Other comprehensive loss for the year   | -            |  |   | -         |  |   | -             |  |   | (2,177      | ) |   | -       |   |   | (2,177  | )
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Net loss for the year                   | -            |  |   | -         |  |   | -             |  |   | -           |   |   | (90,549 | ) |   | (90,549 | )
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Balance, September 30, 2004             | 6,300,000    |  |   | 6,300     |  |   | 44,700        |  |   | (2,177      | ) |   | (96,382 | ) |   | (47,559 | )
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Other comprehensive loss for the period | -            |  |   | -         |  |   | -             |  |   | (2,035      | ) |   | -       |   |   | (2,035  | )
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Net income for the period               | -            |  |   | -         |  |   | -             |  |   | -           |   |   | 2,997   |   |   | 2,977   |  
|                                        |              |  |   |           |  |   |               |  |   |             |   |   |         |   |   |         |  
|Balance, December 31, 2004              | 6,300,000    |  | $ | 6,300     |  | $ | 44,700        |  | $ | (4,212      | ) | $ | (93,385 | ) | $ | (46,597 | )

SEE ACCOMPANYING NOTES

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GLOBAL–WIDE PUBLICATION LTD.
  NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
  December 31, 2004
  (Stated in US Dollars)
  (Unaudited)

|Note 1 | Summary of Significant Accounting Policy                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       | Interim Reporting                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       | The accompanying unaudited interim consolidated financial
        statements have been prepared in accordance with generally accepted accounting
        principles for interim financial information and with the instructions
        to Form 10-QSB of Regulation S-B. They do not include all information
        and footnotes required by generally accepted accounting principles for
        complete financial statements. However, except as disclosed herein, there
        have been no material changes in the information disclosed in the notes
        to the financial statements for the year ended September 30, 2004 included
        in the Company’s Annual Report on Form 10-KSB filed with the Securities
        and Exchange Commission. The interim unaudited consolidated financial
        statements should be read in conjunction with those financial statements
        included in the Form 10-KSB. In the opinion of Management, all adjustments
        considered necessary for a fair presentation, consisting solely of normal
        recurring adjustments, have been made. Operating results for the three
        months ended December 31, 2004 are not necessarily indicative of the results
        that may be expected for the year ending September 30, 2005.
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|Note 2 | Continuance of Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       | The interim financial statements have been prepared
        using generally accepted accounting principles in the United States of
        America applicable for a going concern which assumes that the Company
        will realize its assets and discharge its liabilities in the ordinary
        course of business. As at December 31, 2004, the Company has a working
        capital deficiency of $46,597, which is not sufficient to meet its
        planned business objectives and ongoing operations for the next fiscal
        year. The Company has accumulated losses of $97,597 since its commencement
        and has not yet achieved profitable operations. Its ability to continue
        as a going concern is dependent upon the ability of the Company to generate
        profitable operations in the future and/or obtain the necessary financing
        to meet its obligations and pay its liabilities arising from normal business
        operations when they come due. These financial statements do not include
        any adjustments to the amounts and classification of assets and liabilities
        that may be necessary should the Company be unable to continue as a going
        concern.                                                                 
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       | Management plans to continue to provide for its
        capital needs during the year ended September 30, 2005 by the development
        of its sales of newspapers and advertising revenues and by issuing equity
        securities or by obtaining related party loans. The Company also plans
        to review other business ventures or acquisition opportunities in the
        publication industry or other industries if they become available.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       | The Company was incorporated on July 14, 2003 in
        the State of Nevada and has adopted September 30 as its fiscal year end.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

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|Note 3 | Commitments
|------ | -----------

| | a) | At December 31, 2004, the Company has operating lease agreements for
      vehicles and is committed to the following payments:
| | -- | -------------------------------------------------------------------------------------------------------------------------------

| | Year ended: | 2005 | $ | 5,911  | 
| | ----------- | ---- | - | ------ | 
| |             | 2006 |   | 5,134  | 
| |             | 2007 |   | 3,242  | 
| |             |      |   |        | 
| |             |      | $ | 14,287 | 

| | b) | By agreement dated June 1, 2002, Marco Polo World
          News Inc. (“MPW”), the Company’s subsidiary, entered
          into a sales agency and personal services agreement with a director
          of MPW wherein the director will be compensated by a 25% sales commission
          (contract service fees) on all sales secured by him. This agreement
          terminates on July 31, 2005 and may be renewed at the option of the
          director for an additional three years.
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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Item 2. Plan of Operation

Global-Wide Publication Ltd. ("the Company") was incorporated
  in the state of Nevada on July 14, 2003. Pursuant to an Agreement dated August
  29, 2003, and completed September 30, 2003, the Company acquired all of the
  issued and outstanding shares of Marco Polo World News Inc. ("MPW"), a British
  Columbia, Canada corporation, in consideration of 2,100,000 restricted shares
  of its common stock issued to the one shareholder of MPW. As a result of the
  transaction MPW has become a wholly owned subsidiary of the Company and, as
  of the date of completion of the acquisition agreement, the financial operations
  of the two companies have been merged.

The Company through MPW is considered a start-up company engaged
  in the production and distribution of an ethnic bilingual (English/Italian)
  weekly newspaper called “Marco Polo”. MPW currently produce and
  distribute 2,500 copies of the newspaper on a weekly basis mainly in the Vancouver,
  British Columbia, metropolitan area. It earns revenue by selling advertising
  space in the newspaper to businesses and professionals who want to market their
  products and services to individuals of Italian origin residing in the areas
  of distribution. We also earn revenues through the sale of the newspaper to
  individual subscribers and through newsstands sales.

As of December 31, 2004 the Company had total assets of US
  $30,975 all consisting of accounts receivable which is the Company present
  and only source of liquidity. The Company’s liabilities at December 31,
  2004 totaled $77,572, consisting of $10,772 in Bank indebtedness, $61,252
  in accounts payables and $5,548 due to related party.

During the three months period ended December 31, 2004 the
  Company generated gross revenues of $46,277 with gross margin of $24,295
  and comprehensive net gain for the period of $962. Since inception (July
  14, 2003) to December 31, 2004 the Company generated gross revenues of $193,168
  with gross margin of $76,400 and comprehensive net loss for the period of
  $97,597.

The Company has not realized significant revenues since inception,
  and for the period ended December 31, 2004, and it is presently operating at
  an ongoing deficit. The Company’s ability to continue as an ongoing concern
  is dependent on its ability to generate revenues from expanded operation. Failing
  that, the Company may need to raise additional capital, either debt or equity
  capital, to fund future operation and ultimately to attain profitable operation.

In view of the losses from operations during the Company’s
  first quarter, during last fiscal year and its inability to implement its Business
  Plan, the Company is actively seeking, and hopeful to identify in the near future,
  other business opportunities in the publication industry, or other industries,
  that may be made available for our consideration.

The Company anticipates that additional funding will be required
  in the form of equity financing from the sale of its common stock or from shareholders’
  or directors’ loans to finance the acquisition and development of any
  new assets that may be acquired in the future. There is no assurance that the
  Company will be able to achieve additional sales of its common stock or to secure
  debt financing sufficient to fund its future development. Presently it does
  not have any arrangements in place for future equity financing.

---

The Company plan of business relating its publication activities for the 2004
  calendar year, was to expand its business by attempting to:

|1. | Enlarge the publication to 24 pages from the present
        20 pages by July 2004.This step was subject to the Company securing approximately
        40% more advertising space for each additional page planned for production.
        The Company anticipated that it would have incurred an additional $70
        production cost per issue for this expanded publication.                                                                                                                                                                                                         
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|2. | Reach an average monthly revenue from advertising
        and newspaper sales of $ 16,000 by July 2004 The Company did not anticipate
        to incur any additional cost of sales for increasing the revenues as any
        additional compensation would have been covered by sales commissions.                                                                                                                                                                                                                                                                                      
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|3. | Increase the advertising-to-editorial ratio of the
        newspaper content to a 40% to 60% by July 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|4. | Increase the printing and distribution of Marco
        Polo to 3,000 copies a week by November 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|5. | In conjunction with the increase of production to
        3,000 copies per issue, the Company would have introduced two new areas
        in British Columbia (Victoria and Penticton/Kelowna) as additional distribution
        bases for the publication and would have created content segments in the
        newspaper to cover news and editorials relating to the two new areas of
        distribution by November 2004. Additional costs for printing and distribution
        in these new areas would have been approximately US$280 and US$70
        per issue respectively.

The Company’s objectives to obtain these operational
  milestones have not been met yet. It has no assurances that it will be able
  to reach these milestones in the near future. Even though the company will attempt
  to maintain the current operational levels, it cannot give assurances that it
  will be successful in these endeavors to reach a profitable operation. Furthermore
  the revenues have remained constant and insufficient to cover costs relating
  to the production, publication and distribution of the newspaper and general
  administration of our business activities.

The Company anticipates incurring approximately $48,600
  for administrative expenses including accounting and audit costs ($12,000)
  legal fees ($7,500), rent and office costs ($17,700), computer costs
  ($2,400), telephone costs ($1,800), Edgar filings ($1,800) and general
  administrative costs ($5,400) over the next 12 months.

On November 22, 2003, the Company filed an SB2 Registration
  Statement with The Security and Exchange Commission of the United States (SEC)
  in order to gain a reporting Status in the United States and in order to register
  its common stock. On May 13, 2004, the company received its effective status
  with the SEC becoming a fully reporting company in the United States.

The Company has retained a market maker to sponsor a 15c211
  application with the National Association of Securities Dealers (NASD) in order
  to have its common shares posted for trading on the NASD Over the Counter Bulletin
  Board (OTC BB) upon approval of this application. The 15c211 application was
  accepted by NASD and, on June 7, 2004, the Company’s common shares were
  posted for trading on the OTC BB.

Forward-Looking Statements

This Form 10-QSB includes -" forward-looking statements" within
  the meaning of the "safe-harbor" provisions of the Private Securities Litigation
  Reform Act of 1995. Such statements are based on management's current expectations
  and are subject to a number of factors and uncertainties that could cause actual
  results to differ materially from those described in the forward-looking statements.

All statements other than historical facts included in this
  Form, including without limitation, statements under "Plan of Operation", regarding
  the Company's financial position, business strategy, and plans and objectives
  of management of the Company for the future operations, are forward-looking
  statements.

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Although the Company believes that the expectations reflected
  in such forward-looking statements are reasonable, it can give no assurance
  that such expectations will prove to have been correct. Important factors that
  could cause actual results to differ materially from the Company's expectations
  include, but are not limited to, market conditions, competition and the ability
  to successfully complete financing.

PART II - OTHER INFORMATION

|Item 1.                                                                                                                                              | Legal Proceedings                                                                                                                                             
|---------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                                     |                                                                                                                                                               
|The Company is not a party to any pending legal
      proceeding. Management is not aware of any threatened litigation, claims
      or assessments.
|                                                                                                                                                     |                                                                                                                                                               
|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 Report on Form 8-K                                                                                                                               
|                                                                                                                                                     |                                                                                                                                                               
|31.1                                                                                                                                                 | Certification of Chief Executive Officer pursuant
      to Section 302 of the Sarbanes- Oxley Act of 2002                                                     
|                                                                                                                                                     |                                                                                                                                                               
|31.2                                                                                                                                                 | Certification of Chief Accounting Officer pursuant
      to Section 302 of the Sarbanes- Oxley Act of 2002                                                    
|                                                                                                                                                     |                                                                                                                                                               
|32.1                                                                                                                                                 | Certification of Chief Executive Officer pursuant
      to 18 U.S.C. section 1350,as adopted pursuant to section 906 of
      the Sarbanes-Oxley act of 2002. 
|                                                                                                                                                     |                                                                                                                                                               
|32.2                                                                                                                                                 | Certification of Chief Accounting Officer pursuant
      to U. S. C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley
      act of 2002.
|                                                                                                                                                     |                                                                                                                                                               
|There were no reports filed on Form 8-K during
      the three month period ended December 31, 2004.                                                

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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.

Global Wide Publication Ltd.

/s/ “Robert Hoegler”
  Robert Hoegler, Director

Date: February 3, 2005.

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