---

**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 March 31, 2005.

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

For the transition periodto

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)                  |                                  
|                                                |                                  
|422 Larkfield Center, suite 310,                |                                  
|Santa Rosa, CA                                  | 95403                            
|(Address of principal executive offices)        | (Postal or Zip Code)             
|                                                |                                  
|Issuer’s telephone number, including area code: | (707) 575-4027                   

Box 18, Suite 323-595 Howe Street Vancouver, British Columbia, Canada,
  V6C 2T5


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 daysx 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
  March 31, 2005.

---

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, and six months, ended March
  31, 2004 are not necessarily indicative of the results that can be expected
  for the year ending September 30, 2005.

---

GLOBAL–WIDE PUBLICATION LTD.

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

March 31, 2005

(Stated in US Dollars)

(Unaudited)

---

GLOBAL–WIDE PUBLICATION LTD.
  INTERIM CONSOLIDATED BALANCE SHEETS
  March 31, 2005 and September 30, 2004
  (Stated in US Dollars)
  (Unaudited)

|                                                                     |   | March 31, |   |   | September 30, |  
|-------------------------------------------------------------------- | - | --------- | - | - | ------------- | -
|ASSETS                                                               |   | 2005      |   |   | 2004          |  
|                                                                     |   |           |   |   |               |  
|Current                                                              |   |           |   |   |               |  
|Cash                                                                 | $ | 1,280     |   | $ | 3,344         |  
|Accounts receivable                                                  |   | 26,595    |   |   | 9,361         |  
|                                                                     |   |           |   |   |               |  
|                                                                     | $ | 27,875    |   | $ | 12,705        |  
|                                                                     |   |           |   |   |               |  
|LIABILITIES                                                          |   |           |   |   |               |  
|                                                                     |   |           |   |   |               |  
|Current                                                              |   |           |   |   |               |  
|Bank indebtedness                                                    | $ | -         |   | $ | 7,037         |  
|Accounts payable                                                     |   | 52,106    |   |   | 49,520        |  
|Due to related party                                                 |   | 31,136    |   |   | 3,707         |  
|                                                                     |   |           |   |   |               |  
|                                                                     |   | 83,243    |   |   | 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                                 |   | (3,938    | ) |   | (2,177        | )
|Accumulated deficit                                                  |   | (102,430  | ) |   | (96,382       | )
|                                                                     |   |           |   |   |               |  
|                                                                     |   | (55,368   | ) |   | (47,559       | )
|                                                                     |   |           |   |   |               |  
|                                                                     | $ | 27,875    |   | $ | 12,705        |  

SEE ACCOMPANYING NOTES

---

GLOBAL–WIDE PUBLICATION LTD.
  INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS
  for the three and six months ended March 31, 2005 and 2004
  (Stated in US Dollars)
  (Unaudited)

|                                    |   | Three months |   |   | Six months |  
|----------------------------------- | - | ------------ | - | - | ---------- | -
|                                    |   | ended        |   |   | ended      |  
|                                    |   | March 31,    |   |   | March 31,  |  
|                                    |   | 2005         |   |   | 2004       |  
|                                    |   |              |   |   |            |  
|Revenue                             |   |              |   |   |            |  
|Sales                               | $ | 38,079       |   | $ | 35,058     |  
|                                    |   |              |   |   |            |  
|Direct Costs                        |   |              |   |   |            |  
|Contract service fees               |   | 15,736       |   |   | 16,118     |  
|Printing, distribution and sorting  |   | 9,721        |   |   | 8,632      |  
|                                    |   |              |   |   |            |  
|                                    |   | 25,457       |   |   | 24,750     |  
|                                    |   |              |   |   |            |  
|Gross margin                        |   | 12,622       |   |   | 10,308     |  
|                                    |   |              |   |   |            |  
|General and Administrative Expenses |   |              |   |   |            |  
|Accounting and audit fees           |   | 2,772        |   |   | 2,234      |  
|Advertising and promotion           |   | 303          |   |   | 522        |  
|Auto expenses                       |   | 3,661        |   |   | 3,584      |  
|Bad debt expense (recovery)         |   | 5,344        |   |   | 9,232      |  
|Bank charges and interest           |   | 312          |   |   | 222        |  
|Consulting fees                     |   | -            |   |   | 4,000      |  
|Legal fees                          |   | -            |   |   | 1,858      |  
|Office and general                  |   | 3,421        |   |   | 4,261      |  
|Rent                                |   | 3,928        |   |   | 3,871      |  
|Telephone                           |   | 1,549        |   |   | 1,138      |  
|Transfer agent and filing fees      |   | 377          |   |   | 1,200      |  
|Travel                              |   | -            |   |   | 379        |  
|                                    |   |              |   |   |            |  
|                                    |   | 21,667       |   |   | 32,501     |  
|                                    |   |              |   |   |            |  
|Net loss for the period             |   | (9,045       | ) |   | (22,193    | )
|                                    |   |              |   |   |            |  
|Other comprehensive loss            |   |              |   |   |            |  
|Foreign currency adjustment         |   | 274          |   |   | (731       | )
|                                    |   |              |   |   |            |  
|Comprehensive loss for the period   | $ | (8,771       | ) | $ | (22,924    | )
|                                    |   |              |   |   |            |  
|Basic and diluted 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 six months ended March 31, 2005 and 2004
  (Stated in US Dollars)
  (Unaudited)

|                                                  |   | Six months ended |  
|------------------------------------------------- | - | ---------------- | -
|                                                  |   | March 31,        |  
|                                                  |   | 2005             |  
|                                                  |   |                  |  
|Operating Activities                              |   |                  |  
|Net loss for the period                           | $ | (6,048           | )
|Changes in non-cash working capital items         |   |                  |  
|related to operations                             |   |                  |  
|Accounts receivable                               |   | (17,234          | )
|Prepaid expenses                                  |   | -                |  
|Accounts payable                                  |   | 2,586            |  
|                                                  |   |                  |  
|Net cash flows used in operating activities       |   | (20,696          | )
|                                                  |   |                  |  
|Financing Activities                              |   |                  |  
|Bank indebtedness                                 |   | (7,037           | )
|Decrease in due from related party                |   | -                |  
|Increase in due to related party                  |   | 27,430           |  
|                                                  |   |                  |  
|Net cash flow provided by financing activities    |   | 20,393           |  
|                                                  |   |                  |  
|Effect of foreign exchange rate changes on cash   |   | (1,761           | )
|                                                  |   |                  |  
|Decrease in cash during the period                |   | (2,064           | )
|                                                  |   |                  |  
|Cash, beginning of period                         |   | 3,344            |  
|                                                  |   |                  |  
|Cash, end of period                               | $ | 1,280            |  
|                                                  |   |                  |  
|Supplemental disclosure of cash flow information: |   |                  |  
|Cash paid for:                                    |   |                  |  
|Interest                                          | $ | -                |  
|                                                  |   |                  |  
|Income taxes                                      | $ | -                |  

SEE ACCOMPANYING NOTES

---

GLOBAL–WIDEPUBLICATIONLTD.
  INTERIM CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIENCY)
  for the period July 14, 2003 (Date of Inception) to March 31, 2005
  (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.            |              |  |   |           |  |   |               |  |   |             |   |   |          |   |   |         |  
|– at $0.001                              | 2,100,000    |  |   | 2,100     |  |   | -             |  |   | -           |   |   | -        |   |   | 2,100   |  
|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  | -            |  |   | -         |  |   | -             |  |   | (1,761      | ) |   | -        |   |   | (1,761  | )
|                                         |              |  |   |           |  |   |               |  |   |             |   |   |          |   |   |         |  
|Net loss for the period                  | -            |  |   | -         |  |   | -             |  |   | -           |   |   | (6,048   | ) |   | (6,048  | )
|                                         |              |  |   |           |  |   |               |  |   |             |   |   |          |   |   |         |  
|Balance, March 31, 2005                  | 6,300,000    |  | $ | 6,300     |  | $ | 44,700        |  | $ | (3,938      | ) | $ | (102,430 | ) | $ | (55,368 | )

SEE ACCOMPANYING NOTES

---

GLOBAL–WIDE PUBLICATION LTD.
  NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
  March 31, 2005 and September 30, 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 six months
        ended March 31, 2005 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 consolidated 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 March 31, 2005, the Company has a working capital
        deficiency of $55,368 which is not sufficient to meet its planned
        business objectives and ongoing operations for the next fiscal year. The
        Company has accumulated losses of $106,368 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. The outcome of these matters cannot be
        predicted with any certainty at this time and raise substantial doubt
        that the Company will be able to continue as a going concern. 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.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

SEE ACCOMPANYING NOTES

---

|Note 3 | Commitments
|------ | -----------
|       |            
|       | a)         

| | 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.
|------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|Note 4 | Subsequent Event                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       | The Company entered into
        a Memorandum of Terms and Conditions dated May 2, 2005 in respect to a
        proposed reverse triangular merger, with an established technology company
        that develops hardware and software products, located in California. Consideration
        was negotiated based upon the Company completing a forward split on a
        1 old share for 6 new shares prior to closing of the merger. The Company
        would then issue 37,260,000 common shares to effect the merger. In addition,
        the Company will issue a further 8,100,000 common shares to complete the
        acquisition of a second company. Should the acquisition of the second
        company not occur before February 15, 2006, or less than 8,100,000 common
        shares be issued for this acquisition, then any remaining shares will
        be distributed to the shareholders of the first company.
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       | The Company will be the
        surviving company and on or before February 15, 2006, it intends to sell
        and issue up to a further 5,000,000 common shares at no less than $1.50
        per share.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       | As part of this transaction
        the Company would dispose of Marco Polo World News Inc., its wholly owned
        subsidiary, in exchange for the return to the Company of 2,100,000 common
        shares of the Company. In addition, the 2,400,000 restricted common shares
        originally issued by the Company at $0.001 per share would be returned
        to the Company. The total 4,500,000 common shares would be returned to
        treasury and cancelled.                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       | The Company also intends
        on decreasing its post split authorized capital to 200,000,000 shares
        of common stock with a par value of $0.001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       | This proposed merger is
        subject to a tax analysis, formal due diligence, the execution of a formal
        merger agreement and approvals from the board of directors and shareholders
        of the companies. This transaction would also be subject to regulatory
        approval.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          

SEE ACCOMPANYING NOTES

---

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 March 31, 2005 the Company had total assets of $
  27,875 consisting of $ 1,280 cash and accounts receivable of $ 26,595.
  These are the Company’s present and only sources of liquidity.

The Company’s liabilities at March 31, 2005 totaled
  $83,243, consisting of $52,106 in accounts payables and $31,136
  due to related party.

For the six month period ending March 31, 2005 the Company
  generated gross revenues of $84,356 with gross margin of $36,917 and
  comprehensive net loss for the period of $7,809.

During the three months period ended March 31, 2005 the Company
  generated gross revenues of $38,079 with gross margin of $12,622 and
  comprehensive net loss for the period of $8,771.

The Company has not realized significant revenues since inception,
  and for the six month period ended March 31, 2005, 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 company’s consistent losses from operations
  since inception, and its inability to implement its Business Plan in the publication
  industry, it has executed a memorandum of terms and conditions in relation to
  a proposed merger (the "Merger") with an established California technology company
  that develops hardware and software products that solve today’s complex
  problems.

The memorandum of terms and conditions is subject to tax analysis,
  formal due diligence, execution of formal merger agreement and approvals from
  the boards of Directors and shareholders of both companies, it is currently
  contemplated that the Merger will be a reverse triangular merger with Global
  Wide Publication Ltd. being the surviving entity - to be concurrently renamed
  after the target company ("Targetco"). A further condition for the closing of
  the merger is the restructuring of the Company’s capital stock such as
  one present common share in the capital stock of the company will be converted
  to six new common shares in the capital stock of the Company concurrently, or
  prior to, the closing of the formal merger agreement. At the date of this report,
  the company has initiated the process to restructure its capital stock.

The confidentiality provisions of the memorandum of terms
  and conditions do not allow the disclosure of the identity of Targetco at this
  time; however, this information will be disclosed as the Merger proceeds.

---

As part of this transaction the Company would dispose of Marco
  Polo World News Inc., its wholly owned subsidiary, in exchange for the return
  to the Company of 2,100,000 common shares of the Company. In addition, the 2,400,000
  restricted common shares originally issued by the Company at $0.001 per
  share would be returned to the Company. The total 4,500,000 common shares would
  be returned to treasury and cancelled. Global-Wide publication Ltd. would the
  surviving company in conjunction with the proposed merger.

The Company has will have an obligation to issue 37,260,000
  common shares to effect the merger. In addition, the Company will issue a further
  8,100,000 common shares to complete the acquisition of a second company and
  will have a further obligation to sell and issue up to a further 5,000,000 common
  shares at no less than $1.50 per share to raise the funds necessary to carry
  out its business plan subsequent to the merger.

Concurrent with the execution of the memorandum of terms and
  conditions, on April 14, 2005 Mr. Grant Miller, of Santa Rosa, California, was
  appointed to the Company’s Board of Directors with the positions of Director,
  Chief Executive Officer and President. His knowledge and experience of capital
  markets and corporate matters will be of great assistance to the Company during
  the period of corporate and capital restructuring and in the implementation
  of the company’s future Business Plan.

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 contemplated acquisition and development
  of new assets that will 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, and subsequently for 2005 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 $91,600
  for administrative expenses including accounting and audit costs ($24,000)
  legal fees ($20,000), rent and office costs ($24,000), computer costs
  ($5,000), telephone costs ($1,800), Edgar filings ($1,800) and general
  administrative costs ($15,000) 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.

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

Shareholders and Directors of the Company have approved a
  capital stock restructuring whereas 1 (one) present common share of the capital
  stock of the company will be converted into 6 (six) new common shares in the
  capital stock of the company (the “forward split”). Subsequent to
  the forward split the resulting number of the authorized capital stock of the
  company will be fixed at 200,000,000 common shares with a par value of $0.001
  per share of which 37,800,000 common shares will be issued and outstanding.
  The authorized preferred capital stock of the company will remain unchanged
  at 5,000,000 shares with a par value of $0.001 per share.

Item 3. Defaults Upon Senior Securities

None

---

Item 4. Submission of Matters to a Vote of Security Holders

Resolution consented by shareholders representing 71.42 %
  majority of the issued and outstanding share capital of the company approving,
  in accordance with the company’s bylaws:

| | a. | a forward split of its capital stock such as every
        one share of common stock issued and outstanding prior to the split be
        exchanged for six post-split shares of common stock resulting in an increase
        of the share capital issued and outstanding, subsequent to the split,
        to a total of 37,800,000 common shares with a par value of one tenth of
        one cent per share
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| | b. | decrease the company’s post-split authorized
        capital to 200,000,000 shares of common stock with a par value of one
        tenth of one cent per share,                                                                                                                                                                                                                                                
|
| | c. | maintain unchanged the authorized capital of its
        preferred stock at 5,000,000 shares with a par value of one tenth of one
        cent per share;                                                                                                                                                                                                                                                      

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 were filed on form 8K during the three months ending
  March 31, 2005.

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/ “Grant Miller”
  Grant Miller, Director

Date: May 13, 2005.

---