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 February 29, 2008

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
ACT OF 1934
              For the transition period from ________ to ________
                         Commission File No. 333-111652

                            PORTALTOCHINA.COM, INC.
             (Exact Name of Registrant as Specified in its Charter)

                                     NEVADA
         (State or other jurisdiction of incorporation or organization)

                                   98-0449083
                    (I.R.S. Employer Identification number)

                         18/F SHANGHAI ORIENTAL CENTRE
                             699 NANJING WEST ROAD
                                200041 SHANGHAI
                    (Address of principal executive offices)

                   Issuer's telephone number: 86 21 61413717

           Securities registered under Section 12(b) of the Act: NONE

   Securities registered pursuant to Section 12(g) of the Act:
                        COMMON STOCK, $0.0001 PAR VALUE

Check  whether  the Issuer (1) filed all reports required to be filed by Section
13  or  15(d) of the Exchange Act during the past 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. Yes [ X ] No [   ]

Indicate  by check mark whether the registrant is a shell company (as defined in
Rule  12b-2  of  the  Exchange  Act).                         Yes [ X ] No [   ]

As  of  February  29,  2008, the Issuer had 8,000,000 shares of its Common Stock
outstanding.

Transitional Small Business Disclosure Format (Check one):    Yes [   ] No [ X ]



<PAGE>

                        PART I -- FINANCIAL INFORMATION

ITEM 1.     FINANCIAL STATEMENTS

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Balance Sheets
February 29, 2008
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
----------------------------------------------------------------------------------------------------------------------
                                                                                   February 29, 2008     May 31, 2007
                                                                                                             (Audited)
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                <C>                   <C>

ASSETS

CURRENT
  Cash and cash equivalents                                                        $          87,327     $    159,524
  Prepaid expenses                                                                             1,110              230
----------------------------------------------------------------------------------------------------------------------

TOTAL CURRENT ASSETS                                                                          88,437          159,754

WEBSITE DEVELOPMENT COSTS, net of accumulated
  amortization of $33,542 (2007 - $24,792)                                                    36,458           10,208
----------------------------------------------------------------------------------------------------------------------

TOTAL ASSETS                                                                       $         124,895     $    169,962
======================================================================================================================

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                                         $             204     $        840
  Promissory note - related parties (Note 3)                                                       -           14,000
----------------------------------------------------------------------------------------------------------------------

TOTAL CURRENT LIABILITIES                                                                        204           14,840

STOCKHOLDERS' EQUITY

SHARE CAPITAL
  Authorized:  100,000,000 common shares with a par value of $0.0001 per share
  Issued and outstanding:  8,000,000 common shares (May 31, 2007: 8,000,000)                     800              800

ADDITIONAL PAID-IN CAPITAL                                                                   249,750          249,750

(DEFICIT) ACCUMULATED DURING THE DEVELOPMENT STAGE                                          (125,859)         (95,428)
----------------------------------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' EQUITY                                                                   124,691          155,122
----------------------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                         $         124,895     $    169,962
======================================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Stockholders' Equity
For the period from March 18, 2003 (inception) to February 29, 2008
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
-----------------------------------------------------------------------------------------------------------------
                                                                                        (Deficit)
                                                                                      accumulated          Total
                                                                                           during  stockholders'
                                               Common stock               Additional  development         equity
                                                     Shares  Amount  paid-in capital        stage   (deficiency)
-----------------------------------------------------------------------------------------------------------------
<S>                                            <C>           <C>     <C>              <C>          <C>
Issuance of common stock for cash
  March 18, 2003, $0.0001 per share               5,500,000  $  550  $             -  $        -   $         550

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -      (1,743)         (1,743)
-----------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2003                             5,500,000  $  550  $             -  $   (1,743)  $      (1,193)
-----------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -      (6,922)         (6,922)
-----------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2004                             5,500,000  $  550  $             -  $   (8,665)  $      (8,115)
-----------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -      (5,603)         (5,603)
-----------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2005                             5,500,000  $  550  $             -  $  (14,268)  $     (13,718)
-----------------------------------------------------------------------------------------------------------------

Issuance of common stock for cash
  March 1 to March 24, 2006, $0.10 per share      2,500,000     250          249,750           -         250,000

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -     (28,732)        (28,732)
-----------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2006                             8,000,000  $  800  $       249,750  $  (43,000)  $     207,550
-----------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -     (52,428)        (52,428)
-----------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2007                             8,000,000  $  800  $       249,750  $  (95,428)  $     155,122
-----------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period              -       -                -     (30,431)        (30,431)
-----------------------------------------------------------------------------------------------------------------

BALANCE, February 29, 2008                        8,000,000  $  800  $       249,750   $(125,859)  $     124,691
=================================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Operations
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
--------------------------------------------------------------------------------------------------------------------
                                                Cumulative
                                             March 18, 2003        Nine months ended          Three months ended
                                             (inception) to   February 29   February 28   February 29   February 28
                                           February 29,2008          2008          2007          2008          2007
--------------------------------------------------------------------------------------------------------------------
<S>                                        <C>                <C>           <C>           <C>           <C>
REVENUE                                    $             77   $         -   $         -   $         -   $         -
--------------------------------------------------------------------------------------------------------------------

GENERAL AND ADMINISTRATIVE EXPENSES
  Accounting                               $         26,606   $     7,618   $     6,741   $       945   $       996
  Incorporation                                       1,728             -             -             -             -
  Interest and bank charges                           2,764           404           382             -           105
  Legal                                               8,871             -             -             -             -
Office expenses                                       4,225         2,747           291         1,119           118
Consulting                                           40,800        10,200        20,400             -        10,200
Transfer agent                                        5,381           330            (7)          153             -
Website maintenance                                   2,019           382             -             -             -

AMORTIZATION OF WEBSITE DEVELOPMENT COSTS            33,542         8,750         8,750         2,917         2,917
--------------------------------------------------------------------------------------------------------------------

TOTAL EXPENSES                                      125,936        30,431        36,557         5,134        14,336
--------------------------------------------------------------------------------------------------------------------

(LOSS) FOR THE PERIOD                      $       (125,859)  $   (30,431)  $   (36,557)   $   (5,134)    $ (14,336)
====================================================================================================================

(LOSS) PER SHARE
 - basic and diluted                                          $     (0.00)  $     (0.00)   $    (0.00)    $   (0.00)
====================================================================================================================

WEIGHTED AVERAGE NUMBER OF
  COMMON SHARES OUTSTANDING
  - basic and diluted                                           8,000,000     8,000,000     8,000,000     8,000,000
====================================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Cash Flows
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
------------------------------------------------------------------------------------------------------------------------------------
                                                                          Cumulative Amounts
                                                                              March 18, 2003
                                                                              (inception) to
                                                                           February 29, 2008             Nine months ended
                                                                                               February 29, 2008   February 28, 2007
------------------------------------------------------------------------------------------------------------------------------------
<S>                                                                       <C>                  <C>                 <C>
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
  (Loss) for the period                                                   $         (125,859)  $         (30,431)  $        (36,557)
Adjustment to reconcile (loss) to net cash used in operating activities:
  -  amortization of website development costs                                        33,542               8,750              8,750
Changes in assets and liabilities:
  -  (increase) prepaid expenses                                                      (1,110)               (880)                 -
  - increase (decrease) in accounts payable and accrued liabilities                      204                (636)              (880)
------------------------------------------------------------------------------------------------------------------------------------

Net cash from (used in) operating activities                                         (93,223)            (23,197)           (28,687)
------------------------------------------------------------------------------------------------------------------------------------

CASH FLOWS (USED IN) INVESTING ACTIVITIES
  Website development costs                                                          (70,000)            (35,000)           (35,000)
------------------------------------------------------------------------------------------------------------------------------------

CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES
  Proceeds (repayment) of promissory note                                                  -             (14,000)                 -
  Proceeds from issuance of common stock                                             250,550                   -                  -
------------------------------------------------------------------------------------------------------------------------------------

Net cash provided (used in) by financing activities                                  250,550             (14,000)                 -
------------------------------------------------------------------------------------------------------------------------------------

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                      87,327             (72,197)           (63,687)

CASH AND CASH EQUIVALENTS, beginning of period                                             -             159,524            237,286
------------------------------------------------------------------------------------------------------------------------------------

CASH AND CASH EQUIVALENTS, end of period                                  $           87,327   $          87,327   $        173,599
====================================================================================================================================

SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS

------------------------------------------------------------------------------------------------------------------------------------
INTEREST PAID IN CASH                                                     $            1,195   $           1,195   $              -
TAXES PAID IN CASH                                                        $                -   $               -   $              -
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.


<PAGE>
1.     INCORPORATION  AND  CONTINUANCE  OF  OPERATIONS

The  Company was formed on March 18, 2003 under the laws of the State of Nevada.
The Company is in the business of operating an internet portal featuring Chinese
business.  The  Company  is considered a development stage company as defined in
SFAS  No.  7.  The  Company  has  an  office  in  Vancouver,  Canada.

These  financial  statements  have  been  prepared  in accordance with generally
accepted accounting principles applicable to a going concern, which contemplates
the realization of assets and the satisfaction of liabilities and commitments in
the  normal  course  of  business. The Company has incurred operating losses and
requires additional funds to maintain its operations. Management's plans in this
regard  are  to  raise  equity  financing  as  required.

These conditions raise substantial doubt about the Company's ability to continue
as  a  going  concern. These financial statements do not include any adjustments
that  might  result  from  this  uncertainty.

The  Company  has  generated  nominal  operating  revenues  to  date.

2.  SIGNIFICANT  ACCOUNTING  POLICIES

(a)  Cash  and  Cash  Equivalents

Cash  equivalents  comprise certain highly liquid instruments with a maturity of
three  months  or less when purchased. As at February 29, 2008 and May 31, 2007,
there  were  no  cash  equivalents.

(b)  Accounting  Estimates

The  preparation  of  financial statements in conformity with generally accepted
accounting  principles  of  United States of America requires management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and  disclosure of contingent assets and liabilities at the date of
the  financial  statements  and  the  reported  amounts of revenues and expenses
during  the  reporting  period. Actual results could differ from those estimates
and  assumptions.

(c)     Advertising Expenses

The  Company  expenses  advertising  costs as incurred. There was no advertising
expenses  incurred  by  the  Company for the periods ended February 29, 2008 and
February  28,  2007.

(d)  Loss  Per  Share

Loss  per  share  is  computed  using  the  weighted  average  number  of shares
outstanding  during  the period. The Company has adopted SFAS No. 128, "Earnings
Per  Share".  Diluted  loss  per  share  is  equivalent to basic loss per share.

(e)  Concentration  of  Credit  Risk

The  Company  places  its  cash  and  cash  equivalents with high credit quality
financial  institutions. As of February 29, 2008, the Company had $Nil in a bank
beyond  insured  limits  (May  31,  2007:  $66,362).

(f)  Foreign  Currency  Transactions

The Company is located and operating outside of the United States of America. It
maintains  its  accounting  records  in  U.S.  Dollars,  as  follows:

At  the  transaction  date,  each  asset,  liability,  revenue  and  expense  is
translated  into  U.S. dollars by the use of the exchange rate in effect at that
date. At the period end, monetary assets and liabilities are remeasured by using
the  exchange  rate in effect at that date. The resulting foreign exchange gains
and  losses  are  included  in  operations.

(g)  Fair  Value  of  Financial  Instruments

The  respective carrying value of certain on-balance-sheet financial instruments
approximated their fair value. These financial instruments include cash and cash
equivalents,  accounts payable and accrued liabilities and promissory note. Fair
values  were  assumed  to  approximate  carrying  values  for  these  financial
instruments,  except  where noted. Management is of the opinion that the Company
is  not  exposed  to  significant  interest  or  credit risks arising from these
financial  instruments.  The  Company  is operating outside the United States of
America  and  has  significant  exposure  to  foreign  currency  risk due to the
fluctuation  of  currency  in  which  the  Company  operates  and  U.S.  dollar.

<PAGE>
2.  SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(h)  Income  Taxes

The  Company  has  adopted  Statement  of Financial Accounting Standards No. 109
(SFAS 109), Accounting for Income Taxes, which requires the Company to recognize
deferred  tax liabilities and assets for the expected future tax consequences of
events  that  have  been recognized in the Company's financial statements or tax
returns  using the liability method. Under this method, deferred tax liabilities
and  assets  are  determined  based  on  the  temporary  differences between the
financial  statement  and  tax bases of assets and liabilities using enacted tax
rates  in  effect in the years in which the differences are expected to reverse.

(i)  Long-Lived  Assets

Long-lived  assets  and  certain identifiable intangibles to be held and used by
the  Company  are  reviewed  for  impairment  whenever  events  or  changes  in
circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not be
recoverable.  The  Company  continuously  evaluates  the  recoverability  of its
long-lived  assets  based  on  estimated  future  cash  flows  and the estimated
liquidation value of such long-lived assets, and provides for impairment if such
undiscounted  cash  flows are insufficient to recover the carrying amount of the
long-lived  assets.  If  impairment  exists,  an adjustment is made to write the
asset  down  to  its fair value and a loss is recorded as the difference between
the  carrying  value  and fair value. Fair values are determined based on quoted
market  value,  discounted  cash  flows, or internal and external appraisals, as
applicable.  Assets to be disposed of, when applicable, are carried at the lower
of  carrying  value  or  estimated  net  realizable  value.

(j)  Stock-Based  Compensation

During  the  year,  the  Company  adopted  SFAS  No.  123(revised), "Share-Based
Payment",  to  account  for  its  stock  options  and similar equity instruments
issued. Accordingly, compensation costs attributable to stock options or similar
equity instruments granted are measured at the fair value at the grant date, and
expensed over the expected vesting period. SFAS No. 123(revised) requires excess
tax  benefits  be reported as a financing cash inflow rather than as a reduction
of  taxes  paid. The adoption of SFAS No. 123(revised) did not have an impact on
the  Company's  financial  statements.

The Company did not grant any stock options during the period ended February 29,
2008.

(k)  Comprehensive  Income

The  Company  adopted  Statement of Financial Accounting Standards No. 130 (SFAS
130),  Reporting Comprehensive Income, which establishes standards for reporting
and  display  of  comprehensive income, its components and accumulated balances.
The  Company  is  disclosing  this information on its Statement of Stockholders'
Equity.  Comprehensive  income  comprises  equity  except  those  resulting from
investments  by  owners and distributions to owners. The Company has no elements
of  "other  comprehensive  income"  for  the periods ended February 29, 2008 and
February  28,  2007.

(l)  Revenue  Recognition

The  Company  has  recognized revenue in accordance with Securities and Exchange
Commission  Staff  Accounting Bulletin No. 104, Revenue Recognition. The Company
recognizes  advertising  revenue  in  the  period  in which the advertisement is
displayed,  provided  that evidence of an arrangement exists, the fees are fixed
or  determinable  and  collection  of  the  resulting  receivable  is reasonably
assured.  If  fixed-fee  advertising  is  displayed over a term greater than one
month,  revenue  is  recognized  ratably over the period. The Company recognizes
revenue  for  fixed-fee  advertising  arrangements  ratably over the term of the
insertion  order.  If, at the end of a quarterly reporting period the term of an
insertion  order  is not complete, the company recognizes revenue for the period
by pro-rating the total arrangement fee to revenue and deferred revenue based on
a  measure  of  proportionate  performance of the obligation under the insertion
order.  The  Company  measures  proportionate  performance  by  the  number  of
placements  delivered and undelivered as of the reporting date. The Company uses
prices stated on our internal rate card for measuring the value of delivered and
undelivered  placements.  Fees  for  variable-fee  advertising  arrangements are
recognized  based  on  the  number  of impressions displayed or clicks delivered
during  the  period.

Under  these policies, no revenue is recognized unless persuasive evidence of an
arrangement exists, delivery has occurred, the fee is fixed or determinable, and
collection  is  reasonably  assured.


<PAGE>
2.     SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(m)     Website  Development  Costs

Website  development  costs  are  for  the development of the Company's Internet
website.  These costs have been capitalized when acquired and installed, and are
being amortized over its estimated useful life of three years on a straight line
basis.  The  Company  accounts  for  these  costs  in accordance with EITF 00-2,
"Accounting  for  Website  Development  Costs,"  which specifies the appropriate
accounting for costs incurred in connection with the development and maintenance
of  websites.  During  the  period,  the  Company  paid $35,000 Phase II website
development  cost.  Installation  of  the  Phase II development was completed on
February  29, 2008. Amortization expense is total of $2,917 for the three months
ended  February  29,  2008  (three  months  ended  February  28,  2007: $2,917).

(n)     New  Accounting  Pronouncements

The Company has implemented all new accounting pronouncements that are in effect
and  that  may impact our financial statements and do not believe that there are
any  other new accounting pronouncements that have been issued that might have a
material  impact  on  our  financial  statements.

3.     PROMISSORY NOTE AND RELATED PARTY TRANSACTIONS

During  the  period,  the  Company repaid a promissory note and accrued interest
thereon owing to a director of the Company. The note, in the principal amount of
$14,000 was issued on May 30, 2005 and bore interest at the rate of 3% per annum
until  its  due  date  on  May  31, 2007. Thereafter, the principal plus accrued
interest  under  the note as of the due date, accrued interest at the rate of 5%
per  annum.  As  at  the date of payment, total accrued interest on the note was
$1,195  was  paid along with the repayment of principal amount during the period
ended  February  29,  2008.




<PAGE>

ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

FINANCIAL  CONDITION,  LIQUIDITY  AND  CAPITAL  RESOURCES.

     We  were  incorporated  for  the  purpose  of  developing  and operating an
Internet  portal  located  on  the World Wide Web at www.portaltochina.com.  Our
capital  has  been  obtained via issuance of common stock and shareholder loans.

     On  November  1,  2005, the Securities and Exchange Commission declared our
Form  SB-2  Registration  Statement  (Commission File No. 333-111652) effective.
Our  offering  commenced  on November 1, 2005, and terminated on March 31, 2006.
We sold 2,500,000 shares through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

     As  of  February  29,  2008,  we  had total assets of $124,895 comprised of
$87,327  in cash, $1,110 in prepaid expenses and depreciated capitalized website
development  costs of $36,458.  This is a decrease from $169,962 in total assets
as  of  May  31,  2007,  primarily  attributable  to  website  development  and
depreciation,  professional  fees  and  technical  consulting  fees.

     As  of  February  29,  2008,  our  total liabilities decreased to $204 from
$14,840 as of May 31, 2007. This increase primarily resulted from the payment of
a  promissory  note  owing  to  a  director.

     As  of  February  29, 2008, we had working capital of $88,233 compared with
working  capital  of  $144,914  as  of  May  31,  2007.

     The  development  of  Phase II of our website was completed on February 29,
2008,  and  our website has been fully functional since then.  We have suspended
Phase  III  of  the  development  of  our website due to higher-than-anticipated
translation  costs.  We  intend  to  complete  Phase III from available revenue.

     We  are presently assessing market response to our website, particularly to
the  B2B Exchange, our business-to-business platform.  We have earned no revenue
since  the completion of Phase II, and only nominal revenue since inception.  We
presently  have  sufficient working capital to satisfy our cash requirements for
the  next  12  months  of  operations.

     We  do  not expect to purchase or sell any significant equipment during the
next  twelve  months.

     On  August  24, 2006, we engaged an independent contractor as our technical
staff  for  one  year  at  an annual salary of $40,800, payable semi-monthly, in
advance.  The  contractor  managed  and  updated  our Internet portal, including
aggregating  information content and listings.  We have not renewed our contract
with  the  independent  contractor.

     We  are  presently  assessing  market  response  to our website, and do not
intend  to  pay  for  any additional technical or sales assistance until we have
determined  that  such  expenditures  are  warranted.  In  the  meantime,  all
operations  will  be  conducted  by  our  management.

RESULTS  OF  OPERATIONS

     We  posted  an operating loss of $30,431 for the period ending February 29,
2008,  due primarily to professional fees, office expenses, technical consulting
fees  and  asset  depreciation.  This  was a decrease from the operating loss of
$36,557  for  the  period  ended  February  28,  2007.

ITEM  3.     CONTROLS  AND  PROCEDURES

     As required by Rule 13a-15 under the Securities Exchange Act of 1934, as of
the  end of the period covered by the quarterly report, being February 29, 2008,
we  have  carried  out  an  evaluation  of  the  effectiveness of the design and
operation  of  our company's disclosure controls and procedures. This evaluation
was  carried  out  under  the  supervision  and  with  the  participation of our
company's  management,  including  our  company's  president.  Based  upon  that
evaluation,  our  company's  president  concluded  that our company's disclosure
controls  and  procedures  are  effective as at the end of the period covered by
this  report.  There  have  been no significant changes in our internal controls
over  financial  reporting  that  occurred during our most recent fiscal quarter
that have materially affected, or are reasonably likely to materially affect our
internal  controls  over  financial  reporting.

     Disclosure  controls  and procedures and other procedures that are designed
to  ensure  that  information  required  to be disclosed in our reports filed or
submitted  under  the  Securities  Exchange  Act of 1934 is recorded, processed,
summarized  and reported, within the time period specified in the Securities and
Exchange  Commission's  rules  and  forms.  Disclosure  controls  and procedures
include,  without  limitation,  controls  and procedures designed to ensure that
information  required  to be disclosed in our reports filed under the Securities
Exchange  Act  of  1934 is accumulated and communicated to management, including
our  president and secretary as appropriate, to allow timely decisions regarding
required  disclosure.

PART  II.     OTHER  INFORMATION

ITEM  2.     UNREGISTERED  SALES  OF  EQUITY  SECURITIES  AND  USE  OF  PROCEEDS

USE  OF  PROCEEDS  FROM  REGISTERED  SECURITIES

     On  November  1,  2005, the Securities and Exchange Commission declared our
Form  SB-2  Registration  Statement  (Commission File No. 333-111652) effective.
Our  offering  commenced  on November 1, 2005, and terminated on March 31, 2006.
We sold 2,500,000 shares through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

     The  following  table  sets  out the calculation of the use of net proceeds
from  our  public  offering:
----------------------------------------------------------
                                                AMOUNT ($)
----------------------------------------------------------

Gross offering proceeds as of March 31, 2006       250,000

Offering expenses (1)                                6,989
----------------------------------------------------------

Net offering proceeds                              243,011

    Debt repayment (2)                              21,821
    Portal development (3)                          72,019
    Professional fees (4)                           16,141
    Technical staff                                 40,800
    Working capital                                  4,903
----------------------------------------------------------

Net offering proceeds as of February 29, 2008       87,327
==========================================================

(1)  Offering  expenses  of  $6,989  were significantly less than the forecasted
amount  of  $20,000  due  to  offering expenses being financed by loans from our
directors  before effectiveness of our registration statement. Unallocated funds
of  $13,011  will  be  used  to  pay  for  professional  fees.

(2)  Debt  repayment of $21,821exceeded our initial estimate of $6,436. This was
entirely  due  to  the  repayment  of  a promissory note to a director which had
matured and was earning interest at an increased rate. As a result, we intend to
continue  using  existing  equipment  provided  by  our  directors.  We will not
purchase  any new equipment until such time as we have earned sufficient revenue
to  do  so.

(3)  Portal development includes $2,019 for website maintenance.

(4)  We have allocated a surplus of $8,523 from unused offering expenses to pay
for unbudgeted professional fees.

ITEM 6.     EXHIBITS

(A) EXHIBIT     DESCRIPTION

31.1            Certification Pursuant to 18 U.S.C. Section 1350, as Adopted
                Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

32.1            Officers' Certification

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.


                                             PORTALTOCHINA.COM, INC.



Date: April 3, 2008                          /s/ Caroline Rechia
                                             Caroline Rechia
                                             President, Chief Executive Officer,
                                             Chief Financial Officer and
                                             Principal Accounting Officer