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 November 30, 2007

[ ] 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  November  30,  2007, 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
November 30, 2007
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
---------------------------------------------------------------------------------------------------------------
                                                                              November 30, 2007   May 31, 2007
---------------------------------------------------------------------------------------------------------------
                                                                                                     (Audited)
<S>                                                                           <C>                 <C>
ASSETS

CURRENT
  Cash and cash equivalents                                                   $          89,842   $   159,524
  Prepaid expenses                                                                        2,167           230
--------------------------------------------------------------------------------------------------------------

TOTAL CURRENT ASSETS                                                                     92,009       159,754

WEBSITE DEVELOPMENT COSTS, net of accumulated
  amortization of $30,626 (2007 - $24,792)                                               39,375        10,208
--------------------------------------------------------------------------------------------------------------

TOTAL ASSETS                                                                  $         131,384   $   169,962
==============================================================================================================

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                                    $           1,559   $       840
  Promissory note - related parties (Note 3)                                                  -        14,000
--------------------------------------------------------------------------------------------------------------

TOTAL CURRENT LIABILITIES                                                                 1,559        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                                     (120,725)      (95,428)
--------------------------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' EQUITY                                                              129,825       155,122
--------------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                    $         131,384   $   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 November 30, 2007
(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           -        -               -          (25,297)       (25,297)

BALANCE, November 30, 2007                     8,000,000  $   800  $      249,750    $    (120,725)  $    129,825
==================================================================================================================
</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        Six months ended         Three months ended
                                             (inception) to           November 30               November 30
                                           November 30,2007        2007         2006         2007         2006
---------------------------------------------------------------------------------------------------------------
<S>                                        <C>               <C>          <C>          <C>          <C>
REVENUE                                    $            77   $        -   $        -   $        -   $        -
---------------------------------------------------------------------------------------------------------------

GENERAL AND ADMINISTRATIVE EXPENSES
  Accounting                               $        25,661   $    6,673   $    5,745   $    1,166   $    1,049
  Incorporation                                      1,728            -            -            -            -
  Interest and bank charges                          2,762          403          277          180          105
  Legal                                              8,871            -            -            -            -
  Office expenses                                    3,108        1,629          173          438          173
  Consulting                                        40,800       10,200       10,200            -       10,200
  Transfer agent                                     5,228          177           (6)         102          107
  Website maintenance                                2,019          382            -          382            -

AMORTIZATION OF WEBSITE DEVELOPMENT COSTS           30,625        5,833        5,833        2,917        2,917
---------------------------------------------------------------------------------------------------------------

TOTAL EXPENSES                                     120,802       25,297       22,222        5,185       14,551
---------------------------------------------------------------------------------------------------------------

(LOSS) FOR THE PERIOD                      $      (120,725)  $  (25,297)  $  (22,222)  $   (5,185)  $  (14,551)
===============================================================================================================

(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             Six months ended
                                                                           November 30, 2007  November 30, 2007  November 30, 2006
----------------------------------------------------------------------------------------------------------------------------------
<S>                                                                       <C>                 <C>                <C>
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
  (Loss) for the period                                                   $        (120,725)  $        (25,297)  $        (22,222)
Adjustment to reconcile (loss) to net cash used in operating activities:
  -  amortization of website development costs                                       30,625              5,833              5,833
Changes in assets and liabilities:
  -  (increase) prepaid expenses                                                     (2,167)            (1,937)                 -
  - increase (decrease) in accounts payable and accrued liabilities                   1,559                719            (36,949)
----------------------------------------------------------------------------------------------------------------------------------

Net cash from (used in) operating activities                                        (90,708)           (20,682)           (53,338)
----------------------------------------------------------------------------------------------------------------------------------

CASH FLOWS (USED IN) INVESTING ACTIVITIES
  Website development costs                                                         (70,000)           (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 by financing activities                                           250,550            (14,000)                 -
----------------------------------------------------------------------------------------------------------------------------------

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                     89,842            (69,682)           (53,338)

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

CASH AND CASH EQUIVALENTS, end of period                                  $          89,842   $         89,842   $        183,948
==================================================================================================================================
</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 November 30, 2007 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 November 30, 2007 and
2006.

(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 November 30, 2007, 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 periods ended November
30, 2007 and 2006.

(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 November 30, 2007 and
2006.

(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.  Amortization expense is total of $2,917 for the period ended
November 30, 2007 (May 31, 2007: $24,792).

(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 November 30, 2007.

<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  November  30,  2007,  we  had total assets of $131,384 comprised of
$89,842  in cash, $2,167 in prepaid expenses and depreciated capitalized website
development  costs of $39,375.  This is a decrease from $169,962 in total assets
as  of  May  31,  2007,  primarily  attributable to professional fees, technical
consulting  fees  and  website  depreciation.

     As  of  November  30,  2007, our total liabilities decreased to $1,559 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  November  30, 2007, we had working capital of $90,450 compared with
working  capital  of  $144,914  as  of  May  31,  2007.

     We  have  generated  nominal  revenue  since  the  date  of  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  has  been  managing and updating our Internet portal,
including aggregating information content and listings.  We have not renewed our
contract  with  the  independent  contractor.  We  do  not intend to pay for any
additional  technical  or sales assistance until Phase II of our internet portal
has  been  developed.

     The  development  of  Phase II is behind schedule due to a dispute with the
independent  web  developer responsible for Phase I.  The dispute was settled on
October  4, 2007, at no additional cost to us.  During the period ended November
30, 2007, the Company had made $35,000 towards the Phase II website development.
We  expect  to  have  Phase  II  developed  before  February  1,  2008.

RESULTS  OF  OPERATIONS

     We  posted  an  operating loss of $5,185 for the period ending November 30,
2007,  due  primarily  to professional fees, technical consulting fees and asset
depreciation.  This  was  a  decrease from the operating loss of $14,551 for the
period  ended  November  30,  2006.


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 November 30, 2007,
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)                              71,637
Professional fees (4)                               14,030
Technical staff                                     40,800
Working capital                                      4,881
----------------------------------------------------------

Net offering proceeds as of November 30, 2007       89,842
==========================================================

(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 $1,637 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: January 8, 2008          /s/ Caroline Rechia
                               Caroline Rechia
                               President & Chief Financial Officer