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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 APRIL 30, 2005                                           
|      |                                                                                         
|      | OR                                                                                      
|      |                                                                                         
|[   ] | Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
|      | For the transition period from to                                                       

COMMISSION FILE NUMBER 333-112988

STERLING GOLD CORP.



|NEVADA                                                         | N/A                                 
|-------------------------------------------------------------- | ------------------------------------
|(State of other jurisdiction of incorporation or organization) | (IRS Employer Identification Number)

885 Pyrford Road
West Vancouver, British Columbia
Canada V7S 2A2
(Address of principal executive offices)

(604) 925-0220
(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes [X] No [   ]

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PART I.   FINANCIAL INFORMATION

ITEM 1.     INTERIM FINANCIAL STATEMENTS

STERLING GOLD CORP.

BALANCE SHEETS

AS AT,
(Unaudited)
(Stated In U.S. Dollars)



|                                   | APRIL 30                                         | January 31
|---------------------------------- | ------------------------------------------------ | ----------
|                                   | 2005                                             | 2005      
|                                   |                                                  |           
|ASSETS                             |                                                  |           
|Current Assets                     |                                                  |           
|                                   | Cash                                             | $         
|                                   | $                                                | 49,136    
|                                   |                                                  |           
|LIABILITIES                        |                                                  |           
|Current Liabilities                |                                                  |           
|                                   | Accounts payable and accrued liabilities         | $         
|                                   | Loans payable (note 3)                           |           
|                                   | Due to related parties (note 4)                  |           
|                                   |                                                  | 37,244    
|                                   |                                                  |           
|SHAREHOLDERS' EQUITY  (DEFICIENCY) |                                                  |           
|                                   | Authorized:                                      |           
|                                   | 100,000,000 common shares with a par value of    |           
|                                   | $0.00001 per share                               |           
|                                   | Issued:                                          |           
|                                   | 5,000,000 common shares                          |           
|                                   |                                                  |           
|                                   | Share Subscription Received                      |           
|                                   |                                                  |           
|                                   | Deficit Accumulated During the Exploration Stage |           
|                                   |                                                  | 11,892    
|                                   |                                                  | 49,136    







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STERLING GOLD CORP.

STATEMENTS OF OPERATIONS 
(Unaudited)
(Stated In U.S. Dollars)



|                                 |                           |                |       |                |       | Cumulative       
|-------------------------------- | ------------------------- | -------------- | ----- | -------------- | ----- | -----------------
|                                 |                           |                |       |                |       | Period From      
|                                 |                           | Three Months   |       | Three Months   |       | Inception        
|                                 |                           | Period Ended   |       | Period Ended   |       | January 26 2004  
|                                 |                           | April 30, 2005 |       | April 30, 2004 |       | to April 30, 2005
|                                 |                           |                |       |                |       |                  
|EXPENSES                         |                           |                |       |                |       |                  
|                                 | Professional fees         | $              | 1,638 | $              | 8,475 | $                
|                                 | Interest and bank charges |                | 128   |                | -     |                  
|                                 | Mineral claim payment     |                | -     |                | -     |                  
|                                 | Regulatory                |                | -     |                | 305   |                  
|                                 | Office and sundry         |                | 14    |                | 113   |                  
|                                 |                           |                |       |                |       |                  
|Loss for the period              | $                         | (1,780)        | $     | (8,893)        | $     | (37,158)         
|                                 |                           |                |       |                |       |                  
|                                 |                           |                |       |                |       |                  
|Basic and Diluted Loss Per Share |                           | (0.01)         | $     | (0.01)         |       |                  
|                                 |                           |                |       |                |       |                  
|                                 |                           |                |       |                |       |                  
|Weighted Average Number of       |                           |                |       |                |       |                  
|Shares Outstanding               |                           | 5,000,000      | $     | 5,000,000      |       |                  













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STERLING GOLD CORP.

STATEMENT OF CASH FLOWS
(Unaudited)
(Stated In U.S. Dollars)



|                                |                                     |                              |         |                |         | Cumulative       
|------------------------------- | ----------------------------------- | ---------------------------- | ------- | -------------- | ------- | -----------------
|                                |                                     |                              |         |                |         | Period From      
|                                |                                     | Three Months                 |         | Three Months   |         | Inception        
|                                |                                     | Period Ended                 |         | Period Ended   |         | January 26 2004  
|                                |                                     | April 30, 2005               |         | April 30, 2004 |         | to April 30, 2005
|                                |                                     |                              |         |                |         |                  
|                                |                                     |                              |         |                |         |                  
|CASH PROVIDED BY (USED FOR):    |                                     |                              |         |                |         |                  
|                                |                                     |                              |         |                |         |                  
|Operating Activities            |                                     |                              |         |                |         |                  
|                                | Loss for the period                 |                              | (1,780) | $              | (8,893) | $                
|                                |                                     |                              |         |                |         |                  
|                                | Cash provided (used) by net changes |                              |         |                |         |                  
|                                | in non cash  working items:         |                              |         |                |         |                  
|                                |                                     | Accounts payable and accrued |         |                |         |                  
|                                |                                     | liabilities                  |         |                |         |                  
|                                |                                     | Prepaid expenses             |         | -              |         | (75)             
|                                |                                     |                              |         |                |         |                  
|                                |                                     | (1,780)                      |         | (8,968)        |         | (26,467)         
|                                |                                     |                              |         |                |         |                  
|Financing Activities            |                                     |                              |         |                |         |                  
|                                | Issue of share capital              |                              |         |                |         |                  
|                                | Due to related parties              |                              | 81      |                | 9,020   |                  
|                                | Loan Payable                        |                              | 1,725   |                | -       |                  
|                                | Share subscription received         |                              | 37,000  |                | 50      |                  
|                                |                                     |                              |         |                |         |                  
|                                |                                     | 38,806                       |         | 9,070          |         | 75,603           
|                                |                                     |                              |         |                |         |                  
|                                |                                     |                              |         |                |         |                  
|Increase  in cash during period |                                     | 37,026                       |         | 102            |         | 49,136           
|                                |                                     |                              |         |                |         |                  
|Cash, beginning of period       |                                     | 12,110                       |         | -              |         | -                
|                                |                                     |                              |         |                |         |                  
|Cash, end of period             |                                     | 49,136                       | $       | 102            |         | 49,136           





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STERLING GOLD CORP.

STATEMENT OF STOCKHOLDERS' EQUITY

PRERIOD FROM JANUARY 26, 2004 TO APRIL 30, 2005
(Unaudited)
(Stated In U.S. Dollars)





|                               | COMMON SHARES | DEFICIT   |              
|------------------------------ | ------------- | --------- | -------------
|                               |               |           |              
|                               |               |           | SHARE        
|                               |               | PAR       | SUBSCRIPTIONS
|                               | NUMBER        | VALUE     | RECEIVED     
|                               |               |           |              
|Shares issued for cash at      |               |           |              
|                               | $0.00001      | 5,000,000 | 50           
|Net loss, for the period       | -             | -         |              
|                               |               |           |              
|Balance, January 31, 2004      | 5,000,000     | 50        |              
|                               |               |           |              
|Share subscriptions received   | -             | -         |              
|Net loss, for the year         | -             | -         |              
|                               |               |           |              
|Balance, January 31, 2005      | 5,000,000     | 50        | $            
|                               |               |           |              
|Share subscriptions receivable | -             | -         |              
|Net loss,  for the period      | -             | -         |              
|                               |               |           |              
|Balance, April 30, 2005        | 5,000,000     | 50        | $            











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|STERLING GOLD CORP.           
|------------------------------
|An Exploration Stage Company) 
|                              
|NOTES TO  FINANCIAL STATEMENTS
|                              
|APRIL 30, 2005 and 2004       
|(Unaudited)                   
|(Stated In U.S. Dollars)      
|                              
|                              
|1.                            
|                              
|                              
|                              
|                              
|2.                            
|                              
|                              
|                              
|                              
|3.                            
|                              
|                              
|                              
|                              
|4.                            
|                              
|                              









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ITEM 2.     MANAGEMENT DISCUSSION AND ANALYSIS

This section of this report includes a number of forward- looking statements that reflect our current views with respect to future events and financial performance.  Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events.  You should not place undue certainty on these forward-looking statements, which apply only as of the date of this prospectus.  These forward-looking states are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or out predictions.

We are a start-up, exploration stage  corporation  and have not yet generated or realized any revenues from our business operations.

Our auditors have issued a going concern opinion.  This means that there is  substantial  doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. This is because we have not generated any revenues and no revenues are anticipated until we begin removing and selling minerals.  Accordingly, we must raise cash from sources other than the sale of minerals found on the property.  Our only other source for cash at this time is investments by others in our public offering.  We must raise cash to implement our project and stay in business.  The minimum amount of the offering will allow us to operate for at least one year.  Our success or failure will be determined by what we find under the ground.  The more money we raise, the more core samples we can take.  The more core samples we take, the more thorough our exploration will be conducted.  Since we do not know what we will find under the ground, we cannot tell you if we will be successful even if we raise the maximum amount of this offering.   We will not begin exploration of the property until we raise money from our public offering.  We believe we will need to raise the minimum amount in our public offering of $100,000 in order to remove uncertainties surrounding our ability to continue as a going concern.

To meet our need for cash we are attempting to raise money from our public offering.  We will be able to stay in business for one year if we raise at least $100,000.  Whatever money we do raise, will be applied to the items set forth in the Use of Proceeds section of our Form SB-2 Registration Statement. If we find mineralized material and it is economically feasible to remove the mineralized material, we will attempt to raise additional money through a subsequent private placement, public offering or through loans. If we do not raise all of the money we need from our public offering to complete our exploration of the property, we will have to find alternative sources,  like a  second public offering, a private placement of securities, or loans from our officers or others.

Our officers and directors are unwilling to  make any commitment to loan us any money at this time.  At the present time, we have not made any arrangements to raise additional cash, other than through our public offering.  If we need additional cash and can't raise it we will either have to suspend operations until we do raise the cash, or cease operations entirely.  If we raise the maximum amount of money from our public offering, it will last a year.  Whether we raise the minimum or maximum amount in our public offering, we believe the money will last a year. Other than as described in this paragraph, we have no other financing plans.





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We will be conducting research in  the form of exploration of the property.  Our exploration program is explained in as much detail as possible in the business section of our Form SB-2 Registration Statement.  We are not going to buy or sell any plant or significant equipment during the next twelve months.  We will not buy any equipment until have located a body of ore and we have determined it is economical to extract the ore from the land.

We do not intend to interest other companies in the property if we find mineralized materials.  We intend to try to develop the reserves ourselves.

If we are unable to complete any phase of exploration because we don't have enough money, we will cease operations until we raise more money.  If we can't or don't raise more money, we will cease operations.  If we cease operations, we don't know what we will do and we don't have any plans to do anything.

We do not intend to hire additional employees at this time.  All of the work on the property will be conduct by unaffiliated independent contractors that we will hire.  The independent contractors will be responsible for surveying, geology, engineering, exploration, and excavation.  The geologists will evaluate the information derived from the exploration and excavation and the engineers will advise us on the economic feasibility of removing the mineralized material.

Milestones

The following are our milestones:

1.   0-30 days after completion of our public offering, retain our consultant to manage the exploration of the property. - Cost $15,000.  Time of retention 0-90 days.

2.   30-120 after completion of our public offering. -  Core drilling.  Core drilling will cost $20.00 per foot.  The number of holes to be drilled will be dependent upon the amount raised from the offering.  Core drilling we be subcontracted to non-affiliated third parties.  Time to conduct the core drilling - 90 days.

3.   120-150 days after completion of our public offering.  Have independent an third party analyze the samples from the core drilling.  Determine if mineralized material is below the ground.  If mineralized material is found, define the body.  We estimate that it will cost $10,000 to analyze the  core samples and will take 30 days.

All funds for the foregoing activities will be obtained from our public offering.

Limited Operating History; Need for Additional Capital

There is  no historical financial information about us upon which to base an evaluation of our performance.  We are an exploration stage corporation  and have not generated any revenues from operations.  We cannot guarantee we will be successful in our business operations.  Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, possible delays in the exploration of our properties, and possible cost overruns due to price and cost increases in services.



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To become profitable and competitive, we conduct into the research and exploration of our properties before we  start  production of any minerals we may find. We are seeking equity financing  to provide for the capital required to implement our research and exploration phases.

We have no assurance that future financing will be available to us on acceptable terms.  If  financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations.  Equity financing could result in additional dilution to existing shareholders.

Results of Operations

From Inception on January 24, 2004

We will conduct our exploration activities on one property containing one claim.  The property is staked and we will begin our exploration plan upon completion of our public offering.

Since inception, we have used loans Woodburn Holdings Ltd., a corporation owned by Robert Baker, our president and a loan from Diamac Capital Corporation, a corporation owned by Kathrine MacDonald, one our shareholders,  to stake the property, to incorporate us, and for legal and accounting expenses.  Net cash provided by then inception on January 24, 2004 to April 30, 2005 was $22,606.  The loans are not evidenced by any written instrument and are to be repaid only in the event that mineralized material is found on the property.  The loans will not be repaid from the proceeds from our public offering.  The loans are without interest and  will only be repaid from subsequent funds received from operations.

Liquidity and Capital Resources

As of the date of this prospectus, we have yet to generate any revenues from our business operations.

We issued 5,000,000 shares of common stock through a Section 4(2) offering in January 2004.  This was accounted for as a purchase of shares of common stock.

As of April 30, 2005, our total assets were $29,136 and our total liabilities were $49,136.

ITEM 3.     CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Robert Baker, our Chief Executive Officer and Chief Financial Officer has evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, as amended (the  Exchange Act )) as of the end of the period covered by this quarterly report (the  Evaluation Date ).  Based on such evaluation, he has concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective in alerting us on a timely basis to material information required to be included in our reports filed or submitted under the Exchange Act.



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Changes in Internal Controls

There were no significant changes in our internal controls or, to the Company's knowledge, in other factors that could significantly affect the Company's disclosure controls and procedures subsequent to the date the Company carried out this evaluation.

PART II - OTHER INFORMATION

ITEM 6.     EXHIBITS AND REPORTS ON FORM 8-K.

(a)   The following Exhibits are attached hereto:



| | Exhibit No. | Document Description                                                                                                                                                                          
| | ----------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |             |                                                                                                                                                                                               
| | 31.1        | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-15(a) and Rule 15d-15(a), promulgated under the Securities Exchange Act of 1934, as amended.
|
| | 32.1        | Certification of Chief Executive Officer and Chief Financial Officer Pursuant To 18 U.S.C. Section 1350, as adopted pursuant to Section 302 Of The Sarbanes-Oxley Act of 2002.                

(b)   Reports on Form 8K

The Company filed no reports on Form 8-K during the three month period ended April 30, 2005.















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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 6th day of June, 2005.



| | STERLING GOLD CORP.
| | -------------------
| | (Registrant)       
| |                    
| | BY:                
| |                    
| |                    



























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