U.S. SECURITIES AND EXCHANGE COMMISSION
                       WASHINGTON, D.C.  20549

                             FORM 10-QSB

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

     FOR THE QUARTERLY PERIOD ENDED:  March 31, 2000

                                  OR

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

                  COMMISSION FILE NUMBER:  333-83375

                      GOURMET HERB GROWERS, INC.
        (Exact name of registrant as specified in its charter)


           NEVADA                              87-0575571
     (State or other jurisdiction                 (I.R.S. Employer
     of incorporation or organization)            Identification No.)


            2302 Parley's Way, Salt Lake City, Utah 84109
               (Address of principal executive offices)

                            (801) 466-4614
         (Registrant's telephone number, including area code)


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

Check whether the issuer (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 report(s), and (2) has been subject to such filing
requirements for the past 90 days.      YES [X]   NO [ ]

The number of $.001 par value common shares outstanding at March 31, 2000:
1,600,000

<PAGE>













                   GOURMET HERB GROWERS, INC.

            UNAUDITED CONDENSED FINANCIAL STATEMENTS

                         MARCH 31, 2000


























<PAGE>
                   GOURMET HERB GROWERS, INC.




                            CONTENTS

                                                           PAGE

        Accountants' Review Report                            1


        Unaudited Condensed Balance Sheets,
           March 31, 2000 and December 31, 1999               2


        Unaudited Condensed Statements of Operations,
           for the three months ended March 31, 2000 and
           1999 and from inception on January 22, 1998
           through March 31, 2000                             3


        Unaudited Condensed Statements of Cash Flows,
           for the year ended March 31, 2000 and 1999
           and from inception on January 22, 1998
           through March 31, 2000                             4


         Notes to Unaudited Condensed Financial Statements    5 - 8








<PAGE>
                   ACCOUNTANTS' REVIEW REPORT



Board of Directors
GOURMET HERB GROWERS, INC.
Salt Lake City, Utah

We  have  reviewed  the accompanying condensed balance  sheet  of
Gourmet  Herb Growers, Inc. as of March 31, 2000 and the  related
condensed  statements of operations and cash flows for the  three
months ended March 31, 2000 and for the period from inception  on
January 22, 1998 through March 31, 2000. All information included
in these financial statements is the representation of management
of Gourmet Herb Growers, Inc..

We  conducted our review in accordance with standards established
by  the  American Institute of Certified  Public Accountants.   A
review consists principally of inquiries of Company personnel and
analytical   procedures  applied  to  financial   data.   It   is
substantially  less  in scope than an audit  in  accordance  with
generally accepted auditing standards, the objective of which  is
the  expression of an opinion regarding the financial  statements
taken  as  a  whole.   Accordingly, we do  not  express  such  an
opinion.

Based   on   our  review,  we  are  not  aware  of  any  material
modifications  that  should be made to  the  condensed  financial
statements  reviewed by us, in order for them to be in conformity
with generally accepted accounting principles.

The accompanying financial statements have been prepared assuming
that Gourmet Herb Growers, Inc. will continue as a going concern.
As  discussed in Note 7 to the financial statements, Gourmet Herb
Growers,  Inc.  has  current liabilities  in  excess  of  current
assets,  has incurred losses since its inception and has not  yet
been  successful  in establishing profitable operations,  raising
substantial  doubt  about its ability  to  continue  as  a  going
concern.  Management's plans in regards to these matters are also
described in Note 7.  The financial statements do not include any
adjustments  that  might  result  from  the  outcome   of   these
uncertainties.


/s/ Pritchett, Siler & Hardy, P.C.

PRITCHETT, SILER & HARDY, P.C.

May 7, 2000
Salt Lake City, Utah

<PAGE>

                   GOURMET HERB GROWERS, INC.

                    CONDENSED BALANCE SHEETS

          [Unaudited - See Accountants' Review Report]


                             ASSETS


                                          March 31,   December 31,
                                             2000         1999
                                         ___________  ___________
CURRENT ASSETS:
  Cash in bank                           $      806   $     3,730
                                         ___________  ___________
        Total Current Assets                    806         3,730

PROPERTY, PLANT AND EQUIPMENT, Net            3,153         3,267
                                         ___________  ___________
                                         $    3,959   $     6,997
                                         ___________  ___________


              LIABILITIES AND STOCKHOLDERS' EQUITY


CURRENT LIABILITIES:
  Accounts payable and accrued expenses  $      889   $     2,881
  Accounts payable - related parties            867             -
  Advances from related parties               2,000             -
                                         ___________  ___________
        Total Current Liabilities             3,756         2,881
                                         ___________  ___________

STOCKHOLDERS' EQUITY:
  Preferred stock, $.001 par value,
   1,000,000 shares authorized,
   no shares issued and outstanding               -             -
  Common stock, $.001 par value,
   24,000,000 shares authorized,
   1,600,000 shares issued and
   outstanding                                1,600         1,600
  Capital in excess of par value             39,629        39,629
  Deficit accumulated during the
    development stage                       (41,026)      (37,113)
                                         ___________  ___________
        Total Stockholders' Equity              203         4,116
                                         ___________  ___________
                                         $    3,959   $     6,997
                                         ___________  ___________

 Note: The balance sheet at December 31, 1999 was taken from the
        audited financial statements at that date and condensed.

 The accompanying notes are an integral part of these unaudited
  condensed financial statements.

                                2
<PAGE>

                   GOURMET HERB GROWERS, INC.

               CONDENSED STATEMENTS OF OPERATIONS

          [Unaudited - See Accountants' Review Report]


                                  For the Three      From Inception
                                   Months Ended      on January 22,
                                    March 31,         1998 Through
                              ______________________ December 31,
                                 2000       1999          2000
                              __________  _________  ___________

REVENUE , Net                 $   1,148   $    120   $    15,368

COST OF SALES                       292        623         3,259
                              __________  _________  ___________
GROSS PROFIT                        856       (503)       12,109
                              __________  _________  ___________
EXPENSES:
 General and administrative       4,769       3,627       53,135
                              __________  _________  ___________
LOSS BEFORE INCOME TAXES         (3,913)     (4,130)     (41,026)

CURRENT TAX EXPENSE                   -          -            -

DEFERRED TAX EXPENSE                  -          -            -
                              __________  _________  ___________

NET LOSS                      $  (3,913) $  (4,130)   $  (41,026)
                              __________  _________  ___________

LOSS PER COMMON SHARE         $    (.00) $    (.00)   $     (.03)
                              __________  _________  ___________


















 The accompanying notes are an integral part of these unaudited
  condensed financial statements.

                                3
<PAGE>

                   GOURMET HERB GROWERS, INC.

               CONDENSED STATEMENTS OF CASH FLOWS

          [Unaudited - See Accountants' Review Report]

                                     For the Three      From Inception
                                      Months Ended       on January 22,
                                       March 31,          1998 Through
                                   _____________________   December 31,
                                      2000        1999        2000
                                   __________  _________  ___________

Cash Flows From Operating
 Activities:
 Net loss                          $   (3,913) $  (4,130)    (41,026)
 Adjustments to reconcile net
   loss to net cash used by
   operating activities:
   Non cash expense                         -        690       5,060
   Depreciation and amortization          114         70         724
   Changes in assets and liabilities:
      Increase (decrease) in accounts
       payable and accrued expenses    (1,992)       360         889
      Increase in accounts payable
       - related party                    867          -         867
                                   __________  _________  ___________
     Net Cash (Used) by Operating
      Activities:                      (4,924)    (3,050)     (33,486)
                                   __________  _________  ___________
Cash Flows From Investing
 Activities:
  Payments for building and
   equipment                               -          -       (3,877)
                                   __________  _________  ___________
     Net Cash (Used) by Investing
      Activities:                          -           -       (3,877)
                                   __________  _________  ___________

Cash Flows From Financing
 Activities:
  Proceeds from common stock
   issuance                                 -          -     (41,850)
 Proceeds from advances from
   shareholders                         2,000          -       2,000
 Payments for stock offering costs          -          -      (5,681)
                                   __________  _________  ___________
     Net Cash Provided by Financing
      Activities                        2,000          -       38,169
                                   __________  _________  ___________
Net Increase (Decrease) in Cash        (2,924)    (3,010)         806

Cash at Beginning of Period             3,730     25,006           -
                                   __________  _________  ___________
Cash at End of Period             $       806  $  21,996   $      806
                                   __________  _________  ___________

Supplemental Disclosures of Cash Flow Information:

 Cash paid during the period for:
   Interest                       $         -   $      -   $        -
   Income taxes                   $         -   $      -   $        -

Supplemental Schedule of Noncash Investing and Financing
 Activities:
  For the three months ended March 31, 2000:
    None.

  For the three months ended March 31, 1999:
    An officer/shareholder is allowing the Company to use his property for
    a greenhouse and to grow crops rent-free.  The value for the rent-free
    use of  the property was estimated at $690 for the  three months ended
    March 31, 1999 and was accounted for as a contribution to capital.





 The accompanying notes are an integral part of these unaudited
  condensed financial statements.

                               4
<PAGE>

                   GOURMET HERB GROWERS, INC.

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

  Organization  -  Gourmet  Herb Growers, Inc.  (the  Company)  was
  organized  under the laws of the State of Nevada on  January  22,
  1998.   The  Company is growing gourmet herbs and vegetables  for
  restaurants  and delicatessens.  The Company has, at the  present
  time,  not paid any dividends and any dividends that may be  paid
  in  the future will depend upon the financial requirements of the
  Company and other relevant factors.

  Condensed  Financial  Statements  -  The  accompanying  financial
  statements have been prepared by the Company without  audit.   In
  the  opinion  of management, all adjustments (which include  only
  normal  recurring  adjustments) necessary to present  fairly  the
  financial position, results of operations and cash flows at March
  31, 2000 and 1999 and for the periods then ended have been made.

  Certain information and footnote disclosures normally included in
  financial   statements  prepared  in  accordance  with  generally
  accepted  accounting principles have been condensed  or  omitted.
  It  is  suggested that these condensed financial  statements  and
  notes thereto included in the Company's December 31, 1999 audited
  financial statements.  The results of operations for the  periods
  ended  March  31,  2000  are not necessarily  indicative  of  the
  operating results for the full year.

  Loss  Per  Share - The computation of loss per share is based  on
  the  weighted  average  number of shares outstanding  during  the
  periods  presented  in  accordance with  Statement  of  Financial
  Accounting  Standards (SFAS) No. 128, "Earning  Per  Share"  [See
  Note 6].

  Cash  and  Cash  Equivalents  - For  purposes  of  the  financial
  statements,   the  Company  considers  all  highly  liquid   debt
  investments purchased with a maturity of three months or less  to
  be cash equivalents.

  Property, Plant and Equipment - Property, plant and equipment  is
  stated  at cost.  Expenditures for major renewals and betterments
  that  extend  the  useful  lives of property  and  equipment  are
  capitalized,  upon  being  placed in service.   Expenditures  for
  maintenance  and  repairs  are charged to  expense  as  incurred.
  Depreciation  is computed for financial statement purposes  using
  the  straight-line method over the estimated useful lives of  the
  assets, which range from five to ten years.

  Accounting Estimates - The preparation of financial statements in
  conformity with generally accepted accounting principles requires
  management  to  make estimates and assumptions  that  affect  the
  reported  amounts of assets and liabilities, the  disclosures  of
  contingent  assets and liabilities at the date of  the  financial
  statements,  and  the  reported amount of revenues  and  expenses
  during  the  reported period.  Actual results could  differ  from
  those estimated.

  Revenue  Recognition  -  The  Company  recognizes  revenue   upon
  delivery  of  the  product.  Direct costs  including  fertilizer,
  chemicals,  seeds  and soil are charged to cost  of  goods  sold.
  Indirect costs are included in general and administrative.

                                5
<PAGE>

                   GOURMET HERB GROWERS, INC.

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 2 - PROPERTY, PLANT AND EQUIPMENT

  Property, plant and equipment consisted of the following at March
  31, 2000 and December 31, 1999:

                                      March 31,    December 31,
                                         2000            1999
                                   ____________    ____________
         Greenhouse and equipment      $  3,877       $   3,877

         Less accumulated depreciation    (724)           (610)
                                   ____________    ____________
                                       $  3,153       $   3,267
                                   ____________    ____________

  Depreciation  expense for the periods ended March  31,  2000  and
  1999 amounted to $114 and $70, respectively.

NOTE 3 - CAPITAL STOCK AND WARRANTS

  Common  Stock  -  During  January 1998, in  connection  with  its
  organization,  the  Company  issued  1,450,000  shares   of   its
  previously authorized, but unissued common stock.  Total proceeds
  from the sale of stock amounted to $4,350 (or $.003 per share).

  During  April and May 1998 the Company issued 150,000  shares  of
  its  previously authorized, but unissued common stock in a public
  offering.   Total  proceeds from the sale of  stock  amounted  to
  $37,500  (or  $.25  per share).  Offering costs  of  $5,681  were
  offset to additional paid in capital.

  Preferred Stock - The Company has authorized 1,000,000 shares  of
  preferred  stock  $.001 par value, with such rights,  preferences
  and designations and to be issued in such series as determined by
  the board of Directors.  No shares are issued and outstanding  at
  March 31, 2000.

  Common  Stock  Warrants  Offering -.   During  1999  the  Company
  declared a dividend of 800,000 warrants to purchase common  stock
  ("the  warrants")  to shareholders of record as  of  November  5,
  1999.  The Company filed a registration statement with the United
  States Securities and Exchange Commission on Form SB-2 under  the
  Securities  Act  of 1933 to register the shares of  common  stock
  underlying  the  warrants.  Each warrant  allows  the  holder  to
  acquire  one  share  of  common stock at $1.25  per  share.   The
  warrants  are exercisable at any time until June 30,  2002.   The
  Company may redeem all or a portion of the warrants, at $.01  per
  warrant,  at any time upon 30 days' prior written notice  to  the
  warrant holders.

                                6
<PAGE>
                   GOURMET HERB GROWERS, INC.

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 4 - INCOME TAXES

  The   Company  accounts  for  income  taxes  in  accordance  with
  Statement  of Financial Accounting Standards No. 109  "Accounting
  for  Income Taxes".  SFAS No. 109 requires the Company to provide
  a  net  deferred tax asset/liability equal to the expected future
  tax  benefit/expense  of temporary reporting differences  between
  book  and tax accounting methods and any available operating loss
  or  tax credit carryforwards.  At March 31, 2000, the Company has
  available  unused  operating loss carryforwards of  approximately
  $35,000,  which may be applied against future taxable income  and
  which expire in 2019 and 2020.

  The  amount of and ultimate realization of the benefits from  the
  operating   loss  carryforwards  for  income  tax   purposes   is
  dependent,  in  part,  upon the tax laws in  effect,  the  future
  earnings of the Company, and other future events, the effects  of
  which   cannot   be  determined.   Because  of  the   uncertainty
  surrounding the realization of the loss carryforwards the Company
  has established a valuation allowance equal to the tax effect  of
  the  loss carryforwards and, therefore, no deferred tax asset has
  been recognized for the loss carryforwards.  The net deferred tax
  assets  are approximately $13,000 as of March 31, 2000,  with  an
  offsetting  valuation allowance at March 31,  2000  of  the  same
  amount.   The  change in the valuation allowance  for  the  three
  months ended March 31, 2000 is approximately $2,000.

NOTE 5 - RELATED PARTY TRANSACTIONS

  Management Compensation - During the three months ended March 31,
  2000, the Company paid or accrued $750 in salary and $825 in rent
  to  the Company's president.  During the three months ended March
  31,  1999,  the  Company paid $1,000 in salary to  the  Company's
  president.

  Office  Space  -  The Company has not had a need to  rent  office
  space.   An  officer/shareholder of the Company is  allowing  the
  Company  to use his home as a mailing address, as needed,  at  no
  expense to the Company.

  Greenhouse  and Property - During the period ended  December  31,
  1998  the  Company  built a greenhouse  on  the  property  of  an
  officer/shareholder of the Company.  From inception  to  December
  31,  1999,  the Company  recorded rent expense of $230 per  month
  for  the rent-free use of the property with an offsetting capital
  contribution entry to capital in excess of par value of the  same
  amount.   Beginning January 1, 2000 the Company  is  paying  $275
  rent per month to the Company's president.  Rent expense for  the
  three  months  ended  March  31, 2000  was  $825.   Rent  expense
  recorded for the three months ended March 31, 1999 was $690.

  Sales - During the three months ended March 31, 2000 and 1999 the
  Company  sold  $300 (approximately 26% of total sales)  and  $120
  (approximately 63% of total sales) of the Company's product to  a
  restaurant owned by the Company's president.

                                7
<PAGE>
                   GOURMET HERB GROWERS, INC.

                  NOTES TO FINANCIAL STATEMENTS

NOTE 6 - LOSS PER SHARE

  The  following data show the amounts used in computing  loss  per
  share for the periods presented:

                                                      From Inception
                                     For the Three     on January 22,
                                      Months Ended      1998 Through
                                       March 31,         March 31,
                                 __________  __________  ___________
                                     2000       1999        2000
                                 __________  __________  ___________
    Loss from continuing
      operations available
      to common shareholders
      (numerator)                $  (3,913)  $ (4,130) $  (41,026)
                                 __________  __________  ___________

    Weighted average number
      of common shares
      outstanding used in
      loss per share for the
      period (denominator)       1,600,000   1,600,000    1,599,963
                                 __________  __________  ___________

  Dilutive  earnings  (loss) per share was not  presented,  as  the
  Company had no common equivalent shares for all periods presented
  that would affect the computation of diluted earnings (loss)  per
  share.

  At  March  31, 2000 the Company had 800,000 outstanding  warrants
  which  were not used in the computation of loss per share because
  their effect would be anti-dilutive.

NOTE 7 - GOING CONCERN

  The  accompanying  financial statements  have  been  prepared  in
  conformity  with generally accepted accounting principles,  which
  contemplate  continuation  of the Company  as  a  going  concern.
  However, the Company has incurred losses since its inception, and
  has   not   yet   been  successful  in  establishing   profitable
  operations.   Further,  the Company has  current  liabilities  in
  excess of current assets.  These factors raise substantial  doubt
  about  the ability of the Company to continue as a going concern.
  In  this  regard, management is proposing to raise any  necessary
  additional funds not provided by operations through loans  and/or
  through  additional  sales  of its common  stock.   There  is  no
  assurance  that  the Company will be successful in  raising  this
  additional  capital or in achieving profitable  operations.   The
  financial  statements do not include any adjustments  that  might
  result from the outcome of these uncertainties.

NOTE 8 - SUBSEQUENT EVENTS

  Subsequent  to  March  31,  2000 a  shareholder  of  the  Company
  advanced the Company $400.

                                  8
<PAGE>

                    PART I - FINANCIAL INFORMATION


ITEM 1.   FINANCIAL STATEMENTS

     See attached.


ITEM 2:  MANAGEMENT'S DISCUSSION & ANALYSIS OR PLAN OF OPERATIONS

     The Company was only recently incorporated January 22, 1998. Upon
inception, the Company issued 1,450,000 shares of common stock to its founding
stockholders.  On April 2, 1998, the Company commenced a public offering of up
to 150,000 shares of its common stock, in reliance upon Rule 504 of Regulation
D, promulgated by the U.S. Securities & Exchange Commission under the
Securities Act of 1933.  The offering closed in May, 1998.  Pursuant thereto,
the Company sold 150,000 shares, increasing the total issued and outstanding
common stock to 1,600,000 shares.

     In July, 1999, the Company filed a registration statement on Form SB-2
with the U.S. Securities & Exchange Commission under the Securities Act of
1933, to register the distribution and exercise of warrants.  This
registration statement was declared effective on November 5, 1999.  At that
time the Company became subject to the information requirements of the
Securities Exchange Act of 1934.  Accordingly, the Company files annual and
quarterly reports and other information with the Commission.  No securities
have yet been sold pursuant to this offering.

PLAN OF OPERATIONS.

     Management's plan of operation for the next twelve months is to continue
using existing capital and any funds from exercise of warrants to provide
general working capital during the next twelve months.

     Gourmet Herb Growers commenced planned principal operations and began to
generate revenues from sales of its produce during the first year of
operations in amounts sufficient to generate a gross profit, so it is not
still considered a development stage company for accounting and financial
reporting purposes. Gross profit of $4,090 was generated for the year ended
December 31, 1998, $7,163 for the year ended December 31, 1999, and $856 for
the three months ended March 31, 2000.  However, revenues have not yet been
generated in sufficient amounts to offset operating costs. Operating
activities have not provided any net cash flows to date, but used net cash of
$7,985 during the year ended December 31, 1998, $20,577 during the year ended
December 31, 1999, and 4,924 during the three months ended March 31, 2000.
General and administrative expenses were $14,893 for the year ended December
31, 1998, resulting in a net loss of $10,893; $33,473 for the year ended
December 31, 1999, resulting in a net loss of $26,310, and $4,769 for the
three months ended March 31, 2000, resulting in a net loss of $3,913.
Management's plan of operation for the next twelve months is to continue using
existing capital and any funds received from exercise of warrants to provide
general working capital during the next twelve months. Capital commitments
consist principally of rent for the use of the ground and management
compensation, both totaling $525 per month throughout the year, and the costs
of seed, fertilizer, equipment, etc. during the growing season. Management
believes existing funds will be sufficient to sustain Gourmet Herb Growers for
at least another year or growing season, during which time management hopes to
increase production and generate sufficient revenues to operate profitably,
and internally generate sufficient cash flows to fund operations on an ongoing
basis, but this is not assured.  At this time, we do not know how long it will
be necessary to fund operations from existing capital.


<PAGE>

                     PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

     None.

ITEM 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS

     (a)  None.

     (b)  None.

     (c)  See Part I, Item 1 (financial statements) and Item 2 (management's
          discussion) for financial information and a discussion regarding
          use of proceeds.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

     None.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

     None.

ITEM 5.  OTHER INFORMATION

     None.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

     None


<PAGE>

                              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.


                              GOURMET HERB GROWERS, INC.



Date:  May 12, 2000                by:   /s/ Rino Di Meo
                                   Rino Di Meo, President & Director