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:  September 30, 1999

                                  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 September 30, 1999:
1,600,000


                    PART I - FINANCIAL INFORMATION


ITEM 1.   FINANCIAL STATEMENTS

     See attached.

<PAGE>

                        GOURMET HERB GROWERS, INC.

                         UNAUDITED BALANCE SHEETS



                                  ASSETS


                                            September 30,  December 31,
                                                 1999          1998
                                             ___________   ___________
     CURRENT ASSETS:
       Cash in bank                           $   13,798    $   25,006
                                             ___________   ___________
             Total Current Assets                 13,798        25,006
                                             ___________   ___________
     PROPERTY, PLANT AND EQUIPMENT:
       Building, net                               2,675         2,904
                                             ___________   ___________
                                              $   16,473    $   27,910
                                             ___________   ___________


                   LIABILITIES AND STOCKHOLDERS' EQUITY


     CURRENT LIABILITIES:
       Accounts payable and accrued expenses  $      233    $      244
                                             ___________   ___________
             Total Current Liabilities               233           244
                                             ___________   ___________

     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             38,939        36,869
       Deficit accumulated during the
         development stage                       (24,299)      (10,803)
                                             ___________   ___________
             Total Stockholders' Equity           16,240        27,666
                                             ___________   ___________
                                              $   16,473    $   27,910
                                             ___________   ___________






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

                                        1
<PAGE>

                           GOURMET HERB GROWERS, INC.


                       UNAUDITED STATEMENTS OF OPERATIONS



                                                          From Inception
                            For the Three  For the Nine   on January 22,
                             Months Ended  Months Ended   1998 through
                            September 30,  September 30,   September 30,
                            ____   ______   ___________   ______   ______
                            1999    1998       1999        1998     1999
                           ______  ______   ___________   ______   ______
     REVENUE              $ 4,359  $1,836   $   5,604    $ 5,606  $11,150

     COST OF SALES            201     949       1,280        844    2,796
                           ______  ______    _________    ______   ______
     GROSS PROFIT           4,158     887       4,324      4,762    8,354

     EXPENSES:
       General and
         administrative    10,792   2,527      17,820     11,501   32,653
                           ______  ______    _________    ______   ______
     LOSS BEFORE INCOME
       TAXES               (6,634) (1,640)    (13,496)    (6,739) (24,299)

     CURRENT TAX EXPENSE        -       -            -         -        -

     DEFERRED TAX EXPENSE       -       -            -         -        -
                           ______  ______    _________     ______   ______

     NET LOSS             $(6,634)$(1,640)  $ (13,496)   $(6,739)$(24,299)
                           ______  ______    _________     ______   ______

     LOSS PER COMMON
       SHARE              $  (.00)$  (.00)  $    (.01)   $  (.00)$   (.02)
                           ______  ______    _________     ______   _______











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

                                        2
<PAGE>

                        GOURMET HERB GROWERS, INC.

                    UNAUDITED STATEMENTS OF CASH FLOWS
                                                          From Inception
                                                          on January 22,
                                        For the Nine       1998 through
                                        Months Ended       September 30,
                                        September 30,   ___________________
                                             1999        1998      1999
                                         ___________    _________ _________
    Cash Flows from Operating Activities:
       Net loss                         $   (13,496)    $ (6,739) $ (24,299)
       Adjustments to reconcile net
         loss  to net cash used by
         operating activities:
          Non-cash expense                    2,070        1,610      4,370
          Depreciation                          229          185        503
          Change in assets and liabilities:
           Increase (decrease) in accounts
              Payable and accrued expenses      (11)           -        233
                                          __________    _________ _________
     Net Cash (Used) by Operating Activities(11,208)      (4,944)   (19,193)
                                          __________    _________ _________
     Cash Flows from Investing Activities:
       Payments for building and equipment         -      (3,178)    (3,178)
                                          __________    _________ _________
          Net Cash (Used) by  Investing Activities -      (3,178)    (3,178)
                                          __________    _________ _________
     Cash Flows from Financing Activities:
       Proceeds from common stock issuance         -      41,850     41,850
       Payments for stock offering costs           -      (5,681)    (5,681)
                                          __________    _________ _________
          Net Cash Provided by Financing Activities-      36,169     36,169
                                          __________    _________ _________
     Net Increase in Cash                    (11,208)     28,047     13,798

     Cash at Beginning of Period              25,006           -          -
                                          __________    _________ _________
     Cash at End of Period              $     13,798   $  28,047  $  13,798
                                          __________    _________ _________

      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 period ended September 30, 1999:
          An officer/shareholder allowed the Company to use his property
          rent-free. The  value  of the rent-free use of the property was
          estimated at $2,070 for the nine month period and was accounted
          for as a contribution to capital.

      For the period ended September 30, 1998:
          An officer/shareholder allowed the Company to use his property
          rent-free. The  value  of the rent-free use of the property was
          estimated at $1,610 for the nine month period and was accounted
          for as a contribution to capital.


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

                                        3
<PAGE>
                        GOURMET HERB GROWERS, INC.

                  NOTES TO UNAUDITED FINANCIAL STATEMENTS

     NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

       Organization - 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.

       Interim Financial Statements - The accompanying interim 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
       September  30, 1999 and for all the periods presented  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 be read
       in  conjunction with the financial statements and  notes  thereto
       included  in  the  Company's December 31, 1998 audited  financial
       statements.   The  results of operations for  the  periods  ended
       September 30, 1999 and 1998 are not necessarily indicative of the
       operating results for the full year.

       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 charges to  expense  as  incurred.
       Depreciation  is computed for financial statement purposes  using
       the  straight-line method over the estimated useful life  of  the
       asset, which is 10 years.

       Loss  Per  Share - The computation of loss per share is based  on
       the  weighted  average  number of shares outstanding  during  the
       period  presented  in  accordance  with  Statement  of  Financial
       Accounting Standards ("SFAS") No. 128, "Earning Per Share"   [See
       Note 2].

       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.

       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.
                                        4
<PAGE>
                           GOURMET HERB GROWERS, INC.

                    NOTES TO UNAUDITED FINANCIAL STATEMENTS

     NOTE 2 - LOSS PER SHARE

       The  following data show the amounts used in computing  loss  per
       share for the periods ended September 30, 1999 and 1998:
                                                            From Inception
                            For the Three                   on January 22,
                             Months Ended    For the Nine    1998 through
                            September 30,    Months Ended    September 30,
                          _______  _______  September 30,  _______   _______
                            1999    1998        1999         1998     1999
                          _______  _______  ____________   _______   _______
       Loss from continuing
       operationsavailable to
       common shareholders
       (numerator)       $(6,634) $(1,640)  $   (13,496)  $(6,739) $(24,299)
                         ________  _______  ____________   _______   _______
       Weighted average
       number of common
       shares outstanding
       used in loss per
       share for the period
       (denominator)   1,600,000 1,600,000    1,600,000  1,540,837 1,575,893
                       _________  ________   ___________  ________ _________

NOTE 3 - CAPITAL STOCK

       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
       September 30, 1999.


     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 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 September 30, 1999, the Company has
       available  unused  operating loss carryforwards of  approximately
       $19,100,  which may be applied against future taxable income  and
       which expire in 2018.

                                   5
  <PAGE>

                           GOURMET HERB GROWERS, INC.

                     NOTES TO UNAUDITED FINANCIAL STATEMENTS

     NOTE 4 - INCOME TAXES [Continued]

       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 $6,500 and $2,900 as of September  30,
       1999  and  December  31, 1998, respectively, with  an  offsetting
       valuation  allowance  at  each period  end  of  the  same  amount
       resulting in a change in the valuation allowance of approximately
       $3,600 for the nine months ended September 30, 1999.

     NOTE 5 - RELATED PARTY TRANSACTIONS

       Management Compensation - During the nine months ended  September
       30,  1999  the  Company paid $4,100 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  -  During  the period ended  December  31,  1998  the
       Company   built   a   greenhouse   on   the   property   of    an
       officer/shareholder  of the Company.  The officer/shareholder  is
       allowing  the  Company to use his property at no expense  to  the
       Company.  However, the Company is recording rent expense of  $230
       per  month  for  the  rent-free  use  of  the  property  with  an
       offsetting capital contribution to capital in excess of par value
       of  the  same  amount.   Rent expense for the nine  months  ended
       September 30, 1999 was $2,070.


     NOTE 6 - PROPERTY, PLANT AND EQUIPMENT

       The  following is a summary of property, plant and equipment,  at
       cost, less accumulated depreciation:

                                           September 30,  December 31,
                                                1999          1998
                                           ___________    ___________
              Greenhouse                   $   3,178      $      3,178

              Less accumulated depreciation     (503)             (274)
                                           ___________      ___________
                                            $  2,675      $      2,904
                                           ___________      ___________

       Depreciation  expense for the nine months ended September  30,  1999
       amounted to $238.



                                     6

<PAGE>
                            GOURMET HERB GROWERS, INC.

                     NOTES TO UNAUDITED FINANCIAL STATEMENTS

     NOTE 7 - SUBSEQUENT EVENTS

       Proposed  Common  Stock Warrants Offering -  In  July  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.  The Company  proposes  to  declare  a
       dividend  of  800,000  warrants to purchase  common  stock  ("the
       warrants")  to  shareholders of record as  of  the  date  of  the
       registration  statement.   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.   Direct  offering costs  are  expected  to  be
       approximately $20,000.  The Company has not incurred any offering
       costs as of September 30, 1999, but any such costs will be netted
       against the proceeds of the proposed offering.

                                    7

<PAGE>

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 will file annual
and quarterly reports and other information with the Commission, starting with
this report on Form 10-QSB.  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 in this
offering to provide general working capital during the next twelve months.
Capital commitments consist principally of management compensation of $500 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.

     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, and $4,324 for the nine months ended September 30, 1999.
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, and
$11,208 during the nine months ended September 30, 1999.  General and
administrative expenses were $14,893 for the year ended December 31, 1998,
resulting in a net loss of $10,893; and $17,820 for the nine months ended
September 30, 1999, resulting in a net loss of $13,496.


<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:  November 30, 1999           by:   /s/ Rino Di Meo
                                   Rino Di Meo, President & Director