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 quarter ended September 30, 2007o
            TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934














eDOORWAYS
      Corporation


(formerly
      M POWER ENTERTAINMENT, INC.)


(Name
      of
      small business issuer in its charter)





Delaware


(State
      or
      other jurisdiction of incorporation or organization)





76-0513297


(I.R.S.
      Employer Identification No.)





2602
      Yorktown Place


Houston,
      Texas 77056


(Address
      of principal executive office)





832-284-4276


(Issuer's
      telephone number)








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 registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days.


Yes
x
      No o





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes
o
      No x





State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date:


As
      of
      November 14, 2007, there were 1,318,282 shares of common stock, $0.001 par
      value, outstanding.





Transitional
      Small Business Disclosure Format (Check one).


Yes
o
      No x





-1-





eDOORWAYS
      Corporation


(formerly
      M POWER ENTERTAINMENT, INC.)


FORM
      10-QSB


FOR
      THE
      QUARTER ENDED SEPTEMBER 30, 2007





INDEX





PAGE**PART
                  I.**
              **FINANCIAL
                  INFORMATION**Item
                  1.
              Financial
                  StatementsBalance
                  Sheets as of  September 30, 2007 (Unaudited)
                  and December 31, 2006
              3Statements
                  of Operations for the Three and Nine Months Ended
                  September 30, 2007 and 2006 (Unaudited)
              4Statements
                  of Cash Flow for the Nine Months Ended September 30,
                  2007 and 2006 (Unaudited)
              5Notes
                  to Financial Statements
                  (Unaudited)
              6Item
                  2.
              Management¡¦s
                  Discussion and Analysis of Financial Condition
                  and Results of Operations
              8Item
                  3.
              Controls
                  and Procedures
              8**PART
                  II.**
              **OTHER
                  INFORMATION**Item
                  1.
              Legal
                  Proceedings
              9Item
                  2.
              Changes
                  in Securities and Use of
                  Proceeds
              9Item
                  3.
              Submission
                  of matters to a vote of security
                  holders
              10Item
                  4.
              Other
                  Information
              10Item
                  5.
              Exhibits
              10CERTIFICATIONS
              10SIGNATURES
              10
  -2-


**PART
      I - FINANCIAL INFORMATION**




eDOORWAYSCorporation(formerly
                    M Power Entertainment, Inc.)Balance
                  SheetsSeptember
                    30,
              
              
              December
                    31,2007
              
              
              2006(Unaudited)ASSETSCURRENT
                    ASSETSCash
              
              $
              9,794
              
              
              $
              728,393Prepaid
                    insurance
              
              
              -
              
              
              
              14,809OTHER
                  ASSETSDeferred
                    Financing Costs, net of accumulated amortization of  $215,176
                    and $96,439, respectively
              
              
              192,954
              
              
              
              295,191Deposits
              
              
              9,211
              
              
              
              4,800Fixed
                    Assets, net of accumulated depreciation of $1,521 and  $1,105,
                    respectively
              
              
              4,028
              
              
              
              4,444TOTAL
                  ASSETS
              
              $
              215,987
              
              
              $
              1,047,637LIABILITIES
                  AND STOCKHOLDERS' DEFICITCURRENT
                  LIABILITIESAccounts
                    payable ¡V trade
              
              $
              74,713
              
              
              $
              51,512Accrued
                    expenses
              
              
              945,689
              
              
              
              826,781Notes
                    payable
              
              
              171,568
              
              
              
              157,798Convertible
                  debenture derivative liability
              
              
              3,572,919
              
              
              
              4,157,382Total
                    current liabilities
              
              
              4,764,889
              
              
              
              5,193,473LONG
                    TERM LIABILITIESConvertible
                  debentures 6%, net of discount of $1,738,668 and  $1,851,000
                  respectively.
              
              
              287,663
              
              
              
              129,297Total
                    long term liabilities
              
              
              287,663
              
              
              
              129,297Total
                    liabilities
              
              
              5,052,552
              
              
              
              5,322,770STOCKHOLDERS'
                    DEFICITSeries
                  D preferred stock, $0.001 par value per share; 1,000 shares authorized
                  1,000 and 1,000 shares issued, respectively
              
              
              1
              
              
              
              1Common
                    stock, $0.001 par value per share; 1,000,000,000 shares authorized;
                    288,176 and 38,248  shares issued and outstanding,
                    respectively
              
              
              288
              
              
              
              38Additional
                  paid-in capital
              
              
              61,954,518
              
              
              
              61,473,512Accumulated
                    deficit
              
              
              (66,791,372
              )
              
              
              (65,748,684Total
                  stockholders' deficit
              
              
              (4,836,565
              )
              
              
              (4,275,133TOTAL
                  LIABILITIES AND STOCKHOLDERS' DEFICIT
              
              $
              215,987
              
              
              $
              1,047,637
   SEE
        NOTES
        TO UNAUDITED FINANCIAL STATEMENTS
  -3-


eDOORWAYSCorporation(formerly
                    M Power Entertainment, Inc.)Statements
                  of Operations(Unaudited)For
                    The Three Months Ended September 30,
              
              
              For
                    The Nine Months Ended September 30,2007
              
              
              2006
              
              
              2007
              
              
              2006OPERATING
                    EXPENSESDepreciation
                  and amortization
              
              $
              139
              
              
              $
              139
              
              
              $
              416
              
              
              $
              416Compensation
                    expense
              
              
              41,247
              
              
              
              70,500
              
              
              
              293,747
              
              
              
              967,276Professional
                  fees
              
              
              94,260
              
              
              
              67,764
              
              
              
              238,043
              
              
              
              307,110General
                    and administrative
              
              
              125,285
              
              
              
              (62,346
              )
              
              
              339,908
              
              
              
              624,699Total
                  operating expense
              
              
              260,931
              
              
              
              76,057
              
              
              
              872,114
              
              
              
              1,899,501LOSS
                  FROM OPERATIONS
              
              
              (260,931
              )
              
              
              (76,057
              )
              
              
              (872,114
              )
              
              
              (1,899,501
              )OTHER
                  INCOME (EXPENSES)Interest
                    expense and loan discount fee
              
              
              (187,410
              )
              
              
              (137,751
              )
              
              
              (528,747
              )
              
              
              (226,939
              )Gain
                  (loss)on derivative liability
              
              
              980,613
              
              
              
              (1,790,273
              )
              
              
              358,173
              
              
              
              (3,173,650
              )Gain
                    on extinguishment of debt
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              77,834Lawsuit
                    settlement
              
              
              -
              
              
              
              (14,500
              )
              
              
              -
              
              
              
              (14,500
              )Total
                  other income (expenses)
              
              
              793,203
              
              
              
              (1,942,524
              )
              
              
              (170,574
              )
              
              
              (3,337,255
              )NET
                  INCOME (LOSS)
              
              $
              532,272
              
              
              $
              (2,018,581
              )
              
              $
              (1,042,688
              )
              
              $
              (5,236,756
              )INCOME
                  (LOSS) PER SHARE:Basic
              
              $
              2.42
              
              
              $
              (68.22
              )
              
              $
              (8.03
              )
              
              $
              (188.44
              )Fully
                  diluted
              
              $
              (0.07)
              )
              
              $
              (68.22
              )
              
              $
              (8.03
              )
              
              $
              (188.44
              )WEIGHTED
                  AVERAGE NUMBER OF SHARES OUTSTANDING:Basic
              
              
              220,191
              
              
              
              29,591
              
              
              
              129,918
              
              
              
              27,790Fully
                  diluted
              
              
              17,752,746
              
              
              
              29,591
              
              
              
              129,918
              
              
              
              27,790
  SEE
        NOTES
        TO UNAUDITED FINANCIAL STATEMENTS
  -4-


eDOORWAYSCorporation(formerly
                    M Power Entertainment, Inc.)Statements
                  of Cash Flow(Unaudited)Nine
                    Months Ended September 30,2007
              
              
              2006Cash
                    Flow From Operating ActivitiesNet
                  loss
              
              $
              (1,042,688
              )
              
              $
              (5,236,756
              )Adjustments
                    to reconcile net loss to cashprovided
                  used in operating activitiesDepreciation
                    and amortization
              
              
              416
              
              
              
              416Common
                  stock and warrants issued for services
              
              
              -
              
              
              
              1,242,686(Gain)
                    loss on derivative liability
              
              
              (358,173
              )
              
              
              3,020,973Gain
                  on forgiveness of debt
              
              
              -
              
              
              
              (78,034
              )Interest
                    and loan discount fees
              
              
              528,747
              
              
              
              137,952Shares
                  issued for lawsuit settlement
              
              
              -
              
              
              
              14,500Cancellation
                  of stock issued for services
              
              
              (29,000
              )
              
              
              -Changes
                    in:
              
              
              -
              
              
              
              -Prepaid
                  insurance
              
              
              14,809
              
              
              
              -Other
                    assets
              
              
              (4,411
              )
              
              
              (19,953
              )Accounts
                  payable and accrued expenses
              
              
              23,201
              
              
              
              (208,673
              )Net
                    cash used by operating activities
              
              
              (867,099
              )
              
              
              (1,126,889
              )Cash
                    flow from financing activities - Proceeds from issuance of
                    debt
              
              
              148,500
              
              
              
              2,000,000Net
                    cash provided by financing activities
              
              
              148,500
              
              
              
              1,300,000Net
                  increase (decrease) in cash
              
              
              (718,599
              )
              
              
              873,111Cash
                  at beginning of period
              
              
              728,393
              
              
              
              75,928Cash
                  at end of period
              
              $
              9,794
              
              
              $
              949,039**Supplemental
                  Information**Interest
                    paid
              
              $
              -
              
              
              $
              -Income
                  taxes paid
              
              $
              -
              
              
              $
              -**Financing
                    Activities**Conversion of debt into common stock
              
              $
              118,966
              
              
              $
              -Conversion
                    of derivative liability into equity on converted
                    principal
              
              $
              391,290
              
              
              $
              -Discount
                    on convertible debt
              
              $
              -
              
              
              $
              (1,876,304
              )Increase
                  in derivative liabilities
              
              $
              111,044
              
              
              $
              2,472,194
 
 SEE
        NOTES
        TO UNAUDITED FINANCIAL STATEMENTS


-5-




eDOORWAYSCorporation


(formerly
      M Power Entertainment, Inc.)


Notes
      to
      Financial Statements


September
      30, 2007


(Unaudited)




NOTE
      1
      - BASIS OF PRESENTATION





In
      July
      2007, the shareholders of the Company voted to amend its Amended and Restated
      Certificate of Incorporation to change the Company¡¦s name from M Power
      Entertainment, Inc. to eDOORWAYS Corporation.





The
      accompanying interim financial statements of eDOORWAYS Corporation (formerly
      M
      Power Entertainment, Inc.), have been prepared in accordance with accounting
      principles generally accepted in the United States of America and the rules
      of
      the Securities and Exchange Commission and should be read in conjunction with
      the audited consolidated financial statements and notes thereto contained in
      eDOORWAYS¡¦ latest Annual Report filed with the SEC on Form 10-KSB. In the
      opinion of management, all adjustments, consisting of normal recurring
      adjustments, necessary for a fair presentation of financial position and the
      results of operations for the interim periods presented have been reflected
      herein. The results of operations for interim periods are not necessarily
      indicative of the results to be expected for the full year. Notes to the
      financial statements that would substantially duplicate the disclosure contained
      in the audited financial statements for the most recent fiscal year, 2006,
      as
      reported in Form 10-KSB, have been omitted.





Software
      development costs





The
      Company accounts for software development cost according to the guideline of
      SFAS No. 86 ¡¡¡ÓAccounting for the Costs of Computer Software to Be Sold,
      Leased, or Otherwise Marketed¡ ̈.  SFAS 86 specifies that costs
      incurred internally in creating a computer software product shall be charged
      to
      expense when incurred as research and development until technological
      feasibility has been established for the product.  Thereafter, all
      software production costs shall be capitalized and subsequently reported at
      the
      lower of unamortized cost or net realizable value.   As of
      September 30, 2007 the software being developed by the Company has not met
      the
      technological feasibility requirements of SFAS No. 86 and is being expensed
      as
      incurred to research and development costs.  During the nine months
      ended September 30, 2007 and 2006, the Company recorded research and development
      expense of $114,856 and $0, respectively.




Income
      (Loss) per share




Basic
      earnings (loss) per share is computed by dividing the net income (loss)
      available to common stockholders by the weighted-average number of common shares
      outstanding during the respective period presented in our accompanying financial
      statements.


Fully
      diluted earnings (loss) per share is computed similar to basic income (loss)
      per
      share except that the denominator is increased to include the number of common
      stock equivalents (primarily convertible debt).





Common
      stock equivalents represent the dilutive effect of the assumed conversion of
      convertible notes payable, using the ¡¡¡Óif converted¡ ̈ method, at either the
      beginning of the respective period presented or the date of issuance, whichever
      is later, and only if the common stock equivalents are considered dilutive
      based
      upon the Company's net income (loss) position at the calculation
      date.





A
      reconciliation of the numerators and denominators of the fully diluted income
      (loss) per share for the three months ended September 31, 2007 and 2006 is
      presented below:


2007
            
            
            2006Net
                income (loss)
            
            $
            532,272
            
            
            $
            (2,018,581
            )Effect
                of 6% convertible debentures
            
            
            (1,737,296
            )
            
            
            -Net
                loss assuming dilution
            
            $
            (1,205,024
            )
            
            $
            (2,018,581
            )Weighted
                average number of common shares outstanding
            
            
            220,191
            
            
            
            29,591Effect
                of potentially dilutive securities:6%
                convertible debentures
            
            
            17,752,746
            
            
            
            -Weighted
                average number of common shares outstanding assuming
                dilution
            
            
            17,972,937
            
            
            
            29,591





The
      effect of all stock warrants has been excluded from the calculation of fully
      diluted earnings per share for the three and nine months ended September 30,
      2007 and 2006, because their effect would be anti-dilutive.





-6-





Recent
      Pronouncements





In
      February 2007, the Financial Accounting Standards Board (FASB) issued SFAS
      No.
      159, ¡¡¡ÓThe Fair Value Option for Financial Assets and Financial Liabilities -
      Including an Amendment of FASB Statement No. 115¡ ̈. This statement permits
      entities to choose to measure many financial instruments and certain other
      items
      at fair value. SFAS No. 159 will be effective January 1, 2008.  Most
      of the provisions of SFAS No. 159 apply only to entities that elect the fair
      value option. The Company does not anticipate the adoption of SFAS No. 159
      will
      have a material impact on its consolidated financial
      statements.





NOTE
      2
      - USE OF ESTIMATES





In
      preparing financial statements in conformity with generally accepted accounting
      principles, management is required to make estimates and assumptions that affect
      the reported amounts of assets and liabilities and the disclosure of contingent
      assets and liabilities at the date of the financial statements and revenues
      and
      expenses during the reported period. Actual results could differ from those
      estimates.





NOTE
      3
      - CONVERTIBLE DEBENTURES AND DERIVATIVE LIABILITIES





On
      March
      30, 2007, the Company entered into a Securities Purchase Agreement (the
¡¡¡ÓSecurities Purchase Agreement¡ ̈) with New Millennium Capital Partners II,
      LLC, AJW Qualified Partners, LLC, AJW Offshore, Ltd. and AJW Partners, LLC
      (collectively, the ¡¡¡ÓInvestors¡ ̈). Under the terms of the Securities Purchase
      Agreement, the Investors purchased an aggregate of (i) $165,000 in callable
      convertible secured notes (the ¡¡¡ÓNotes¡ ̈) and (ii) warrants to purchase
      1,500,000 shares of our common stock (the ¡¡¡ÓWarrants¡ ̈).





The
      Notes
      carry an interest rate of 8% and a maturity date of March 30, 2010. The notes
      are convertible into our common shares at the Applicable Percentage of the
      average of the lowest three (3) trading prices for our shares of common stock
      during the twenty (20) trading day period prior to conversion. The
¡¡¡ÓApplicable Percentage¡ ̈ means 50%; provided, however, that the Applicable
      Percentage shall be increased to (i) 55% in the event that a Registration
      Statement is filed within thirty days of the closing and (ii) 60% in the event
      that the Registration Statement becomes effective within one hundred and twenty
      days from the Closing.





The
      Company has an option to prepay the Notes in the event that no event of default
      exists, there are a sufficient number of shares available for conversion of
      the
      Notes and the market price is at or below $.05 per share. In addition, in the
      event that the average daily price of the common stock, as reported by the
      reporting service, for each day of the month ending on any determination date
      is
      below $.05, the Company may prepay a portion of the outstanding principal amount
      of the Notes equal to 101% of the principal amount hereof divided by thirty-six
      (36) plus one month¡¦s interest. Exercise of this option will stay all
      conversions for the following month. The full principal amount of the Notes
      is
      due upon default under the terms of Notes. In addition, the Company has granted
      the investors a security interest in substantially all of its assets and
      intellectual property as well as registration rights.




The
      Company simultaneously issued to the Investors seven year warrants to purchase
      1,500,000 shares of common stock at an exercise price of $.0016.




The
      Investors have contractually agreed to restrict their ability to convert the
      Notes and exercise the Warrants and receive shares of the Company¡¦s common
      stock such that the number of shares of the Company¡¦s common stock held by them
      and their affiliates after such conversion or exercise does not exceed 4.99%
      of
      the then issued and outstanding shares of the Company¡¦s common
      stock.





eDOORWAYS
      evaluated the convertible debentures and the warrants under SFAS No. 133
      "Accounting for Derivatives" and EITF 00-19 "Accounting for Derivative Financial
      Instruments Indexed to and Potentially Settled in a Company's Own Stock".
      eDOORWAYS determined that the convertible debentures contained an embedded
      derivative for the conversion option and the warrants qualified as free standing
      derivatives. The conversion option allows for an indeterminate number of shares
      to potentially be issued upon conversion. This results in eDOORWAYS being unable
      to determine with certainty they will have enough shares available to settle
      any
      and all outstanding common stock equivalent instruments.  eDOORWAYS
      would be required to obtain shareholder approval to increase the number of
      authorized shares needed to share settle those contracts. Because increasing
      the
      number of shares authorized is outside of eDOORWAYS¡¦ control, this results in
      these instruments being classified as liabilities under EITF 00-19 and
      derivatives under SFAS No. 133.





The
      carrying value of the note at September 30, 2007 was determined as
      follows:





Face
                  value of notes
            $
            2,026,331Less:
                Discount for fair value of derivatives
            $
            1,738,668Carrying
                  value at September 30, 2007
            $
            287,663





The
      impact of the application of SFAS 133 and EITF 00-19 on the balance sheets
      as of
      September 30, 2007 and December 31, 2006 and the impact on the statement of
      operations for the nine months ended September 30, 2007 are as
      follows:





December
                  31, 2006
            
            
            September
                  30, 2007
            
            
            Gain
                  (loss)Embedded
                derivative ¡V Convertible debentures issued in 2006
            
            $
            4,100,148
            
            $
            3,277,582
            
            $
            431,277
            
            (a)Embedded derivative ¡V Convertible debentures issued in
                  2007
            
            
            -
            
            
            291,624
            
            
            (22,411
            )
            (b)Freestanding
                derivative ¡V warrants
            
            
            57,234
            
            
            3,560
            
            
            53,674Freestanding derivative ¡V warrants issued in 2007
            
            
            -
            
            
            154
            
            
            745
            
            (c)Fair
                value of derivatives in excess of proceeds at inception
            
            
            
            
            
            
            
            
            (105,112
            )Totals
            
            $
            4,157,382
            
            $
            3,572,920
            
            $
            358,173





a)      Convertible
      debentures in the amount of
      $118,966 were converted during the nine months ended September 30,
      2007.  As a result, the corresponding embedded derivatives were valued
      at market value on the date of conversion with a gain or loss on
      derivatives.  The remaining derivative liabilities in the amount of
      $391,969 were then recorded as a contribution to paid in capital on that
      date.


b)      The
      embedded derivative for the
      conversion feature of the convertible debentures issued on March 30, 2007 had
      a
      value at inception of $269,213.


c)      The
      freestanding derivative for the
      warrants issued on March 30, 2007 had a value at inception of
      $899.





The
      warrants were valued using the Black Scholes pricing model. The variables used
      in the valuation of these warrants as of September 30, 2007 were as
      follows:





Volatility
            339%Discount
                Rate
            4.38%Term
                  in years
            6.50Warrant
                Date
            March
                30,2007Exercise
                  price (adjusted for reverse stock split)
            $3.20Stock
                price
            $0.2050





During
      the first nine months of 2007, eDOORWAYS has issued 134,128 shares of its common
      stock to retire $118,966 of convertible notes.








NOTE
      4
      - COMMITMENTS AND CONTINGENCIES





A)
      Litigation





Texas
      Workforce Commission. On February 10, 2000, the Texas Workforce Commission
      placed an administrative lien on us in the amount of $109,024 in connection
      with
      a claim for unpaid compensation by our former employees.





Marathon
      Oil Company. A default judgment was taken against us in favor of Marathon Oil
      Company on August 31, 1999 in the amount of $326,943 representing past and
      future rentals under a lease agreement, together with $7,500 in attorney's
      fees
      and post judgment interest at 10% per annum until paid. Credit towards the
      judgment was ordered for sale of personal property by the Sheriff or Constable.
      We believe the personal property sold for approximately $28,000. To the extent
      that the property was leased during the unexpired term, it is possible that
      there would be a mitigation of the damages claim in our favor. We believe that
      some or all of the space was subsequently rented approximately 90 days later.
      The remaining $306,443 has been accrued in our financial statements under the
      heading "accrued expenses."





Awalt
      Group, Inc. Awalt Group, Inc. commenced litigation against eDOORWAYS in January
      2004 in the United States District Court, Southern District of Texas, Houston
      Division (Cause No. H-03-5832). This case relates to advertising and promotional
      services rendered prior to July, 1999. The Plaintiff is requesting $77,189
      for
      actual amounts invoiced and $10,000 in attorney¡¦s fees. Per their invoices,
      these are for services rendered from May 26, 1998 through June 15, 1999. We
      filed an answer and are defending the lawsuit under Section 16.004 of the Texas
      Civil Practice and Remedies Code, i.e., we believe that the statute of
      limitations has tolled the claim. The case was dismissed by the Federal court
      in
      2005 for lack of diversity, but the plaintiffs re-filed in state court alleging
      a sworn account in the amount of $78,294 plus costs, interest and attorney
      fees.
      We have filed an Answer asserting our statute of limitations defense. On August
      10, 2005, we filed a Motion for Summary Judgment based on the limitations
      defense and set it for hearing to be held on September 2, 2005. The court in
      the
      Awalt case ruled in our favor on our Motion for Summary Judgment and signed
      a
      Take Nothing Judgment in our favor on November 1, 2005. The Awalt Group appealed
      that decision to the Fourteenth Court of Appeals in Houston, Texas where it
      was
      ruled in eDOORWAYS¡¦ favor on June 19, 2007.  The lawsuit is now final
      and there is no liability for eDOORWAYS.





Deanna
      S.
      Slater. On August 31, 2006, Deanna S. Slater, an independent contractor formerly
      with eDOORWAYS, Inc., brought suit in County Civil Court at Law Number Four
      in
      Harris County, Texas, Docket Number 872,560, alleging breach of contract,
      quantum meruit, promissory estoppel and for attorney¡¦s fees. She has filed her
      Second Amended Petition alleging actual damages of at least $35,785 in late
      January and has now dropped the claims for quantum meruit and promissory
      estoppel. The pre-lawsuit demand was for payment of $15,785.25. There was a
      trial date set for April 30, 2007, but this trial date has been rescheduled
      for
      November 19, 2007. The company has not accrued any amount on the financial
      statements for this potential liability.





We
      are
      not aware of other claims or assessments, other than as described above, which
      may have a material adverse impact on our financial position or results of
      operations.





B)
      Consulting Agreements





eDOORWAYS
      entered into a contract with speakTECH, a software development firm, on April
      19, 2007. The terms of this contract cover a seven week period beginning April
      19, 2007 and continues for seven weeks, or until the project is completed.
      speakTECH will develop the *eDOORWAYS* prototype during this 7 week
      period. On September 14, 2007, the agreement was extended for an additional
      14
      weeks.  The total contractual commitment under the revised agreement
      is $473,055.





Studio
      Number One has been engaged by eDOORWAYS to design the logo brand ID for
*eDOORWAYS****.***This contract was signed on May 3,
      2007 and the total commitment of $22,000 was paid in full in the second
      quarter  of 2007 upon completion of the design work.








NOTE
      5
      - COMMON STOCK





During
      the nine months ended September 30, 2007, investors exercised their conversion
      rights for 134,128 shares of eDOORWAYS¡¦ common stock, par value $.001, at the
      conversion prices ranging from $0.07 to $0.36 which reduced the convertible
      debentures by $118,966 and the derivative liability by $391,969





On
      September 4, 2007, eDOORWAYS effected a 1 for 2,000 reverse stock
      split.  All current and prior year share and per share amounts have
      been adjusted to reflect the reverse stock split.








NOTE
      6
      - SUBSEQUENT EVENTS





For
      the
      period October 1, 2007 to November 10, 2007 eDOORWAYS issued 237,663 shares
      of
      its common stock to retire $9,935 of 6% convertible debentures.





During
      October and November 2007, eDOORWAYS borrowed a total of $61,100 under various
      short-term convertible notes payable.  The notes bear interest at 0%,
      mature within 10 days, and are convertible into shares of common stock at
      between $0.075 and $0.09 per share (50% of the market price of the common stock
      on the date of issuance of the notes).  Subsequent to September 30,
      2007, all of these convertible notes in the amount of $61,100 were converted
      into 792,443 shares of common stock.  Under the terms of the warrants
      issued in connection with the 6% convertible debentures, if the Company issues
      common stock at a discount to the exercise price of the warrants, the exercise
      price of the warrants to purchase shares of common stock is adjusted downward
      in
      proportion to the discount given in the new equity issuance.  The
      outstanding warrants affected by this change are 749 warrants with an exercise
      price of $3.20 expiring March 30, 2014 and 14,999 warrants with an exercise
      price of $200.00 expiring April 18, 2009.  The change in the exercise
      price is not expected to materially increase the valuation of the
      derivative.





On
      October 25, 2007, the Company completed a financing agreement with private
      investors and received cash proceeds of $250,000.  eDOORWAYS issued
      the investors secured convertible debentures totaling $250,000 with an 8%
      interest rate and a maturity date of October 25, 2010.  The debentures
      are convertible into common shares at a discount (using the ¡¡¡ÓApplicable
      Percentage¡ ̈) of the average of the lowest three (3) trading prices during the
      twenty (20) trading day period prior to conversion.  The Applicable
      Percentage means 50 percent. eDOORWAYS simultaneously issued to the private
      investors seven year warrants to purchase 10,000,000 common shares at an
      exercise price of $0.0001.


-7-




ITEM2.
      MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF
      OPERATION.





The
      following discussion and analysis compares our results of operations for the
      three months ended September 30, 2007 to the same period in 2006. This
      discussion and analysis should be read in conjunction with our financial
      statements and related notes included elsewhere in this report, and our Form
      10-KSB for the year ended December 31, 2006.





CAUTIONARY
      STATEMENT CONCERNING FORWARD-LOOKING STATEMENTS





This
      Report on Form 10-QSB contains forward-looking statements, including, without
      limitation, statements concerning possible or assumed future results of
      operations and those preceded by, followed by or that include the words
      "believes," "could," "expects," "intends" "anticipates," "will", or similar
      expressions. Our actual results could differ materially from these anticipated
      in the forward-looking statements for many reasons including the risks described
      in our 10-KSB for the period ended December 31, 2006 and elsewhere in this
      report. Although we believe the expectations reflected in the forward-looking
      statements are reasonable, they relate only to events as of the date on which
      the statements are made, and our future results, levels of activity, performance
      or achievements may not meet these expectations. We do not intend to update
      any
      of the forward-looking statements after the date of this document to conform
      these statements to actual results.





Overview





The
      eDOORWAYS concept is aimed at solving lifestyle problems for consumers and
      driving traffic through the physical and/or virtual doorways of goods and
      service providers.  Although elements of eDOORWAYS exist on other
      sites, the combination of eDOORWAYS offerings is completely unique and should
      offer us a competitive advantage through distinct differentiation and an
      attractive, comprehensive service.




eDOORWAYS
      Corporation (formerly M Power Entertainment, Inc.) (Ticker Symbol: EDWY.OB),
      an
      OTC Bulletin Board-listed company, is establishing an exciting new brand that
      has developed the core technology platform that combines positive aspects of
      highly successful businesses in such a way that it overcomes the flaws that
      have
      prevented each of them from becoming comprehensive tools for consumers, experts,
      and businesses to connect.  eDOORWAYS has the potential to change the
      future landscape of the business to consumer market for information, goods,
      and
      services .







Twelve
      Month Plan of Operations





During
      the next 12 months, we will direct our resources to the completion of the Phase
      I development, to the deployment of  *eDOORWAYS* on a city by
      city roll out.





The
      anticipated milestones for our product development during the next twelve months
      are as follows:





¡P
            November
                2007 - ¡¡¡ÓClick through¡ ̈ of our first release version of eDOORWAYS will
                be ready.


¡P
            December
                2007 - ,Functional ¡¡¡Óclick through¡ ̈ will be available and we will begin
                our first focus group testing.


¡P
            February
                2008 ¡V Debut eDOORWAYS at a Microsoft sponsored event in
                [             ]
                and complete the first phase of
                development.


¡P
            March
                ¡V April 2008 ¡V Soft launch of
                eDOORWAYS.


¡P
            June
                2008 ¡V Deploy the product to the first
                market.





Cash
      on
      hand as of September 30, 2007 was not adequate to fund our operations beyond
      October 2007.  During October 2007, we received an additional $250,000
      of funding under an 8% secured convertible debentures which mature October
      25,
      2010.  We are currently using cash at a rate of $300,000 per month,
      for a total use of cash of approximately $4,000,000 during the next twelve
      months.  This would require us to obtain additional funding of
      $4,000,000 in order to continue our existing plan of product
      development.  We plan to obtain this funding by obtaining additional
      debt financing from the same lenders or new lenders under substantially the
      same
      terms as the existing 6% convertible debentures..








We
      are presently pursuing a co-venture to market eDOORWAYS as ¡¡¡Ówhite label¡ ̈
software (a generic version) to address market potential for Business to
      Business applications for use by Fortune 100 companies.  This is
      expected to generate an additional revenue stream for the company.





We
      have
      raised $2.16 million of funding through September 30, 2007 and an additional
      $0.25 million in October 2007.  We have used these funds to developed
      our unique technology that offers a competitively differentiated service
      offering.  We are seeking additional capital in the amount of $10
      million to launch eDOORWAYS, fund a city-by-city deployment, expand
      infrastructure, finance operations, and to facilitate a marketing
      campaign.  The soft launch prototype will be ready in February, 2008,
      and a full launch product is expected to be available
      4****months after closing a funding transaction. If the plan
      we have outlined is achieved within 12 months, we will have raised approximately
      $10 million for working capital, $3 million of which will be used to retire
      debt, $250,000 for technology demonstration prototype creation and the remainder
      to launch the product successfully in the marketplace.




Management¡¦s
      Discussion and Analysis





The
      eDOORWAYS concept is aimed at solving lifestyle problems for consumers and
      driving traffic through the physical and/or virtual doorways of goods and
      service providers.  Although elements of eDOORWAYS exists on other
      sites, the combination of eDOORWAYS offerings is completely unique and should
      offer us a competitive advantage through distinct differentiation and an
      attractive, comprehensive service.





eDOORWAYS
      Corporation is attempting to establish a new brand that has developed the core
      technology platform that combines positive aspects of highly successful
      businesses in such a way that it overcomes the flaws that have prevented each
      of
      them from becoming  comprehensive tools for consumers, experts, and
      businesses to connect.  eDOORWAYS has the potential to change the
      future landscape of the business to consumer market for information, goods,
      and
      services **.**We changed our name to eDOORWAYS
      Corporation on September 4, 2007, as referenced in the Definitive 14c filed
      on
      August 2, 2007.




Business
      Concept







Focusing
      on the Business-to-Consumer (B2C) marketplace, web-based eDOORWAYS connects
      Consumers with needs or questions, directly to vendors ¡V with the aid of
      Experts who possess answers, solutions, and recommendations as to where to
      buy
      goods and services. For Experts (people with special knowledge), it validates
      their credibility, spreads their fame, and provides them with the opportunity
      to
      be rewarded for their opinions. Moreover, small businesses receive a tool that
      certifies their quality, provides them with leads and drives business through
      their doorways.  Part Shell Answer Man®1,
      part  Yellow Pages*, and part
      ¡¡¡Ówiki¡ ̈- Consumer Reports®2
      eDOORWAYS saves the consumer valuable time and
      money by uniting him/her with the global consumer community, retailers, and
      manufacturers in an effective new way.  Our revenues will be derived
      from the eDOORWAYS marketplace through advertising, subscriptions and
      preferential placement fees as well as through the sale of premium services
      such
      as consumer research, expert consultation and private label
      resources.  Additional revenue will be derived from licensing of the
      platform on a per-seat, per-month basis.







The
      Industry







*eDOORWAYS*will capitalize on an emerging opportunity created by several
      developments:




¡P
            the
                huge success of Web 2.0 community democratic Internet service offerings
                (like MySpace, Craig¡¦s List,
                Wikipedia);




¡P
            the
                movement in marketing toward ¡¡¡Óvertical¡ ̈,  micro, or niche
                marketing and targeted service offerings in place of traditional
                mass
                marketing;




¡P
            the
                emergence of new technologies that enable the aggregation and presentation
                of information on the Internet on an immediate basis;
                and




¡P
            the
                changing behavior of consumers, who now actively seek online information
                to answer their questions and gain information prior to purchasing
                as well
                as participating in user-generated, community-refereed
                forums,




¡P
            the
                need for transparent information¡K the truth about satisfaction or
                disappointment with products, vendors and service providers on a
                local
                basis¡K the need for ¡¡¡Ótruths¡ ̈, generated by users in the form of
                consumer reviews of repairman, contractors, hotels, restaurants,
                books,
                films, and other consumer services,
                etc.




¡P
            a
                desire on the part of small businesses and merchants that have few
                measurable media resources for reaching consumers actively involved
                in the
                purchasing process to leverage their
                customer****referral base and the internet in an
                efficient and cost effective fashion, unlike what is currently possible
                through traditional listing services and local print, radio, and
                cable tv
                (non-interactive) outlets .




eDOORWAYS
      acknowledges and uses these factors to empower consumers and vendors,
      dramatically changing the "rules of engagement" for tackling lifestyle problems
      and introducing a more effective environment where all may benefit in important
      new ways.   In as much as this is an improvement made possible by
      the advent of technology, it is also a return to a simpler time when you asked
      your friends and family if they knew someone who could get you a deal or who
      at
      least, wouldn¡¦t cheat you.  With the successful introduction of
      eDOORWAYS, the next generation of Internet activities will begin.




eDOORWAYS
      will introduce local services on a city-by-city basis to minimize capital
      requirements, allow for lean staffing, and to optimize value
      creation.  The Company will initially offer free lists to local and
      national vendors in a direct sales campaign in which they will attempt to
      up-sell vendors into first providing a special offer to customers who mention
      or
      contact them through eDOORWAYS.  As they become familiar with our
      service, we will offer additional for-fee services such as one that alerts
      the
      vendor when customers indicate interest in their
      product/services.  The system will also pre-qualify the lead as one
      with immediate buying interest or information for future purchase.




To
      attract a community of experts, eDOORWAYS intends to offer an alternative
      currency plan or points program that will enable them to earn discounts or
      SWAG
      (stuff we all get).  These experts will offer opinions and respond to
      posts.  The body of work will for the basis of the ¡¡¡Ówiki¡ ̈ portion
      of the service.




We
      are
      initially targeting ten major cities for launch in the first
      year.  For each city we launch, we will start with an initial
      advertising thrust and devote a follow-on budget based on a targeted cost per
      new customer/user acquired.  Additionally, we will host local events
      to build community and give a public face to the community of
      experts.  PR campaigns designed to get news coverage will help educate
      the market.  Lastly, we will rely on viral and word-of-mouth
      campaigns.




As
      a
      public entity, management¡¦s objective is to grow the value of the Company to
      the point in which the public will actively trade the stock and early investors
      can take advantage of market liquidity.







RESULTS
      OF OPERATIONS








THREE
      MONTHS ENDED September 30, 2007 AS COMPARED TO THE THREE MONTHS ENDED September
      30, 2006.





There
      were no revenues for the three months ended September 30, 2007 or
      2006.





We
      had
      operating expenses of $260,931 for the three months ended September 30, 2007
      compared to $76,057 for the comparative period of 2006. The primary reason
      for
      this increase was due to an increase in general and administrative expenses
      related to increased expenditures for professional fees for product
      development.





We
      had
      interest expense of $187,410 during the three months ended September 30, 2007
      as
      compared to $137,751 for the comparative period of 2006. The interest was
      accrued on our unpaid accounts payable, accrued expenses and notes payable.
      The
      increase in interest expenses was the result of the issuance of the 6%
      convertible debentures in 2006, and the 8% convertible debentures on March
      30,
      2007.





Our
      net
      income was $532,272 during the three months ended September 30, 2007 compared
      to
      a loss of $2,018,581 incurred in the comparable period of 2006. This increase
      in
      net income was due to an increase in the gain on derivative liability in 2007
      as
      compared to 2006.





NINE
      MONTHS ENDED SEPTEMBER 30, 2007 AS COMPARED TO THE NINE MONTHS ENDED SEPTEMBER
      30, 2006.





There
      were no revenues for the nine months ended September 30, 2007 or
      2006.





We
      had
      operating expenses of $872,114 for the nine months ended September 30, 2007
      compared to $1,899,501 for the comparative period of 2006. The primary reason
      for this decrease was due to the reduction in equity compensation to various
      consultants for services and professional fees.





We
      had
      interest expense of $528,747 during the nine months ended September 30, 2007
      as
      compared to $226,939 for the comparative period of 2006. The interest was
      accrued on our unpaid accounts payable, accrued expenses and notes payable.
      The
      increase in interest expenses was the result of the issuance of the 6%
      convertible debentures in 2006, and the 8% convertible debentures on March
      30,
      2007.





Our
      net
      loss was $1,042,688 during the nine months ended September 30, 2007 compared
      to
      a loss of $5,236,756 incurred in the comparable period of 2006. This decrease
      in
      net loss was due to a reduction in professional fees and general and
      administrative costs in 2007, and also a decrease in the loss from changes
      in
      the derivative liability on the convertible debentures.





Liquidity





During
      the nine months ended September 30, 2007, we used cash of $867,099 in our
      operations compared to using $1,126,889 in the comparative period of 2006.
      We
      had cash on hand of $9,794 as of September 30, 2007 and $949,039 at September
      30, 2006. As reflected in the accompanying financial statements, the Company
      has
      a loss from operations of $872,114, a negative cash flow from operations of
      $867,099, a working capital deficiency of $4,755,095 and has a stockholders¡¦
deficit of $4,836,565. This raises substantial doubt about its ability to
      continue as a going concern. The ability of the Company to continue as a going
      concern is dependent on the Company¡¦s ability to raise additional capital and
      implement its business plan. The financial statements do not include any
      adjustments that might be necessary if the Company is unable to continue as
      a
      going concern.




Management
      believes that actions presently being taken to obtain additional funding and
      implement its strategic plans provide the opportunity for the Company to
      continue as a going concern. The Company currently does not have enough cash
      to
      continue operations for the next twelve months.





Off-Balance
      Sheet Arrangements





During
      the quarter ended September 30, 2007, eDOORWAYS did not engage in any
      off-balance sheet arrangements as defined in Item 303(c) of the SEC's Regulation
      S-B.





Recent
      Pronouncements





In
      February 2007, the Financial Accounting Standards Board (FASB) issued SFAS
      No.
      159, ¡¡¡ÓThe Fair Value Option for Financial Assets and Financial Liabilities -
      Including an Amendment of FASB Statement No. 115¡ ̈. This statement permits
      entities to choose to measure many financial instruments and certain other
      items
      at fair value. SFAS No. 159 will be effective
      January 1, 2008.  Most of the provisions of SFAS No. 159
      apply only to entities that elect the fair value option. We do not anticipate
      the adoption of SFAS No. 159 will have a material impact on our consolidated
      financial statements.





CriticalAccounting Policies





Our
      discussion and analysis of our financial condition and results of operations
      are
      based upon our unaudited financial statements for the three and nine months
      ended September 30, 2007 and 2006, which are included herein, which have been
      prepared in accordance with accounting principles generally accepted in the
      United States. The preparation of these financial statements requires us to
      make
      estimates and judgments that affect the reported amounts of assets, liabilities,
      revenues and expenses, and related disclosure of any contingent assets and
      liabilities. On an on-going basis, we evaluate our estimates, including those
      related to derivative valuation, discount amortization and contingencies. We
      base our estimates on various assumptions that we believe to be reasonable
      under
      the circumstances, the results of which form the basis for making judgments
      about carrying values of assets and liabilities that are not readily apparent
      from other sources. Actual results may differ from these estimates under
      different assumptions or conditions.





ITEM3.
      CONTROLS AND PROCEDURES





(a)
      Evaluation of Disclosure Controls and Procedures.




Our
      Chief
      Executive Officer and Chief Financial Officer (collectively the "Certifying
      Officers") maintain a system of disclosure controls and procedures that are
      designed to provide reasonable assurances that information, which is required
      to
      be disclosed, is accumulated and communicated to management, timely. Based
      upon
      the foregoing, our Chief Executive Officer and Chief Financial Officer concluded
      that, as of September 30, 2007, our disclosure controls and procedures were
      adequate to ensure that the information required to be disclosed in the
      Company's Exchange Act reports was recorded, processed, summarized and reported
      on a timely basis.





(b)
      Changes in internal controls.




Our
      Certifying Officers have indicated that there were no changes in our internal
      controls or other factors that could affect such controls during the three
      months ended September 30, 2007.








1
        Shell Answer Man is
        a registered service mark of Shell Trademark Management, BV


2
        Consumer Reports is
        a registered service mark of the Consumers Union of America,
        Inc.


-8-


**PART
      II - OTHER INFORMATION.**





ITEM1.
      LEGAL PROCEEDINGS.





Texas
      Workforce Commission. On February 10, 2000, the Texas Workforce Commission
      placed an administrative lien on us in the amount of $109,024 in connection
      with
      a claim for unpaid compensation by our former employees.





Marathon
      Oil Company. A default judgment was taken against us in favor of Marathon Oil
      Company on August 31, 1999 in the amount of $326,943 representing past and
      future rentals under a lease agreement, together with $7,500 in attorney's
      fees
      and post judgment interest at 10% per annum until Paid. Credit towards the
      judgment was ordered for sale of personal property by the Sheriff or Constable.
      We believe the personal property sold for approximately $28,000. To the extent
      that the property was leased during the unexpired term, it is possible that
      there would be a mitigation of the damages claim in our favor. We believe that
      some or all of the space was subsequently rented approximately 90 days later.
      The remaining $306,443 has been accrued in our financial statements under the
      heading "accrued expenses."





Awalt
      Group, Inc. Awalt Group, Inc. commenced litigation against MPE in January 2004
      in the United States District Court, Southern District of Texas, Houston
      Division (Cause No. H-03-5832). This case relates to advertising and promotional
      services rendered prior to July, 1999. The Plaintiff is requesting $77,189
      for
      actual amounts invoiced and $10,000 in attorney¡¦s fees. Per their invoices,
      these are for services rendered from May 26, 1998 through June 15, 1999. We
      filed an answer and are defending the lawsuit under Section 16.004 of the Texas
      Civil Practice and Remedies Code, i.e., we believe that the statute of
      limitations has tolled the claim. The case was dismissed by the Federal court
      in
      2005 for lack of diversity, but the plaintiffs re-filed in state court alleging
      a sworn account in the amount of $78,294 plus costs, interest and attorney
      fees.
      We have filed an Answer asserting our statute of limitations defense. On August
      10, 2005, we filed a Motion for Summary Judgment based on the limitations
      defense and set it for hearing to be held on September 2, 2005. The court in
      the
      Awalt case ruled in our favor on our Motion for Summary Judgment and signed
      a
      Take Nothing Judgment in our favor on November 1, 2005. The Awalt Group appealed
      that decision to the Fourteenth Court of Appeals in Houston, Texas where it
      was
      ruled in M Power¡¦s favor on June 19, 2007.  The lawsuit is now final
      and there is no liability for M Power.








Deanna
      S.
      Slater. On August 31, 2006, Deanna S. Slater, an independent contractor formerly
      with M Power Entertainment, Inc., brought suit in County Civil Court at Law
      Number Four in Harris County, Texas, Docket Number 872,560, alleging breach
      of
      contract, quantum meruit, promissory estoppel and for attorney¡¦s fees. She has
      filed her Second Amended Petition alleging actual damages of at least $35,785
      in
      late January and has now dropped the claims for quantum meruit and promissory
      estoppel. The pre-lawsuit demand was for payment of $15,785.25. . There is
      a
      trial date set for November 19, 2007. The company has not accrued any amount
      on
      the financial statements for this potential liability.





We
      are
      not aware of other claims or assessments, other than as described above, which
      may have a material adverse impact on our financial position or results of
      operations.





ITEM2.
      CHANGES IN SECURITIES.





Reverse
      stock split





On
      September 4, 2007, we effected a 2000:1 reverse stock split of our common
      stock.





Recent
      Sales of Unregistered Securities





None





-9-




ITEM3.SUBMISSION
      OF MATTERS TO A VOTE OF SECURITY
      HOLDERS





In
      July
      2007, our shareholders voted to amend our Amended and Restated Certificate
      of
      Incorporation to change our corporate name from M Power Entertainment, Inc.
      to
      eDOORWAYS Corporation.





In
      July 2007, our shareholders voted to
      authorize us to effect a reverse stock split of our common stock in the range
      of
      1000:1 to 2000:1, as determined in the sole discretion of our Board of
      Directors. The reverse stock split in the ratio of 2000:1 was effected September
      4, 2007.








ITEM4.OTHER
      INFORMATION





On
      October 25, 2007, the company completed a financing agreement for $250,000
      with
      private investors.  eDOORWAYS issued the investors secured convertible
      debentures totaling $250,000 with an 8% interest rate and a maturity date of
      October 25, 2010.  The debentures are convertible into common shares
      at a discount (using the ¡¡¡ÓApplicable Percentage¡ ̈) of the average of the
      lowest three (3) trading prices during the twenty (20) trading day period prior
      to conversion.  The Applicable Percentage means 50 percent. eDOORWAYS
      simultaneously issued to the private investors seven year warrants to purchase
      10,000,000 common shares at an exercise price of $0.0001.





For
      the
      period October 1, 2007 to November 10, 2007 eDOORWAYS issued 237,663 shares
      of
      its common stock to retire $9,935 of 6% convertible debentures.





During
      October and November 2007, eDOORWAYS borrowed a total of $61,100 under various
      short-term convertible notes payable.  The notes bear interest at 0%,
      mature within 10 days, and are convertible into shares of common stock at
      between $0.075 and $0.09 per share (50% of the market price of the common stock
      on the date of issuance of the notes).  Subsequent to September 30,
      2007, all of these convertible notes in the amount of $61,100 were converted
      into 792,443 shares of common stock.  Under the terms of the warrants
      issued in connection with the 6% convertible debentures, if the Company issues
      common stock at a discount to the exercise price of the warrants, the exercise
      price of the warrants to purchase shares of common stock is adjusted downward
      in
      proportion to the discount given in the new equity issuance.  The
      outstanding warrants affected by this change are 749 warrants with an exercise
      price of $3.20 expiring March 30, 2014 and 14,999 warrants with an exercise
      price of $200.00 expiring April 18, 2009.  The change in the exercise
      price is not expected to materially increase the valuation of the
      derivative.








ITEM5.
      EXHIBITS





List
      of
      Exhibits attached or incorporated by reference pursuant to Item 601 of
      Regulation SB.





10.1
                Non-employee director agreement with Lance Kimmons appointing him
                to the
                Board on January 1, 2007. (Filed with Form 10-KSB on April 2, 2007
                and
                incorporated herein by reference).





10.2
                Consulting Agreement between the Company and speakTECH dated April
                19,
                2007. (Filed with Form 10-QSB on May 15, 2007 and incorporated herein
                by
                reference).





10.3
                Consulting Agreement between Justin McCormack dated April 1, 2007.
                (Filed with Form 10-QSB on May 15, 2007 and incorporated herein
                by reference ).





10.4
                Consulting Agreement with Studio Number One dated May 3, 2007. (Filed
                with
                Form 10-QSB on May 15, 2007 and incorporated herein by
                reference).





10.55
                Callable Secured Note between the Company and AJW Partners LLC, dated
                October 25, 2007. (Filed herewith)





10.56
                Callable Secured Note between the Company and AJW Master Fund, dated
                October 25, 2007. (Filed herewith)





10.57
                Callable Secured Note between the Company and  New Millineum
                Capital Partners II, LLC, dated October 25, 2007. (Filed
                herewith)





10.58
                Stock Purchase Warrant  between the Company and AJW Partners
                LLC, dated October 25, 2007. (Filed
                herewith)





10.59
                Stock Purchase Warrant  between the Company and AJW Master Fund,
                dated October 25, 2007. (Filed
                herewith)





10.60
                Stock Purchase Warrant between the Company and New Millineum Capital
                Partners II, LLC dated October 25, 2007. (Filed
                herewith)





10.61
                Securities Purchase Agreement dated October 25, 2007. (Filed
                herewith)


10.62  Promissory
                  Note between the Company and Maria C. Chararlambous dated  Nov
                  12, 2007.(Filed herewith)
 
 10.63  Promissory
                  Note between the Company and Panayioti Yianni dated  Nov 12,
                  2007.(Filed herewith)
 
 10.64  Promissory
                  Note between the Company and Theophilos Charalambous dated  Oct
                  19, 2007.(Filed herewith)
 
 10.65  Promissory
                  Note between the Company and Candice Barnett dated  Oct 21,
                  2007.(Filed herewith)
  10.66  Promissory
                      Note between the Company and Theophilos Charalambous dated  Oct
                      19, 2007.(Filed herewith)
 
 10.67  Promissory
                      Note between the Company and Efterpi Charalambous dated  Oct 19,
                      2007.(Filed herewith)


31.1
                Certification of the Chief Executive Officer/Chief Financial Officer
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (Filed
                herewith).





32.1
                Certification of Officers pursuant to 18 U.S.C. Section 1350, as
                adopted
                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (Filed
                herewith).








Dated:
      November19, 2007


/s/
      Gary
      F. Kimmons


By____________________________________


Gary
      F.
      Kimmons


President,
      Chief Executive Office and


Chief
      Financial Officer





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