| **SECURITIES AND EXCHANGE COMMISSION**
**Washington, D.C.  20549** 
**FORM 10-QSB**  Mark One

[X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF	 THE SECURITIES EXCHANGE ACT OF 1934  
For the quarterly period ended         July 31, 2004
 
OR 
[   ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934   For the transition period from    to   Commission file number         0-17263 
CHAMPIONS SPORTS, INC.
(Exact name of registrant as specified in its charter)  
Delaware                        52-1401755
(State or other jurisdiction of      (I.R.S. Employer
organization)                          Identification No.) 
Suite 214, 2420 Wilson Blvd., Arlington VA 22201
(Address of principal executive offices)
(Zip code) 
(703) 526-0400
(Registrant’s telephone number, including area code) 
 Indicate by check mark whether the Registrant (1) has filed all reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that theRegistrant was required to file such reports), and (2) has been subject to suchfiling requirements for the past 90 days.  Yes     x    No
 
 As of September 13, 2004 the Registrant had a total of 8,824,658 shares ofcommon stock outstanding.

**1**   
       
**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES**
**CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**
**JULY 31, 2004 AND 2003****2**   

       
**CHAMPIONS SPORTS, Inc.**
**FORM 10-QSB**
INDEX
      
Page
  
Part I. 

Financial Information
   
Item 1.   Financial Statements
   
Condensed Consolidated Balance Sheets as of
 
  July 31, 2004(unaudited) and
 
  April 30, 2004 (audited)
 4	   
Condensed Consolidated Statements of Operations:
 
  Three months ended  
 
  July 31, 2004, and  July 31, 2003,  (unaudited) 
 5	   
Condensed Consolidated Statements of Cash Flows:
 
  Three months ended July 31, 2004, and
 
 July 31,2003 (unaudited)
 6	   
Notes to Condensed Consolidated Financial Statements

7 - 17
   
Item 2.   Management’s Discussions and
   
Analysis of Financial Condition
   
and Results of Operations
 
18
   
Item 4.   Controls and Procedures
 
20
  
Part II.

Other Information and Signatures
   
Item 4.   Submission of Matters to a Vote
   
of Security Holders
 
21
  
Item 6.   Exhibits and Reports on Form 8-K

21
   
Signatures
   
22
   
Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

23

Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

24

Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

26
**3**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES**
**CONDENSED CONSOLIDATED BALANCE SHEETS**
**JULY 31, 2004 (UNAUDITED) AND APRIL 30, 2004 (AUDITED)**   
**ASSETS**    
**July 31,**
**April 30,** 
**2004**

**2004**
 
(**UNAUDITED**)

**(AUDITED)**

**CURRENT ASSETS**
  
       Cash and cash equivalents

$       127,131 
$   120,116 
       Accounts receivable

       - 
22,713 
       Inventories

       29,323 
30,349 
       Prepaid expenses

       10,886 

6,750 
   
** Total current assets**

       167,340 
179,928    
  Property and equipment, net

       188,834 
200,939    
  Deposits

       11,052 

11,052 
   
**TOTAL ASSETS**

 $       367,226 

$    391,919 
   
**LIABILITIES AND STOCKHOLDERS’ (DEFICIT)**   
**CURRENT LIABILITIES**
  
       Accounts payable 

$         92,248 
$      92,758 
       Dividend payable on preferredstock

       350,460 
       350,460 
       Other accrued expenses

       44,432 
       38,569 
       Current portion of deferred leaseconcession

       1,746 

       2,836 
   
** Total current liabilities**

       488,886 

       484,623 
         
**TOTAL LIABILITIES**

       488,886 

       484,623 
   
**COMMITMENTS AND CONTINGENCIES**
     
**STOCKHOLDERS’ (DEFICIT)**
  
  Preferred stock, $10 par value; 56,075 shares authorized;
  
 32,450 shares issued and outstanding, respectively

       324,500 
       324,500 
  Common stock, $.001 par value; 50,000,000 shares authorized 
  
 8,824,658  shares issued and outstanding, respectively

       8,825 
       8,825 
  Additional paid-in capital

       5,850,349 
    5,850,349 
  Accumulated deficit

       (6,305,334)

   (6,276,378)
 
       (121,660)

       (92,704)
   
**TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)**

 $       367,226 

 $    391,919 
   
The accompanying notes are an integral part of these condensed consolidatedfinancial statements.

**4**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES**
**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS**
**FOR THE THREE MONTHS ENDED**
**JULY 31, 2004 AND 2003 (UNAUDITED)**   
**2004**
**2003**
OPERATING REVENUE
  
Food and beverage     

$       451,712 
$      532,647 
Merchandise, memorabilia, and consulting fees

3,135 
7,163 
Other income

2,245 

3,385 

 Total  Operating  Revenue

457,092 

543,195 
   
COSTS AND OPERATING EXPENSES
  
Cost of food and beverage sales

146,115 
159,052 
Cost of merchandise and memorabilia

1,462 
7,562 
Restaurant payroll and related costs

161,988 
179,402 
Restaurant occupancy costs

61,765 
67,366 
Other restaurant costs

84,181 
100,127 
General and administrative

18,432 
64,929 
Depreciation and amortization

12,105 

12,105 

 Total Costs and Operating Expense

486,048 

590,543 
   
NET (LOSS) BEFORE PROVISION FOR INCOME TAX 

(28,956)
(47,348)      
Provision for Income tax 

- 

- 
   
NET LOSS

(28,956)
(47,348)   
Preferred stock dividends

- 

(15,938)
   
(LOSS) APPLICABLE TO COMMON
  
STOCKHOLDERS

$       (28,956)

$       (63,286)
   
BASIC (LOSS) PER COMMON SHARE

$           (0.00)

$           (0.01)
      
WEIGHTED AVERAGE SHARES OUTSTANDING

8,824,658 

8,514,459 
   
The accompanying notes are an integral part of these condensed consolidatedfinancial statements.
  **5**    	
**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES**
**CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS**
**FOR THE THREE MONTHS ENDED JULY 31, 2004 AND 2003(UNAUDITED)**    
**2004**

**2003**

Cash flows from operating activities:
  
Net loss 

$         (28,956)
$       (47,348)
Adjustments to reconcile net income to net
  
Cash provided by  (used in) by operating activities:
  
       Depreciation and amortization

       12,105 
       12,105 
       Changes in assets and liabilities:
  
       Accounts receivable

       22,713 
       -   
       Inventories

       1,026 
       (3,179)
       Prepaid expenses

       (4,136)
       560 
       Accounts payable

       (510)
       316
       Other accrued expenses

       5,863 

       14,551 

Net cash provided by  (used in) 
  
operating activities

       8,105 

       (22,995)
   
Cash flows from investing activities:
  
       Purchases of property andequipment

       -   

       (2,930)
   
Net cash (used in) investing activities

       -   

 (2,930)
   
Cash flow from financing activities:     Principal payment on capitallease

       (1,090)

       (1,817)

Net cash (used in) financing activities

(1,090)
(1,817)
Net increase (decrease) in cash and
  
cash equivalents

       7,015 
       (27,742)      
Cash and cash equivalents - beginning of period

       120,116 

       195,101 

Cash and cash equivalents - end of period

 $        127,131 

 $       167,359 
   
Supplemental disclosures of cash flow information:
  
       Cash paid during the year forinterest

       -   

       -   
   
The accompanying notes are an integral part of these condensed consolidatedfinancial statements.

**6**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS****JULY 31, 2004 AND 2003**
**NOTE 1-     ORGANIZATION AND BASIS OFPRESENTATION**

Champions Sports, Inc., (the “Company”) aDelaware corporation, promoted a sports theme restaurant bar concept throughCompany owned and licensed operations. The Company sold the rights to theChampions brand to Marriott International, Inc. (Marriott) and became a licenseeof Champions Sports Bar Restaurants. Substantially all memorabilia sales are toMarriott. At July 31, 2004 and 2003, respectively, the Company through itssubsidiaries, owns and licenses, without a royalty fee, one Champions Sports BarRestaurant in San Antonio, Texas.The condensed consolidated unauditedinterim financial statements included herein have been prepared, without audit,pursuant to the rules and regulations of the Securities and Exchange Commission.The condensed consolidated financial statements and notes are presented aspermitted on Form 10-QSB and do not contain information included in theCompany’s annual consolidated statements and notes.  Certain informationand footnote disclosures normally included in financial statements prepared inaccordance with accounting principles generally accepted in the United States ofAmerica have been condensed or omitted pursuant to such rules and regulations,although the Company believes that the disclosures are adequate to make theinformation presented not misleading.  The results for the three months endedJuly 31, 2004 may not be indicative of the results for the entireyear.These statements reflect all adjustments, consisting of normalrecurring adjustments, which in the opinion of management, are necessary forfair presentation of the information contained herein.

**NOTE 2-**       **SUMMARY OF SIGNIFICANTACCOUNTING POLICIES**     

Principles of ConsolidationThe condensedconsolidated financial statements include the accounts of the Company and itssubsidiaries. All material intercompany transactions have been eliminated inconsolidation.      Property andEquipmentProperty and equipment are stated at cost. Depreciation andamortization is computed from the date property is placed in service using thestraight-line method over estimated useful lives asfollows:
 
Life
  
Furniture and equipment

5-15 years  
Leasehold improvements

Remaining term of the lease 
Depreciation and amortization expense was $12,105 forthe three months ended July 31, 2004 and 2003, respectively.

**7**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-**       **SUMMARY OF SIGNIFICANTACCOUNTING POLICIES (CONTINUED)**

InventoriesInventories consist of goods andsupplies held for sale in the ordinary course of business and are stated at thelower of cost, determined on the first-in-first-out basis, or market. Thecomponents of inventories at July 31, 2004 were asfollows:
 
2004
 
Restaurant food and beverage

$    22,188 
Promotional merchandise for sale to
  
 restaurant customers

7,135
  
$    29,323 
Net (Loss) Per ShareHistorical net (loss) percommon share is computed using the weighted average number of common sharesoutstanding.  Diluted earnings per share (EPS) includes additional dilution fromcommon stock equivalents, such as stock issuable pursuant to the exercise ofstock options and warrants.  Common stock equivalents were not included in thecomputation of diluted earnings per share when the Company reported a lossbecause to do so would be antidilutive for periods presented.Thefollowing is a reconciliation of the computation for basic and dilutedEPS:
  
**July 31,** 
**July 31,** 
**2004**
 
**2003**
 
Net loss
 
$     (28,956)
 
$     (63,286)
 
Weighted-average common shares

Outstanding (Basic)
 
8,824,658  
8,514,459  
Weighted-average common stock

Equivalents
 
Stock options
 
-  
-  
Warrants
 
- 
 
- 
 
Weighted-average common shares

Outstanding (Diluted)
 
8,824,658 
 
8,514,459 

Options and warrants outstanding to purchase stockwere not included in the computation of diluted EPS for July 31, 2004 and 2003because inclusion would have been antidilutive.

**8**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

Cash and Cash EquivalentsFor purposes of thecondensed consolidated statements of cash flows, the Company considers allhighly liquid debt instruments purchased with a maturity of three months orless, unless restricted as to use, to be cash equivalents. At various timesthroughout the periods the Company had amounts on deposit at financialinstitutions in excess of federally insured limits.IncomeTaxesThe Company has adopted the provisions of Statement of FinancialAccounting Standards No. 109 (the Statement), Accounting for Income Taxes.  TheStatement requires an asset and liability approach for financial accounting andreporting for income taxes, and the recognition of deferred tax assets andliabilities for the temporary differences between the financial reporting basesand tax bases of the Company’s assets and liabilities at enacted tax ratesexpected to be in effect when such amounts are realized or settled.Fair Value of Financial InstrumentsThe carrying amounts of theCompany’s financial instruments, including cash and cash equivalents,accounts payable, and accrued expenses, approximate fair values because of theshort maturities of these instruments.Options for CommonStockThe Company uses the intrinsic value method to account for optionsgranted to executive officers, directors and other key employees for thepurchase of common stock. No compensation expense is recognized on the grantdate, since at that date, the option price equals or is higher than the marketprice of the underlying common stock. The Company discloses the pro forma effectof accounting for stock options under the fair value method. The Company usesthe fair value method to account for options granted to advisors for thepurchase of common stock.
**9**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

Stock-Based CompensationEmployee stock awardsunder the Company’s compensation plans are accounted for in accordancewith Accounting Principles Board Opinion No. 25 (“APB 25”),“Accounting for Stock Issued to Employees”, and relatedinterpretations. The Company provides the disclosure requirements of Statementof Financial Accounting Standards No. 123, “Accounting forStock-Based Compensation” (“SFAS 123”), and relatedinterpretations.  Stock-based awards to non-employees are accounted for underthe provisions of SFAS 123 and has adopted the enhanced disclosure provisions ofSFAS No. 148 “Accounting for Stock-Based Compensation- Transition andDisclosure, an amendment of SFAS No. 123”.The Company measurescompensation expense for its employee stock-based compensation using theintrinsic-value method.  Under the intrinsic-value method of accounting forstock-based compensation, when the exercise price of options granted toemployees is less than the estimated fair value of the underlying stock on thedate of grant, deferred compensation is recognized and is amortized tocompensation expense over the applicable vesting period. In each of the periodspresented, the vesting period was the period in which the options were granted.The Company measures compensation expense for its non-employeestock-based compensation under the Financial Accounting Standards Board (FASB)Emerging Issues Task Force (EITF) Issue No. 96-18, “Accounting for EquityInstruments that are Issued to Other Than Employees for Acquiring, or inConjunction with Selling, Goods or Services”.  The fair value of theoption issued is used to measure the transaction, as this is more reliable thanthe fair value of the services received.  The fair value is measured at thevalue of the Company’s common stock on the date that the commitment forperformance by the counterparty has been reached or the counterparty’sperformance is complete. The fair value of the equity instrument is chargeddirectly to compensation expense and additional paid-in capital.

**10**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

Recent Accounting PronouncementsOn October 3,2001, the FASB issued Statement of Financial Accounting Standards No. 144,“Accounting for the Impairment or Disposal of Long-Lived Assets”(“SFAS 144”), that is applicable to financial statements issued forfiscal years beginning after December 15, 2001.  The FASB’s new rules onasset impairment supersede SFAS 121, “Accounting for the Impairment ofLong-Lived Assets and for Long-Lived Assets to Be Disposed Of,” andportions of Accounting Principles Board Opinion 30, “Reporting the Resultsof Operations.”  This Standard provides a single accounting model forlong-lived assets to be disposed of and significantly changes the criteria thatwould have to be met to classify an asset as held-for-sale. Classification asheld-for-sale is an important distinction since such assets are not depreciatedand are stated at the lower of fair value and carrying amount.  This Standardalso requires expected future operating losses from discontinued operations tobe displayed in the period (s) in which the losses are incurred, rather than asof the measurement date as presently required. The adoption of SFAS No. 144 didnot have a significant impact on the Company’s results of operations orfinancial position.In April 2002, the FASB issued SFAS No. 145,Rescission of FASB Statements No. 4, 44 and 64, Amendment of FASB Statement No.13, and Technical Corrections.  This statement rescinds SFAS No. 4, ReportingGains and Losses from Extinguishment of Debt, and an amendment of thatstatement, SFAS No. 44, Accounting for Intangible Assets of Motor Carriers, andSFAS No. 64, Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements.This statement amends SFAS No. 13, Accounting for Leases, to eliminateinconsistencies between the required accounting for sales-leaseback transactionsand the required accounting for certain lease modifications that have economiceffects that are similar to sales-leaseback transactions. Also, thisstatement amends other existing authoritative pronouncements to make varioustechnical corrections, clarify meanings, or describe their applicability underchanged conditions.  Provisions of SFAS No. 145 related to the rescissions ofSFAS No. 4 were effective for the Company on November 1, 2002 and provisionsaffecting SFAS No. 13 were effective for transactions occurring after May 15,2002.  The adoption of SFAS No. 145 did not have a significant impact on theCompany’s results of operations or financial position.

**11**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

Recent Accounting Pronouncements (Continued)InJune 2003, the FASB issued SFAS No. 146, Accounting for Costs Associated withExit or Disposal Activities.  This statement covers restructuring typeactivities beginning with plans initiated after December 31, 2002.  Activitiescovered by this standard that are entered into after that date will be recordedin accordance with provisions of SFAS No. 146.  The adoption of SFAS No. 146 didnot have a significant impact on the Company’s results of operations orfinancial position.In December 2002, the FASB issued Statement No. 148,“Accounting for Stock-Based Compensation-Transition and Disclosure, anamendment of FASB Statement No. 123”(“SFAS 148”). SFAS 148amends FASB Statement No. 123, “Accounting for Stock-BasedCompensation,” to provide alternative methods of transition for an entitythat voluntarily changes to the fair value based method of accounting forstock-based employee compensation. It also amends the disclosure provisions ofthat Statement to require prominent disclosure about the effects on reported netincome of an entity’s accounting policy decisions with respect tostock-based employee compensation. Finally, this Statement amends AccountingPrinciples Board (“APB”) Opinion No. 28, “Interim FinancialReporting”, to require disclosure about those effects in interim financialinformation. SFAS 148 is effective for financial statements for fiscal yearsending after December 15, 2002. The Company will continue to account forstock-based employee compensation using the intrinsic value method of APBOpinion No. 25, “Accounting for Stock Issued to Employees,” but hasadopted the enhanced disclosure requirements of SFAS 148.In April 2003,the FASB issued SFAS Statement No. 149, "Amendment of Statement 133 onDerivative Instruments and Hedging Activities", which amends and clarifiesfinancial accounting and reporting for derivative instruments, including certainderivative instruments embedded in other contracts (collectively referred to asderivatives) and for hedging activities under FASB Statement No. 133, Accountingfor Derivative Instruments and Hedging Activities.  This Statement is effectivefor contracts entered into or modified after June 30, 2003, except for certainhedging relationships designated after June 30, 2003.  Most provisions of thisStatement should be applied prospectively.  The adoption of this statement didnot have a significant impact on the Company’s results of operations orfinancial position.

**12**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

Recent Accounting Pronouncements (Continued)InMay 2003, the FASB issued SFAS Statement No. 150, "Accounting for CertainFinancial Instruments with Characteristics of both Liabilities and Equity". ThisStatement establishes standards for how an issuer classifies and measurescertain financial instruments with characteristics of both liabilities andequity.  It requires that an issuer classify a financial instrument that iswithin its scope as a liability (or an asset in some circumstances).  Thisstatement is effective for financial instruments entered into or modified afterMay 31, 2003, and otherwise is effective at the beginning of the first interimperiod beginning after June 15, 2003, except for mandatorily redeemablefinancial instruments of nonpublic entities, if applicable.  It is to beimplemented by reporting the cumulative effect of a change in an accountingprinciple for financial instruments created before the issuance date of theStatement and still existing at the beginning of the interim period of adoption.The adoption of this statement did not have a significant impact on theCompany’s results of operations or financial position.In November2002, the FASB issued Interpretation No. 45 ("FIN 45"), Guarantor’sAccounting and Disclosure Requirements for Guarantees, Including IndirectGuarantees of Indebtedness of Others.  FIN 45 requires a company, at the time itissues a guarantee, to recognize an initial liability for the fair value ofobligations assumed under the guarantees and elaborates on existing disclosurerequirements related to guarantees and warranties.  The recognition requirementsare effective for guarantees issued or modified after December 31, 2002 forinitial recognition and initial measurement provisions.  The adoption of FIN 45did not have a significant impact on the Company’s results of operationsor financial position.In January 2003, the FASB issued FASBInterpretation No. 46 ("FIN 46"), Consolidation of Variable Interest Entities,an Interpretation of ARB No. 51.  FIN 46 requires certain variable interestentities to be consolidated by the primary beneficiary of the entity if theequity investors in the entity do not have the characteristics of a controllingfinancial interest or do not have sufficient equity at risk for the entity tofinance its activities without additional subordinated financial support fromother parties.  FIN 46 is effective for all new variable interest entitiescreated or acquired after January 31, 2003.  For variable interest entitiescreated or acquired prior to February 1, 2003, the provisions of FIN 46 must beapplied for the first interim or annual period beginning after June 15, 2003.The adoption of FIN 46 did not have a significant impact on the Company’results of operations or financial position.

**13**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 2-     SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (CONTINUED)**

ReclassificationsCertain amounts for the threemonths ended July 31, 2003 have been reclassified to conform to the presentationof the July 31, 2004 amounts.  The reclassifications have no effect on net lossfor the three months ended July 31, 2003.

**NOTE 3-**     **COMMITMENTS ANDCONTINGENCIES**

Operatingleases     The Company leases, as tenant,restaurant space under an operating lease which expires June 30, 2005. The leaseescalates for increases in the landlord’s expenses of for increases in theConsumer Price Index, and requires additional rentals based on a percentage ofrestaurant sales over a defined amount. The lease grants the Company certainconcessions, which are amortized to lease expense over the term of thelease.Rental expense charged to expense during the three months endedJuly 31, 2004 and 2003 was $50,121 and $55,768, respectively. Future minimumpayments under the noncancellable restaurant lease as of July 31, 2004 are asfollows:

2005

$     128,480

**NOTE 4-     CAPITAL LEASE OBLIGATION**

The Company leased equipment under a capital lease.The equipment cost of $32,286 was amortized over its useful life and suchamortization was included in the depreciation and amortization expense for 2003.During 2003, the lease expired and the Company purchased the equipment.

**NOTE 5-     MARRIOTT LICENSE**

The Company is an exclusive supplier of sportsmemorabilia and a consultant to all new Champions Sports Bars located inMarriott and Renaissance Hotels worldwide. 

**14**   

**CHAMPIONS SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 6-     STOCKHOLDERS’ DEFICIT**

Common Stock The Company has 50,000,000 sharesauthorized and 8,824,658 shares issued and outstanding at July 31,2004.There were no issuances of common stock during the three monthsended July 31, 2004 and 2003, respectively..Preferred Stock TheCompany has 56,075 shares of preferred stock authorized and 32,450 shares issuedand outstanding at July 31, 2004. The Series A preferred stock requiresa dividend of 12 percent per annum, and the dividends are cumulative and are tobe accrued on the Company’s book if not paid. The dividend may be paid incommon stock of the Company at the Company’s discretion. The number ofshares comprising the dividend paid in common stock shall be determined bydividing $1.20 by the closing bid price for the common stock on the paymentdate. The Series A preferred stock is preferred in liquidation or dissolution upto the amount of their par value ($10 per share). The Series A preferred stockin 2004 converted into 15 shares of the Company’s common stock. There wereno conversions in 2003.For each of the nine fiscal years ended April 30,2004, the Company deferred payment of the annual dividend on the Series Apreferred stock. For the quarters ended July 31, 2004 and 2003, the deferral was$0 and $15,938, respectively. Preferred stock dividends in arrears at July 31,2004 aggregated $350,460 ($10.83 per preferred share).  Effective November 2003,pursuant to a board resolution, the Company cancelled its payment and/oraccruing of preferred stock dividends. Common Stock OptionsTheCompany in 1993 adopted a stock option plan, which expired on August 2, 2002.No options were exercised under the plan.  All options granted by the Companywere granted pursuant to board resolutions and not under the stock option plan.

**15**   

**CHAMPION SPORTS, INC. AND SUBSIDIARIES****NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)****JULY 31, 2004 AND2003**
**NOTE 7-     STOCK AGREEMENT**

In January 2002, the Company entered into asubscription agreement to sell 4,000,000 shares of common stock to an unrelatedparty at $0.125 per share for a total of $500,000.The purchaser paid$20,000 at the closing of the agreement and provided a promissory note for$480,000. The note is non-interest bearing and requires twenty-four monthlypayments of $20,000 each. The note is secured by the stock issued and thetransfer of such stock is restricted until the note is paid off. Certain otherrestrictions regarding the transfer of the stock also exist.Thepurchaser paid a total of $55,000 during the year ended April 30, 2002 and$5,000 during the year ended April 30, 2003, and has defaulted under the paymentterms of the note. The stock has not been issued, and the agreement wascancelled.  

**NOTE 8-     GOING CONCERN**

As shown in the accompanying condensed consolidatedfinancial statements, the Company has sustained net operating losses for thethree months ended July 31, 2004 and 2003, and has sustained large accumulateddeficits. In addition, the Company is in search of acquiring a business, orfinding a suitable merger candidate. Management has restructured theCompany and is continuing to search for a more profitable company to acquire.The Company’s future success is dependent upon its ability toachieve profitable operations and generate cash from operating activities, andupon additional financing. There is no guarantee that the Company will be ableto raise enough capital or generate revenues to sustain itsoperations.The condensed consolidated financial statements do notinclude any adjustments that might result from the outcome of thisuncertainty.

**NOTE 9-     PROVISION FOR INCOMETAXES**

Deferred income taxes will be determined using theliability method for the temporary differences between the financial reportingbasis and income tax basis of the Company’s assets and liabilities.Deferred income taxes will be measured based on the tax rates expected to be ineffect when the temporary differences are included in the Company’sconsolidated tax return.  Deferred tax assets and liabilities are recognizedbased on anticipated future tax consequences attributable to differences betweenfinancial statement carrying amounts of assets and liabilities and theirrespective tax bases.

At July 31, 2004, deferred tax assets consist of thefollowing:                             

Net operating loss carryforwards        

$1,413,600  
Less:  valuation allowance

 (1,413,600)
  
$      -0-     
 
At July 31, 2004, the Company had federal netoperating loss carryforwards in the approximate amounts of $4,039,000 availableto offset future taxable income.  The Company established valuation allowancesequal to the full amount of the deferred tax assets due to the uncertainty ofthe utilization of the operating losses in future periods.

**16**   

**Item 2. Managements Discussion and Analysis of Financial Condition andResults of Operations**
THERE IS SUBSTANTIAL DOUBT ABOUT THE COMPANY’S ABILITY TO CONTINUE AS AGOING CONCERN DUE TO RECURRING LOSSES AND WORKING CAPITAL SHORTAGES, WHICH MEANSTHAT THE COMPANY MAY NOT BE ABLE TO CONTINUE OPERATIONS UNLESS IT OBTAINSADDITIONAL FUNDING.  THE COMPANY IS ACTIVELY   PURSUING MERGER OR ACQUISITIONCANDIDATES AND OTHER FINANCING POSSIBILITIES TO MEET ITS LIQUIDITY NEEDS.  THEREIS NO ASSURANCE THAT THE COMPANY WILL BE ABLE TO STRUCTURE A MERGER ORACQUISITION, OR RAISE ADDITIONAL FINANCING TO CONTINUE OPERATIONS ON TERMSSATISFACTORY TO THE COMPANY
Results of Operation
       For the three months ended July 31,2004, the Company’s net loss was $28,956. The Company’s total assetsdecreased by  $24,693 to $367,226 from $391,919 at April 30, 2004.
       For the three months ended July 31,2003, the Company’s net loss was $47,348 and the net loss available tocommon shareholders was $63,286, ($0.01) per common share. The Company’stotal assets decreased by $34,297 to $452,869 from $487,166 at April 30, 2003
Revenues
       The Company’s total revenueswere $457,092 for the three months ended July 31, 2004 versus $543,195 for thethree-month period ended July 31, 2003, a decrease of $86,103 or 15.9% Bycomponent, food and beverage sales decreased 15.2% from the previous year.  Thisdecrease in food and beverage sales is attributed to a decrease in customervolume due a decline in convention and tourism in San Antonio.  Merchandise,memorabilia and consulting revenues were $3,135 for the three months ended July31, 2004 compared to $7,163 for the three months ended July 31, 2003.  Otherincome represented less than 1.0% of total revenues for the three months endedJuly 31, 2004 and 2003.
Expenses
       Cost of food and beverage was 32.3%and 29.9% of  related sales for the three months ended July 31, 2004 and 2003.This increase is attributed to higher wholesale prices, as there was noincreases in selling prices during the three month period. Cost of merchandiseand memorabilia sales for the three months ended July 31, 2004  was $1,462compared to $7,562 in the preceding year.  Restaurant payroll and related costswere 35.9% of related food and beverage sales for the three months ended July31, 2004 and 33.7% for the three months ended July 31, 2003.  Restaurantoccupancy costs were $61,765 or 13.7% of food and beverage sales compared to$67,366 or 12.7% of related sales during the three months ended July 31, 2003.This decrease in occupancy costs is attributed to the percentage paid to thelandlord in common area charges and base rent. Other restaurant costs were 18.6%of related food and beverage sales for the three months ended July 31, 2004compared to 18.8% of related sales during the three months ended July 31, 2003.General and administrative expense for the Company’s corporate office was4.0% of the Company’s total revenues for the three months ended July 31,2004 compared to 12.0% of total revenues for the three months ended July31,2003.  Depreciation and amortization expense were constant at approximately2.7% of the Company’s total revenues for the three months ended July 31,2004 compared to 2.2% in the comparable period. **17**   

Liquidity and Capital Resources
       The Company’s cash position asof July 31, 2004 was $127,131 compared to $120,116 on April 30, 2004. For thethree month period, the Company’s operations provided $7,015 in cash. TheCompany used $1,090 for payment of a capital lease. The Company met itsliquidity needs from its cash reserves and from the cash flow from its SanAntonio location.
The Company’s cash position as of July 31, 2003 was $167,359 compared to$195,101 on April 30, 2003 a decrease of $27,742.  For the three month period,the Company’s operations used $22,995 in cash in excess of revenues. TheCompany purchased equipment for it San Antonio location for $2,930 and used$1,817 for the payment of its capital lease. The Company met its liquidity needsduring the period from its cash reserves and cash flow provided from its SanAntonio location.
       The Company’s working capitalwas a negative $321,546 on July 31 2004 and a negative $304,695 on April 30,2004.
Stockholder’s equity was a negative $121,660 as of July 31, 2004 comparedto a negative $92,704 as of April 30, 2004. 
Other     
        The Company is facing liquidity problems and is uncertain that it will be able to continue operations without an infusion of cash.  The Company continues to review and evaluate its operations and priorities.  The Company is actively   pursuing merger or acquisition   candidates and other financing possibilities to meet its liquidity needs.  There is no assurance that the Company will be able to structure a merger or acquisition, or raise additional financing to continue operations on terms satisfactory to the Company.	

**       Furthermore, The Company’sindependent auditor has expressed substantial doubt that the Company cancontinue as a going concern.****18**   

**SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS**
       This document contains"forward-looking statements" (within the meaning of the Private SecuritiesLitigation Act of 1995) that inherently involve risk and uncertainties.  TheCompany generally uses words such as "believe," "may," "could," "will,""intend,"  "expect,"  "anticipate,"  "plan," and similar expressions to identifyforward-looking statements.  One should not place undue reliance on theseforward-looking statements.  The Company’s actual results could differmaterially from those anticipated in the forward-looking statements for manyunforeseen factors, which may include, but are not limited to, changes ingeneral economic conditions, the ongoing threat of terrorism, customeracceptance of products offered, other general competitive factors, ability tohave access to financing sources on reasonable terms and other risks that aredescribed in this document. Although the Company believes the expectationsreflected in the forward-looking statements are reasonable, they relate only toevents as of the date on which the statements are made, and the Company’sfuture results, levels of activity, performance or achievements may not meetthese expectations.  The Company does not intend to update any of theforward-looking statements after the date of this document to conform thesestatements to actual results or to changes in the Company’s expectations,except as required by law.
Item 4.     CONTROLS AND PROCEDURES
       Disclosure controls are proceduresthat are designed with the objective of ensuring that information required to bedisclosed in Company’s reports under the Securities Exchange Act of 1934,such as this Form 10Q-SB, is reported in accordance with the Securities andExchange Commission’s rules.  Disclosure controls are also designed withthe objective of ensuring that such information is accumulated and communicatedto management, including the Chief Executive Officer and Chief Financial Officeras appropriate to allow timely decisions regarding required disclosure.
       Within the 90 days prior to the dateof this report, the Company carried out an evaluation under  the  supervisionand  with  the participation of the Company’s  management,  including theCompany’s Chief  Executive  Officer  and  Chief  Financial  Officer,   ofthe effectiveness of  the  design  and   operation  of  the  Company’sdisclosure  controls  and  procedures  pursuant  to  the  Securities ExchangeAct Rule  13a-14.  Based upon that evaluation, the Chief Executive Officer andChief Financial Officer concluded that the Company’s disclosure controlsand procedures are effective in timely alerting them to material  informationrelating  to the  Company (including  its  consolidated  subsidiaries)  requiredto be in the Company’s periodic SEC filings. There were no significantchanges in the Company’s internal controls or in other factors that couldsignificantly affect these controls subsequent to the date of theirevaluation.
       Certifications of the Chief ExecutiveOfficer and Chief Financial Officer regarding, among other items, disclosurecontrols and procedures are included immediately after the signature section ofthis Form 10Q-SB.**19**   

**Part II.   Other Information**
**Item 4.  Submission of Matters to A Vote of Security Holders**
       None
**Item 6.  Exhibits and Reports on Form 8-K**
       Form 8-K was filed on June 28, 2004relating to a change in the Company’s independent accountant. 
       Form 8-K/A was filed on August 13,2004 amending the Form 8-K filed on June 28, 2004 relating to a change in theCompany’s independent accountant.**20**   

SIGNATURES
Pursuant to the requirements of Securities Exchange Act of 1934, the registranthas duly caused this report to be signed on its behalf by the undersignedhereunto duly authorized.
 
**CHAMPIONS Sports, Inc.**
      
/s/ James Martell
  
James Martell
  
Chairman, President and Chief Executive Officer
     
/s/ James E. McCollam
  
James E. McCollam
  
Corporate Secretary, Chief Accounting
  
Officer and Controller
 

September 13, 2004**21**   

CERTIFICATION OF CHIEF EXECUTIVE OFFICER
Section 302 Certification
I, JAMES MARTELL, certify that:
(1) I have reviewed this quarterly report on Form 10Q-SB of CHAMPIONS SPORTS,INC., a Delaware corporation (the "registrant");
(2) Based on my  knowledge,  this  quarterly  report does not contain any untruestatement of a material fact or omit to state a material fact  necessary to makethe statements made, in light of the  circumstances  under which such statementswere made, not  misleading  with respect to the period covered by this quarterlyreport;
(3)  Based on my  knowledge,  the  financial  statements,  and  other  financialinformation  included in this quarterly  report,  fairly present in all materialrespects the financial  condition,  results of operations  and cash flows of theregistrant as of, and for, the periods presented in this quarterly report;
(4)  The  registrant’s  other  certifying  officers  and I areresponsible  for establishing and maintaining  disclosure  controls andprocedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for theregistrant and have:
       (a) Designed such disclosure controlsand procedures to ensure that material information relating to the registrant,including its consolidated     subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this quarterlyreport is being      prepared;
       (b) Evaluated the effectiveness of theregistrant’s disclosure controls and  procedures  as of a date  within 90days prior to the  filing  date of this  quarterly report (the "EvaluationDate"); and
       (c)  Presented  in  this  quarterlyreport  our  conclusions   about  the effectiveness  of the  disclosurecontrols  and  procedures  based  on our evaluation as of the EvaluationDate;
(5) The registrant’s  other certifying  officers and I have disclosed,based on our most recent evaluation, to the registrant’s auditors and theaudit committee of the  registrant’s  board of directors (or personsperforming  the equivalent functions):
       (a) all  significant  deficiencies  inthe design or  operation of internal      controls which could adversely affectthe  registrant’s  ability to record,      process,  summarize and reportfinancial data and have  identified for the      registrant’s auditors anymaterial weaknesses in internal controls; and
       (b) any fraud,  whether or notmaterial,  that involves management or other      employees  who  have  asignificant  role  in  the  registrant’s  internal      controls; and
(6) The  registrant’s  other  certifying  officers and I have  indicatedin this quarterly report whether there were significant  changes in internalcontrols or in other factors that could significantly affect internal controlssubsequent to the date of our most recent  evaluation,  including any correctiveactions with regard to significant deficiencies and material weaknesses.
Date:  September 13, 2004
                   By:
/s/ JAMES MARTELL
 
JAMES MARTELL

       

Chief Executive Officer

       
 
**22**   

CERTIFICATION OF CHIEF FINANCIAL OFFICER
Section 302 Certification
I, JAMES E. MCCOLLAM, certify that:
(1) I have reviewed this quarterly report on Form 10Q-SB of CHAMPIONS SPORTS,INC., a Delaware corporation (the "registrant");
(2) Based on my knowledge, this  quarterly  report does not contain any untruestatement of a material fact or omit to state a material fact  necessary to makethe statements made, in light of the  circumstances  under which such statementswere made, not  misleading  with respect to the period covered by this quarterlyreport.
(3) Based on my  knowledge,  the  financial  statements,  and  other  financialinformation  included in this quarterly  report,  fairly present in all materialrespects the financial  condition,  results of operations  and cash flows of theregistrant as of, and for, the periods presented in this quarterly report; 
(4)  The  registrant’s  other  certifying  officers  and I areresponsible  for establishing and maintaining  disclosure  controls andprocedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for theregistrant and have:
       (a)  Designed  such  disclosurecontrols  and  procedures  to ensure  that     material information relating tothe registrant, including its consolidated     subsidiaries,  is  made  knownto  us by  others  within  those  entities,     particularly  during  the periodin which  this  quarterly  report is being     prepared;
       (b) Evaluated the effectiveness of theregistrant’s disclosure controls and     procedures  as of a date  within90 days prior to the  filing  date of this     quarterly report (the "EvaluationDate"); and
       (c)  Presented  in  this  quarterlyreport  our  conclusions   about  the effectiveness  of the  disclosurecontrols  and  procedures  based  on our evaluation as of the EvaluationDate;
(5) The registrant’s  other certifying  officers and I have disclosed,based on our most recent evaluation, to the registrant’s auditors and theaudit committee of the  registrant’s  board of directors (or personsperforming  the equivalent functions):
       (a) all  significant  deficiencies  inthe design or  operation of internal     controls which could adversely affectthe  registrant’s  ability to record,     process,  summarize and reportfinancial data and have  identified for the     registrant’s auditors anymaterial weaknesses in internal controls; and**23**   

       (b) any fraud,  whether or notmaterial,  that involves management or other     employees  who  have  asignificant  role  in  the  registrant’s  internal     controls; and
(6) The  registrant’s  other  certifying  officers and I have  indicatedin this quarterly report whether there were significant  changes in internalcontrols or in other factors that could significantly affect internal controlssubsequent to the date of our most recent  evaluation,  including any correctiveactions with regard to significant deficiencies and material weaknesses.
Date:  September 13, 2004
       
By:
/s/ JAMES E. McCOLLAM
 
JAMES E. McCOLLAM
 
Chief Financial Officer
  
**24**   
 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002	
In connection with the annual report of Champions Sports, Inc. (the "Company")on Form 10-QSB for the three months ended July 31, 2004 as filed with theSecurities and Exchange Commission on the date hereof (the "Report"), each ofthe undersigned, in the capacities and on the dates indicated below, herebycertifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906of the Sarbanes-Oxley Act of 2002, that to their knowledge:

1.      

The Report fully complies with the requirements of Section 13(a) or 15(d) of theSecurities Exchange Act of 1934; and 

 

2.      

The information contained in the Report fairly presents, in all materialrespects, the financial condition and results of operation of the Company. 

Dated: September 13, 2004

By:  

/s/ James M. Martell

  

  

James M. Martell, Chief Executive Officer 

Dated: September 13, 2004

By:  

/s/ James E. McCollam 

  

  

James E. McCollam, Chief Financial Officer 

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