SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB

(Mark One)

   [X] Quarterly report under Section 13 or 15(d) of the Securities Exchange Act
of 1934 for the quarterly period ended March 31, 2001.

   [  ]  Transition report under Section 13 or 15(d) of the Securities Exchange
Act of 1934 for the transition period from              to               .
                                           ------------    --------------


         Commission file number:33-24108D


                                TRSG CORPORATION
        (Exact name of small business issuer as specified in its charter)



              DELAWARE                                  87-045382
             ----------                                -----------
  (State or other jurisdiction of         (I.R.S. Employer Identification No.)
   incorporation or organization)



             500 East Cheyenne Avenue, North Las Vegas, Nevada 89030
            --------------------------------------------------------
               (Address of principal executive office) (Zip Code)


                                 (702) 399-4328
                          -----------------------------
                           (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 XX           No
                                        --             ----


         The number of outstanding shares of the issuer's common stock, $0.001
par value (the only class of voting stock), as of May 1, 2001 was 17,810,308.




<PAGE>






                                TABLE OF CONTENTS

                          PART I- FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS..................................................3

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.............4


                           PART II- OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS......................................................6

ITEM 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS.............................6

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K......................................9

SIGNATURES....................................................................10

INDEX TO EXHIBITS.............................................................11










                 [THIS SPACE HAS BEEN INTENTIONALLY LEFT BLANK]










                                        2

<PAGE>



                         PART I - FINANCIAL INFORMATION


ITEM 1.           FINANCIAL STATEMENTS

As used herein, the term "Company" refers to TRSG Corporation., a Delaware
corporation, and its subsidiaries and predecessors unless otherwise indicated.
Consolidated, unaudited, condensed interim financial statements including a
balance sheet for the Company as of the quarter ended March 31, 2001 and
statements of operations, and statements of cash flows for the interim period up
to the date of such balance sheet and the comparable period of the preceding
year are attached hereto as Pages F-1 through F- 10 and are incorporated herein
by this reference.






                      [THIS SPACE LEFT BLANK INTENTIONALLY]




                                        3

<PAGE>






                                TRSG CORPORATION
                                    --------

                              FINANCIAL STATEMENTS
                                    ---------

                                 MARCH 31, 2001



                                       F-1

<PAGE>



                               TRSG CORPORATION .


                                  - CONTENTS -









                                                                     PAGE NUMBER

Financial Statements:

    Balance Sheet                                                        F-3 & 4

    Statement of Operations                                                  F-5

    Statement of Changes in Stockholders' Equity (Deficit)                   F-6

    Statement of Cash Flows                                              F-7 & 8

    Notes to Financial Statements                                       F-9 & 10

                                       F-2

<PAGE>



                                TRSG CORPORATION
                                  BALANCE SHEET




                                     ASSETS

                                                         MARCH 31,  DECEMBER 31,
                                                          2001         2000
                                                      ------------- ------------


  Cash and cash equivalents                              $ 5,021           -
     Accounts receivable:
        Trade                                             45,594           -
        Related party                                    360,264           -
        Other                                             22,888           -
     Inventories                                         215,703           -
     Prepaid expenses                                     50,085           -
                                                     -----------   -------------

             Total current assets                        699,555

  Property and equipment -                               430,330           -
     Less accumulated depreciation and amortization     (283,043)          -
                                                     -----------   -------------

                                                         147,287           -

  OTHER ASSETS:
     Goodwill, net of accumulated amortization
        of $94,398 and $-0-, respectively              1,257,634           -
     Other                                                35,410           -
                                                     -----------   -------------

                                                       1,293,044           -
                                                     -----------   -------------
                                                     $ 2,139,886     $     -
                                                     ===========   =============


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



                                       F-1

<PAGE>


















                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
                 ----------------------------------------------

                                                MARCH 31,         DECEMBER 31,
                                                  2001               2000
                                              -------------      ------------

CURRENT LIABILITIES:
   Notes payable                               $    115,000       $      -
   Deferred revenue                                  63,203              -
   Accounts payable:
      Trade                                         469,479            10,290
      Commissions                                    66,833              -
   Settlement payable                                40,000           618,970
   Accrued expenses                                  47,597              -
                                              -------------      ------------

           Total current liabilities                802,112           629,260


STOCKHOLDERS' EQUITY (DEFICIT):
   Preferred stock - $.001 par value
      Authorized - 5,000,000 shares
      No shares issued and outstanding
   Common stock, - $.001 par value
      Authorized - 200,000,000 shares
      Issued and outstanding -
        17,810,308 and 2,368,988 shares
        at March 31, 2001 and
        December 31, 2000, respectively              17,810             2,369
   Additional paid-in capital                     1,720,425           200,975
   Accumulated deficit                             (400,461)         (832,604)
                                              -------------      ------------
                                                  1,337,774          (629,260 )
                                              -------------      ------------

                                                $ 2,139,886       $     -
                                              =============      ============


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



                                       F-2

<PAGE>



                                TRSG CORPORATION
                             STATEMENT OF OPERATIONS
                                   (UNAUDITED)

                                                    THREE MONTHS ENDED
                                           ----------------------------------
                                            MARCH 31,              MARCH 31,
                                              2001                    2000
                                           ------------          ------------

SALES                                      $    703,797           $        -

COST OF SALES                                   140,964                    -
                                           ------------          ------------

GROSS PROFIT                                    562,833                    -

SELLING, GENERAL AND                            699,578                53,606
                                           ------------          ------------
   ADMINISTRATIVE EXPENSES

LOSS FROM OPERATIONS                           (136,745)              (53,606)

OTHER INCOME (EXPENSE):
   Interest expense                              (4,313)              (14,715)
   Gain on settlement                           568,970                    -
   Other                                          4,231                    -
                                           ------------          ------------

                                                568,888               (14,715)
                                           ------------          ------------

NET INCOME(LOSS)                           $    432,143           $   (68,321)
                                           ============          ============

BASIC EARNINGS ( LOSS) PER SHARE           $        .03           $      (.02)
                                           ============          ============

WEIGHTED AVERAGE SHARES OUTSTANDING          15,295,601             3,373,769
                                           ============         =============

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

                                       F-3

<PAGE>



                                TRSG CORPORATION
             STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
                                   (UNAUDITED)








                        THREE MONTHS ENDED MARCH 31, 2001
                        ---------------------------------
<TABLE>
<CAPTION>
                                                                                    ADDITIONAL
                                               COMMON                                PAID-IN             ACCUMULATED
                                               SHARES             AMOUNT             CAPITAL              DEFICIT          TOTAL
                                          -------------       ------------       --------------       -------------    ------------
<S>                                      <C>              <C>                   <C>                  <C>              <C>
         BALANCE -January 1, 2001            2,368,988     $         2,369        $     200,975       $   (832,604 )   $   (629,260)

         Stock issued for cash                 826,500                 826              265,934              -              266,760

         Stock issued for services           1,166,160               1,166               42,834              -               44,000

         Stock issued for acquisition       13,448,660              13,449            1,210,682              -            1,224,131

         Net income                              -                   -                    -                432,143          432,143
                                          -------------       ------------       --------------       -------------    ------------

         BALANCE - March 31, 2001           17,810,308      $       17,810         $  1,720,425       $   (400,461 )    $ 1,337,774
                                          ============      ==============         ============       ============      ===========
</TABLE>


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

                                       F-4

<PAGE>



                                TRSG CORPORATION
                             STATEMENT OF CASH FLOWS
                                   (UNAUDITED)
                                                           THREE MONTHS ENDED
                                                    ----------------------------
                                                        MARCH 31,     MARCH 31,
                                                         2001           2000
                                                    -------------   ------------
CASH FLOWS FROM OPERATING ACTIVITIES:
   Net income (loss)                                  $ 432,143     $  (68,321)
   Adjustments to reconcile net income (loss)
      to net cash from (to) operating activities:
        Depreciation and amortization                    33,335            -
        Stock issued for services                        44,000            -
   Changes in operating assets and liabilities
   which increase (decrease) cash flow:
         Accounts receivable                            (15,918)        (3,750)
         Inventories                                     (9,992)           -
         Prepaid expenses                                84,993            -
         Accounts payable                               (52,948)        26,234
         Accrued expenses                                47,597            -
         Deferred revenue                              (229,881)           -
                                                   -------------   ------------

                                                        (98,814)        22,484
                                                   -------------   ------------

    Net cash from (to) operating activities             333,329        (45,837)

CASH FLOWS FROM INVESTING ACTIVITIES:
   Capital expenditures                                  (2,000)      (480,000)
   Purchase of TRSG, Inc.                              (350,000)          -
   Advances to related party                           (360,264)          -
   Cash received in acquisition                           2,196           -
                                                   -------------   ------------

     Net cash to investing activities                  (710,068)       (480,000

CASH FLOWS FROM FINANCING ACTIVITIES:
   Proceeds from issuance of stock                      266,760        510,713
   Proceeds from issuance of debt                       115,000          -
                                                   -------------   ------------

      Net cash from financing activities                381,760        510,713
                                                   -------------   ------------

NET INCREASE (DECREASE)
    IN CASH EQUIVALENTS                                   5,021        (15,124)

CASH AND CASH EQUIVALENTS:
   BALANCE - beginning of period                          -             16,471
                                                   -------------   ------------

BALANCE - end of period                             $     5,021    $     1,347
                                                   =============   ============

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

                                       F-5

<PAGE>



                                TRSG CORPORATION
                       STATEMENT OF CASH FLOWS - CONTINUED
                                   (UNAUDITED)

                             SUPPLEMENTAL DISCLOSURE


                                                         THREE MONTHS ENDED
                                               ---------------------------------
                                                  MARCH 31,          MARCH 31,
                                                   2001                2000
                                               -------------       -------------

         CASH PAID FOR INTEREST                $       3,750         $      -
                                               =============       ===========

         CASH PAID FOR TAXES                   $         -           $      -
                                               =============       ===========


                   NONCASH INVESTING AND FINANCING ACTIVITIES

         STOCK ISSUED FOR ACQUISITION          $   1,224,131         $      -
                                               =============       ===========






                                       F-6

<PAGE>

                                TRSG CORPORATION
                          NOTES TO FINANCIAL STATEMENTS
                                 MARCH 31, 2001


          NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

               The balance sheet as of March 31, 2001 and the related statements
               of operations, changes in stockholders' equity, and cash flows
               for the three months ended March 31, 2001 and 2000 are unaudited.
               In the opinion of management, the information reflects all
               adjustments (consisting solely of normal recurring adjustments)
               that are necessary to a fair presentation of the financial
               statements. The results of operations for the three months ended
               March 31, 2001 and 2000 are not necessarily indicative of the
               results to be expected for the whole year.

               Certain amounts in 2000 have been reclassified to conform to the
               2001 financial statement presentation.


          NOTE 2- BUSINESS COMBINATION:

               On January 11, 2001, the Company obtained substantially all of
               the assets and operations of Gateway Distributors, Ltd.
               ("Gateway") in exchange for 13,448,660 shares of common stock.
               Gateway is a publicly held company and is a distributor of
               vitamin and nutritional supplements, health foods, cleaning and
               skin care products mainly in the United States, Canada, and
               Japan. As a result of this transaction, TRSG, Corporation became
               a subsidiary of Gateway and is consolidated in its financial
               statements. The transaction was accounted for under the purchase
               method of accounting, therefore, assets and liabilities were
               recorded on their fair values at the date of acquisition.
               Operating results have been included in the Company's statement
               of operations from the date of acquisition. The Company recorded
               $350,000 in costs in excess of net assets acquired, which are
               being amortized over 15 years.


          NOTE 3 - NOTES PAYABLE:

               At March 31, 2001, the Company had $115,000 of notes payable to
               certain individuals. Both notes bear interest at a fixed rate of
               15%, are unsecured and due within one year.








                                       F-7

<PAGE>

                                TRSG CORPORATION
                    NOTES TO FINANCIAL STATEMENTS - CONTINUED
                                 MARCH 31, 2001

          NOTE 4 - SETTLEMENT PAYABLE:

               On December 29, 2000, the Company obtained a settlement on the
               judgment against it of $618,970 for $50,000. The obligation was
               satisfied and resulted in a gain on settlement of $568,970 in the
               current period ended March 31, 2001.

          NOTE 5 - ADDITIONAL FOOTNOTES INCLUDED BY REFERENCE:

               Except as indicated in Notes above, there have been no other
               material changes in the information disclosed in the notes to the
               financial statements included in the Company's Annual Report on
               Form 10-KSB for the year ended December 31, 2000. Therefore,
               these footnotes are included by reference. In addition, the
               footnotes for inventory, property and equipment and amortization
               of Gateway Distributors, LTD. December 31, 2000 10-KSB should
               also be referred to due to the acquisition per Note 2.







                      [THIS SPACE INTENTIONALLY LEFT BLANK

                                       F-8

<PAGE>



         ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
         AND RESULT OF OPERATION

         General

         As used herein the term "Company" refers to TRSG Corporation., a
         Delaware corporation, its subsidiaries and predecessors, unless the
         context indicates otherwise. The Company was originally incorporated in
         the State of Delaware on January 11, 1988.

         On January 11, 2001, the Company issued 13,448,660 shares of its common
         stock to Gateway Distributors, Inc. ("Gateway") in exchange for
         substantially all of the assets and operations of Gateway. As a result
         of this transaction, the Company is now a 75.5% owned subsidiary of
         Gateway.

         The Company's products are marketed through network marketing within
         the United States and wholesale personal import sales outside of the
         United States. Network marketing enables the Company's independent
         distributors in the United States to earn profits by selling the
         Company's products to retail consumers. Distributors may also develop
         their own distributor downline organizations by sponsoring others to do
         business in any market where the Company operates, entitling the
         sponsors to receive overrides or commissions (cash incentives,
         including royalties and bonuses) on product sales within their downline
         organizations.

         The Company believes that through special blends, whole foods such as
         grains and vegetables can be combined to help produce optimum health.
         Recent studies reveal that prevention through health maintenance is a
         key to enjoying a healthy lifestyle. However, health challenges today
         are at an all-time high. The need for proper nutrition has never been
         greater. The Company markets whole food products based on the
         proposition that pure, natural, unprocessed, unpreserved, unsprayed,
         simple, organic foods provide whole food nutrition. The Company
         believes that whole food nutrition is the key, the answer, and the
         solution to creating a long healthy life. The health care products that
         the Company sells are intended to provide nutritional supplementation
         to the product's users. The products are not intended to diagnose,
         treat, cure or prevent any disease.

         Results of Operations

         Sales for the quarter ended March 31, 2001, were $703,797 compared to
         $0 for the same period in 2000. The Company's revenues are attributable
         to acquiring substantially all the assets of Gateway during the quarter
         ended March 31, 2001. Consequently, the revenues are not comparable for
         the same period in 2000. The Company currently has 3,000 to 4,000 back
         orders and expects to be able to fill those orders upon obtaining the
         necessary financing. The Company expects to obtain the necessary
         financing through a pending private placement of its common stock.

         Costs of sales were $140,964 for the quarter ended on March 31, 2001,
         compared to $0 for the comparable period in 2000. Cost of sales are not
         comparable for the same period in 2000 because the  Company only




                                        4

<PAGE>



         began its current operations in the quarter ended March 31, 2001.

         Selling, general, and administrative expenses were $699,578 for the
         quarter ended on March 31, 2001 and $53,606 for the comparable period
         in 2000. Selling, general, and administrative expenses are not
         comparable for the quarters ended March 31, 2001 and 2000 because the
         Company acquired its current operation in the current quarter.

         Net income was $432,143 during the quarter ended on March 31, 2001,
         compared to a net loss of $68,321 for the comparable quarter in 2000.
         The Company's net income for the quarter ended March 31, 2001, is the
         result of a $568,970 gain due to debt settlement by the Company.

         Liquidity and Capital Resources

         The Company had a net working capital deficit of $102,557 for the
         quarter ended March 31, 2001, as compared to a $629,260 deficit at the
         end of December 31, 2000. The Company's working capital deficit
         decreased as a result of the settlement of debt in the amount of
         $618,970 for $50,000.

         Cash flow provided from operations was $333,329 for the quarter ended
         March 31, 2001, compared to cash flow used in operations of $45,837 for
         the comparable period in 2000.

         Negative Cash flow in investing activities for the quarter ended March
         31, 2001 was $710,068, compared with a negative cash flow from
         investing activities of $480,000 for the comparable period in 2000.

         Cash flow generated from financing activities was $381,760 for the
         quarter ended March 31, 2001 as compared to $510,713 for the comparable
         period in 2000.

         Due to the Company's expected cash flow fluctuations, the Company may
         experience occasional cash flow shortages. To satisfy its cash
         requirements, including the debt service, the Company must periodically
         raise funds from external sources. This may involve the Company
         conducting exempt offerings of its equity securities.

         Impact of Inflation

         The Company believes that inflation has had a negligible effect on
         operations over the past two years. The Company believes that it can
         offset inflationary increases in the cost of materials and labor
         through increased sales and improved operating efficiency.

         Capital Expenditures

         The Company spent $480,000 on capital expenditures during the period
covered by this report.

                                        5

<PAGE>

         Income Tax Expense (Benefit)

         The Company's income tax benefits may be limited to the losses
         sustained since January 12, 2001 due to the change of management.

         Going Concern

         The Company's ability to continue as a going concern is an issue raised
         as a result of an accumulated deficit of $400,461 as of March 31, 2001.
         The Company's ability to continue as a going concern is subject to the
         ability of the Company to obtain a profit and /or obtaining the
         necessary funding from outside sources. Management is committed to
         taking the necessary steps to ensure the Company remains a going
         concern. Management's plan to address the Company's ability to continue
         as a going concern includes: (1) obtaining additional funding from the
         sale of the Company's securities; (2) increasing sales; (3) obtaining
         loans and grants from various financial institutions where possible.
         Although management believes that it will be able to obtain the
         necessary funding to allow the Company to remain a going concern
         through the methods discussed above, there can be no assurances that
         such methods will prove successful.

                           PART II - OTHER INFORMATION

         ITEM 1. LEGAL PROCEEDINGS

         Cynthia M. Maleski, Insurance Commissioner of the Commonwealth of
         Pennsylvania v. Jutland Enterprises, Inc. - On July 5, 1994, Maleski,
         in her capacity as statutory liquidator of Corporate Life Insurance
         Company, filed an action against the Company in the Commonwealth Court
         of Pennsylvania No. 294 M.D. 1994. That court entered a Default
         Judgement on December 28, 1994 against the Company in the amount of
         $300,000 plus 10% interest from October 8, 1993, plus attorney's fees
         and costs. On May 8, 1995, a suit was filed in the Superior Court of
         New Jersey, Somerset County, Docket No. SOM-L-871-95 seeking to enforce
         the Pennsylvania judgement. On June 7, 1996, judgement was granted by
         the New Jersey Court in the amount of $398,884.36 plus costs and
         attorney's fees.

         On December 29, 2000, the plaintiff agreed to accept a cash settlement
         in the sum of $50,000 in complete settlement of the above judgment. On
         March 21, 2001, the settlement agreement was amended to allow the
         $50,000 to be paid in installments. The Company satisfied this debt
         prior to March 31, 2001.

         ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS

         On January 11, 2001, the Company issued 13,448,660 shares of its common
         stock to Gateway Distributors Ltd. in consideration for substantially
         all of the assets of Gateway pursuant to section

                                        6

<PAGE>

         4(2) of the Securities Act of 1933 in an isolated private transaction
         by the Company which did not involve a public offering. The Company
         made this offering based on the following factors: (1) The issuance was
         an isolated private transaction by the Company which did not involve a
         public offering, being made to one corporation for the purchase of
         property; (2) there was only one offeree which was issued stock for
         property; (3) the offeree has not resold the stock but has continued to
         hold it since the date of issue; (4) there were no subsequent or
         contemporaneous public offerings of the stock; (5) the stock was not
         broken down into smaller denominations; and (6) the negotiations for
         the sale of the stock took place directly between the offeree and the
         Company.

         On January 11, 2001, the Company issued 500,000 shares of its common
         stock to Hudson Consulting Group, Inc. in exchange for consulting
         services valued at $25,000 pursuant to section 4(2) of the Securities
         Act of 1933 in an isolated private transaction by the Company which did
         not involve a public offering. The Company made this offering based on
         the following factors: (1) The issuance was an isolated private
         transaction by the Company which did not involve a public offering,
         being made to one entity for services rendered; (2) there was only one
         offeree who was issued stock for services rendered; (3) the offeree has
         not resold the stock but has continued to hold it since the date of
         issue; (4) there were no subsequent or contemporaneous public offerings
         of the stock; (5) the stock was not broken down into smaller
         denominations; and (6) the negotiations for the sale of the stock took
         place directly between the offeree and the Company.

         On January 24, 2001, the Company entered into Stock Purchase Agreement
         with Prominent Management Limited for the sale of 5,000,000 shares of
         its common stock. Pursuant to the terms of the agreement, Prominent
         agreed to purchase the 5,000,000 shares at a price equal to forty
         percent (40%) of the daily market quotation (1/8 discount of the bid)
         of the Company's shares on the NASDAQ Electronic Bulletin Board. Under
         the terms of the agreement, Prominent must purchase all of the shares
         on or before August 31, 2001. Prominent purchased a total of 584,500
         shares for $209,760 pursuant to the terms of the agreement during the
         quarter ended March 31, 2001. Prominent is a British Virgin Islands
         company and a non U.S. person. In making the sale, the Company relied
         on exemptions provided by Regulation S of the Securities Act of 1933,
         as amended.

         Regulation S provides generally that any offer or sale that occurs
         outside of the United States is exempt from the registration
         requirements of the Securities Act of 1933, provided that certain
         conditions are met. Regulation S has two safe harbors. One safe harbor
         applies to offers and sales by issuers, securities professionals
         involved in the distribution process pursuant to contract, their
         respective affiliates, and persons acting on behalf of any of the
         foregoing (the "issuer safe harbor"), and the other applies to resales
         by persons other than the issuer, securities professionals involved in
         the distribution process pursuant to contract, their respective
         affiliates (except certain officers and directors), and persons acting
         on behalf of any of the forgoing (the "resale safe harbor"). An offer,
         sale or resale of securities that satisfied all conditions of the
         applicable safe harbor is deemed to be outside the United States as
         required by Regulation S. The distribution compliance period for shares
         sold in reliance on Regulation S is one year.

                                        7

<PAGE>

         On January 25, 2001, the Company issued 2,000 shares each of its common
         stock to Go Kawada and Tom Monson in exchange for accounting services
         valued at $2,000 each pursuant to section 4(2) of the Securities Act of
         1933 in an isolated private transaction by the Company which did not
         involve a public offering. The Company made this offering based on the
         following factors: (1) The issuance was an isolated private transaction
         by the Company which did not involve a public offering, being made to
         two individuals for services rendered; (2) there were only two offerees
         who were issued stock for services rendered; (3) the offerees have not
         resold the stock but have continued to hold it since the date of issue;
         (4) there were no subsequent or contemporaneous public offerings of the
         stock; (5) the stock was not broken down into smaller denominations;
         and (6) the negotiations for the sale of the stock took place directly
         between the offerees and the Company.

         On January 25, 2001, the Company issued 200,000 shares of its common
         stock at $0.08 per share to William Reed and Carla Jammal for cash
         pursuant to section 4(2) of the Securities Act of 1933 in an isolated
         private transaction by the Company which did not involve a public
         offering. The Company made this offering based on the following
         factors: (1) The issuance was an isolated private transaction by the
         Company which did not involve a public offering, being made to two
         individuals for cash; (2) there were only two offerees who were issued
         stock for services rendered; (3) the offerees have not resold the stock
         but have continued to hold it since the date of issue; (4) there were
         no subsequent or contemporaneous public offerings of the stock; (5) the
         stock was not broken down into smaller denominations; and (6) the
         negotiations for the sale of the stock took place directly between the
         offerees and the Company.

         On January 25, 2001, the Company issued 42,000 shares of its commons
         stock at $1.00 per share to the individuals listed below for cash
         pursuant to section 4(2) of the Securities Act of 1933 in an isolated
         private transaction by the Company which did not involve a public
         offering.

         Name                                              Number of Shares
-----------------------------------------------------  -------------------------
         Brian & Sue McGuire                                    500
-----------------------------------------------------  -------------------------
         Doug & Patty Young                                     5,000
-----------------------------------------------------  -------------------------
         Gale Leetzow                                           30,000
-----------------------------------------------------  -------------------------
         Rosalia Walker                                         500
-----------------------------------------------------  -------------------------
         Judith Osborn                                          500
-----------------------------------------------------  -------------------------
         Judie Urquhart                                         5,500
-----------------------------------------------------  -------------------------

         The Company made this offering based on the following factors: (1) The
         issuance was an isolated private transaction by the Company which did
         not involve a public offering, being made to two individuals for cash;
         (2) there were only two offerees who were issued stock for services
         rendered;

                                        8

<PAGE>

         (3) the offerees have not resold the stock but have continued to hold
         it since the date of issue; (4) there were no subsequent or
         contemporaneous public offerings of the stock; (5) the stock was not
         broken down into smaller denominations; and (6) the negotiations for
         the sale of the stock took place directly between the offerees and the
         Company.

         On January 25, 2001, the Company issued 5,000 shares each of its common
         stock to Gary Eby and David McMillan in exchange for consulting
         services valued at $5,000 each pursuant to section 4(2) of the
         Securities Act of 1933 in an isolated private transaction by the
         Company which did not involve a public offering. The Company made this
         offering based on the following factors: (1) The issuance was an
         isolated private transaction by the Company which did not involve a
         public offering, being made to two individuals for services rendered;
         (2) there were only two offerees who were issued stock for services
         rendered; (3) the offerees have not resold the stock but have continued
         to hold it since the date of issue; (4) there were no subsequent or
         contemporaneous public offerings of the stock; (5) the stock was not
         broken down into smaller denominations; and (6) the negotiations for
         the sale of the stock took place directly between the offerees and the
         Company.

         On February 12, 2001, the Company issued 326,080 shares each of its
         common stock to Briton McConkie and Peter Kristensen in exchange for
         consulting services valued at $2,500 each pursuant to section 4(2) of
         the Securities Act of 1933 in an isolated private transaction by the
         Company which did not involve a public offering. The Company made this
         offering based on the following factors: (1) The issuance was an
         isolated private transaction by the Company which did not involve a
         public offering, being made to two individuals for services rendered;
         (2) there were only two offerees who were issued stock for services
         rendered; (3) the offerees have not resold the stock but have continued
         to hold it since the date of issue; (4) there were no subsequent or
         contemporaneous public offerings of the stock; (5) the stock was not
         broken down into smaller denominations; and (6) the negotiations for
         the sale of the stock took place directly between the offerees and the
         Company.

         ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

         (a)Exhibits Exhibits required to be attached by Item 601 of Regulation
         S-B are listed in the Index to Exhibits on page 11 of this Form 10-QSB,
         and are incorporated herein by this reference.

         (b)Reports on Form 8-K.

                  (i)      The Company filed a Form 8-K dated January 10, 2001,
                           disclosing the issuance of 13,448,660 shares or
                           approximately 79% of the common stock of the Company
                           in exchange for substantially all of the Assets of
                           Gateway Distributors, Ltd.. The Form 8K also
                           disclosed the terms of certain Advisory Agreements.

                  (ii)     The Company filed a Form 8K dated March 9, 2001,
                           disclosing the terms of Stock




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<PAGE>



                           Purchase Agreement signed on January 24, 2001, with
                           Prominent Management Limited ("Prominent"), a British
                           Virgin Islands corporation, wherein the Company
                           agreed to sell five million restricted shares of its
                           $0.001 par value common stock to Prominent at a price
                           equal to forty percent (40%) of the daily market
                           quotation (1/8 discount of the bid) of the
                           Corporation's shares on the NASDAQ Electronic
                           Bulletin Board. Under the terms of the agreement,
                           Prominent must purchase the shares on or before
                           August 31, 2001

                  (iii)    The Company filed a Form 8K dated February 23, 2001,
                           announcing a change in auditors.

                  (iv)     The Company filed a Form 8K/A dated March 23, 2001,
                           disclosing the financials reflecting the acquisition
                           of substantially all the assets of Gateway.

                                   SIGNATURES

                  In accordance with the requirements of the Exchange Act, the
         registrant caused this report to be signed on its behalf by the
         undersigned, thereunto duly authorized, this 18th day of May 2001.




         TRSG Corporation


         By:    /s/   Rick Bailey
               ------------------------------------------
                  Rick Bailey
         Its:   President, Chief Executive Officer and
         Director








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<PAGE>



                                INDEX TO EXHIBITS


Exhibit           Page             Description

3(i)      *    Articles of Incorporation of the Company (ncorporated herein
               by  reference  to the  Company's  Form  S-18 as  filed  with  the
               Securities and Exchange Commission on December 6, 1988 ).

3(ii)     *    Bylaws of the Company, as amended (incorporated herein by
               reference to the Company's Form S-18 as filed with the Securities
               and Exchange Commission on December 6, 1988).

4(i)      *    Form of certificate evidencing shares of "Common Stock" in the
               Company (incorporated herein by reference to from Exhibit 4(a) to
               the Company's Form S-18 as filed with the Securities and Exchange
               Commission on December 6, 1988).

3(iii)   *     Certificate of Amendment of Articles of Incorporation Changing
               the Company's Name From Jutland Enterprises, Inc. to Professional
               Wrestling  Alliance  Corporation  and  increasing  the  number of
               authorized shares of stock dated November 15, 1999. (Incorporated
               herein by  reference  to the  Company's  Form 8-K filed  with the
               Securities and Exchange Commission on December 3, 1999).

Material Contracts


10(i)    *     Acquisition Agreement dated October 12, 2000 (incorporated herein
               by reference to the Company's  Form 8-K filed with the Securities
               and Exchange Commission on October 17, 2000) .

10(ii)   *     Advisory and Consulting Agreement with David Michael LLC, dated
               January  10,  2001  (incorporated  herein  by  reference  to  the
               Company's  Form  8-K  filed  with  the  Securities  and  Exchange
               Commission on October 17, 2000).

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<PAGE>



10(iii)  *     Addendum to Consulting Agreement, amending original agreement
               dated  October 6,  2000,  signed  January  9, 2001  (incorporated
               herein by  reference  to the  Company's  Form 8-K filed  with the
               Securities and Exchange Commission on October 17, 2000).

10(iv)   *     Stock Purchase Agreement dated January 24, 2000, between the
               Company and Prominent Management Limited ("Prominent"), a British
               Virgin  Islands  corporation,  wherein the Company agreed to sell
               five  million  restricted  shares of its $0.001 par value  common
               stock to Prominent at a price equal to forty percent (40%) of the
               daily  market   quotation  (1/8  discount  of  the  bid)  of  the
               Corporation's  shares on the  NASDAQ  Electronic  Bulletin  Board
               (incorporated  herein by reference to the Company's Form 8K dated
               March 9, 2001).

10(v)    13    Addendum to Consulting Agreement between TRSG Corporation and
               Hudson Consulting Group, Inc. dated January 9, 2001

* Incorporated by reference from previous filings of the Company, as noted.






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<PAGE>



                                  Exhibit 10(v)
                        ADDENDUM TO CONSULTING AGREEMENT

                  This addendum will supercede all agreements between Hudson
         Consulting Group, Inc. and TRSG Corporation, which will include the
         original agreement, dated October 6, 2000.

                  The Parties agree to the following modifications to the
         original agreement and additional provisions as set forth herein:

          1.   Gateway will make a $350,000 cash payment and delivery of 500,000
               shares of the  common  stock of TRSG to Hudson  in  exchange  for
               control of the Professional Wrestling Alliance Corporation shell.

          2.   Gateway  Distributors Ltd., a Nevada corporation hereby agrees to
               pay Hudson  Consulting  Group,  Inc. $240.00 dollars per hour for
               services for all time spent on TRSG  Corporation  and/or  Gateway
               Distributors Ltd. This will be paid as follows:

     Common  stock  shall be  credited  at 50% of the average bid price for such
     shares the last five  trading  days of each month,  up to the first $200 of
     each $240  billed..  The rate will be evaluated at the close of each months
     billing and the bid price of the stock at the close of business on the last
     five  trading  days of each month will be used to  calculate  the number of
     shares to be issued.

     All  stock  issued  will  be  evaluated  after  the  20  to  1  reverse  of
     Professional  Wrestling Alliance Corporation.

         $40 dollars per hour in cash will be paid by TRSG.

          1.   TRSG agrees to the  following  payment  schedule as it relates to
               the $350,000.

     The first  $112,000  raised  will be used to pay back the  bridge  loan for
     product

     The next $150,000 will be paid to Hudson Consulting towards the $350,000

     The remaining $200,000 will be paid within 90 days from the signing of this
     agreement,  in the  event  payment  in full is not made  within  90 days an
     additional  5,000,000  shares of TRSG common  stock shall be  delivered  to
     Hudson,  such shares shall not decrease or serve as a payment in any amount
     of the remaining balance due and owing on the $350,000.

     TRSG shall deliver to Hudson 2,000,000 shares of the commo stock of TRSG to
     serve as  collateral  for the payment,  upon fully  payment all such shares
     shall be returned  by Hudson to TRSG,  Hudson  shall hold voting  rights to
     such shares until the debt is paid in full.

     In the event that the bid price for the shares of commo stock of TRSG shall



                                       13

<PAGE>


     decrease by more than 49% from its current  level prior to full  payment of
     the $350,000 TRSG shall issue an additional  2,000,000  shares to secure th
     payment of the $350,000

     The shares of stock will be  guaranteed  not to be diluted  until such time
     the $350,000 payment is made in full.

     Rick Bailey will be assigned a position on the Board of Directors
     effective October 6, 2000.

         Accepted and agreed to this 9th day of January 2001.

 TRSG Corporation                              Hudson Consulting Group, Inc.

 By:      /s/ Richard Bailey                   By:    /s/ Richard D. Surber
     ----------------------------------           ------------------------------
         Richard Bailey, President                 Richard Surber, President



 Notary: /s/ Diane Peters                    Notary:
        ---------------------------
             Diane Peters

 Date:  March 18, 2001                       Date:




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