SECURITIES AND EXCHANGE COMMISSION
                              Washington D.C. 20549

                                   FORM 10-QSB

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

                 For the Quarterly Period ended: December 31, 2000


                         Commission file number 0-0751

                               VIABLE RESOURCES, INC.
                               -------------------
        (Exact name of small business issuer as specified in its charter)

         Nevada                                  83-0242652
         --------                                ----------
(State or other jurisdiction of                  (I.R.S. Employer incorporation
or organization)                                 Identification No.)


                   P.O. Box 3412, Casper, WY                   82602
               --------------------------------------------    -------
             (Address of principal executive offices)         (Zip Code)

                                 (307) 472-3000
                                 ---------------
                           (Issuer's telephone number)


Check  whether  the  registrant  (1) filed all  reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act of 1934  during the past 12 months (or
for such shorter  period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

Yes  X  No

As of December 31, 2000, 13,013,300 shares of common stock were outstanding.

Transitional Small Business Disclosure Format: Yes      No  X


<PAGE>
                             VIABLE RESOURCES, INC.

                              Financial Statements
                   For the Nine Months Ended December 31, 2000


<PAGE>
                           MICHAEL JOHNSON & CO., LLC
                          Certified Public Accountants
                        9175 East Kenyon Ave., Suite 100
                             Denver, Colorado 80237


Michael B. Johnson C.P.A.                             Telephone:  (303) 796-0099
Member:  A.I.C.P.A.                                         Fax:  (303) 796-0137
Colorado Society of C.P.A.s




REPORT ON REVIEW BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


To the Board of Directors
Viable Resources, Inc.
Salt Lake City, Utah


We have reviewed the accompanying balance sheet of Viable Resources, Inc. as of
December 31, 2000 and the related statements of operations for the three months
and nine months period ended December 31, 2000 and 1999, and the cash flows for
the nine months ended December 31, 2000 and 1999 included in the accompanying
Securities and Exchange Commission Form 10-Q for the period ended December 31,
2000. These financial statements are the responsibility of the Company's
management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, the objective of which is
the expression of an opinion regarding the financial statements as a whole.
Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the balance sheet as of March 31, 2000, and the related statements of
operations, stockholders' equity and cash flows for the year then ended (not
presented herein). In our report dated August 16, 2001, we expressed an
unqualified opinion on those financial statements. In our opinion, the
information set forth in the accompanying balance sheet as of December 31, 2000
is fairly stated in all material respects in relation to the balance sheet from
which it has been derived.



Michael Johnson & Co., LLC.
Denver, Colorado
October 18, 2001

/s/Michael Johnson & Co., LLC.

<PAGE>
<TABLE>
<CAPTION>
                             VIABLE RESOURCES, INC.
                                 BALANCE SHEETS
                                  (Unaudited)

<S>                                                              <C>               <C>




                                                                   December 31,      March 31,
                                                                      2000             2000
                                                                 ---------------   --------------
ASSETS:

Current Assets:
  Cash                                                                      $ -          $ 6,913
                                                                 ---------------   --------------
                                                                 ---------------   --------------
    Total Current Assets                                                      -            6,913
                                                                 ---------------   --------------

TOTAL ASSETS                                                                $ -              $ -
                                                                 ===============   ==============


LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities:
  Accounts Payable                                                          $ -              $ -
                                                                 ---------------   --------------
    Total Current Liabilities                                                 -                -
                                                                 ---------------   --------------

Stockholders' Equity:
  Common stock, $.01 par value, 25,000,000
    shares authorized, 13,040,300 shares issued and
    outstanding                                                         130,403          130,403
  Additional paid-in capital                                          6,474,384        6,474,384
  Accumulated deficit                                                (6,604,787)      (6,597,874)
                                                                 ---------------   --------------
    Total Stockholders' Equity                                                -            6,913
                                                                 ---------------   --------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                  $ -          $ 6,913
                                                                 ===============   ==============
</TABLE>

See accountant's review report.

<PAGE>
<TABLE>
<CAPTION>
                             VIABLE RESOURCES,INC.
                            STATEMENTS OF OPERATIONS
                                  (Unaudited)

<S>                                                      <C>                <C>                   <C>                 <C>


                                                            For the Three Months Ended                For the Nine Months Ended
                                                                   December 31,                             December 31,
                                                               2000               1999                  2000                1999
                                                               ----               ----                  ----                ----


INCOME                                                          $ -                $ -                   $ -                 $ -


OPERATING EXPENSES:
General and administrative                                        -                  -                 6,913                   -
Exploration costs and lease abandonments                          -                  -                     -                   -
                                                         ----------         ----------            ----------          ----------
                                                                  -                  -                 6,913                   -
                                                         ----------         ----------            ----------          ----------
Net Income from Operations                                        -                  -                (6,913)                  -
                                                         ----------         ----------            ----------          ----------
Other Income and Expenses                                         -                  -                     -                   -
Gain(Loss) on sale of investments                                 -                  -                     -                   -
Interest income                                                   -                  -                     -                   -
Interest expense                                                  -                  -                     -                   -
                                                         ----------         ----------            ----------          ----------
                                                                  -                  -                     -                   -
                                                         ----------         ----------            ----------          ----------
Net Loss                                                        $ -                $ -              $ (6,913)                $ -
                                                         ==========         ==========            ==========          ==========
Weighted average number of
  shares outstanding                                     13,040,300         13,040,300            13,040,300          13,040,300

Loss per common share                                           $ -                $ -               *                       $ -
                                                         ==========         ==========            ==========          ==========
* - less than ($.01) per share

</TABLE>
See accountant's review report.



<PAGE>
<TABLE>
<CAPTION>
                             VIABLE RESOURCES, INC.
                 STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
                                  (Unaudited)

<S>                                        <C>               <C>            <C>               <C>                 <C>

                                                                          Additional
                                         Common Stock                      Paid-In          Accumulated
                                           Shares          Amount          Capital            Deficit            Totals
                                           ------          ------          -------            -------            ------

Balance -  March 31, 1997                  13,040,300        $130,403       $6,464,384        $(5,998,475)        $ 596,312

Net loss for year                                   -               -                -           (595,850)         (595,850)
                                           ----------        --------       ----------        -----------         ---------
Balance -   March 31, 1998                 13,040,300         130,403        6,464,384         (6,594,325)              462
                                           ----------        --------       ----------        -----------         ---------
Net loss for year                                   -               -                -               (384)             (384)
                                           ----------        --------       ----------        -----------         ---------
Balance - March 31, 1999                   13,040,300         130,403        6,464,384         (6,594,709)               78
                                           ----------        --------       ----------        -----------         ---------
Contributions to capital                            -               -           10,000                  -            10,000
Net loss for year                                   -               -                -             (3,165)           (3,165)
                                           ----------        --------       ----------        -----------         ---------
Balance - March 31, 2000                   13,040,300         130,403        6,474,384         (6,597,874)            6,913
                                           ----------        --------       ----------        -----------         ---------
Net loss for period                                 -               -                -             (6,913)           (6,913)
                                           ----------        --------       ----------        -----------         ---------
Balance - December 31, 2000                13,040,300        $130,403       $6,474,384        $(6,604,787)              $ -
                                           ----------        --------       ----------        -----------         ---------

</TABLE>
See accountant's review report.

<PAGE>
<TABLE>
<CAPTION>
                             VIABLE RESOURCES, INC.
                            STATEMENTS OF CASH FLOWS
                                  (Unaudited)

                                Indirect Method
<S>                                                                    <C>                   <C>




                                                                       For the Nine Months Ended
                                                                               December 31,
                                                                           2000              1999
                                                                           ----              ----

Cash Flows From Operating Activities:
  Adjustments to reconcile net loss to net cash
    used in operating activities:
  Net (Loss)                                                           $ (6,913)              $ -
    Stock issued for services                                                 -                 -
    Loss of assets                                                            -                 -
   Changes in assets and liabilities:
    Increase in  Accounts Payables                                            -                 -
    Increase in Accounts Receivable                                           -                 -
                                                                       ---------             ----
                                                                              -                 -
                                                                       ---------             ----
Net Cash Used in Operating Activities                                    (6,913)                -
                                                                       ---------             ----
Cash Flow From Financing Activities:
  Contribution to Capital                                                     -                 -
  Issuance of Common Stock                                                    -                 -
                                                                       ---------             ----
  Net Cash Provided By Financing Activities                                   -                 -
                                                                       ---------             ----
Increase (Decrease) in Cash                                              (6,913)                -

Cash and Cash Equivalents - Beginning of period                           6,913                78
                                                                       ---------             ----
Cash and Cash Equivalents - End of period                                   $ -              $ 78
                                                                       =========             ====


Supplemental Cash Flow Information:
  Interest paid                                                             $ -               $ -
                                                                       =========             ====
  Taxes paid                                                                $ -               $ -
                                                                       =========             ====

</TABLE>
See accountant's review report.

<PAGE>
                             VIABLE RESOURCES, INC.
                          NOTES TO FINANCIAL STATEMENTS


1.       Presentation of Interim Information

     In the opinion of the management of Viable Resources, Inc., the
     accompanying unaudited financial statements include all normal adjustments
     considered necessary to present fairly the financial position as of
     December 31, 2000, and the results of operations for the three months and
     nine months ended December 31, 2000 and 1999, and cash flows for the nine
     months ended December 31, 2000 and 1999. Interim results are not
     necessarily indicative of results for a full year.

     The financial statements and notes are presented as permitted by Form 10-Q,
     and do not contain certain information included in the Company's audited
     financial statements and notes for the fiscal year ended March 31, 2000.

<PAGE>

Item 2. Management's Discussion and Analysis or Plan of Operation
-----------------------------------------------------------------

LIQUIDITY AND CAPITAL RESOURCES

     The  Company had $0 in cash  capital at the end of the period.  The Company
will need to either borrow or make private  placements of stock in order to fund
operations.  No  assurance  exists as to the  ability to  achieve  loans or make
private placements of stock.

Results of  Operations  for the Quarter  Ended  December  31, 2000  compared to
Quarter Ended December 30, 1999.
--------------------------------------------------------------------------------

     The  Company  had no revenue or  operations  for the  period.  The  Company
incurred no expenses in the period in 2000 or 1999 and had no net profit or loss
in the period in either year.

Results of Operations for the Nine Month Period Ended Decmeber 31, 2000
-----------------------------------------------------------------------

     The  Company  had no revenues in the period in 2000 or 1999.  The company
incurred gereral and administrative expenses of $6,913 in the nine month period
in 2000 compared to no expneses in the period in 1999.  The net loss was
($6,913) in the nine month period in 2000 and there was no profit or loss in the
period in 1999.  The loss pershare in the nine month period in 2000 wan nominal.

     The lack of  revenue  can be  expected  to  continue  until and  unless the
company acquires or merges with a profitable business.

     (a) Plan of  Operation.  The Company  intends to seek to acquire  assets or
shares of an entity actively  engaged in business which generates  revenues,  in
exchange for its securities.  The Company has no particular  acquistions in mind
and has not entered into any negotiations  regarding such an acquisition.  As of
date of this report, the Company has no plans,  arrangements,  understandings or
commitments  with respect to any  potential  merger or  acquisition,  nor is the
Company engaged in negotiations with respect to such matter.

<PAGE>


PART II--OTHER INFORMATION

Item 1. Legal Proceedings.
-------------------------

There are no pending legal proceedings, and the Company is not aware of any
threatened legal proceedings, to which the Company is a party.

Item 2. Changes in Securities.
-----------------------------

        (a) There have been no material modifications in any of the instruments
defining the rights of the holders of any of the Company's registered
securities.

        (b) None of the rights evidenced by any class of the Company's
registered securities have been materially limited or qualified by the issuance
or modification of any other class of the Company's securities.

Item 3. Defaults Upon Senior Securities.
---------------------------------------

        (Not applicable)

Item 4. Submission of Matters to a Vote of Security Holders.
-----------------------------------------------------------

        (Not applicable)

Item 5. Other Information.
-------------------------

        (Not applicable)

Item 6. Exhibits and Reports on Form 8-K.
----------------------------------------

        (a) Exhibits

        No exhibits as set forth in Regulation SB, are necessary for this
filing.

        (b) Reports on Form 8-K

        No reports on Form 8-K were filed during the quarter for which this
report is filed.

<PAGE>



                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

Date: November 29, 2001

                                              VIABLE RESOURCES, INC.


                                              /s/Philip G. Hinds
                                              -----------------------------
                                              Philip G. Hinds, President