---

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C.
20549

FORM 10-Q/A(Amendment No. 1)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended:
March 31, 2010

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from
_____________ to _____________

Commission File No. 333-134287

CHINA INTERACTIVE EDUCATION,
INC.(Exact name of registrant as specified in its
charter)

|Nevada                                                               | 98-0643339                          
|-------------------------------------------------------------------- | ------------------------------------
|(State or other jurisdiction of incorporation or
      organization) | (I.R.S. Employer Identification No.)

Block C, Zhennan Road, South District Zhongshan City,
Guangdong ProvincePeoples Republic of China(Address
of principal executive offices)

(86) 0760-2819888(Registrants telephone
number, including area code)

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes [X] No [   ]

Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files).
Yes [   ] No [   ]

Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of large accelerated filer,
accelerated filer and smaller reporting company in Rule 12b-2 of the
Exchange Act.

|Large Accelerated Filer [   ]                 | Accelerated Filer [   ]      
|--------------------------------------------- | -----------------------------
|Non-Accelerated Filer [   ]                   | Smaller reporting company [X]
|(Do not check if a smaller reporting company) |                              

Indicate by check mark whether registrant is a shell company
(as defined in Rule 12b-2 of the Act). Yes [   ] No [X]

The number of shares outstanding of each of the issuers
classes of common equity, as of May 19, 2010, is as follows:

|Class of Securities             | Shares Outstanding
|------------------------------- | ------------------
|Common Stock, $0.0001 par value | 65,000,000        

---

EXPLANATORY NOTE

China Interactive Education, Inc. (the "Company") is filing this Quarterly Report on Form 10-Q/A (the "Form 10-Q/A") to amend its Quarterly Report on Form 10-Q for the fiscal quarter ended
March 31, 2010, filed with the Securities and Exchange Commission (the "SEC") on May 24, 2010 (the Original Filing") in order to correct certain errors in the Company's Financial Statements included in the Original Filing and to make corresponding changes under the Results of Operations heading.

Except as described above, no other changes have been made to the Original Filing, and this Form 10-Q/A does not modify or update any other information in the Original Filing. Information
not affected by the changes described above is unchanged and reflects the disclosures made at the time of the Original Filing. Accordingly, this Form 10-Q/A should be read in conjunction with our filings made with the Securities and Exchange Commission subsequent to the date of the Original Filing.

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TABLE OF CONTENTS

|PART I   | FINANCIAL INFORMATION.                                                                       |   
|-------- | -------------------------------------------------------------------------------------------- | --
|ITEM 1.  | FINANCIAL STATEMENTS                                                                         | 3 
|ITEM 2.  | MANAGEMENTS DISCUSSION AND
      ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. | 19
|ITEM 3.  | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT
      MARKET RISK.                            | 25
|ITEM 4.  | CONTROLS AND PROCEDURES.                                                                     | 25
|         |                                                                                              |   
|PART II  | OTHER INFORMATION                                                                            |   
|ITEM 1.  | LEGAL PROCEEDINGS.                                                                           | 26
|ITEM 1A. | RISK FACTORS.                                                                                | 26
|ITEM 2.  | UNREGISTERED SALES OF EQUITY SECURITIES AND USE
      OF PROCEEDS.                           | 26
|ITEM 3.  | DEFAULTS UPON SENIOR
      SECURITIES.                                                       | 26
|ITEM 4.  | (REMOVED AND RESERVED).                                                                      | 26
|ITEM 5.  | OTHER INFORMATION.                                                                           | 26
|ITEM 6.  | EXHIBITS.                                                                                    | 26

---

PART I FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

CHINA INTERACTIVE EDUCATION, INC.(FORMERLY KNOWN
AS FIND THE WORLD INTERACTIVE, INC.)

INDEX TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

|                                                                              | Page(s)
|----------------------------------------------------------------------------- | -------
|Condensed Consolidated Balance Sheets                                         | 1      
|Condensed Consolidated Statements of Operation and
      Comprehensive Income | 2      
|Condensed Consolidated Statements of Cash
      Flows                         | 3      
|Condensed Consolidated Statements of Stockholders Equity                     | 4      
|Notes to Consolidated Financial Statements                                    | 5-15   

- 3 -

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|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|CONDENSED CONSOLIDATED BALANCE SHEETS                     
|(AMOUNTS EXPRESSED IN US DOLLAR)                          

|                                                                                                                                                                    |   | March 31,   |  |   | December 31, | 
|------------------------------------------------------------------------------------------------------------------------------------------------------------------- | - | ----------- |  | - | ------------ | 
|                                                                                                                                                                    |   | 2010        |  |   | 2009         | 
|                                                                                                                                                                    |   | (Unaudited) |  |   | (Audited)    | 
|ASSETS                                                                                                                                                              |   |             |  |   |              | 
|Current Assets                                                                                                                                                      |   |             |  |   |              | 
|Cash and cash
      equivalents                                                                                                                                     | $ | 180,762     |  | $ | 351,544      | 
|Accounts
      receivable, net of allowance of
      $710,828        (unaudited)
      and nil as of March 31, 2010 and December
      31,        2009 respectively |   | 8,437,780   |  |   | 11,006,809   | 
|Inventories                                                                                                                                                         |   | 2,240,470   |  |   | 1,152,365    | 
|Deposits, prepayment and other
      receivables                                                                                                                    |   | 1,171,525   |  |   | 656,236      | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total current assets                                                                                                                                                |   | 12,030,537  |  |   | 13,166,954   | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Other Assets                                                                                                                                                        |   |             |  |   |              | 
|Property, plant
      and equipment, net                                                                                                                            |   | 441,332     |  |   | 402,897      | 
|Intangible assets, net                                                                                                                                              |   | 529,702     |  |   | 581,604      | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total assets                                                                                                                                                        | $ | 13,001,571  |  | $ | 14,151,455   | 
|                                                                                                                                                                    |   |             |  |   |              | 
|LIABILITIES AND SHAREHOLDERS EQUITY                                                                                                                                |   |             |  |   |              | 
|Current Liabilities                                                                                                                                                 |   |             |  |   |              | 
|Accounts payable                                                                                                                                                    | $ | 4,082,595   |  | $ | 4,687,232    | 
|Other payables
      and accrued expenses                                                                                                                           |   | 251,032     |  |   | 160,449      | 
|Advances from customers                                                                                                                                             |   | 641,030     |  |   | 255,852      | 
|Value added and
      other taxes payable                                                                                                                           |   | 1,900,253   |  |   | 1,737,623    | 
|Income tax payable                                                                                                                                                  |   | 850,197     |  |   | 742,937      | 
|Due to related
      parties                                                                                                                                        |   | 964,829     |  |   | 1,357,954    | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total current liabilities                                                                                                                                           |   | 8,689,936   |  |   | 8,942,047    | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total liabilities                                                                                                                                                   |   | 8,689,936   |  |   | 8,942,047    | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Commitments and Contingencies (Note 13)                                                                                                                             |   |             |  |   |              | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Shareholders Equity                                                                                                                                                |   |             |  |   |              | 
|Preferred stock,
      $0.001 par, 10,000,000 shares
      authorized;               none
      issued and outstanding                                              |   | -           |  |   | -            | 
|Common stock,
      $0.001 par, 200,000,000 shares
      authorized,               65,000,000
      shares issued and outstanding                                   |   | 65,000      |  |   | 65,000       | 
|Additional paid in capital                                                                                                                                          |   | 1,128,000   |  |   | 1,128,000    | 
|Retained
      earnings                                                                                                                                             |   | 2,499,624   |  |   | 3,540,507    | 
|Statutory reserve                                                                                                                                                   |   | 87,884      |  |   | 87,884       | 
|Accumulated
      other comprehensive income                                                                                                                        |   | 531,127     |  |   | 388,017      | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total shareholders equity                                                                                                                                          |   | 4,311,635   |  |   | 5,209,408    | 
|                                                                                                                                                                    |   |             |  |   |              | 
|Total liabilities and shareholders equity                                                                                                                          | $ | 13,001,571  |  | $ | 14,151,455   | 

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

- 4 -

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|CHINA INTERACTIVE EDUCATION, INC.                                            
|-----------------------------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)                   
|CONDENSED CONSOLIDATED STATEMENTS OF OPERATION AND
      COMPREHENSIVE INCOME
|(UNAUDITED)                                                                  
|(AMOUNTS EXPRESSED IN US DOLLAR)                                             

|                                                    |   | For the Three Months
      Ended |  
|--------------------------------------------------- | - | -------------------------------- | -
|                                                    |   | March 31,                        |  
|                                                    |   | 2010                             |  
|                                                    |   |                                  |  
|REVENUE                                             | $ | 3,572,989                        |  
|Cost of sales                                       |   | (2,365,652                       | )
|Gross profit                                        |   | 1,207,337                        |  
|Operating expenses:                                 |   |                                  |  
|Selling and promotion expenses                      |   | (2,007,901                       | )
|General and administrative expenses                 |   | (240,377                         | )
|Research and development
      expenses             |   | -                                |  
|Total operating expenses                            |   | (2,248,278                       | )
|(Loss) income from operations                       |   | (1,040,941                       | )
|Bank interest income                                |   | 58                               |  
|(Loss) income before income tax                     |   | (1,040,883                       | )
|Provision for income tax                            |   | -                                |  
|NET (LOSS) INCOME                                   |   | (1,040,883                       | )
|OTHER COMPREHENSIVE INCOME:                         |   |                                  |  
|Foreign currency translation adjustment             |   | 143,110                          |  
|TOTAL COMPREHENSIVE (LOSS) INCOME                   | $ | (897,773                         | )
|(Loss) Earning per shares  Basic and
      diluted | $ | (0.016                           | )
|Weighted average of common shares outstanding       |   |                                  |  
|Basic and diluted                                   |   | 65,000,000                       |  

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

- 5 -

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|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS           
|(UNAUDITED)                                               
|(AMOUNTS EXPRESSED IN US DOLLAR)                          

|                                                                                       |   | For the Three Months
      Ended |  
|-------------------------------------------------------------------------------------- | - | -------------------------------- | -
|                                                                                       |   | March 31,                        |  
|                                                                                       |   | 2010                             |  
|CASH FLOWS FROM OPERATING ACTIVITIES:                                                  |   |                                  |  
|Net (loss) income                                                                      | $ | (1,040,883                       | )
|Adjustments to reconcile net income to cash
      provided by    operating activities: |   |                                  |  
|Depreciation of property, plant and equipment                                          |   | 23,382                           |  
|Amortization of intangible
      assets                                                |   | 54,827                           |  
|Decrease (increase) in assets:                                                         |   |                                  |  
|Accounts receivable                                                                    |   | 2,594,517                        |  
|Inventories                                                                            |   | (1,087,469                       | )
|Deposits, prepayment and other
      receivables                                       |   | (394,673                         | )
|Increase (decrease) in liabilities:                                                    |   |                                  |  
|Accounts payable                                                                       |   | (606,280                         | )
|Advances from customers                                                                |   | 384,582                          |  
|Other payable and accruals                                                             |   | 90,500                           |  
|Valued added and other taxes payable                                                   |   | 381,727                          |  
|Income tax payable                                                                     |   | (112,709                         | )
|Net cash provided by operating activities                                              |   | 287,521                          |  
|                                                                                       |   |                                  |  
|CASH FLOWS FROM INVESTING ACTIVITIES:                                                  |   |                                  |  
|Purchase of property, plant and equipment                                              |   | (61,715                          | )
|Purchase of intangible assets                                                          |   | (3,222                           | )
|Repayment from related parties                                                         |   | 22,017                           |  
|Advance to related parties                                                             |   | -                                |  
|Net cash used in investing activities                                                  |   | (42,920                          | )
|                                                                                       |   |                                  |  
|CASH FLOWS FROM FINANCING ACTIVITIES:                                                  |   |                                  |  
|Repayment of advance from directors                                                    |   | (415,530                         | )
|Net cash used in financing activities                                                  |   | (415,530                         | )
|                                                                                       |   |                                  |  
|Effect of foreign currency translation                                                 |   | 147                              |  
|                                                                                       |   |                                  |  
|Decrease in cash and cash equivalents                                                  |   | (170,782                         | )
|                                                                                       |   |                                  |  
|Cash and cash equivalents, beginning of
      period                                   |   | 351,544                          |  
|                                                                                       |   |                                  |  
|CASH AND CASH EQUIVALENTS, end of period                                               | $ | 180,762                          |  
|                                                                                       |   |                                  |  
|SUPPLEMENTAL DISCLOSURE INFORMATION                                                    |   |                                  |  
|Interest paid                                                                          | $ | -                                |  
|Income tax paid                                                                        | $ | 112,710                          |  

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

- 6 -

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|CHINA INTERACTIVE EDUCATION, INC.                                
|-----------------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)       
|CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS
      EQUITY  
|(UNAUDITED)                                                      
|(AMOUNTS EXPRESSED IN US DOLLAR EXCEPT FOR NUMBER OF
      SHARE)

AccumulatedOrdinary Shares
    
    
    Additional
    
    
    
    
    
    
    
    
    otherNumber of
    
    
    
    
    
    paid-in
    
    
    Statutory
    
    
    Retained
    
    
    comprehensiveshares
    
    
    Amount
    
    
    Capital
    
    
    Reserves
    
    
    Earnings
    
    
    Income
    
    
    TotalBalance, December 31, 2009 (Audited)
    
    65,000,000
    
    $
    65,000
    
    $
    1,128,000
    
    $
    87,884
    
    $
    3,540,507
    
    $
    388,017
    
    $
    5,209,408Net loss for the three months ended March
      31, 2010
    
    -
    
    
    -
    
    
    -
    
    
    -
    
    
    (1,040,883
    )
    
    -
    
    
    (1,040,883
    )Foreign currency translation adjustment
    
    -
    
    
    -
    
    
    -
    
    
    -
    
    
    -
    
    
    143,110
    
    
    143,110Balance, March 31, 2010 (Unaudited)
    
    65,000,000
    
    $
    65,000
    
    $
    1,128,000
    
    $
    87,884
    
    $
    2,499,624
    
    $
    531,127
    
    $
    4,311,635


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

- 7 -

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|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 1 | DESCRIPTION OF BUSINESS AND ORGANIZATION
|------ | ----------------------------------------

China Interactive Education, Inc (CIE or the Company) was
incorporated in the State of Delaware on August 28, 2000 for the purpose of
developing online internet community portals. On December 4, 2009, the Company
changed its legal domicile from Delaware to Nevada by merging into a
wholly-owned subsidiary, China Interactive Education, Inc., which the Company
established in the State of Nevada for the sole purpose of effecting the change
of domicile to Nevada, which the Company deeded to be a more favorable
jurisdiction with a well recognized body of corporate law and no state income
tax. The Companys name was changed from Find the World Interactive, Inc. to
China Interactive Education, Inc. On December 11, 2009, the Company completed a
reverse acquisition of MenQ Technology Group Limited (MenQ).

As of March 31, 2010, details of the Companys wholly-owned
subsidiaries are as follows:

|                                              | Place and date of                                          |                 |                                                                                                                    
|--------------------------------------------- | ---------------------------------------------------------- | --------------- | -------------------------------------------------------------------------------------------------------------------
|Subsidiaries
      names                     | incorporation                                              | Paid-up capital | Principal activities                                                                                               
|                                              |                                                            |                 |                                                                                                                    
|MenQ Technology Group Limited (MenQ)        | British Virgin Islands (BVI)
      July 2, 2009          | $50,000         | Intermediate holding company                                                                                       
|Wisegate International Limited (Wisegate)   | BVI May 30, 2007                                           | $50,000         | Licensing of a patent of a global positioning
      systems (GPS) technology and as an intermediate holding company
|Menq International Limited (MenQ HK)        | Hong Kong July 28, 2006                                    | HK$10,000       | Development and sales of
      electronic products                                                                 
|Clever Aim Development Limited (Clever Aim) | Hong Kong August 3, 2009                                   | HK$10,000       | Intermediate holding company                                                                                       
|MenQ Technology Limited (MenQ China)        | Peoples Republic of China
      (PRC) December 25, 2008 | RMB1,000,000    | Development and sales of
      electronic learning products                                                        

Reverse Acquisition

On December 11, 2009, the Company entered into a share exchange
agreement (Share Exchange Agreement) under which the Company issued
60,400,000 shares of the Company, to the sole shareholder of MenQ in exchange
for all the issued and outstanding shares of MenQ (the Share Exchange).
Immediately following the Share Exchange, the shareholder of MenQ owned
approximately 92.9% of the Companys total issued and outstanding share capital
on an as-if converted and fully-diluted basis.

As a result, the Share Exchange has been accounted for as a
reverse acquisition using the purchase method of accounting, whereby MenQ is
deemed to be the accounting acquirer and the CIE to be the accounting acquiree.
The financial statements before the date of Share Exchange are those of MenQ
with the results of CIE being consolidated from the date of Share Exchange. The
equity section and the earnings per share have been retroactively restated to
reflect the reverse acquisition and no goodwill has been recorded.

MenQ Technology Group Limited (MenQ) is a company
incorporated with limited liability on July 2, 2009 in the British Virgin
Islands, with a registered and paid up capital of $50,000.

On September 8, 2009, the Company changed its name from Mighty
Genius Holdings Limited to MenQ Technology Group Limited.

- 8 -

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|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 1 | DESCRIPTION OF BUSINESS AND ORGANIZATION
      (CONTINUED)
|------ | ----------------------------------------------------------

MenQ of its own has not carried out any substantive operations
except for investment holding. Through its wholly-owned subsidiaries, MenQ
primarily engages in the development and sales of electronic products based on a
computer programming technology.

Since their incorporation, 100% of the equity interests in
Wisegate and Clever Aim have always been held by MenQ.

Restructuring

On September 7, 2009, pursuant to a restructuring plan
(Restructuring), MenQ through Wisegate, acquired 100% equity interests in MenQ
HK from Mr. Chen Ruofei and another minority shareholder, who are both PRC
residents.

On October 10, 2009, also pursuant to the Restructuring, MenQ
through Clever Aim, acquired 100% equity interests in MenQ China from Mr. Chen
Ruofei, Mr. Chen Tiannan and other minority shareholders, who are all PRC
residents. On October 10, 2009, the local government of the PRC issued the
certificate of approval regarding the change in shareholding of MenQ China and
its transformation from a PRC domestic company to a wholly-foreign owned
enterprise.

On September 21, 2009, as part of the Restructuring, Mr. Chen
Ruofei, Mr. Chen Tiannan and other minority shareholders (MenQ HK and MenQ
China Former Shareholders) through Future Billion Limited (Future Billion, a
company incorporated in the BVI, established and controlled by MenQ HK and MenQ
China Former Shareholders), entered into an option agreement (Option
Agreement) with Mr. Liu Hai Qi (the Granter, the sole legal shareholder and
director of MenQ).

Pursuant to the Option Agreement, Future Billion obtained the
right and option to acquire all outstanding shares (Option Shares) in
MenQ at an exercise price of $1 per share during the exercise period of five
years commencing on the ninetieth day after the effectiveness of a registration
statement under the Securities Act to be filed by a United States public
reporting shell company, with which MenQ intends to enter into a share exchange
agreement for the purposes of a reverse merger with that shell company.

Pursuant to the Option Agreement, the Granter further agrees,
among others, that throughout the exercise period of the Option Agreement,
without the prior written approval of Future Billion:

(i) he will not increase the number of authorized shares of the
MENQs common stock; (ii) he will keep available the services of current
officers and employees of MENQ and its subsidiaries;(iii) MENQ and its
subsidiaries do not declare, accrue, set aside or pay any dividend or make any
other distribution, nor do they repurchase, redeem or otherwise reacquire any
equity of shares of capital stock or other securities; (iv) MENQ and its
subsidiaries do not sell or otherwise issue any equity, shares of capital stock
or any other securities.

The primary purpose of the Option Agreement is to enable MenQ
HK and MenQ China Former Shareholders to reacquire ultimate controlling legal
ownership of MenQ HK and MenQ China in compliance with regulatory requirements
of the PRC.

During and after the Restructuring, there has been no change to
the composition of the board of directors of MenQ HK and MenQ China. The boards
of directors of MenQ HK and MenQ China have continued to comprise
representatives of HK Menq and MenQ China Former Shareholders. Therefore, MenQ
HK and MenQ China are still under the same operating and management control of
MenQ HK and MenQ China Former Shareholders. As a result of the Option Agreement,
MenQ HK and MenQ China Former Shareholders, through Future Billion, continue to
bear the residual risks and rewards relating to MenQ HK and MenQ China. As a
result, the Restructuring has been accounted for as a recapitalization of MenQ
HK and MenQ China with no adjustment to the historical basis of their assets and
liabilities. The Restructuring has been accounted for using the "as if" pooling
method of accounting and the operations were consolidated as if the
Restructuring had occurred as of the beginning of the earliest period presented
and the current corporate structure had been in existence throughout the periods
covered by these financial statements.

- 9 -

---

CHINA INTERACTIVE EDUCATION, INC.(FORMERLY
KNOWN AS FIND THE WORLD INTERACTIVE, INC.) NOTES TO CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS(UNAUDITED)

|NOTE 2 | SUMMARIES OF SIGNIFICANT ACCOUNTING
      POLICIES
|------ | --------------------------------------------------

Basis of preparation and consolidation

These interim condensed consolidated financial statements are
unaudited. In the opinion of management, all adjustments and disclosures
necessary for a fair presentation of these interim condensed consolidated
financial statements have been included. The result reported in the condensed
consolidated financial statements for any interim periods are not necessarily
indicative of the results that may be reported for the entire year. The
accompanying condensed consolidated financial statements have been prepared in
accordance with the rules and regulations of the Securities and Exchange
Commission and do not include all information and footnotes necessary for a
complete presentation of financial statements in conformity with accounting
principles generally accepted in the United States. These unaudited condensed
consolidated financial statements should be read in conjunction with the
consolidated financial statements and accompanying footnotes included in the
Companys Annual Report on Form 10-K for the year ended December 31, 2009.

These condensed consolidated financial statements include the
financial statements of CIE and its subsidiaries. All significant inter-company
balances or transactions have been eliminated on consolidation.

Research and development expenses

Research and development costs are charged to expense when
incurred.

Advertising and promotion costs

The Company expenses advertising and promotion costs as
incurred. Advertising and promotion expenses charged to operations were
$1,205,748 (unaudited) and $38,899 (unaudited) for the periods ended March 31,
2010 and 2009, respectively.

Shipping and handling cost

Technological products sold by the Company are normally
collected by customers at the Companys premises. During the periods ended March
31, 2010 and 2009, shipping and handling costs were insignificant.

Foreign Currency

The Company uses the United States dollars (U.S. Dollar or
US$ or $) for financial reporting purposes. The PRC subsidiaries within the
Company maintain their books and records in their functional currency, Chinese
Renminbi (RMB) and Hong Kong dollars (HK$), being the lawful currency in the
PRC and Hong Kong. Assets and liabilities are translated into US Dollars using
the applicable exchange rates prevailing at the balance sheet date. Items on the
statement of operations are translated at average exchange rates during the
reporting period. Equity accounts are translated at historical rates. Equity
accounts are translated at historical rates. Adjustments resulting from the
translation of the Companys financial statements are recorded as accumulated
other comprehensive income.

The exchange rates used to translate amounts in RMB into U.S.
Dollars for the purposes of preparing the consolidated financial statements are
based on the rates as published on the website of Peoples Bank of China and are
as follows:-

|                                                      | As of March 31, 2010 | As of December 31, 2009
|----------------------------------------------------- | -------------------- | -----------------------
|Balance sheet items, except
      for equity accounts | US$1=RMB6.8259       | US$1=RMB6.8282         
|                                                      | US$1=HK$7.7642       | US$1=HK$7.7850         

|                                                       | Period ended March 31,
|------------------------------------------------------ | ----------------------
|                                                       | 2010                  
|Items in the statements of
      income and cash flows | US$1=RMB6.8270        
|                                                       | US$1=HK$7.7746        

No representation is made that the RMB amounts could have been,
or could be, converted into U.S. dollars at the above rates.

- 10 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 2 | SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES
      (CONTINUED)
|------ | --------------------------------------------------------------

Foreign Currency - continued

The value of RMB against U.S. dollars and other currencies may
fluctuate and is affected by, among other things, changes in Chinas political
and economic conditions. Any significant revaluation of RMB may materially
affect the Companys financial condition in terms of U.S. dollar reporting.

Fair value

ASC Topic 820, Fair Value Measurement and Disclosures,
defines fair value as the exchange price that would be received for an asset or
paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. This topic also establishes a fair
value hierarchy which requires classification based on observable and
unobservable inputs when measuring fair value. There are three levels of inputs
that may be used to measure fair value:

|Level 1- | Quoted prices in active markets for identical
      assets or liabilities.                                                                                                                                                                                                                                                   
|-------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Level 2- | Observable inputs other than Level 1 prices
      such as quoted prices for similar assets or liabilities; quoted prices in
      markets that are not active; or other inputs that are observable or can be
      corroborated by observable market data for substantially the full term of
      the assets or liabilities.
|Level 3- | Unobservable inputs that are supported by
      little or no market activity and that are significant to the fair value of
      the assets or liabilities.                                                                                                                                                                  

The carrying values of cash and cash equivalents, trade and
other receivables and payables, and short-term debts approximate fair values due
to their short maturities.

There were no assets and liabilities measured at fair value on
a nonrecurring basis as of March 31, 2010 and December 31, 2009.

Recent accounting pronouncements

Effective January 1, 2010, the Company adopted the provisions
in ASU 2009-17, Consolidation (ASC Topic 810): Improvements to Financial
Reporting by Enterprises Involved with Variable Interest Entities, which
changes how a company determines when an entity that is insufficiently
capitalized or is not controlled through voting (or similar rights) should be
consolidated. The adoption of the provisions in ASU 2009-17 did not have an
impact on the Companys consolidated financial statements.

Effective January 1, 2010, the Company adopted ASU 2010-01,
Equity (ASC Topic 505): Accounting for Distributions to Shareholders with
Components of Stock and Cash, which clarifies that the stock portion of a
distribution to shareholders that allow them to elect to receive cash or stock
with a potential limitation on the total amount of cash that all shareholders
can elect to receive in the aggregate is considered a share issuance that is
reflected prospectively in earnings per share and is not considered a stock
dividend for purposes of ASC Topic 505 and ASC Topic 260. The adoption of the
provisions in ASU 2010-01 did not have an impact on the Companys consolidated
financial statements.

Effective January 1, 2010, the Company adopted the provisions
in ASU 2010-06, Fair Value Measurements and Disclosures (ASC Topic 820):
Improving Disclosures about Fair Value Measurements, which requires new
disclosures related to transfers in and out of levels 1 and 2 and activity in
level 3 fair value measurements, as well as amends existing disclosure
requirements on level of disaggregation and inputs and valuation techniques. The
adoption of the provisions in ASU 2010-06 did not have an impact on the
Companys consolidated financial statements.

Other accounting standards that have been issued or proposed by
the FASB or other standards-setting bodies that do not require adoption until a
future date are not expected to have a material impact on the Companys
Consolidated Financial Statements upon adoption.

- 11 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 3 | ACCOUNTS RECEIVABLE, NET
|------ | ------------------------

|                                      |   | March 31,   |   |   | December 31, | 
|------------------------------------- | - | ----------- | - | - | ------------ | 
|                                      |   | 2010        |   |   | 2009         | 
|                                      |   | (Unaudited) |   |   | (Audited)    | 
|                                      |   |             |   |   |              | 
|Accounts receivable                   | $ | 9,148,608   |   | $ | 11,006,809   | 
|Less: Allowance for doubtful accounts |   | (710,828    | ) |   |              | 
|                                      |   |             |   |   |              | 
|Accounts receivable, net              | $ | 8,437,780   |   | $ | 11,006,809   | 

|NOTE 4 | INVENTORIES
|------ | -----------

|                 |   | March 31,   |  |   | December 31, | 
|---------------- | - | ----------- |  | - | ------------ | 
|                 |   | 2010        |  |   | 2009         | 
|                 |   | (Unaudited) |  |   | (Audited)    | 
|                 |   |             |  |   |              | 
|Raw materials    | $ | 1,142,674   |  | $ | 566,125      | 
|Work in progress |   | 212,578     |  |   | 246,152      | 
|Finished goods   |   | 885,218     |  |   | 340,088      | 
|                 |   |             |  |   |              | 
|Total            | $ | 2,240,470   |  | $ | 1,152,365    | 

|NOTE 5 | DEPOSITS, PREPAYMENT AND OTHER
      RECEIVABLES
|------ | ------------------------------------------------

|                                         |   | March 31,   |  |   | December 31, | 
|---------------------------------------- | - | ----------- |  | - | ------------ | 
|                                         |   | 2010        |  |   | 2009         | 
|                                         |   | (Unaudited) |  |   | (Audited)    | 
|                                         |   |             |  |   |              | 
|Deposits and prepayment                  |   | 1,098,851   |  |   | 603,636      | 
|Other receivables, net of $nil allowance |   | 72,674      |  |   | 52,600       | 
|                                         |   |             |  |   |              | 
|Total                                    | $ | 1,171,525   |  | $ | 656,236      | 

- 12 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 6 | PROPERTY, PLANT AND EQUIPMENT, NET
|------ | ----------------------------------

|                                                      |   | March 31,   |   |   | December 31, |  
|----------------------------------------------------- | - | ----------- | - | - | ------------ | -
|                                                      |   | 2010        |   |   | 2009         |  
|                                                      |   | (Unaudited) |   |   | (Audited)    |  
|                                                      |   |             |   |   |              |  
|Furniture, fixtures and equipment                     | $ | 59,200      |   | $ | 59,058       |  
|Leasehold improvement                                 |   | 132,524     |   |   | 132,479      |  
|Motor vehicles                                        |   | 213,384     |   |   | 151,729      |  
|Plant and machinery                                   |   | 98,626      |   |   | 98,582       |  
|                                                      |   |             |   |   |              |  
|Total cost                                            |   | 503,734     |   |   | 441,848      |  
|Less: Accumulated depreciation and
      amortization |   | (62,402     | ) |   | (38,951      | )
|                                                      |   |             |   |   |              |  
|Net                                                   | $ | 441,332     |   | $ | 402,897      |  

Depreciation expenses in aggregate for the periods ended March
31, 2010 and 2009 were $23,382 and $3,511 respectively.

|NOTE 7 | INTANGIBLE ASSETS
|------ | -----------------

|                                                          |   | March 31,   |   |   | December 31, |  
|--------------------------------------------------------- | - | ----------- | - | - | ------------ | -
|                                                          |   | 2010        |   |   | 2009         |  
|                                                          |   | (Unaudited) |   |   | (Audited)    |  
|                                                          |   |             |   |   |              |  
|Exclusive rights to computer programming
      technology | $ | 1,099,471   |   | $ | 1,096,361    |  
|Less: Accumulated amortization                            |   | (569,769    | ) |   | (514,757     | )
|                                                          |   |             |   |   |              |  
|Net                                                       | $ | 529,702     |   | $ | 581,604      |  

Each of the exclusive rights has a term of five years and
relates to a computer programming technology under several patents based on
which the Company develops its electronic products. These exclusive rights were
acquired from Mr. Chen Ruofei and Mr. Zhou Yi.

Amortization expenses for the periods ended March 31, 2010 and
2009 were $54,827 and $54,817 respectively.

- 13 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 8 | INCOME TAXES
|------ | ------------

The Company is subject to income tax on an entity basis on
income arising from the tax jurisdiction in which they operate.

CIE is subject to taxes in the U.S.

MENQ, being incorporated the British Virgin Islands (BVI) is
not subject to any income tax in the BVI.

Wisegate is incorporated in the British Virgin Islands (BVI)
and is, therefore, not subject to any income tax in the BVI. However, during the
three months ended March 31, 2009, Wisegate generated patent license fees and
related service revenue from PRC resident enterprises. According to the PRC
Income Tax Law on Foreign Invested Enterprises and Foreign Enterprises, which
was effective for periods before January 1, 2008, and the PRC Unified Enterprise
Income Tax Law, which has been effective from January 1, 2008, the Company is
generally subject to a withholding income tax at 20% on its patent license fees
and on service revenue generated from PRC resident enterprises. As Wisegate has
no permanent establishment within the PRC, it is allowed a reduced withholding
income tax rate of 10% according to the relevant regulation on the
implementation of the PRC income tax law.

MenQ HK and Clever Aim are Hong Kong-incorporated companies and
are, therefore, subject to a Hong Kong profits tax of 16.5% on its income
generated from Hong Kong for the three months ended March 31, 2010 and 2009,
respectively.

MenQ China is a PRC-registered company is, therefore, subject
to PRC income tax at 25% on its income generated from the PRC for the three
months ended March 31, 2010 and 2009, respectively.

The Companys income tax expense consisted of:

|         |   | Three months ended | 
|-------- | - | ------------------ | 
|         |   | March 31,          | 
|         |   | 2010               | 
|         |   | (Unaudited)        | 
|         |   |                    | 
|Current  | $ | -                  | 
|Deferred |   | -                  | 
|         |   |                    | 
|         | $ | -                  | 

A reconciliation of the provision for income taxes determined
at the US statutory corporate income tax rate to the Companys effective income
tax rate is as follows:

|                                                                                                            |   | Three months ended |  
|----------------------------------------------------------------------------------------------------------- | - | ------------------ | -
|                                                                                                            |   | March 31,          |  
|                                                                                                            |   | 2010               |  
|                                                                                                            |   | (Unaudited)        |  
|                                                                                                            |   |                    |  
|Pre-tax (loss) income                                                                                       | $ | (1,040,883         | )
|US statutory rate                                                                                           |   | 35%                |  
|Income tax expense computed at U.S. federal
      rate                                                      |   | (364,309           | )
|Reconciling items:                                                                                          |   |                    |  
|Rate differential for domestic
      earnings                                                               |   | 126,333            |  
|Non-deductible expenses                                                                                     |   | 13,178             |  
|Loss not recognized as
      deferred tax assets                                                            |   | 224,798            |  
|PRC tax concession on non-resident
      enterprises       without permanent
      establishment in the PRC |   | -                  |  
|Others                                                                                                      |   | -                  |  
|                                                                                                            |   |                    |  
|Effective tax expense                                                                                       | $ | -                  |  

- 14 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 8 | INCOME TAXES (CONTINUED)
|------ | ------------------------

Significant components of the net deferred tax assets were as
follows:

|                                 |   | Three months ended |  
|-------------------------------- | - | ------------------ | -
|                                 |   | March 31,          |  
|                                 |   | 2010               |  
|                                 |   | (Unaudited)        |  
|                                 |   |                    |  
|Net operating loss carryforwards | $ | 224,798            |  
|Less: Valuation allowance        |   | (224,798           | )
|                                 |   |                    |  
|Net deferred tax assets          | $ | -                  |  

As of March 31, 2010 and 2009, valuation allowance of $224,798
and $Nil, respectively, was provided to the deferred tax assets, due to the
uncertainty surrounding their realization.

|NOTE 9 | STOCKHOLDERS EQUITY
|------ | --------------------

On December 11, 2009, which was the date of the Share Exchange
as set out in Note 1, the Company issued 60,400,000 shares of the Company, to
the sole shareholder of MenQ in exchange for all the issued and outstanding
shares of MenQ.

|NOTE 10 | STATUTORY RESERVES
|------- | ------------------

In accordance with the PRC Companies Law, the Companys PRC
subsidiaries were required to transfer 10% of their profits after tax, as
determined in accordance with accounting standards and regulations of the PRC,
to the statutory surplus reserve and a percentage of not less than 5%, as
determined by management, of the profits after tax to the public welfare fund.
With the amendment of the PRC Companies Law which was effective from January 1,
2006, enterprises in the PRC were no longer required to transfer any profit to
the public welfare fund. Any balance of public welfare fund brought forward from
December 31, 2005 should be transferred to the statutory surplus reserve. The
statutory surplus reserve is non-distributable.

|NOTE 11 | EARNING PER SHARE
|------- | -----------------

Basic earnings per common share is computed by dividing income
available to common shareholders by the weighted average number of common shares
outstanding for the period. Diluted income per common share is computed
similarly to basic income per common share except that the denominator is
increased to include the number of additional common shares that would have been
outstanding if the potentially dilutive common shares had been issued.

All per share data including earnings per share (EPS) has been
retroactively restated to reflect the reverse acquisition on December 11, 2009
whereby the 60,400,000 shares of common stock issued by the Company (nominal
acquirer) to the shareholder of CIE (nominal acquiree) are deemed to be the
number of shares outstanding for the period prior to the reverse acquisition.
For the period after the reverse acquisition, the number of shares considered to
be outstanding is the actual number of shares outstanding during that period.

- 15 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 11 | EARNING PER SHARE (CONTINUED)
|------- | -----------------------------

The following table is a reconciliation of the net income and
the weighted average shares used in the computation of basic and diluted
earnings per share for the periods presented:

|                                  |   | Three months ended |  
|--------------------------------- | - | ------------------ | -
|                                  |   | March 31,          |  
|                                  |   | 2010               |  
|                                  |   | (Unaudited)        |  
|Net (loss) income                 | $ | (1,040,883         | )
|                                  |   |                    |  
|Weighted average number of shares |   |                    |  
|Basic and diluted                 |   | 65,000,000         |  
|                                  |   |                    |  
|Net (loss) income per share       |   |                    |  
|Basic and diluted                 | $ | (0.016             | )

|NOTE 12 | RELATED PARTY TRANSACTIONS
|------- | --------------------------

|                                                                                                          |   | March 31,   |  |   | December 31, | 
|--------------------------------------------------------------------------------------------------------- | - | ----------- |  | - | ------------ | 
|                                                                                                          |   | 2010        |  |   | 2009         | 
|                                                                                                          |   | (Unaudited) |  |   | (Audited)    | 
|Amount due to directors:                                                                                  |   |             |  |   |              | 
|                                                                                                          |   |             |  |   |              | 
|- Mr. Chen Ruofei (a)(b), director,
      Chief Executive Officer      and President of the
      Company | $ | 644,462     |  | $ | 255,318      | 
|- Mr. Chen Tiannam (a) (b), Chairman of the Company                                                       |   | 283,205     |  |   | 1,037,266    | 
|- Mr. Lam Hak Kwun (a), Former
      director                                                             |   | 16,652      |  |   | 65,370       | 
|- Mr. He Wei Dong (a), director of the Company                                                            |   | 20,510      |  |   | -            | 
|                                                                                                          |   |             |  |   |              | 
|                                                                                                          | $ | 964,829     |  | $ | 1,357,954    | 

(a) The amounts are unsecured, non-interest bearing and without
fixed repayment term.(b) Mr. Chan Ruofei and Mr. Chen Tiannam are also two
of the major shareholders of Future Billion (see Note 1 for further
details).

- 16 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 13 | COMMITMENTS AND CONTINGENCIES
|------- | -----------------------------

Operating Leases Commitments as of March 31, 2010

In the normal course of business, the Company entered into
operating lease agreements to rent office space and plant and equipment. The
Company was obligated under operating leases requiring minimum rentals as of
March 31, 2010 as follows:

|                             |   | (Unaudited) | 
|---------------------------- | - | ----------- | 
|Payable within:              |   |             | 
|- 2010                       | $ | 73,523      | 
|- 2011                       |   | 45,972      | 
|- 2012                       |   | 13,409      | 
|                             |   |             | 
|Total minimum lease payments | $ | 132,904     | 

During the periods ended March 31, 2010 and 2009, rental
expenses under operating leases amounted to $7,664 and $8,416, respectively.

The lease agreement for plant and equipment expired at May 30,
2010, in accordance with the lease term. The Company is in the progress of
negotiating the renewal of lease of this lease as well as a definite plan for
the manufacturing process.

Commitments pursuant to a partnership agreement

On May 20, 2009, the Company entered into a three-year term
partnership agreement with Beijing Normal University for research and
development purposes. Under the partnership agreement, the Company is obligated
to pay the requiring research and development expense not less than
approximately $147,000 annually.

|NOTE 14 | CONCENTRATION OF RISKS
|------- | ----------------------

Credit risk

As of March 31, 2010 and December 31, 2009, 88% of the
Companys cash included cash on hand and deposits in accounts maintained within
the PRC where there is currently no rule or regulation in place for obligatory
insurance to cover bank deposits in the event of bank failure. However, the
Company has not experienced any losses in such accounts and believes it is not
exposed to any significant risks on its cash in bank accounts.

Except for a single external customer who accounted for 99%, of
the Companys revenue for the three months ended March 31, 2010, there was no
other single customer who accounted for more than 10% of the Companys revenue
for the periods ended March 31, 2010 and 2009.

As of March 31, 2010, two customers accounted for 81% and 27%
of total accounts receivable of the Company. As of December 31, 2009, three
customers accounted for 46%, 25% and 21% of accounts receivable of the Company.
Except as disclosed, no other customer accounted for 10% or more of the
Companys accounts receivable as of March 31, 2010 and December 31, 2009.

Currency convertibility risk

Substantially all of the Companys businesses are transacted in
RMB, which is not freely convertible into foreign currencies. All foreign
exchange transactions take place either through the Peoples Bank of China or
other banks authorized to buy and sell foreign currencies at the exchange rates
quoted by the Peoples Bank of China. Approval of foreign currency payments by
the Peoples Bank of China or other regulatory institutions requires submitting
a payment application form together with suppliers invoices, shipping documents
and signed contracts. These requirements imposed by the PRC government
authorities may restrict the ability of the Companys PRC subsidiaries to
transfer funds to the parent through loans, advances or cash dividends.

- 17 -

---

|CHINA INTERACTIVE EDUCATION, INC.                         
|----------------------------------------------------------
|(FORMERLY KNOWN AS FIND THE WORLD INTERACTIVE,
      INC.)
|NOTES TO CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS
|(UNAUDITED)                                               

|NOTE 15 | SEGMENT DATA
|------- | ------------

The Company believes that throughout the three months ended
March 31, 2010 and 2009, it operated in one operating segment  development and
sale of electronic products based on a computer programming technology.

The following table sets out the analysis of the Companys
revenue by products and services.

|                                                                      |   | Three months ended | 
|--------------------------------------------------------------------- | - | ------------------ | 
|                                                                      |   | March 31,          | 
|                                                                      |   | 2010               | 
|                                                                      |   | (Unaudited)        | 
|Revenue from external customers:                                      |   |                    | 
|Licensing of patent and related
      technology development services | $ | -                  | 
|Electronic learning products                                          |   | 3,531,698          | 
|Other electronic products                                             |   | 41,291             | 
|                                                                      |   |                    | 
|Total                                                                 | $ | 3,572,989          | 

The following table sets out the analysis of the Companys
revenue by customers located in different geographical areas.

|                                 |   | Three months ended | 
|-------------------------------- | - | ------------------ | 
|                                 |   | March 31,          | 
|                                 |   | 2010               | 
|                                 |   | (Unaudited)        | 
|Revenue from external customers: |   |                    | 
|PRC                              | $ | 3,531,698          | 
|Other countries                  |   | 41,291             | 
|                                 |   |                    | 
|Total                            | $ | 3,572,989          | 

- 18 -

---

|ITEM 2. | MANAGEMENTS DISCUSSION AND ANALYSIS OF
      FINANCIAL CONDITION AND RESULTS OF **OPERATIONS.**
|------- | ------------------------------------------------------------------------------------------------

Forward Looking Statements

In addition to historical information, this report contains
forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934,
as amended. We use words such as believe, expect, anticipate, project,
target, plan, optimistic, intend, aim, will or similar expressions
which are intended to identify forward-looking statements. Such statements
include, among others, those concerning market and industry segment growth and
demand and acceptance of new and existing products; any projections of sales,
earnings, revenue, margins or other financial items; any statements of the
plans, strategies and objectives of management for future operations; any
statements regarding future economic conditions or performance; uncertainties
related to conducting business in China, as well as all assumptions,
expectations, predictions, intentions or beliefs about future events. You are
cautioned that any such forward-looking statements are not guarantees of future
performance and involve risks and uncertainties, including those identified in
Item 1A, Risk Factors described in our Annual Report on Form 10-K for our
fiscal year ended December 31, 2009, as well as assumptions, which, if they were
to ever materialize or prove incorrect, could cause the results of the Company
to differ materially from those expressed or implied by such forward-looking
statements.

Readers are urged to carefully review and consider the various
disclosures made by us in this report and our other filings with the SEC. These
reports attempt to advise interested parties of the risks and factors that may
affect our business, financial condition and results of operations and
prospects. The forward-looking statements made in this report speak only as of
the date hereof and we disclaim any obligation, except as required by law, to
provide updates, revisions or amendments to any forward-looking statements to
reflect changes in our expectations or future events.

Use of Certain Defined Terms

Except as otherwise indicated by the context, references in
this report to (i) the Company, we, us, and our are to the combined
business of China Interactive Education, Inc., a Nevada corporation, and its
consolidated subsidiaries; (ii) MenQ BVI are to MenQ Technology Group Limited,
a BVI limited company; (iii) Wisegate are to Wisegate International Limited, a
BVI limited company; (iv) MenQ HK are to MenQ International Limited, a Hong
Kong limited company; (v) Clever Aim are to Clever Aim Development Limited, a
Hong Kong limited company; (vi) MenQ China are to MenQ Technology Limited, a
PRC limited company; (vii) SEC are to the United States Securities and
Exchange Commission; (viii) Securities Act are to Securities Act of 1933, as
amended; (ix) Exchange Act are to the Securities Exchange Act of 1934, as
amended; (x) PRC and China are to Peoples Republic of China excluding Hong
Kong, Macao, and Taiwan; (xi) Hong Kong are to the Hong Kong Special
Administrative Region of the Peoples Republic of China; (xii) Renminbi and
RMB are to the legal currency of China; and (xiii) U.S. dollar, $ and
US$ are to United States dollars.

Overview of Our Business

Through our Hong Kong and PRC subsidiaries, we are an education
solutions company that provides new era educational concepts, equipment and
products to educational institutions including elementary, middle and high
schools, professional training schools, and to individual students in China. We
were organized to meet what we believe is an unmet need for educational
resources throughout the PRC. Based on the PRC governments statistical yearbook
for 2007, the government invests more than $104 billion on education each
year.However, just as economic development is not even throughout the
PRC, there is an uneven allocation of educational resources in the PRC. In
general, only students who pass the numerous national examinations, which are
given at various stages of the educational process, can obtain better
educational opportunities at a higher level. We believe that this
examination-oriented education has created a market for products to improve the
efficiency and performance of students and teachers.

Our principal businesses include (1) the provision of new era
e-classroom and e-library solutions, (2) the distribution of computer based ELPs
embedded with Beijing Normal Universitys educational materials in computer
programs and with self developed wireless technology and (3) the design and
manufacture of GPS products via ODMs and OEMs based on self-developed
technology.

On May 20, 2009, we entered into a three-year partnership
agreement with Beijing Normal University, one of the top teaching universities
in China with a 100-year history. Under this joint strategic partnership, we
cooperate in the development of various aspects of IT applied in education. As a result of this
collaboration, we founded the IT Applied in Education Institute in May, 2009 to
conduct joint research and development of cutting edge interactive education
methodologies and content, applying computer and internet technologies for use
in education. The IT Applied in Education Institute focuses on the
computerization of education systems and the digitization of supplemental study
systems, including, but not limited to: (a) cost effective mini intelligent
terminals and software suitable for access of high-speed 3G wireless networks;
(b) terminals with embedded educational software platforms; (c) virtual
experiment labs and sensor-based lab networks; and (d) specific internet service
platforms for teachers and students. Under the partnership agreement, Beijing
Normal University has authorized us to exclusively promote and distribute our
jointly researched and developed products. We share the right to use such
products, and we share 50% of the net profits from our sale of our jointly
researched and developed products.

- 19 -

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A majority of our revenues are derived from (1) sales of
comprehensive sets of ELPs, including hardware with educational content
certified and authorized by Beijing Normal University under the partnership
agreement and (2) development fees from customers for providing educational
content in computer programs. In the past, the majority of our revenue was
generated from distributing our self-developed technologies in GPS and education
products to overseas customers. Starting from 2009, we have been shifting our
focus to the education market in the PRC. We plan to expand our sales network to
all primary and secondary schools in all provinces of China with the help of
educational policies, such as The Tenth Five-Year Development Outline for
Educational Information Technology, for the development of IT in education and
computerized teaching matters, and to the individual electronic ELP market.

The chart below presents our corporate structure.



Our company headquarters is located in southern China, in the
City of Zhongshan in Guangdong Province and our sales offices are located in the
Shenzhen Special Economic Zone and City of Guangzhou in Guangdong Province.

We file annual, quarterly and other reports, proxy statements
and other information with the SEC. You may obtain and copy any document we file
with the SEC at the SECs public reference room at 100 F Street, NE, Room 1580,
Washington, D.C. 20549. You may obtain information on the operation of the SECs
public reference facilities by calling the SEC at 1-800-SEC-0330. You can
request copies of these documents, upon payment of a duplicating fee, by writing
to the SEC at its principal office at 100 F Street, NE, Room 1580, Washington,
D.C. 20549-1004. The SEC maintains an Internet website at http://www.sec.gov
that contains reports, proxy and information statements, and other information
regarding issuers that file electronically with the SEC. Our SEC filings,
including exhibits filed therewith, are accessible through the Internet at that
website. You may also request a copy of our SEC filings, at no cost to you, by
writing or telephoning us at: China Interactive Education, Inc., Block C,
Zhennan Road, South District, Zhongshan City, Guangdong Province, 518040
Peoples Republic of China, attention Corporate Secretary, telephone (+86)
0760-2819888. We will not send exhibits to the documents, unless the exhibits
are specifically requested and you pay our fee for duplication and delivery.

2010 Financial Performance Highlights

The following are some financial highlights for the three
months ended March 31, 2010:

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- Net Sales: Net sales increased $0.4 million, or 13%, to $3.6
  million for the three months ended March 31, 2010 from $3.2 million for the
  same period in 2009.
- Gross Margin: Gross margin was 34% for the three months
  ended March 31, 2010, as compared to 62% for the same period in 2009.
- Net Income: Net income decreased $2.4 million, or 177%, to
  $(1.0) million for the three months ended March 31, 2010, from $1.4 million
  for the same period in 2009.
- Fully diluted earnings per share: Fully diluted earnings per
  share were $(0.016) for the three months ended March 31, 2010, as compared to
  $0.0223 for the same period in 2009.

Results of Operations

The following table sets forth key components of our results of
operations for the periods indicated, both in dollars and as a percentage of our
net sales.

Three Months Ended
    
    
    Three Months EndedMarch 31, 2010
    
    
    March 31, 2009% of
    
    
    
    
    
    % ofAmount
    
    
    Net Sales
    
    
    Amount
    
    
    Net SalesNet sales
    $
    3,572,989
    
    
    100%
    
    $
    3,162,404
    
    
    100%Cost of sales
    
    2,365,652
    
    
    66%
    
    
    1,188,260
    
    
    38%Gross profit
    
    1,207,337
    
    
    34%
    
    
    1,974,144
    
    
    62%Selling, General and Administrative Expenses
    
    2,248,278
    
    
    63%
    
    
    339,082
    
    
    11%(Loss) income from operations
    
    (1,040,941
    )
    
    (29%
    )
    
    1,635,062
    
    
    52%Other income
    
    58
    
    
    0%
    
    
    186
    
    
    0%(Loss) income before income taxes
    
    (1,040,883
    )
    
    (29%
    )
    
    1,635,248
    
    
    52%Income taxes
    
    -
    
    
    0%
    
    
    287,730
    
    
    9%Net (loss) income
    $
    (1,040,883
    )
    
    (29%
    )
    $
    1,347,518
    
    
    43%


Net Sales. Our sales revenue increased to
$3.6 million in the three months ended March 31, 2010, from $3.2 million for the
same period in 2009, representing a 13% increase. During the 2010 period, the
Company changed its principal business from providing product and licensing
fees, or PLFs, to providing educational learning products, or ELPs, under its
own Five Best Students brand. The increase in revenue reflects acceptance of
this change by our customers.

Cost of Sales. Our cost of sales increased $1.2
million, or 99%, to $2.4 million in the three months ended March 31, 2010, from
$1.2 million for the same period in 2009. The cost of goods sold per sales ratio
changed from 38% to 66% for the three months ended March 31, 2010 and 2009,
respectively. The increment in cost of sales represents the difference in cost
structure in providing licensing revenue and product revenue, in connection with
the Companys change from providing PLFs to providing ELPs during the 2010
period.

Gross Profit and Gross Margin. Our gross profit
decreased $0.8 million, or 39%, to $1.2 million in the three months ended March
31, 2010, from $2.0 million for the same period in 2009. Gross profit as a
percentage of net revenue was 34% and 62% for the three months ended March 31, 2010 and 2009, respectively. The
decrease in gross profit represents the different gross margin in providing
licensing revenue in the 2009 period and product revenue in the 2010 period.

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Selling, General and Administrative Expenses. In
the three months ended March 31, 2010, our selling, general and administrative
expenses increased $1.9 million, or 563%, to $2.2 million, from $0.3 million for
the same period in 2009. During the 2010 period, the Company incurred expense on
a marketing campaign regarding its change in business and to build up its own
Five Best Students brand. The cost of advertisement related to brand building
in the first quarter of 2010 totaled approximately $1.2 million.

Other Income.Other income decreased $128,
or 69%, to $58 in the three months ended March 31, 2010, from $186 during the
same period in 2009. The decrease in other income represents less bank income
earned from a decreased bank balance in the 2010 period.

(Loss) income Before Income Taxes. Our income
before income taxes decreased by $2.6 million, or 164%, to ($1.0) million in the
three months ended March 31, 2010, from $1.6 million for the same period in
2009, primarily due to increased marketing expenses during the 2010 period.

Income Taxes. We incurred income tax expenses of
$nil and $0.3 million in the three months ended March 31, 2010 and 2009,
respectively, a 100% decrease. See Taxation above for more information. The
Company generated negative income before income tax in the first quarter of 2010
and so no income taxes were incurred during the period.

Net Income. In the three months ended March 31,
2010, we generated a net loss of $1.0 million, a decrease of $2.4 million, or
177%, from $1.3 million for the same period in 2009, as a result of the factors
described above.

Liquidity and Capital Resources

As of March 31, 2010, we had cash and cash equivalents of
$180,762, primarily consisting of cash on hand and demand deposits. The
following table provides detailed information about our net cash flow for all
financial statement periods presented in this report. To date, we have financed
our operations primarily through cash flows from operations, augmented by
short-term bank borrowings and equity contributions by our stockholders.

Cash Flow(all amounts in U.S. dollars)

|                                                  |   | Three Months Ended March 31, |  
|------------------------------------------------- | - | ---------------------------- | -
|                                                  |   | 2010                         |  
|Net cash provided by operating activities         | $ | 287,521                      |  
|Net cash used in investing activities             |   | (42,920                      | )
|Net cash used in financing activities             |   | (415,530                     | )
|Effects of Exchange Rate Change in Cash           |   | 147                          |  
|Net Decrease in Cash and Cash Equivalents         |   | (170,782                     | )
|Cash and Cash Equivalent at Beginning of the Year |   | 351,544                      |  
|Cash and Cash Equivalent at End of the Year       | $ | 180,762                      |  

Operating activities

Net cash provided by operating activities was $0.3 million for
the three months ended March 31, 2010, as compared to $1.8 million net cash
provided by operating activities for the same period in 2009. The decrease from
period to period was primarily attributable to the Companys transition of
principal business during the 2010 period, from providing PLFs to providing ELPs
and the expense incurred in marketing activities related to the change.

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Investing activities

Net cash used in investing activities for the three months
ended March 31, 2010 was $42,920, as compared to $295,955 for the same period in
2009. During the first quarter of 2010, the net cash used in investing was
mainly attributable to acquisition of plant and equipment.

Financing activities

Net cash used in financing activities for the three months
ended March 31, 2010 was $0.4 million, as compared to $1.8 million for the same
period. During the first quarter of 2010, the net cash used in financing was
mainly attributable to repayment of amount due from directors. The amount
contributed by directors was used to finance the Companys working capital with
interest-free.

We believe that our cash on hand and cash flow from operations
will meet our present cash needs for the next 12 months. We may, however, in the
future, require additional cash resources due to changed business conditions,
implementation of our strategy to ramp up our marketing efforts and increase
brand awareness, or acquisitions we may decide to pursue. If our own financial
resources are insufficient to satisfy our capital requirements, we may seek to
sell additional equity or debt securities or obtain additional credit
facilities. The sale of additional equity securities could result in dilution to
our stockholders. The incurrence of indebtedness would result in increased debt
service obligations and could require us to agree to operating and financial
covenants that would restrict our operations. Financing may not be available in
amounts or on terms acceptable to us, if at all. Any failure by us to raise
additional funds on terms favorable to us, or at all, could limit our ability to
expand our business operations and could harm our overall business
prospects.

Obligations under Material Contracts

On May 20, 2009, we entered into a partnership agreement with
Beijing Normal University. Pursuant to the partnership agreement, we are
required to pay no less than RMB 1 million (approximately USD$147,060) per year
to Beijing Normal University for research and development purposes. We were
required to pay RMB 300,000 (approximately USD$44,200) within 15 working days
after the establishment of the IT Applied in Education Institute and are
required pay the remaining amount in no less than RMB 150,000 (approximately
USD$22,060) increments every three months. This agreement is for a term of three
years. On August 2, 2009, we entered into a supplemental agreement with Beijing
Normal University, pursuant to which we agreed to share 50% of the net profits
from our sale of jointly researched and developed products under the partnership
agreement.

Inflation

Inflation and changing prices have not had a material effect on
our business and we do not expect that inflation or changing prices will
materially affect our business in the foreseeable future. However, our
management will closely monitor the price change in travel industry and
continually maintain effective cost control in operations.

Off Balance Sheet Arrangements

We do not have any off balance sheet arrangements that have or
are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of
operations, liquidity or capital expenditures or capital resources that is
material to an investor in our securities.

Seasonality

We may experience seasonal fluctuations in our revenue in some
regions in the PRC, based on the academic year and the tendency of parents and
students to make purchases relating to their education just prior to or at the
beginning of the school year in the autumn. Moreover, our revenues are usually
higher in the second half of the year than in the first half of the year and the
second quarter is usually the slowest quarter because Chinas educational
institutions normally procure ELP in first and third quarters. Any seasonality
may cause significant pressure on us to monitor the development of materials
accurately and to anticipate and satisfy these requirements.

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Critical Accounting Policies

These interim condensed consolidated financial statements are
unaudited. In the opinion of management, all adjustments and disclosures
necessary for a fair presentation of these interim condensed consolidated
financial statements have been included. The result reported in the condensed
consolidated financial statements for any interim periods are not necessarily
indicative of the results that may be reported for the entire year. The
accompanying condensed consolidated financial statements have been prepared in
accordance with the rules and regulations of the Securities and Exchange
Commission and do not include all information and footnotes necessary for a
complete presentation of financial statements in conformity with accounting
principles generally accepted in the United States. These unaudited condensed
consolidated financial statements should be read in conjunction with the
consolidated financial statements and accompanying footnotes included in the
Companys Annual Report on Form 10-K for the year ended December 31, 2009.

These condensed consolidated financial statements include the
financial statements of CIE and its subsidiaries. All significant inter-company
balances or transactions have been eliminated on consolidation

Research and development expenses

Research and development costs are charged to expense when
incurred.

Advertising and promotion costs

The Company expenses advertising and promotion costs as
incurred. Advertising and promotion expenses charged to operations were
$1,205,748 (unaudited) and $38,899 (unaudited) for the periods ended March 31,
2010 and 2009, respectively.

Shipping and handling cost

Technological products sold by the Company are normally
collected by customers at the Companys premises. During the periods ended March
31, 2010 and 2009, shipping and handling costs were insignificant.

Foreign Currency

The Company uses the United States dollars (U.S. Dollar or
US$ or $) for financial reporting purposes. The PRC subsidiaries within the
Company maintain their books and records in their functional currency, Chinese
Renminbi (RMB) and Hong Kong dollars (HK$), being the lawful currency in the
PRC and Hong Kong. Assets and liabilities are translated into US Dollars using
the applicable exchange rates prevailing at the balance sheet date. Items on the
statement of operations are translated at average exchange rates during the
reporting period. Equity accounts are translated at historical rates. Equity
accounts are translated at historical rates. Adjustments resulting from the
translation of the Companys financial statements are recorded as accumulated
other comprehensive income.

The exchange rates used to translate amounts in RMB into U.S.
Dollars for the purposes of preparing the consolidated financial statements are
based on the rates as published on the website of Peoples Bank of China and are
as follows:-

|                                                      | As of March 31, 2010 | As of December 31, 2009
|----------------------------------------------------- | -------------------- | -----------------------
|Balance sheet items, except for equity
      accounts | US$1=RMB6.8259       | US$1=RMB6.8282         
|                                                      | US$1=HK$7.7642       | US$1=HK$7.7850         

|                                                       | Period ended March
      31,
|------------------------------------------------------ | ----------------------------
|                                                       | 2010                        
|Items in the statements of income and cash
      flows | US$1=RMB6.8270              
|                                                       | US$1=HK$7.7746              

No representation is made that the RMB amounts could have been,
or could be, converted into U.S. dollars at the above rates.

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The value of RMB against U.S. dollars and other currencies may
fluctuate and is affected by, among other things, changes in Chinas political
and economic conditions. Any significant revaluation of RMB may materially
affect the Companys financial condition in terms of U.S. dollar reporting.

Recent Accounting Pronouncements

Effective January 1, 2010, the Company adopted the provisions
in ASU 2009-17, Consolidation (ASC Topic 810): Improvements to Financial
Reporting by Enterprises Involved with Variable Interest Entities, which
changes how a company determines when an entity that is insufficiently
capitalized or is not controlled through voting (or similar rights) should be
consolidated. The adoption of the provisions in ASU 2009-17 did not have an
impact on the Companys consolidated financial statements.

Effective January 1, 2010, the Company adopted ASU 2010-01,
Equity (ASC Topic 505): Accounting for Distributions to Shareholders with
Components of Stock and Cash, which clarifies that the stock portion of a
distribution to shareholders that allow them to elect to receive cash or stock
with a potential limitation on the total amount of cash that all shareholders
can elect to receive in the aggregate is considered a share issuance that is
reflected prospectively in earnings per share and is not considered a stock
dividend for purposes of ASC Topic 505 and ASC Topic 260. The adoption of the
provisions in ASU 2010-01 did not have an impact on the Companys consolidated
financial statements.

Effective January 1, 2010, the Company adopted the provisions
in ASU 2010-06, Fair Value Measurements and Disclosures (ASC Topic 820):
Improving Disclosures about Fair Value Measurements, which requires new
disclosures related to transfers in and out of levels 1 and 2 and activity in
level 3 fair value measurements, as well as amends existing disclosure
requirements on level of disaggregation and inputs and valuation techniques. The
adoption of the provisions in ASU 2010-06 did not have an impact on the
Companys consolidated financial statements.

Other accounting standards that have been issued or proposed by
the FASB or other standards-setting bodies that do not require adoption until a
future date are not expected to have a material impact on the Companys
Consolidated Financial Statements upon adoption.

ITEM 3.

QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 4.

CONTROLS AND
PROCEDURES.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in
Rule 13a-15(e) under the Exchange Act) that are designed to ensure that
information that would be required to be disclosed in Exchange Act reports is
recorded, processed, summarized and reported within the time period specified in
the SECs rules and forms, and that such information is accumulated and
communicated to our management, including to our Chief Executive Officer and
Chief Financial Officer, as appropriate, to allow timely decisions regarding
required disclosure.

As required by Rule 13a-15 under the Exchange Act, our
management, including our Chief Executive Officer and Chief Financial Officer,
evaluated the effectiveness of the design and operation of our disclosure
controls and procedures as of March 31, 2010. Based on that evaluation, our
Chief Executive Officer and Chief Financial Officer concluded that as of March
31, 2010, and as of the date that the evaluation of the effectiveness of our
disclosure controls and procedures was completed, our disclosure controls and
procedures were effective to satisfy the objectives for which they are
intended.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over
financial reporting during the three months ended March 31, 2010 that have
materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

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PART II

|ITEM 1. | LEGAL PROCEEDINGS.
|------- | ------------------

From time to time, we may become involved in various lawsuits
and legal proceedings which arise in the ordinary course of business. However,
litigation is subject to inherent uncertainties and an adverse result in these
or other matters may arise from time to time that may harm our business. We are
currently not aware of any such legal proceedings or claims that we believe will
have a material adverse affect on our business, financial condition or operating
results.

|ITEM 1A. | RISK FACTORS.
|-------- | -------------

Not applicable.

|ITEM 2. | UNREGISTERED SALES OF EQUITY SECURITIES AND
      USE OF PROCEEDS.
|------- | ------------------------------------------------------------------

We have not sold any equity securities during the quarter ended
March 31, 2010 which sale was not previous disclosed in a current report on Form
8-K filed during that period.

|ITEM 3. | DEFAULTS UPON SENIOR SECURITIES.
|------- | --------------------------------

None.

|ITEM 4. | (REMOVED AND RESERVED).
|------- | -----------------------

|ITEM 5. | OTHER INFORMATION.
|------- | ------------------

We have no information to include that was required to be but
was not disclosed in a report on Form 8-K during the period covered by this Form
10-Q. There have been no material changes to procedures by which security
holders may recommend nominees to our board of directors.

|ITEM 6. | EXHIBITS.
|------- | ---------

The following exhibits are filed as part of this report or
incorporated by reference:

|Exhibit No. | Description                                                                                                     
|----------- | ----------------------------------------------------------------------------------------------------------------
|31.1        | Certifications of Chief
      Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of
      2002.
|31.2        | Certifications of Chief Financial Officer
      Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.      
|32.1        | Certification of Chief
      Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of
      2002. 
|32.2        | Certification of Chief Financial Officer
      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.       

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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.

|                     | CHINA INTERACTIVE EDUCATION, INC.
|-------------------- | ---------------------------------
|                     |                                  
|                     |                                  
|Dated: June 15, 2010 | /s/ Ruofei
      Chen            
|                     | Ruofei Chen                      
|                     | Chief Executive Officer          
|                     |                                  
|                     |                                  
|                     |                                  
|Dated: June 15, 2010 | /s/ Ting Pong
      Cheung       
|                     | Ting Pong Cheung                 
|                     | Chief Financial Officer          

- 27 -

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EXHIBIT INDEX

|Exhibit No. | Description                                                                                                     
|----------- | ----------------------------------------------------------------------------------------------------------------
|31.1        | Certifications of Chief
      Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of
      2002.
|31.2        | Certifications of Chief Financial Officer
      Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.      
|32.1        | Certification of Chief
      Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of
      2002. 
|32.2        | Certification of Chief Financial Officer
      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.       

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