UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 10-QSB

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

        For  the  Quarter  ended  March  31,  2000.

[ ]     TRANSITION  REPORT  UNDER  SECTION  13  OR  15(d) OF THEE EXCHANGE ACT

        For  the  transition  period  _____________  to  _____________

Commission  file  number  0-26359

                           LAL MIAMI ENTERPRISES, INC.
              (Exact name of Small Business Company in its charter)


             NEVADA                                    59-3356011
(State or other jurisdiction of     (IRS Employer incorporation or organization)
Identification  No.)


                              3355 Somerset Trace,
                               Marietta, GA 30067
                    (Address of principal executive offices)

Registrant's  Telephone  number,  including  area  code: (770) 953-6439


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 and Exchange Act of 1934
during  the  preceding twelve months (or such shorter period that the Registrant
was required to file such reports), and (2) has been subject to file such filing
requirements  for  the  past  thirty  days.
Yes  [   ]                 No  [ X ]

Indicate  the  number  of  shares outstanding of each of the issuer's classes of
common  stock,  as  of the close of the period covered by this report: 5,000,000
Shares  of  Common  Stock  ($.001  par  value)


Transitional  Small  Business  Disclosure  Format  (check  one):
Yes  [   ]        No  [ X ]

                           LAL MIAMI ENTERPRISES, INC.


<PAGE>
PART I:         Financial  Information

     ITEM 1  -  Financial  statements

     ITEM 2  -  Management's'  discussion  and  analysis  of
                financial  condition  and  results  of  operations

PART II:        Other  Information



                           LAL MIAMI ENTERPRISES, INC.
                           ---------------------------
                          (A DEVELOPMENT STATE COMPANY)
                          -----------------------------
                                  BALANCE SHEET
                                  -------------
                                 March 31, 2000
                                 --------------


                                     ASSETS
                                     ------


Current  Assets:
---------------
   Total  Current  Assets                                   $     -
                                                            -------

     TOTAL  ASSETS                                          $     -
                                                            =======


                   LIABILITIES  AND  STOCKHOLDERS'  EQUITY
                   ---------------------------------------

Current  Liabilities:
--------------------
   Total  Current  Liabilities                              $    -
                                                            -------

     TOTAL  LIABILITIES                                     $    -
-----                                                       -------

Stockholders'  Equity:
---------------------
   Capital  Stock  -

      Common  stock,  $.00005  par  value
      200,000  shares  authorized,
      5,000,000  shares  issued  and  outstanding            2,000

      Capital  in  excess  of  par  value

      (Deficit) accumulated during development stage        (2,600)
                                                            -------

     Total  Stockholders'  Equity                           $    -
                                                            -------

     TOTAL  LIABILITIES  AND
     STOCKHOLDERS'  EQUITY                                  $    -
                                                            =======


See  accompanying  Notes  to  Financial  Statements.


<PAGE>
<TABLE>
<CAPTION>
                                            LAL MIAMI ENTERPRISES, INC.
                                            ---------------------------
                                           (A DEVELOPMENT STAGE COMPANY)
                                           -----------------------------
                              STATEMENTS OF OPERATIONS AND RETAINED EARNINGS (DEFICIT)
                              --------------------------------------------------------
                                 FOR THE THREE MONTHS ENDED MARCH 31, 2000 AND 1999
                                 --------------------------------------------------



                                   THREE MONTHS ENDED  THREE MONTHS ENDED
                                   ------------------  ------------------
                                     MARCH 31, 2000      MARCH 31, 1999

<S>                                <C>                 <C>

Operating Expenses                 $               -    $              -
                                   ------------------  ------------------

Income (loss) from operations      $               -    $              -

RETAINED EARNINGS
(DEFICIT), BEGINNING
OF PERIOD                                     (2,600)             (2,000)
                                   ------------------  ------------------

RETAINED EARNINGS
(DEFICIT), END OF
PERIOD                             $          (2,600)  $          (2,000)
                                   ==================  ==================


Per share information:
   Basic and diluted (loss)
   per common share                $               -   $               -
                                   ==================  ==================

Weighted average shares
   outstanding                             5,000,000           5,000,000
                                   ==================  ==================
</TABLE>


See  accompanying  Notes  to  Financial  Statements.


<PAGE>
                           LAL MIAMI ENTERPRISES, INC.
                           ---------------------------
                          (A DEVELOPMENT STAGE COMPANY)
                          -----------------------------
                             STATEMENT OF CASH FLOWS
                             -----------------------
               FOR THE THREE MONTHS ENDED MARCH 31, 2000 AND 1999
               --------------------------------------------------



                                                          2000  1999
                                                          ----  ----
Cash  Flows  From  Operating  Activities:
----------------------------------------
   Net  Income  (Loss)                                    $  -  $  -
      Adjustments to reconcile net income to net cash
         provided  by  operating  activities                 -     -
                                                          ----  ----

         Net  Cash  Provided  By  (Used  By)
            Operating  Activities                         $  -  $  -
                                                          ----  ----

Cash  Flows  From  Investing  Activities:
----------------------------------------
   Net  cash provided by (used in) investing activities   $  -  $  -
                                                          ----  ----

Cash  Flows  From  Financing  Activities:
----------------------------------------
   Net  cash provided by (used in) financing activities   $  -  $  -
                                                          ----  ----

   Net  increase in cash and cash equivalents             $  -  $  -

Cash  and  Cash  Equivalents  at  the
   Beginning  of  the  Period                                -     -
                                                          ----  ----

Cash  and  Cash  Equivalents  at  the
   End  of  the Period                                    $  -  $  -
                                                          ====  ====

Additional  Cash  Flow  Information:
-----------------------------------
   Cash  paid  during  the  period  for:
      Interest  (noncapitalized)                          $  -  $  -
      Income  taxes                                       $  -  $  -


See  accompanying  Notes  to  Consolidated  Financial  Statements.


<PAGE>
                           LAL MIAMI ENTERPRISES, INC.
                           ---------------------------
                          NOTES TO FINANCIAL STATEMENTS
                          -----------------------------
                    FOR THE THREE MONTHS ENDED MARCH 31, 2000
                    -----------------------------------------


Notes  to  Financial  Statements
--------------------------------

Organization

     The  Company was incorporated in Nevada on April 4, 1997. The Company is in
its  development  stage  and  to  date  its  activities  have  been  limited  to
organization  and  capital  formation.

Basis  of  Presentation

     The  accompanying  condensed  unaudited  financial  statements  have  been
prepared in accordance with generally accepted accounting principles for interim
financial  information  and  with  the instructions to form 10-QSB. Accordingly,
they  do  not include all of the information and footnotes required by generally
accepted accounting principles for complete financial statements. In the opinion
of  management,  all  adjustments  (consisting  of normal recurring adjustments)
considered  necessary for a fair presentation have been included. The results of
operations  for  the  periods  presented  are  not necessarily indicative of the
results  to be expected for the full year. The accompanying financial statements
should  be read in conjunction with the Company's form 10K-SB filed for the year
ended  December  31,  1999.

Stockholders'  Equity

     Basic  (loss)  per  share was computed using the weighted average number of
common  shares  outstanding.  During the period ended March 31, 2000 the Company
recorded  $2,000,  as  the  fair  value  services  provided by its president for
management  of  the  Company  and  for the provision of office space and related
administrative  services.  This  amount  has  been  accounted  for  as a capital
contribution  to  the  Company  by  its  president.


<PAGE>
Item  2.     Management's  Discussion  and  Analysis  of  Financial
             Condition  and  Results  of  Operations:

     Plan  of  Operation
     -------------------

     LAL  Miami  Enterprises, Inc. (the "Company") was  organized under the laws
of the State of Nevada to engage in any lawful business. The  Company was formed
for  the  purpose  of  creating a vehicle to obtain capital to take advantage of
business  opportunities  that  may  have potential for profit. Management of the
Company has unlimited discretion in determining the business activities in which
the  Company  will  become  engaged.  Such companies are commonly referred to as
"blind  pool/blank  check"  companies. There is and can be no assurance that the
Company  will  be able to acquire an interest in any such opportunities that may
exist or that any activity of the Company, even after any such acquisition, will
be  profitable.

     The  Company  has  generated no revenues from its operations and has been a
development  stage  company since inception. Since the Company has not generated
revenues  and  has never been in a profitable position, it operates with minimal
overhead.

     During  the  period  of  this  report,  the  Company has not engaged in any
preliminary  efforts  intended to identify any possible acquisitions nor entered
into  a  letter  of  intent  concerning  any  business  opportunity.

     Liquidity  and  Capital  Resources
     ----------------------------------

     At  March  31,  2000, the Company had no material cash or other assets with
which to conduct operations.  There can be no  assurance  that the Company  will
be  able  to  complete  its  business  plan and to  exploit  fully any  business
opportunity  that  management  may  be  able to locate on behalf of the Company.
Due  to  the lack of a  specified  business  opportunity,  the Company is unable
to  predict  the  period for which it can conduct  operations.  Accordingly, the
Company  will  need  to  seek  additional  financing through loans, the sale and
issuance  of  additional  debt  and/or  equity  securities,  or other  financing
arrangements.  Management  of  the  Company  has  advised  that  they  will  pay
certain  costs  and  expenses  of  the  Company  from  their  personal  funds as
interest  free  loans  in  order  to  facilitate  development  of  the Company's
business  plan.  Management  believes  that  the  Company has inadequate working
capital  to  pursue  any  operations at this time; however, loans to the Company
from  management  may  facilitate  development  of  the  business plan.  For the
foreseeable  future,  the  Company  through  its  management  intends  to pursue
acquisitions  as  a means to develop the Company. The Company does not intend to
pay dividends in the foreseeable future. As of the end of the reporting  period,
the  Company  had  no  material  cash  or  cash  equivalents.  There  was  no
significant  change  in  working  capital  during  this  quarter.


     Year  2000  Issues
     ------------------

     The  Company  did  not  encounter  any  Y2K  problems.

PART  II--OTHER  INFORMATION


<PAGE>
Item  1.  Legal  Proceedings.


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

Item  2.  Changes  in  Securities.

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

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

Item  3.  Defaults  Upon  Senior  Securities.


     (Not  applicable)

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


     (Not  applicable)


Item  5.  Other  Information.


     (Not  applicable)

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


     (a)  Exhibits

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

     (b)  Reports  on  Form  8-K

          None.


<PAGE>
                                    Signature

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




Date:  June  12,  2000                /s/  Michael  H.  Fridovich
       ---------------                     ----------------------------------
                                           Michael  H.  Fridovich,  President


<PAGE>