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 EXCHANGE ACT OF 1934

                       Commission File Number:  000-31467

                For the quarterly period ended December 31, 2002

                                eStaff.com, Inc.

Nevada                                                                91-1979826
(Jurisdiction  of  Incorporation)        (I.R.S.  Employer  Identification  No.)

8115  North  Van  Houten,  Portland  OR                                    97203
(Address of principal executive offices)                              (Zip Code)

Registrant's  telephone  number,  including  area  code:         (503)  493-0477

Securities  registered  pursuant  to  Section  12(b)  of  the  Act:         None

Securities  registered  pursuant  to  Section  12(g)  of  the  Act: Common Stock

As of December 31, 2002, 27,935,000 shares of shares of Common Stock were issued
and  outstanding.


Transitional  Small  Business  Disclosure  Format  (check one): yes [ ]   no [X]

                          PART I: FINANCIAL INFORMATION

                          ITEM 1. FINANCIAL STATEMENTS.

     The  financial  statements,  for  the  three  months  and nine months ended
December  31,  2003,  included herein have been prepared by the Company, without
audit  pursuant  to  the  rules  and  regulations of the Securities and Exchange
Commission.

     Certain  information  and  footnotes  disclosure,  normally  included  in
financial  statements  prepared in accordance with generally accepted accounting
principles,  are  often  condensed  or  omitted, in unaudited quarterly reports,
pursuant  to  regulations  which  allow  such  omissions.

                                        1
<PAGE>

                                ESTAFF.COM, INC.
                          (a Development Stage Company)
                                 BALANCE SHEETS
<TABLE>
<CAPTION>
                                                         December 31,   March 31,
                                                            2002          2002
----------------------------------------------------------------------------------
                                                         (Unaudited)
<S>                                                      <C>           <C>
                                     ASSETS
CURRENT ASSETS

    Cash. . . . . . . . . . . . . . . . . . . . . . . .  $         0   $       0
                                                         ------------  ----------
TOTAL CURRENT ASSETS. . . . . . . . . . . . . . . . . .            0           0
                                                         ------------  ----------
TOTAL ASSETS. . . . . . . . . . . . . . . . . . . . . .  $         0   $       0
                                                         ============  ==========

      LIABILITIES & STOCKHOLDERS' EQUITY

LIABILITIES

  Accounts payable. . . . . . . . . . . . . . . . . . .  $    61,273   $  49,275
                                                         ------------  ----------
Total accounts payable. . . . . . . . . . . . . . . . .       61,273      49,275
                                                         ------------  ----------

STOCKHOLDERS' EQUITY

  Common Stock, $.001 par value; authorized 100,000,000
     shares; issued and outstanding, 27,935,000 shares
     and 25,435,000 shares respectively . . . . . . . .       27,935      27,935

  Additional paid in capital. . . . . . . . . . . . . .      103,940     103,940
  Accumulated Deficit . . . . . . . . . . . . . . . . .     (193,148)   (181,150)
                                                         ------------  ----------
Total Stockholders' Equity. . . . . . . . . . . . . . .      (61,273)    (49,275)
                                                         ------------  ----------
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY. . . . . . . .  $         0   $       0
                                                         ============  ==========
</TABLE>

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

                                        2
<PAGE>

                                                  ESTAFF.COM, INC.
                                           (a Development Stage Company)
                                              STATEMENTS OF OPERATIONS
                                                    (Unaudited)
<TABLE>
<CAPTION>
                                                                                                        From
                                                                                                    Inception on
                                                                                                     April 21,
                                                  For the three                For the Nine         1999 through
                                             months ended December 31,   months ended December 31,  December 31,
                                                2002          2001          2002          2001          2002
-----------------------------------------------------------------------------------------------------------------
<S>                                         <C>           <C>           <C>           <C>           <C>
Revenues . . . . . . . . . . . . . . . . .  $    19,900   $         0   $    19,900   $         0   $    20,900
                                            ------------  ------------  ------------  ------------  ------------
General and Administrative
     Expenses. . . . . . . . . . . . . . .       11,923        34,422        31,898        60,689       164,048
                                            ------------  ------------  ------------  ------------  ------------
Net Gain (Loss) from Operations. . . . . .        7,977       (34,422)      (11,998)      (60,689)     (143,148)

Other income (expense) - Bad debt expense.          -0-            -0-          -0-            -0-      (50,000)
                                            ------------  ------------  ------------  ------------  ------------
Total other income (expense) . . . . . . .          -0-            -0-          -0-            -0-      (50,000)
                                            ------------  ------------  ------------  ------------  ------------
Net Income (Loss). . . . . . . . . . . . .  $     7,977   $   (34,422)  $   (11,998)  $   (60,689)  $  (193,148)
                                            ============  ============  ============  ============  ============
Loss per Share . . . . . . . . . . . . . .  $     (0.00)  $     (0.00)  $     (0.00)  $     (0.00)  $     (0.01)
                                            ============  ============  ============  ============  ============
Weighted Average
    Shares Outstanding . . . . . . . . . .   27,935,000    25,990,500    27,935,000    25,712,750    25,865,350
                                            ============  ============  ============  ============  ============
</TABLE>

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

                                        3
<PAGE>

                                ESTAFF.COM, INC.
                          (a Development Stage Company)
                            STATEMENTS OF CASH FLOWS
                                  (UNAUDITED)
<TABLE>
<CAPTION>
                                                                                        From
                                                                                    Inception on
                                                                                      April 21,
                                                                 For the nine        1999 through
                                                           months ended December 31, December 31,
                                                                2002       2001          2002
-------------------------------------------------------------------------------------------------
<S>                                                           <C>        <C>        <C>
  Net Loss . . . . . . . . . . . . . . . . . . . . . . . . .  $(11,998)  $(60,689)  $(193,148)
  Adjustments to reconcile net loss to
  net cash from operating activities:
  Stock for services . . . . . . . . . . . . . . . . . . . .         0     25,000      31,375
  Bad debt expense . . . . . . . . . . . . . . . . . . . . .         0          0      50,000
  Changes in operating assets and liabilities:
  Increase in bank overdrafts
  Increase in accounts payable . . . . . . . . . . . . . . .    11,998     31,190      61,273
                                                              ---------  ---------  ----------
  Net cash from operating activities . . . . . . . . . . . .         0     (4,499)    (50,500)
                                                              ---------  ---------  ----------
  Cash flow used in investing activities:
  Cash paid for note receivable-Related Party. . . . . . . .         0          0     (50,000)
                                                              ---------  ---------  ----------
  Net cash (used) by investing activities. . . . . . . . . .         0          0     (50,000)
                                                              ---------  ---------  ----------
  Cash flow from financing activities:

  Issued common stock for cash . . . . . . . . . . . . . . .         0          0     100,500
                                                              ---------  ---------  ----------
  Net cash provided by financing activities. . . . . . . . .         0          0     100,500
                                                              ---------  ---------  ----------
  Net increase (decrease) in cash. . . . . . . . . . . . . .         0     (4,499)          0
  Cash beginning of period . . . . . . . . . . . . . . . . .         0      4,499           0
                                                              ---------  ---------  ----------
  Cash end of period . . . . . . . . . . . . . . . . . . . .         0          0           0
                                                              =========  =========  ==========
  Cash Paid For:
  Interest . . . . . . . . . . . . . . . . . . . . . . . . .  $      0   $      0   $       0
  Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . .  $      0   $      0   $       0

  Non-cash financing activities
  During September 2001, the Company issued 2,500,000 shares
  of common stock for services valued at $25,000
</TABLE>

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

                                        4
<PAGE>

                                ESTAFF.COM, INC.
                          (a Development Stage Company)
                     NOTES TO UNAUDITED FINANCIAL STATEMENTS
                                December 31, 2002


NOTES  TO  FINANCIAL  STATEMENTS

EStaff.com, Inc. ("the Company") has elected to omit substantially all footnotes
to  the financial statements for the period ended December 31, 2002, since there
have  been  no material changes (other than indicated in other footnotes) to the
information  previously  reported by the Company in their Annual Report filed on
Form  10-KSB  for  the  Fiscal  year  ended  March  31,  2002.

UNAUDITED  INFORMATION

The  information  furnished  herein  was taken from the books and records of the
Company without audit.  However, such information reflects all adjustments which
are,  in the opinion of management, necessary to properly reflect the results of
the  period  presented.  The information presented is not necessarily indicative
of  the  results  from  operations  expected  for  the  full  fiscal  year.

                                        5
<PAGE>

                           PART II: OTHER INFORMATION

              ITEM 2. DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

 (A)  PLAN  OF  OPERATION  FOR  THE NEXT TWELVE MONTHS. Our plan of operation is
unchanged  from  our previous report; except that this small business issuer has
delayed  its launch of operations, until the end of 2002, at which time revenues
are  expected  to  begin  to  be  a  material factor. This delay has been due to
Management's  conclusion  that  recent  and  current  market  conditions are not
favorable  to  the  launch  of this new business venture. We are sitting out the
current period of cognitive dissonance in the financial market for funding small
start-up  companies.  Doubt  must  be expressed as to the ultimate future of our
continuing  business  plan.

 (B)  DISCUSSION  AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
We  enjoyed  no  revenues during the period covered by this report. Our expenses
during this period represent corporate maintenance, legal and professional fees.


                           PART II: OTHER INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS.  None

ITEM  2.  CHANGES  IN  SECURITIES.  None

ITEM  3.  DEFAULTS  ON  SENIOR  SECURITIES.  None

ITEM  4.  SUBMISSION  OF  MATTERS  TO  VOTE  OF  SECURITY  HOLDERS.  None

ITEM 5. OTHER INFORMATION. We intend to acquire, by merger and share exchange, a
private Nevada Corporation, Best Computers, Inc., and to change our name to Best
Computers, Inc. The acquisition would be made for the issuance of new investment
shares  of  common  stock. No progress has been made during the period since our
last  Quarterly  Report.

     The  following  cautionary  statements and additional information should be
considered:

 (A)  NO  CHANGE OF MAJORITY CONTROL.  We do not expect the acquisition issuance
to  cause  a  change  in  majority  control  of  this  corporation.

 (B)  CONTINUITY  OF  PRESENT  DIRECTOR. We do not anticipate the resignation or
retirement of our present director in connection with this expected acquisition.

 (C)  ACQUISITION  TENTATIVE.  First,  there  are  numerous procedural steps yet
remaining  to  accomplish  this  acquisition.  One  of  those steps would be the
required  filings  pursuant  to  Section 14(c) of the Securities Exchange Act of
1934,  review by the staff of the Commission, and the waiting periods prescribed
thereby.  It is also true that intentions are not outcomes, and that there is no
guarantee  that this acquisition, however probable, will not fail to occur. Such
things  do  happen.

 (D)  START-UP  VENTURE. This acquisition target is a start-up venture without a
history  of revenues. We do not expect this acquisition to impact favorably upon
our  financial  statements  immediately. We would expect to require no less than
two  quarters  of  operations  to  establish the viability of the business to be
started,  if  and  when  the  acquisition  takes  place.  Moreover,  there is no
guarantee  of  that  the new business will be launched immediately following the
acquisition  without  an interim period of inactivity. Additionally, there is no
assurance that the new business, if acquired and if launched, will be successful
at  all.

 (E)  COMPUTER  SERVICES  BUSINESS.  The  business  plan  to  be  pursued is the
offering of a variety of computer services, installation, repairs, and ancillary
sales  of  parts,  up-grades,  and  custom  assembly of special purpose systems,
primarily  for  small  businesses.

                                        6
<PAGE>

 (F)  HIGHLY  COMPETITIVE  INDUSTRY. We would be entering a field of commerce in
direct competition with other better established companies. No one should expect
sudden  or  dramatic improvement in our financial condition or operations during
the  first  year  of operations, assuming that the risks of business failure are
successfully  avoided.  It  would  take  time, effort, advertising and favorable
references, over time, to attract and develop a customer base sufficient to meet
expenses or to indicated a potential for profitability. It is perfectly possible
that  we  will  struggle  indefinitely  without proving profitable, just meeting
expenses,  and  keeping overhead minimal, even if the numerous risks of business
failure  can  be  successfully  avoided.

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

CERTIFICATION  PURSUANT  TO  18  USC  SECTION  1350


                                   SIGNATURES


     Pursuant  to  the requirements of the Securities Exchange Act of 1934, this
Form  10-QSB  Report  for the Third Quarter, three months, and nine months ended
December  31,  2002,  has been signed below by the following person on behalf of
the  Registrant  and  in  the  capacity  and  on  the  date  indicated.

Dated:  January  8,  2003

                                 ESTAFF.COM, INC

                                       by

                                /s/Michael Smith
                                  Michael Smith
                          sole initial officer/director

                                        7
<PAGE>

--------------------------------------------------------------------------------

                                     EXHIBIT

                  CERTIFICATION PURSUANT TO 18 USC SECTION 1350

--------------------------------------------------------------------------------

                                        8
<PAGE>

                  CERTIFICATION PURSUANT TO 18 USC SECTION 1350


     In  connection  with  this  Quarterly  Report  on  Form  10-QSB

     Michael  Smith,  Officer of this Registrant Company, hereby  certify(s), to
the  best  of  his  knowledge  and  belief,

(1)  This  report  fully  complies  with  the  requirements  of section 13(a) or
     15(d)  of  the  Securities  Exchange  Act  of  1934;  and

(2)  The  information  contained  in  this  report  fairly  presents,  in  all
     material aspects, the financial condition and results of operations of this
     Registrant  Company.

 Dated:  January  8,  2003

                                /s/Michael Smith
                                  Michael Smith
                          sole initial officer/director

                                        9
<PAGE>