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, 2003
 
 **Best Computers Services, Inc.**
  Nevada 91-1979826
 (Jurisdiction of Incorporation) (I.R.S. Employer Identification No.)
 
 26842 Salinas Lane, Mission Viejo CA 92691
 (Address of principal executive offices)      (Zip Code)
 
 Registrant's telephone number, including area code: (949) 215-0389
 
 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, 2003
 
 27,935,000 shares of the Registrant's Common Stock was issued/outstanding
 
 12,935,000 shares of shares of Common Stock were held by non-affiliates.
 
 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 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.
 
 
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 Best Computers Services, Inc.
  Financial Statements
 
 December 31, 2003
 
 
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  **Best Computers Services, Inc.**
 (a Development Stage Company)
 Balance Sheets
   December 31,


March 31,2003


2003ASSETS

(Unaudited)Current AssetsCash
$
52

$
-Total Current Assets

52


-Property & Equipment, Net

-


-Total Assets
$
52

$
-LIABILITIES AND STOCKHOLDERS' EQUITYCurrent LiabilitiesAccounts Payable
$
110,380

$
79,865Total Current Liabilities

110,380


79,865Total Liabilities

110,380


79,865Stockholders' EquityCommon Stock, Authorized 100,000,000 Shares of $.001 Par Value,27,935,000 and 27,935,000 shares issued and outstanding respectively

27,935


27,935Additional Paid in Capital

103,940


103,940Accumulated Deficit

(242,203


(211,740
)Total Stockholders' Equity

(110,328


(79,865
)Total Liabilities and Stockholders' Equity
$
52

$
-
 
 
 
 Page - 3
  **Best Computers Services, Inc.**
 (a Development Stage Company)
 Statements of Operations
 (Unaudited)
   For the three
For the three

For the nine

For the nine
From Inceptionmonths ended
months ended

months ended

months ended
on April 21, 1999December 31,
December 31,

December 31,

December 31,
thru December 31,2003
2002

2003

2002
2003Revenues
$
-
$     19,900

$            -

$        19,900
$                 21,000Operating ExpensesGeneral & Administrative

7,530
11,923

25,893

31,898
208,633Total Operating Expenses
$
7,530
$        11,923
$
25,893
$
31,898
$                  208,633Operating Income (Loss) before discontinued operations
$
(7,530)
$          7,977
$
(25,893)
$
(11,998)
$                (187,633)(Loss) from discontinued operations
$
-
$                  -
$
-
$
-
$                          -(Loss) from disposal of discontinued operations
$
-
$                  -
$
-
$
-
$                          -Net (loss) from operations
$
(7,530)
$           7,977
$
(25,893)
$
(11,998)
$                (187,633)Other Income (Expense)Impairment Loss







-Bad debt expense
$
-
$                  -
$
-
$
-
$               (50,000)Interest Expense

-
-

(4,570)

-
(4,570)Total Other Income (Expense)
$
-
$              -
$
(4,570)
$
-
$               (54,570)Net Income (Loss)
$
(7,530)
$ 7,977
$
(30,463)
$
$    (11,998)
$              (242,203)Net Income (Loss) Per Share
$
(0.00)
$ 0.00
$
(0.00)
$
$          (0.00)
$                   (0.01)Weighted Average Shares Outstanding
$
27,935,000
27,935,000
$
27,935,000
$
27,935,000
$          26,238,684
   
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  **Best Computers Services, Inc.**
 (a Development Stage Company)
 Statements of Cash Flows
 (Unaudited)
   From inceptionFor the nine months ended


on April 21, 1999December 31,


December 31,2003


2002


2003Cash Flows from Operating ActivitiesNet Income (Loss)

$
(30,464
)
$
(11,998
)
$
(242,203
)Adjustments to Reconcile Net Loss to Net CashProvided by Operations:Stock Issued for Services


-


-


31,375Change in Assets and Liabilities


-


-


-(Increase) in Accounts Payable -related


-


-


-Increase (Decrease) in Accounts Payable and Accrued Expenses


30,464


11,998


110,328Net Cash Provided(Used) by Operating Activities


0


-


(100,500
)Cash Flows from Investing ActivitiesNet Cash Provided (Used) by Investing Activities


-


-


-Cash Flows from Financing ActivitiesCash received from related party


85


-


85Cash received from subscription receivable


-


-


-Cash received from spin-off


-


-


-Common stock issued for cash


-


-


100,500Net Cash Provided(Used) by Financing Activities


85


-


100,585Increase (Decrease) in Cash


(33
)

-


(33
)Cash and Cash Equivalents at Beginning of Period


85


-


85Cash and Cash Equivalents at End of Period


52


-

$
52Cash Paid For:Interest

$
-

$
-

$
-Income Taxes




$
$ -

$
-
 
 
 
 Page - 5
    Best Computers Services, Inc.
 Notes to the Financial Statements
 December 31, 2003
 
 
 
 GENERAL
 
 Best Computers Services, Inc. (the Company) has elected to omit substantially all footnotes to the financial statements for the nine months ended December 31, 2003 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, 2003.
 
 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 interim period presented. The information presented is not necessarily indicative of the results from operations expected for the full fiscal year.
 
 REVERSE ACQUISITION
 
 Effective April 1, 2003, the Company acquired Best Computers, Inc., a Nevada Corporation, for 15,000,000 new investment shares of Common Stock. In connection with this acquisition, 15,000,000 shares were cancelled and the total shares issued and outstanding prior to and post acquisition was 27,935,000. Pursuant to the acquisition, the Company changed its name from EStaff.com, Inc. to Best Computers, Inc.
 
 
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  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 annual report. We have not launched operations, 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 start-up 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. Last year we enjoyed a one time non-recurring revenue for special constuling services. There can be no assurance that we will be successful in raising capital through private placements or otherwise, at any time. Even if we are successful in raising capital through the sources specified, there can be no assurances that any such financing would be available in a timely manner or on terms acceptable to us and our current shareholders. Additional equity financing could be dilutive to our then existing shareholders, and any debt financing could involve restrictive covenants with respect to future capital raising activities and other financial and operational matters.
 
 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 . None.
 
 Item 6. Exhibits and Reports on Form 8-K.
 
 Exhibit 31. Certifications Pursuant to Section 302
 
 Exhibit 32. Certification Pursuant to 18 USC Section 1350
 
 See Forms 8-K filed 2/13/04 and 8-K-A filed 3/2/04, dealing with our Auditor's, Todd Chisholm's joining in firm of Chisholm, Bierwolf and Nilson, without interruption of continuity, and without and dispute or disagreement about any matter.
 
 SIGNATURES
 
 Pursuant to the requirements of the Securities Exchange Act of 1934, this Form 10-QSB Report for the Third Quarter, three months, ended December 31, 2003 has been signed below by the following person on behalf of the Registrant and in the capacity and on the date indicated.
 
 Dated: April 27, 2004
 
 Best Computer Services, Inc.
 
 by
 
 /s/Curtis Fox
 Curtis Fox
 president/secretary/treasurer/director
 
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 Exhibit 31
 
 Section 302 Certification
 
 
 Page - 8
    CERTIFICATIONS PURSUANT TO SECTION 302
 I, Curtis Fox, certify that:
 
 1. I have reviewed this quarterly report on Form 10-QSB of Best Computers Services, Inc. , formerly eStaff.com, Inc. ;
 
 2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;
 
 3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;
 
 4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:
 
 a) designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;
 
 b) evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this quarterly report (the "Evaluation Date"); and
 
 c) presented in this quarterly report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date;
 
 5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):
 
 a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and
 
 b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; and
 
 6. The registrant's other certifying officers and I have indicated in this quarterly report whether there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.
 
 Dated: April 27, 2004
 
 
 /s/Curtis Fox
Curtis Fox
president/secretary/treasurer/director
 
 Page - 9
    
 
 Exhibit 32
 
 CERTIFICATION PURSUANT TO 18 USC SECTION 1350
 
 
 Page - 10
    CERTIFICATION PURSUANT TO 18 USC SECTION 1350
 
 In connection with the Quarterly Report of Best Computers Services, Inc. , formerly eStaff.com, Inc. , a Nevada corporation (the "Company"), on Form 10-QSB for the quarter ended December 31, 2003 as filed with the Securities and Exchange Commission (the "Report"), I, Curtis Fox, President of the Company, certify, pursuant to 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350), that to my knowledge:
 
 (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: April 27, 2004
 
 /s/Curtis Fox
Curtis Fox
president/secretary/treasurer/director
  Page - 11