UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

     (Mark  One)

     [ X ] Quarterly report under Section 13 or 15(d) of the Securities Exchange
     Act  of  1934

     For  the  quarterly  period  ended  March  31,  2000

     [    ]  Transition  report  under  Section  13  or  15(d) of the Securities
     Exchange  Act  of  1934

     For  the  transition  period  from  _________  to  _________

     Commission  File  No.  0-29015


                         INTERNET GOLF ASSOCIATION, INC.
                 (Name of Small Business Issuer in Its Charter)

               NEVADA                                    84-0605867
(State  or  Other  Jurisdiction  of                    (IRS  Employer
 Incorporation  or  Organization)                  Identification  Number)


24921  Dana  Point  Harbor  Drive, Suite  B-200
Dana  Point,  California                                   92629
(Address  of  Principal  Executive  Offices)             (Zip  Code)

                                   (949)  493-9546
                           (Issuer's Telephone Number)
           SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT:
                                     (None)

           SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT:
                         Common Stock, par value $0.001
                                (Title of Class)

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

     Yes   X     No
         ----


     Indicate  the number of shares outstanding of each of the issuer's class of
common  stock  as  of  the  latest  practicable  date:

   Title  of  each  class  of  Common  Stock     Outstanding  as  March 31, 2000
   -----------------------------------------     -----------------------------
   Common  Stock,  $0.001  par  value                      31,396,250



     Transitional  Small  Business  Disclosure  Format  (check  one):

Yes  No   X
       ------


                                        1
<PAGE>
                                TABLE OF CONTENTS
                                -----------------

                         PART I - FINANCIAL INFORMATION


Item  1.     Financial  Statements.

Consolidated Balance Sheets at March 31, 2000 (Unaudited) and December 31, 1999.

Consolidated Statements of Operations (Unaudited) for the three months ended
March 31, 2000 and for the period from inception on February 4, 1999 to March
31, 2000.

Consolidated Statements of Cash Flows (Unaudited) for the three months ended
March 31, 2000 and for the period from inception on February 4, 1999 to March
31, 2000.

Notes  to  Interim  Financial  Statements  (Unaudited)  at  March 31, 2000.


Item  2.     Plan  of  Operations


                           PART II - OTHER INFORMATION

Item  1.     Legal  Proceedings.

Item  2.     Changes  in  Securities.

Item  3.     Defaults  Upon  Senior  Securities.

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

Item  5.     Other  Information.

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

                                        2
<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1  -  FINANCIAL  STATEMENTS

                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                           CONSOLIDATED BALANCE SHEETS

<TABLE>
<CAPTION>

<S>                                                                   <C>                <C>
ASSETS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MARCH 31, 2000   DECEMBER 31, 1999

Current assets:
  Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    10,201   $            3,775
  Inventories. . . . . . . . . . . . . . . . . . . . . . . . . .       22,705               22,705
  Other current assets . . . . . . . . . . . . . . . . . . . . .        1,173                  652
                                                                  ------------  -------------------
    Total current assets . . . . . . . . . . . . . . . . . . . .       34,079               27,132
                                                                  ------------  -------------------

Property and equipment, at cost:
  Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . .       18,935               18,935
  Computers. . . . . . . . . . . . . . . . . . . . . . . . . . .       15,118               15,118
  Furniture and fixtures . . . . . . . . . . . . . . . . . . . .        1,195                1,195
                                                                  ------------  -------------------
                                                                       35,248               35,248
  Less accumulated depreciation. . . . . . . . . . . . . . . . .       (9,668)              (4,616)
                                                                  ------------  -------------------
    Total property and equipment, net. . . . . . . . . . . . . .       25,580               30,632
                                                                  ------------  -------------------

                                                                  $    59,659   $           57,764
                                                                  ============  ===================

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
  Accounts payable and accrued expenses. . . . . . . . . . . . .  $   229,101   $          237,660
  Short-term note payable. . . . . . . . . . . . . . . . . . . .      187,500                    -
  Notes payable to officers. . . . . . . . . . . . . . . . . . .       40,000                    -
                                                                  ------------  -------------------
    Total current liabilities. . . . . . . . . . . . . . . . . .      456,601              237,660
                                                                  ------------  -------------------

Long-term liabilities:
  Convertible note payable, net of unamortized discount
    of $174,999 and $204,166 at March 31, 2000 and
    December 31, 1999, respectively. . . . . . . . . . . . . . .      158,334              129,167
                                                                  ------------  -------------------

    Total liabilities. . . . . . . . . . . . . . . . . . . . . .      614,935              366,827
                                                                  ------------  -------------------

Commitments and contingencies

Stockholders' deficit:
  Preferred stock, $0.001 par value; 5,000,000 shares
    authorized; no shares issued and outstanding . . . . . . . .             -                   -
  Common stock, $0.001 par value; 100,000,000 shares
    authorized; 31,396,250 and 31,394,250 shares issued and
    outstanding at March 31, 2000 and December 31, 1999,
    respectively  (including 0 and 108,750 shares committed and
    not issued at March 31, 2000 and December 31, 1999,
    respectively). . . . . . . . . . . . . . . . . . . . . . . .       31,397               31,395
  Additional paid-in capital . . . . . . . . . . . . . . . . . .    1,117,924              958,376
  Deficit accumulated during the development stage . . . . . . .   (1,704,597)          (1,298,834)
                                                                  ------------  -------------------
    Total stockholders' deficit. . . . . . . . . . . . . . . . .     (555,276)            (309,063)
                                                                  ------------  -------------------

                                                                  $    59,659   $           57,764
                                                                  ============  ===================

</TABLE>

                                        3
<PAGE>

                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                      CONSOLIDATED STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>



<S>                                                   <C>                         <C>
                                                                           FEBRUARY 4, 1999
                                                      THREE MONTHS         (DATE OF
                                                      ENDED                INCEPTION)
                                                      MARCH 31,            THROUGH
                                                      2000                 MARCH 31, 2000
                                                      ------------       ----------------

Revenues . . . . . . . . . . . . . . . . . . . . . .  $     12,227           $    54,227

Cost of revenues . . . . . . . . . . . . . . . . . .         8,538                41,847
                                                      ------------          ------------

Gross profit . . . . . . . . . . . . . . . . . . . .         3,689                12,380
                                                      ------------          ------------

Operating expenses:
  General and administrative . . . . . . . . . . . .       301,986               906,584
  Payroll and related. . . . . . . . . . . . . . . .        59,489               254,243
  Advertising and related. . . . . . . . . . . . . .         3,936               470,183
  Depreciation . . . . . . . . . . . . . . . . . . .         5,052                 9,669
                                                      ------------          ------------
                                                           370,473             1,640,679
                                                      ------------          ------------

Loss from operations . . . . . . . . . . . . . . . .      (366,774)           (1,628,299)

Interest expense, net of interest income of $133 and
  $1,967, respectively . . . . . . . . . . . . . . .        38,989                75,498
                                                      ------------          ------------

Loss before provision for taxes. . . . . . . . . . .      (405,763)           (1,703,797)

Provision for taxes. . . . . . . . . . . . . . . . .             -                   800
                                                      ------------          ------------

Net loss . . . . . . . . . . . . . . . . . . . . . .  $   (405,763)          $(1,704,597)
                                                      =============         ============

Basic and diluted net loss per common share. . . . .  $      (0.01)         $      (0.06)
                                                      =============         =============

Basic and diluted weighted average common
  shares outstanding . . . . . . . . . . . . . . . .    31,395,050            29,705,238
                                                      ============          =============
</TABLE>

                                        4
<PAGE>

                 NTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                      CONSOLIDATED STATEMENTS OF CASH FLOWS


                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                      CONSOLIDATED STATEMENTS OF CASH FLOWS


<TABLE>
<CAPTION>



<S>                                                       <C>                   <C>
                                                          THREE MONTHS ENDED    FEBRUARY 4, 1999
                                                          MARCH 31,             (DATE OF INCEPTION) THROUGH
                                                          2000                  MARCH 31, 2000
                                                          --------------------  -----------------------------

Cash flows from operating activities:
  Net loss . . . . . . . . . . . . . . . . . . . . . . .  $          (405,763)  $                 (1,704,597)
  Adjustments to reconcile net loss to net cash
    used in operating activities:
    Depreciation and amortization. . . . . . . . . . . .               34,219                         68,002
    Value of shares issued for services. . . . . . . . .                1,750                        260,908
    Value of  beneficial conversion in connection with a
      consulting agreement . . . . . . . . . . . . . . .                    -                         15,000
    Estimated fair market value of warrants issued for
      services . . . . . . . . . . . . . . . . . . . . .              157,800                        157,800
    Write-off of note receivable to stockholder. . . . .                    -                         10,000
    Changes in operating assets and liabilities:
      Inventories. . . . . . . . . . . . . . . . . . . .                   (1)                       (22,705)
      Other current assets . . . . . . . . . . . . . . .                 (521)                        (1,173)
      Accounts payable and accrued expenses. . . . . . .                6,441                        229,101
                                                          --------------------  -----------------------------

  Net cash used in operating activities. . . . . . . . .             (206,074)                      (987,664)
                                                          --------------------  -----------------------------

Cash flows from investing activities:
  Issuance of note receivable to stockholder . . . . . .                    -                        (10,000)
  Purchases of property and equipment. . . . . . . . . .                    -                        (35,248)
  Cash paid for transaction costs. . . . . . . . . . . .                    -                       (125,000)
                                                          --------------------  -----------------------------

  Net cash used in investing activities. . . . . . . . .                    -                       (170,248)
                                                          --------------------  -----------------------------

Cash flows from financing activities:
  Proceeds from sale of common stock . . . . . . . . . .                    -                        616,250
  Payments for redemption of common stock. . . . . . . .              (15,000)                       (15,000)
  Issuance of costs of shares sold . . . . . . . . . . .                    -                       (120,637)
  Proceeds from short-term note payable. . . . . . . . .              187,500                        187,500
  Proceeds from notes payable to officers. . . . . . . .               40,000                         40,000
  Proceeds from convertible note payable . . . . . . . .                    -                        200,000
                                                          --------------------  -----------------------------

  Net cash provided by financing activities. . . . . . .              212,500                        908,113
                                                          --------------------  -----------------------------

Net change in cash . . . . . . . . . . . . . . . . . . .                6,426                       (249,799)

Cash at beginning of period. . . . . . . . . . . . . . .                3,775                              -

Cash acquired. . . . . . . . . . . . . . . . . . . . . .                    -                        260,000
                                                          --------------------  -----------------------------

Cash at end of period. . . . . . . . . . . . . . . . . .  $            10,201   $                     10,201
                                                          ====================  =============================


</TABLE>

                                        5
<PAGE>

                 INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                CONSOLIDATED STATEMENTS OF CASH FLOWS - CONTINUED

<TABLE>
<CAPTION>


<S>                                                <C>                  <C>
                                                   THREE MONTHS ENDED   FEBRUARY 4, 1999
                                                   MARCH 31,            (DATE OF INCEPTION) THROUGH
                                                   2000                 MARCH 31, 2000
                                                   -------------------  ----------------------------

Supplemental disclosure of cash flow information:
  Cash paid during the period for:
    Interest. . . . . . . . . . . . . . . . . . .  $                 -  $                          -
                                                   ===================  ============================
    Income taxes. . . . . . . . . . . . . . . . .  $                 -  $                          -
                                                   ===================  ============================
</TABLE>

                                        6
<PAGE>

                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

                               March 31, 2000


NOTE  1  -  ORGANIZATION  AND  SUMMARY  OF  SIGNIFICANT  ACCOUNTING
-------------------------------------------------------------------
PRINCIPLES
----------

Management's  Representation
----------------------------

The  financial  statements  included  herein have been prepared by Internet Golf
Association,  Inc.  and subsidiaries (the "Company"), without audit, pursuant to
the  rules  and  regulations of the Securities and Exchange Commission.  Certain
information normally included in the financial statements prepared in accordance
with  generally accepted accounting principles has been omitted pursuant to such
rules  and  regulations.  However, the Company believes that the disclosures are
adequate  to make the information presented not misleading.  Interim results for
the  comparable  period  in  1999  are  not  presented  as  the  Company  had no
substantive  operations  prior  to  its  reorganization  on  May 7, 1999.  It is
suggested  that the financial statements be read in conjunction with the audited
financial  statements  and  notes  for  the  fiscal year ended December 31, 1999
included in the Company's amended registration statement on Form SB-2 filed with
the  Securities and Exchange Commission on May 2, 2000.  The interim results are
not  necessarily  indicative  of  the  results  for  the  full  year.

Development  Stage  Company
---------------------------

The  Company  has been in the development stage since its formation.  During the
development  stage,  the  Company  is  primarily  engaged  in  raising  capital,
obtaining  financing,  advertising  and promoting the Company and administrative
functions  along  with  developing  the  interface  and  related  web  site
(www.igalinks.com).  The  Company  will host state-of-the-art online interactive
multimedia golf tournaments via an online interface with Access Software's Links
LS  '99.  This  site  will  allow  golf  enthusiasts  to compete in interactive,
multi-media,  PGA-style  golf  tournaments  over the internet for potential cash
prizes  and  access  a  variety  of  related  products  and  services.

Risks  and  Uncertainties
-------------------------

The  Company is a start up company subject to the substantial business risks and
uncertainties  inherent  to  such  an  entity,  including  the potential risk of
business  failure.

The  accompanying  financial  statements have been prepared assuming the Company
will  continue  as  a going concern, which contemplates, among other things, the
realization  of  assets  and satisfaction of liabilities in the normal course of
business.  The  Company's  losses  from  operations  through  March 31, 2000 and
lack  of operational history, among other matters, raise substantial doubt about
its  ability  to  continue  as  a  going  concern.  The  Company intends to fund
operations  through  additional  debt  and  equity  financing arrangements which
management believes will be sufficient to fund its capital expenditures, working
capital  requirements  and  other  cash requirements through  December 31, 2000.
There  is  no assurance the Company will be able to obtain sufficient additional
funds when needed, or that such funds, if available, will be obtainable on terms
satisfactory  to  the  Company.

                                        7
<PAGE>
NOTE  1  -  ORGANIZATION  AND  SUMMARY  OF  SIGNIFICANT  ACCOUNTING
-------------------------------------------------------------------
PRINCIPLES,  CONTINUED
----------------------

The  future  of  the  Company's  operations  depends  in  part on its continuing
alliance  with  Access  Software,  creator  of  Links  LS '99 (the golf software
program  the  Company  plans  to  use  to  provide  the  gameplay for the online
tournaments).  The  Company has no reason to believe that this alliance will not
continue;  however, if it does not continue, it could have a significant adverse
effect  on  the  Company's  operations.

Principles  of  Consolidation
-----------------------------

The  consolidated financial statements include the accounts of CVI Systems, Inc.
and  IGAT,  Inc.,  wholly owned subsidiaries and non-operating entities in their
development  stages  and  Executive  Golf  Outings,  LLC ("EGO"), a company that
organizes  and  hosts  corporate  golf  events.  All  significant  intercompany
balances  and  transactions  have  been  eliminated  in consolidation.  Minority
interest  related  to EGO is not reported separately in the financial statements
as  the  amount  is  immaterial  as  of and for the period ended March 31, 2000.

Earnings  Per  Share
--------------------

The  Company  has  adopted  Statement  of Financial Accounting Standards No. 128
("SFAS 128"), "Earnings Per Share."  Under SFAS 128, basic earnings per share is
computed  by  dividing  income  available  to  common  shareholders  by  the
weighted-average  number  of  common shares assumed to be outstanding during the
period  of computation.  Diluted earnings per share is computed similar to basic
earnings  per  share  except  that  the  denominator is increased to include the
number  of  additional  common  shares  that  would have been outstanding if the
potential common shares had been issued and if the additional common shares were
dilutive.  Because  the  Company has incurred net losses, basic and diluted loss
per  share  are  the  same  as  additional  potential  common  shares  would  be
anti-dilutive.

Segment  Information
--------------------

The  Company  has  adopted  Statement  of Financial Accounting Standards No. 131
("SFAS  131"),  "Disclosures  about  Segments  of  an  Enterprise  and  Related
Information."  SFAS  131  changes  the  way  public companies report information
about  segments  of  their  business  in  their  annual financial statements and
requires  them to report selected segment information in their quarterly reports
issued  to  shareholders.  It  also  requires  entity-wide disclosures about the
products  and  services  an  entity provides, the material countries in which it
holds  assets  and  reports revenues and its major customers.  As the Company is
currently in the development stage, the Company does not yet have any reportable
segments.

                                        8
<PAGE>
NOTE  1  -  ORGANIZATION  AND  SUMMARY  OF  SIGNIFICANT  ACCOUNTING
-------------------------------------------------------------------
PRINCIPLES,  CONTINUED
----------------------

Recent  Accounting  Pronouncements
----------------------------------

The  FASB  issued  Statement  of  Financial  Accounting Standards No. 133 ("SFAS
133"), "Accounting for Derivative Instruments and Hedging Activities."  SFAS 133
establishes  accounting  and  reporting  standards  for  derivative instruments,
including  certain  derivative  instruments embedded in other contracts, and for
hedging  activities.  It  requires  that  an entity recognize all derivatives as
either  assets  or  liabilities  on the balance sheet at their fair value.  This
statement, as amended by SFAS 137, is effective for financial statements for all
fiscal  quarters of all fiscal years beginning after June 15, 2000.  The Company
does  not  expect the adoption of this standard to have a material impact on its
results of operations, financial position or cash flows as it currently does not
engage  in  any  derivative  or  hedging  activities.

In  March  2000, the Emerging Issues Task Force  ("EITF") reached a consensus on
Issue  No.  00-2 "Accounting for Web Site Development Costs" to be applicable to
all web site development costs incurred for the quarter beginning after June 30,
2000.  The  consensus  states  that for specific web site development costs, the
accounting  for  such  costs  should  be  accounted for under AICPA Statement of
Position  98-1  (SOP  98-1),  "Accounting  for  the  Costs  of Computer Software
Developed  or  Obtained  for  Internal  Use."  Accordingly,  certain  web  site
development  costs  which  are  presently  being  expensed  as incurred, will be
capitalized  and  amortized.  The  Company  has  not  yet assessed the potential
effect  of  the  adoption  of  EITF Issue No. 00-2  on the financial statements.

Reclassification
----------------

Certain  reclassifications  have  been  made  to  the  February 4, 1999 (date of
inception)  through  March  31, 2000 financial statements in order to conform to
the  classification  used  in  the  current  quarter.

NOTE  2  -  NOTES  PAYABLE
--------------------------

Short-Term  Note  Payable
-------------------------

On  January 12, 2000, the Company borrowed $187,500 for working capital purposes
from a third party.  The note requires monthly interest payments of 8%, with all
unpaid  principal  and  accrued  interest  due June 1, 2000.  During the quarter
ending  March  31,  2000,  $3,288  of  interest  expense  was  recognized.

                                        9
<PAGE>
NOTE  2  -  NOTES  PAYABLE,  CONTINUED
--------------------------------------

Notes  Payable  to  Officers
----------------------------

In  March  2000,  the Company borrowed $40,000 for working capital purposes from
its  officers.  The  notes  require  monthly  interest  payments of 8%  with all
unpaid  principal  and  accrued  interest  due  on  demand.

NOTE  3  -  STOCKHOLDERS' EQUITY
---------------------------------

On January 3, 2000, the Company issued warrants to purchase 40,000 shares of the
Company's  common  stock  to outside consultants pursuant to various agreements.
The  warrants,  which  have  exercise  prices  ranging from $1.83 to $2.00, vest
immediately  and  are  exercisable  through January 1, 2002.  During the quarter
ended  March  31,  2000,  $8,200  of  SFAS  123  expense  was  recognized.

On  March  1, 2000, the Company issued warrants to purchase 19,000 shares of the
Company's  common  stock  to  outside  consultants  pursuant  to  a  consulting
agreement.  The  warrants,  which  have  an  exercise  price  of  $2.00,  vest
immediately and are exercisable through March 1, 2002.  During the quarter ended
March  31,  2000,  $9,600  of  SFAS  123  expense  was  recognized.

On February 24, 2000, the Company issued 2,000 restricted shares and warrants to
purchase  200,000  shares  of  the  Company's  common  stock  to directors.  The
warrants,  which  have  an  exercise  price  of  $1.00, vest immediately and are
exercisable through February 24, 2002.  During the quarter ended March 31, 2000,
$1,750 of  expense  for  the stock issuance and $140,000 of SFAS 123 expense for
the warrant issuance was  recognized.


                                       10
<PAGE>

ITEM  2.  PLAN  OF  OPERATION

CAUTIONARY  STATEMENTS:

This Quarterly Report on Form 10-QSB contains certain forward-looking statements
within  the meaning of Section 27A of the Securities Act of 1933 and Section 21E
of  the  Securities  Exchange  Act  of  1934.  The  Company  intends  that  such
forward-looking  statements  be  subject  to  the  safe  harbors created by such
statutes.  The  forward-looking  statements included herein are based on current
expectations  that involve a number of risks and uncertainties.  Accordingly, to
the  extent  that  this  Quarterly  Report  contains  forward-looking statements
regarding  the financial condition, operating results, business prospects or any
other  aspect  of  the  Company,  please  be  advised  that the Company's actual
financial  condition,  operating  results  and  business  performance may differ
materially  from  that  projected or estimated by the Company in forward-looking
statements.  The  differences  may  be caused by a variety of factors, including
but  not  limited to adverse economic conditions, intense competition, including
intensification  of price competition and entry of new competitors and products,
adverse  federal,  state  and  local  government regulation, inadequate capital,
unexpected costs and operating deficits, increases in general and administrative
costs,  lower  sales  and  revenues  than  forecast, loss of customers, customer
returns  of products sold to them by the Company, termination of contracts, loss
of  supplies,  technological  obsolescence  of the Company's products, technical
problems with the Company's products, price increases for supplies, inability to
raise  prices,  failure  to  obtain new customers, litigation and administrative
proceedings  involving  the  Company, the possible acquisition of new businesses
that result in operating losses or that do not perform as anticipated, resulting
in  unanticipated  losses,  the  possible  fluctuation  and  volatility  of  the
Company's  operating  results, financial condition and stock price, inability of
the  Company  to  continue as a going concern, losses incurred in litigating and
settling  cases,  adverse  publicity  and  news coverage, inability to carry out
marketing  and  sales  plans,  loss  or retirement of key executives, changes in
interest  rates,  inflationary  factors  and  other  specific  risks that may be
alluded  to  in this Quarterly Report or in other reports issued by the Company.
In  addition,  the  business  and  operations  of  the  Company  are  subject to
substantial  risks that increase the uncertainty inherent in the forward-looking
statements.  The  inclusion  of  forward-looking  statements  in  this Quarterly
Report  should  not  be regarded as a representation by the Company or any other
person  that  the  objectives  or  plans  of  the  Company  will  be  achieved.

COMPANY  OVERVIEW

     Internet  Golf  organizes  and conducts interactive golf tournaments on the
internet.  Through  our web site, which became operational in May 1999 and which
is located at www.IGALinks.com, persons interested in participating can become a
              -----------------
member  of  the  Internet Golf Association, also called the IGA.  Once a member,
participants  can  enroll  in one or more virtual golf tournaments and, if their
score  is  good enough relative to other members playing in the same tournament,
potentially  win  cash prizes.  To date we have held two test tournaments on our
web  site.

     On February 4, 1999, our founders formed Internet Golf Association, Inc. in
the  State  of  Nevada for the purpose of organizing and hosting internet based,
interactive  golf  tournaments.  On May 7, 1999, Internet Golf Association, Inc.
was  acquired  by  another  Nevada  corporation  named  Champion  Ventures, Inc.
Champion  had  previously  been  in  several different industries, most recently
mining,  but  had  no  significant operations for the three years prior to their
acquisition  of us.  Immediately following the transaction, our founders owned a
majority of the outstanding stock of Champion, and thus had control of Champion.
For  accounting  purposes  we  recorded the transaction as a reverse acquisition
whereby Internet Golf Association, Inc. was treated as having acquired Champion.
Following  the  transaction,  Champion  changed  its  name  to  Internet  Golf
Association,  Inc.,  and  the  former  Internet Golf Association, which is now a
wholly-owned  subsidiary  of  Champion,  changed  its  name  to  IGAT,  Inc.

     The  material  steps  in  the  organization and development of our business
during the next twelve months (assuming receipt of adequate funding) include the
following:

*    Complete  the  functionality  of  our  web  site;
*    Form  new  strategic  alliances  in  the  golf industry to enhance our golf
     portal  and  improve  our  name  recognition  in  the  golf  industry;
*    Develop  and  subsequently  increase  our  advertising  revenues;  and
*    Increase  IGA  memberships.

     These  steps  involve  substantial risk to our business.  The biggest risks
to our Company's success involve  the potential inability to generate sufficient
members for our  site  which  would  make  generation  of  advertising  revenues
difficult  or impossible.


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RESULTS  OF  OPERATIONS

     Internet  Golf  has  been  in  its development stage since its inception on
February  4, 1999.  Since the Company had no operations prior to the May 7, 1999
combination with Champion, there  are  no  corresponding  results for the period
ended March 31, 1999 for comparison purposes.  From inception through  March 31,
2000, Internet Golf has generated $54,227 in gross revenues with gross profit of
$12,380.

    Operating expenses and costs for the three month period ended March 31, 2000
were  $370,463 and consisted primarily of payroll and general and administrative
expenses.  The net loss for the quarter ended March 31, 2000 was  $405,763.

FINANCIAL  CONDITION


       Our financial statements at December 31, 1999 include an auditors' report
containing a modification regarding an uncertainty about our ability to continue
as a going  concern.  Our  financial  statements  also  include  an  accumulated
deficit of $1,704,597  as  of  March 31,  2000 and other indications of weakness
in our present  financial  position.

     As  of  March 31, 2000,  Internet  Golf  had  assets of $59,659, consisting
primarily  of  cash of  $10,201, inventories of $22,705, and property, plant and
equipment  of  $25,580.

     Liabilities  consist  of  accounts payable and accrued expenses of $229,101
and a long term convertible note (net of unamortized debt discount) of $158,334.
We  anticipate that the holder of the convertible note will convert it to common
stock.

     Stockholders'  deficit  consists  of  common  stock  of $31,397 (31,396,250
shares at $.001 par value), and additional paid-in capital of $1,117,924, offset
by  an  accumulated  deficit  of  $1,704,597.

LIQUIDITY  AND  CAPITAL  RESOURCES

     To  date  Internet  Golf  has  financed  its operations through the sale of
securities  in  private  placements  to  investors,  which  to date have totaled
$616,250  in  gross  proceeds to Internet Golf, as well as a convertible note of
$200,000  from  an  unaffiliated  investor,  a  note  from  another unaffiliated
investor  for  $187,500, and loans from officers of $40,000.

     Internet  Golf  had  cash  of  $10,201 as  of  March 31, 2000.

     For the three month period ended March 31, 2000, Internet Golf used cash of
$206,074 for  operations,  and  was  provided  cash  of  $212,500 from financing
activities (from the proceeds  of a  short term note  of  $187,500  and  a  note
payable to  an  officer  of  $40,000 offset by payments for redemption of common
stock of $15,000).

     Internet Golf presently has no outstanding commitments for material capital
expenditures.

     On January 12, 2000, we entered into a promissory note with Alster Finance,
an  unrelated  entity.  Alster  invested  $187,500 in Internet Golf in the note.
The  note  is  unsecured,  and  is  payable in one payment together with accrued
interest  at 8% per annum on or before March 1, 2000.  The due date for the note
was  extended  to  June  1,  2000  by  Alster.

     At  our  current level of cash expenditures, our cash needs can be met from
existing resources (assuming no substantial cash inflow from operations) through
June 30, 2000.  If  we  are successful in selling the minimum amount of stock in
a proposed  public offering of our stock which commenced in May 2000,  our  cash
needs would be met for a period through December 31, 2000.  If we are successful
in selling the maximum amount of stock in that offering, our cash needs would be
met  for  a period of at least 18 months.  If we are unable to sell the stock in
the  proposed  offering,  we would be required to seek alternative  financing to
remain in business.  That financing could include debt or  equity  offerings.


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                           PART II - OTHER INFORMATION

ITEM  1  -  LEGAL  PROCEEDINGS

The  Company  may  from  time  to  time be involved in various claims, lawsuits,
disputes with third parties, actions involving allegations of discrimination, or
breach  of  contract  actions  incidental to the operation of its business.  The
Company  is not currently involved in any such litigation that it believes could
have  a  materially  adverse  effect  on  its  financial condition or results of
operations.

ITEM  2  -  CHANGES  IN  SECURITIES

On January 3, 2000, the Company issued warrants to purchase 40,000 shares of the
Company's  common  stock  to outside consultants pursuant to various agreements.
The  warrants,  which  have  exercise  prices  ranging from $1.83 to $2.00, vest
immediately  and  are  exercisable  through January 1, 2002.

On  March  1, 2000, the Company issued warrants to purchase 19,000 shares of the
Company's  common  stock  to  outside  consultants  pursuant  to  a  consulting
agreement.  The  warrants,  which  have  an  exercise  price  of  $2.00,  vest
immediately and are exercisable through March 1, 2002.

On February 24, 2000, the Company issued 2,000 restricted shares and warrants to
purchase  200,000  shares  of  the  Company's  common  stock  to directors.  The
warrants,  which  have  an  exercise  price  of  $1.00, vest immediately and are
exercisable through February 24, 2002.


ITEM  3  -  DEFAULTS  UPON  SENIOR  SECURITIES

None.

ITEM  4  -  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS

No  matters  were submitted to the security holders for a vote during the period
covered  by  this  report

ITEM  5  -  OTHER  INFORMATION

None.

ITEM  6  -  EXHIBITS  AND  REPORTS  ON  FORM  8-K

(A)     EXHIBITS

        27.1  Financial  Data  Schedule

(B)     REPORTS  ON  FORM  8-K

None.

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                                 SIGNATURES

In  accordance with 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.




                                        INTERNET GOLF ASSOCIATION, INC.

                                        By  /s/  Vincent Castagnola
                                        ----------------------------------
                                        Vincent Castagnola
                                        President  &  CEO

Dated:  June 1,  2000

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