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  June 30, 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  June 30, 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 June 30, 2000 (Unaudited) and              3
December 31, 1999.

Consolidated Statements of Operations (Unaudited) for the                 4
three months ended June 30, 2000 and for the three months
ended June 30, 1999.

Consolidated Statements of Operations for the six months                  5
ended June 30, 2000 (unaudited), for the six months ended
June 30, 1999 (unaudited), and for the period from inception
on February 4, 1999 through June 30, 2000.

Consolidated Statements of Cash Flows for the six months                  6
ended June 30, 2000 (unaudited), for the six months ended
June 30, 1999 (unaudited) and for the period from inception
on February 4, 1999 to June 30, 2000.

Notes  to  Interim  Financial  Statements  (Unaudited)                    7
at June 30, 2000.


Item  2.     Plan  of  Operations.                                       13


                           PART II - OTHER INFORMATION

Item  1.     Legal  Proceedings.                                         15

Item  2.     Changes  in  Securities.                                    15

Item  3.     Defaults  Upon  Senior  Securities.                         15

Item  4.     Submission of Matters to a Vote of Security Holders.        15

Item  5.     Other  Information.                                         15

Item  6.     Exhibits  and  Reports  on  Form  8-K.                      15

                                        2
<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1  -  FINANCIAL  STATEMENTS

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

                           CONSOLIDATED BALANCE SHEETS

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

                           CONSOLIDATED BALANCE SHEETS

<TABLE>
<CAPTION>
<S>                                                                  <C>               <C>
                                                                 JUNE 30,  2000   DECEMBER 31, 1999
                                                                  ------------  -------------------
ASSETS

Current assets:
  Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     5,420   $            3,775
  Inventories. . . . . . . . . . . . . . . . . . . . . . . . . .       22,705               22,705
  Other current assets . . . . . . . . . . . . . . . . . . . . .        3,412                  652
                                                                  ------------  -------------------
    Total current assets . . . . . . . . . . . . . . . . . . . .       31,537               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. . . . . . . . . . . . . . . . .      (12,510)              (4,616)
                                                                  ------------  -------------------
    Total property and equipment, net. . . . . . . . . . . . . .       22,738               30,632
                                                                  ------------  -------------------

Other assets . . . . . . . . . . . . . . . . . . . . . . . . . .        5,500                    -
                                                                  ------------  -------------------

                                                                  $    59,775   $           57,764
                                                                  ============  ===================

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
  Accounts payable and accrued expenses. . . . . . . . . . . . .  $   245,553   $          237,660
  Short-term note payable. . . . . . . . . . . . . . . . . . . .      187,500                    -
  Accrued officers' salary . . . . . . . . . . . . . . . . . . .       32,295                    -
  Notes payable to officers. . . . . . . . . . . . . . . . . . .       40,000                    -
  Other short-term borrowings. . . . . . . . . . . . . . . . . .       69,800                    -
                                                                  ------------  -------------------
    Total current liabilities. . . . . . . . . . . . . . . . . .      575,148              237,660
                                                                  ------------  -------------------

Long-term liabilities:
  Convertible note payable, net of unamortized discount
    of $145,832 and $204,166 at June 30, 2000 and
    December 31, 1999, respectively. . . . . . . . . . . . . . .      187,501              129,167
                                                                  ------------  -------------------

    Total liabilities. . . . . . . . . . . . . . . . . . . . . .      762,649              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 June 30, 2000 and December 31, 1999,
    respectively  (including 0 and 108,750 shares committed and
    not issued at June 30, 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 . . . . . . .   (1,852,195)          (1,298,834)
                                                                  ------------  -------------------
    Total stockholders' deficit. . . . . . . . . . . . . . . . .     (702,874)            (309,063)
                                                                  ------------  -------------------

                                                                  $    59,775   $           57,764
                                                                  ============  ===================
</TABLE>


                                        3
<PAGE>

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

                      CONSOLIDATED STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>
<S>                                                   <C>                   <C>
                                                      THREE MONTHS ENDED    THREE MONTHS ENDED
                                                      JUNE 30, 2000         JUNE 30, 1999
                                                      --------------------  --------------------

Revenues . . . . . . . . . . . . . . . . . . . . . .  $             8,348   $                 -

Cost of revenues . . . . . . . . . . . . . . . . . .                1,434                     -
                                                      --------------------  --------------------

Gross profit . . . . . . . . . . . . . . . . . . . .                6,914                     -
                                                      --------------------  --------------------

Operating expenses:
  General and administrative . . . . . . . . . . . .               57,083               172,726
  Payroll and related. . . . . . . . . . . . . . . .               52,848                60,971
  Advertising and related. . . . . . . . . . . . . .                1,935               176,675
  Depreciation . . . . . . . . . . . . . . . . . . .                2,842                12,360
                                                      --------------------  --------------------
                                                                  114,708               422,732
                                                      --------------------  --------------------

Loss from operations . . . . . . . . . . . . . . . .             (107,794)             (422,732)

Interest expense, net of interest income of $133 and
  $0, respectively . . . . . . . . . . . . . . . . .               39,804                     -
                                                      --------------------  --------------------

Loss before provision for taxes. . . . . . . . . . .             (147,598)             (422,732)

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

Net loss . . . . . . . . . . . . . . . . . . . . . .  $          (147,598)  $          (423,532)
                                                      ====================  ====================

Basic and diluted net loss per common share. . . . .  $             (0.01)  $             (0.05)
                                                      ====================  ====================

Basic and diluted weighted average common
  shares outstanding . . . . . . . . . . . . . . . .           31,396,250             8,936,590
                                                      ====================  ====================

</TABLE>

                                        4
<PAGE>
                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                      CONSOLIDATED STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>



<S>                                       <C>                    <C>               <C>
                                                                          FEBRUARY 4, 1999
                                                                                 (DATE OF
                                                 SIX MONTHS    SIX MONTHS       INCEPTION)
                                             ENDED JUNE 30, ENDED JUNE 30,         THROUGH
                                                       2000          1999    JUNE 30, 2000
                                          ------------------  -----------  ---------------

Revenues . . . . . . . . . . . . . . . .  $          20,575   $        -   $       62,575

Cost of revenues . . . . . . . . . . . .              9,972            -           43,281
                                          ------------------  -----------  ---------------

Gross profit . . . . . . . . . . . . . .             10,603            -           19,294
                                          ------------------  -----------  ---------------

Operating expenses:
  General and administrative . . . . . .            359,069      172,726          963,667
  Payroll and related. . . . . . . . . .            112,337       60,971          307,091
  Advertising and related. . . . . . . .              5,871      176,675          472,118
  Depreciation . . . . . . . . . . . . .              7,894       12,360           12,511
                                          ------------------  -----------  ---------------
                                                    485,171      422,732        1,755,387
                                          ------------------  -----------  ---------------

Loss from operations . . . . . . . . . .           (474,568)    (422,732)      (1,736,093)

Interest expense, net of interest income
  of $133, $0 and $2,100, respectively .             78,793            -          115,302
                                          ------------------  -----------  ---------------

Loss before provision for taxes. . . . .           (553,361)    (422,732)      (1,851,395)

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

Net loss . . . . . . . . . . . . . . . .  $        (553,361)  $ (423,532)  $   (1,852,195)
                                          ==================  ===========  ===============

Basic and diluted net loss per common
  share. . . . . . . . . . . . . . . . .  $           (0.02)  $    (0.05)
                                          ==================  ===========

Basic and diluted weighted average
  common shares outstanding. . . . . . .         31,395,646    8,936,590
                                          ==================  ===========
</TABLE>


                                        5
<PAGE>

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

                      CONSOLIDATED STATEMENT OF CASH FLOWS

<TABLE>
<CAPTION>
<S>                                                 <C>         <C>         <C>
                                                                          FEBRUARY 4, 1999
                                                                                 (DATE OF
                                                 SIX MONTHS    SIX MONTHS       INCEPTION)
                                             ENDED JUNE 30, ENDED JUNE 30,         THROUGH
                                                       2000          1999    JUNE 30, 2000
                                          ------------------  -----------  ---------------
Cash flows from operating activities:
  Net loss . . . . . . . . . . . . . . . . . . . .  $(553,361)  $(423,532)  $(1,852,195)
  Adjustments to reconcile net loss to net cash
    used in operating activities:
    Depreciation and amortization. . . . . . . . .     66,228      12,360       100,011
    Value of shares issued for services. . . . . .      1,750           -       129,408
    Estimated fair market value of warrants issued
      for services . . . . . . . . . . . . . . . .    157,800           -       157,800
    Value of shares subscribed for services and
      beneficial conversion in connection with
      consulting services. . . . . . . . . . . . .          -      25,000       146,500
    Write-off of note receivable to stockholder. .          -           -        10,000
    Changes in operating assets and liabilities:
    Inventories. . . . . . . . . . . . . . . . . .          -     (22,043)      (22,705)
    Other current assets . . . . . . . . . . . . .     (2,760)          -        (3,412)
      Accounts payable and accrued expenses. . . .     22,893      34,805       245,553
      Other assets . . . . . . . . . . . . . . . .     (5,500)          -        (5,500)
      Accrued officer salary . . . . . . . . . . .     32,295           -        32,295
                                                    ----------  ----------  ------------

  Net cash used in operating activities. . . . . .   (280,655)   (373,410)   (1,062,245)
                                                    ----------  ----------  ------------

Cash flows from investing activities:
  Issuance of note receivable to stockholder . . .          -           -       (10,000)
  Purchases of property and equipment. . . . . . .          -     (25,853)      (35,248)
  Cash paid for transaction costs. . . . . . . . .          -    (125,000)     (125,000)
  Loan to related party. . . . . . . . . . . . . .          -      (1,000)            -
  Software development costs . . . . . . . . . . .          -     (21,100)            -
                                                    ----------  ----------  ------------

  Net cash used in investing activities. . . . . .          -    (172,953)     (170,248)
                                                    ----------  ----------  ------------

Cash flows from financing activities:
  Proceeds from sale of common stock . . . . . . .          -     397,500       616,250
  Payments for redemption of common stock. . . . .    (15,000)          -       (15,000)
  Issuance  costs of shares sold . . . . . . . . .          -     (47,250)     (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
  Proceeds from other short-term borrowings. . . .     69,800           -        69,800
                                                    ----------  ----------  ------------

  Net cash provided by financing activities. . . .    282,300     350,250       977,913
                                                    ----------  ----------  ------------

Net change in cash . . . . . . . . . . . . . . . .      1,645    (196,113)     (254,580)

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

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

Cash at end of period. . . . . . . . . . . . . . .  $   5,420   $  63,887   $     5,420
                                                    ==========  ==========  ============
</TABLE>


                                        6
<PAGE>

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

                STATEMENT OF CASH FLOWS - CONTINUED

<TABLE>
<CAPTION>
<S>                                               <C>              <C>           <C>
                                                                          FEBRUARY 4, 1999
                                                                                 (DATE OF
                                                 SIX MONTHS    SIX MONTHS       INCEPTION)
                                             ENDED JUNE 30, ENDED JUNE 30,         THROUGH
                                                       2000          1999    JUNE 30, 2000
                                          ------------------  -----------  ---------------
Supplemental disclosure of cash flow
information:
    Cash paid during the period for:
       Interest. . . . . . . . . . . . .       $       8,462  $         -  $         8,462
                                               =============  ===========  ===============
       Income taxes. . . . . . . . . . .       $           -  $         -  $           800
                                               =============  ===========  ===============
</TABLE>

                                        7
<PAGE>

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

                               June 30, 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.  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 June 30, 2001 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 its proposed public offering.
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.

                                        8
<PAGE>
                INTERNET GOLF ASSOCIATION, INC. AND SUBSIDIARIES
                          (DEVELOPMENT STAGE COMPANIES)

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

                                  JUNE 30, 2000


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 June 30, 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.

                                        9
<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.

In December 1999, the Securities and Exchange Commission issued Staff Accounting
Bulletin  101  ("SAB  101"),  "Revenue  Recognition,"  which  outlines the basic
criteria  that  must  be  met  to  recognize  revenue  and provides guidance for
presentation  of  revenue  and  for  disclosure  related  to revenue recognition
policies  in  financial  statements  filed  with  the  Securities  and  Exchange
Commission.  The  effective  date of this pronouncement is the fourth quarter of
the  fiscal  year  beginning after December 15, 1999.  The Company believes that
adopting  SAB  101 will not have a material impact on its financial position and
results  of  operations.

In  March 2000, the FASB issued Interpretation No. 44 ("FIN 44"),"Accounting for
Certain Transactions involving Stock Compensation," an interpretation of APB 25.
FIN  44  clarifies  the application of APB 25 for (a) the definition of employee
for purposes of applying APB 25, (b) the criteria for determining whether a plan
qualifies  as a noncompensatory plan, (c) the accounting consequence for various
modifications  to the terms of a previously fixed stock option or award, and (d)
the  accounting  for  an  exchange  of  stock  compensation awards in a business
combination.  FIN


                                        10
<PAGE>
NOTE  1  -  ORGANIZATION  AND  SUMMARY  OF  SIGNIFICANT  ACCOUNTING
PRINCIPLES,  CONTINUED
----------------------

44  is effective July 1, 2000, but certain provisions cover specific events that
occur  after  either  December  15,  1998, or January 12, 2000.  The adoption of
certain  other  provisions  of  FIN  44  prior  to March 31, 2000 did not have a
material  effect  on the financial statements.  The Company does not expect that
the  adoption  of  the  remaining  provisions will have a material effect on the
financial  statements.

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

Certain  reclassifications  have  been  made  to  the  February 4, 1999 (date of
inception) through June 30, 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 August 31, 2000.  The note holder has
tentatively  agreed  to  convert  the  note  to common stock at $1.00 per share.
During  the  quarter ending June  30,  2000,  $3,750  of  interest  expense  was
recognized.

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

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

Other  Short-Term  Borrowings
-----------------------------

During  the  quarter  ended  June 30, 2000, the Company borrowed an aggregate of
$69,800 from an unrelated third party.  The principal amount is unsecured, bears
no  interest,  and  is  due  on  demand.


                                        11
<PAGE>

------
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 six months
ended  June  30,  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 six months
ended  June  30,  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 six months ended June 30,
2000, $1,750 of expense for the  stock issuance and $140,000 of SFAS 123 expense
for  the  warrant  issuance  was  recognized.

NOTE  4  -  SUBSEQUENT  EVENTS
------------------------------

Pursuant to the stock purchase agreement (the "Acquisition Agreement") effective
July  1,  2000, the Company completed a transaction whereby they acquired 80% of
the  issued  and outstanding membership interests of Franlink, LLC, a California
limited  liability company ("Franlink").  Pursuant to the agreement, the Company
is to issue a $64,000 non-interest bearing note payable to the current owners of
Franlink,  due  November  1,  2000,  and transfer 32,000 shares of the Company's
common  stock  with  an aggregate value stated in the agreement of $32,000.  The
Company  is  also  required to contribute $10,000 in cash to Franlink as part of
the  closing.  This  acquisition  will  be  accounted  for  as a purchase by the
Company,  and  the accounts of Franlink will be consolidated in future financial
statements.

The  Company  is  in  the  process  of  compiling  the information for pro forma
financial  statements.  As  a result, a pro forma balance sheet and statement of
operations  as of and for the period ended June 30, 2000 are not presented here.

As  of  June 30, 2000, the Company had contributed $5,000 to Franlink as part of
the  $10,000  required  contribution.  This  amount has been classified in other
assets  in  the  accompanying  balance  sheet  as  of  June  30,  2000.




                                        12
<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.


                                       13
<PAGE>

RESULTS  OF  OPERATIONS

     Internet  Golf  has  been  in  its development stage since its inception on
February  4, 1999.  The Company had no operations prior to the May 7, 1999
combination with Champion.  Consequently, the operating results for the period
ended June 30, 1999 are not meaningful for comparison purposes.  For the three
month period ended June 30, 2000, the Company generated $8,348 in revenues and
gross profit of $6,914, and a total loss of operations of $107,794.  From
inception through  June 30, 2000, Internet Golf has generated $62,575 in gross
revenues with gross profit of $19,294 and a total loss of operations of
$1,736,097.

    Operating expenses and costs for the three month period ended June 30, 2000
were  $114,708 and consisted primarily of payroll and general and administrative
expenses.  The net loss for the quarter ended June 30, 2000 was $147,598.

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 $1,852,195 as  of  June 30,  2000 and other indications of weakness
in our present  financial  position.

     As  of  June 30, 2000,  Internet  Golf  had  assets of $59,775, consisting
primarily of  cash of  $5,420, inventories of $22,705, and property, plants and
equipment  of  $22,738.

     Liabilities  consist  of  accounts payable and accrued expenses of $245,553
and a long term convertible note (net of unamortized debt discount) of $187,500.
Effective August 15, 2000, the holder of the convertible note had agreed to
convert it to common stock at a rate of $1.00 per share.

     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  $1,852,195.

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.

    On May 18, 2000, Internet Golf commenced a registered offering of common
stock through an offering registered on Form SB-2.  This offering is for a total
of 3,000,000 shares of common stock at $1.00 per share.  The offering provided
that only after $650,000 had been placed in escrow could the Company receive
proceeds from this offering.  The escrow had to be met by August 15, 2000.  As
of June 30, 2000, the escrow had not been broken.  As of the date of this
10-QSB, however, the Company has received sufficient proceeds and has advised
the escrow agent to release the escrow.

     Internet  Golf  had  cash  of  $5,420 as  of  June 30, 2000.

     For  the  six  month period ended June 30, 2000, Internet Golf used cash of
$280,655 for  operations,  and  was  provided  cash  of  $282,300 from financing
activities (from the proceeds  of a  short term note  of  $187,500,  a  note
payable to  an  officer  of  $40,000 and  other short term borrowings of
$69,800 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 August 31, 2000.  The due date for the note was
extended  by  Alster  and  Alster  has tentatively agreed to convert the Note to
common stock at $1.00 per share.

     At  our  current level of cash expenditures, our cash needs can be met from
existing resources (assuming no substantial cash inflow from operations) through
August 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.


                                       14
<PAGE>
                           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

None.

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.

                                       15
<PAGE>
                                 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: August 17,  2000

                                       16
<PAGE>