SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB

(Mark One)

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

                 For the quarterly period ended August 31, 2001

                                       OR

[  ]TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934

          From the transition period from ___________ to ____________.

                         Commission File Number 0-21955


                                 M&A WEST, INC.
        ------------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

          Colorado                                         84-1356427
----------------------------------             ---------------------------------
(State or other jurisdiction of                (IRS Employer Identification No.)
 incorporation  or organization)


                       1519 Edgewood, Liberty, Texas 77575
                    ----------------------------------------
                    (Address of principal executive offices)

                                 (936) 336-6700
                           ---------------------------
                           (Issuer's telephone number)

                                       N/A
               --------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)

         Indicate  by check mark  whether the  registrant  (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 :    No 9

As of October  22,  2001  11,161,142  shares of Common  Stock of the issuer were
outstanding.


<PAGE>
                                 M&A WEST, INC.
                                   FORM 10-QSB

                                      INDEX

                                     PART I

Item 1. Financial Statements

Item 2. Management's  Discussion and Analysis of Financial Condition and Results
        of Operations

                                     PART II

Item 1.         Legal Proceedings

Item 3.         Defaults Upon Senior Securities

Item 5.         Other information

Item 6.         Exhibits and Reports on Form 8-K

                Signatures


<PAGE>

                          PART I. FINANCIAL INFORMATION

       Item 1.  Financial Statements
                                 M&A WEST, INC.
                      CONDENSED CONSOLIDATED BALANCE SHEET
<TABLE>


                                                                       August 31,           May  31,
                                                                          2001                2001
                                                                    -------------------------------------
                                                                      (Unaudited)
<S>                                                                 <C>                    <C>

       ASSETS

       Current assets:
         Cash and cash equivalents                                       $  64,644            $  22,423
         Investments, available for sale                                   130,448              147,602
         Inventory                                                           1,660                    -
         Other current assets                                               58,000               58,000
                                                                    -----------------   -----------------
           Total current assets                                            254,752              228,025

       Property and equipment                                                5,200                    -
       Long-term investments                                                60,000               60,000
                                                                    -----------------   -----------------
                                                                        $  319,952            $ 288,025
                                                                    =================   =================


                      LIABILITIES AND STOCKHOLDERS' DEFICIT

       Current liabilities:
         Accounts payable and accrued liabilities                       $  174,637            $ 139,637
         Advances                                                        4,179,167            4,179,167
         Line of credit                                                    250,000              250,000
         Notes payable                                                   2,042,646            1,993,054
                                                                    -----------------   -----------------
           Total current liabilities                                     6,646,450            6,561,858
                                                                    -----------------   -----------------

       Stockholders' deficit:
         Common stock, no par, 100,000,000 shares
           authorized:  11,161,142 shares issued and outstanding:        3,940,032            3,845,228
         Accumulated deficit                                           (8,520,326)          (8,372,857)
         Accumulated other comprehensive income (loss)                 (1,374,364)          (1,374,364)
                                                                    -----------------   -----------------
                                                                       (5,954,658)          (5,901,993)
       Less: Treasury shares, at cost                                    (371,840)            (371,840)
                                                                    -----------------   -----------------
                                                                       (6,326,498)          (6,273,833)
                                                                    -----------------   -----------------
                                                                        $  319,952            $ 288,025
                                                                    =================   =================

</TABLE>



            See accompanying notes to interim condensed consolidated
                             financial statements.


<PAGE>


                                 M&A WEST, INC.
                 CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
                                   (Unaudited)
<TABLE>


                                                                      Three Months Ended
                                                                          August 31,
                                                                    2001               2000
                                                                  -------------  -----------------
                                                                                   (As Restated)
<S>                                                                <C>             <C>

        Revenue:
            Consulting                                               $      -         $    1,461
            Internet service provider                                       -            250,298
                                                                  -------------  -----------------
            Total revenue                                                   -            251,759
      Cost of sales - Internet service provider                             -            145,314
                                                                  -------------  -----------------
      Gross profit                                                          -            106,445
      Selling, general and administrative                             117,059          1,160,659
      Settlement expense                                              120,000                  -
                                                                  -------------  -----------------
      Loss from operations                                          (237,059)        (1,054,214)

      Other income (expense):
        Interest income (expense), net                              (144,396)          (139,798)
        Gains (losses) on sale of securities, net                     233,986           (92,891)
        Equity in losses of unconsolidated subsidiaries                     -        (1,026,647)
                                                                  -------------  -----------------
                                                                       89,590        (1,259,336)
                                                                  -------------  -----------------
                                                                  -------------  -----------------
      Net loss                                                      (147,469)        (2,313,550)
      Comprehensive income:
      Unrealized gains (losses) on available for sale securities            -                  -
                                                                  -------------  -----------------
      Comprehensive income (loss)                                 $ (147,469)      $ (2,313,550)
                                                                  =============  =================

      Basic net income (loss) per common share                       $ (0.01)           $ (0.21)
                                                                  =============  =================

      Weighted average shares outstanding                          11,045,835         11,122,758
                                                                  =============  =================
</TABLE>
            See accompanying notes to interim condensed consolidated
                             financial statements.


<PAGE>


                                 M&A WEST, INC.
                 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
                                   (Unaudited)
<TABLE>



                                                                    Three months ended August 31,
                                                                   -----------------------------------
                                                                        2001               2000
                                                                   -----------------------------------
                                                                                        (As Restated)
<S>                                                                <C>                 <C>


     Cash flows from operating activities:
       Net loss                                                         $(147,469)     $ (2,313,550)
         Adjustments to reconcile net income to net cash
         provided by (used in) operating activities:
         Bad debts                                                               -           171,400
         Non-operating (gains) losses on investments                      (64,262)             1,879
         Equity in loss of unconsolidated subsidiary                             -         1,026,647
         Depreciation and amortization                                           -             4,004
         Imputed interest on advances                                       94,804            94,804
       Changes in operating assets and liabilities                          82,932           151,745
                                                                   -----------------  ----------------
             Net cash provided by (used in) operating activities          (33,995)         (863,071)
                                                                   -----------------  ----------------

     Cash flows from investing activities:
       Purchase of equipment                                               (5,200)                 -
       Proceeds from investment sales                                       81,416                 -
                                                                   -----------------  ----------------
             Net cash used in investing activities                          76,216                 -
                                                                   -----------------  ----------------

     Cash flows from financing activities:
       Proceeds from loan and note payable                                       -           200,000
                                                                   -----------------  ----------------
             Net cash provided by financing activities                           -           200,000
                                                                   -----------------  ----------------

     Net increase (decrease) in cash and cash equivalents                   42,221         (663,071)
     Cash and cash equivalents at beginning of period                       22,423         1,151,546
                                                                   -----------------  ----------------
     Cash and cash equivalents at end of period                           $ 64,644        $  488,475
                                                                   =================  ================
</TABLE>


            See accompanying notes to interim condensed consolidated
                             financial statements.


<PAGE>

                                 M&A WEST, INC.
          NOTES TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                 August 31, 2001


Note 1:Presentation

The condensed  consolidated  balance sheet of the Company as of August 31, 2001,
the related condensed  consolidated  statements of operations and cash flows for
the three months ended August 31, 2001  included in the  condensed  consolidated
financial  statements  have been prepared by the Company  without audit.  In the
opinion  of  management,   the  accompanying  condensed  consolidated  financial
statements include all adjustments (consisting of normal, recurring adjustments)
necessary to summarize  fairly the Company's  financial  position and results of
operations. The results of operations for the three months ended August 31, 2001
are not necessarily indicative of the results of operations for the full year or
any other interim period. The information included in this Form 10-QSB should be
read in  conjunction  with  Management's  Discussion  and Analysis and Financial
Statements and notes thereto included in the M&A West, Inc. May 31, 2001 10-KSB.

Note 2. Restatement

In September  2001,  the Company  received a complaint  from the  Securities and
Exchange  Commission  ("SEC")  that  alleged,  among  other  things,  fraudulent
transactions  where the Company recorded  consulting  revenue and gains from the
sale of  subsidiaries.  The complaint  also alleged that the Company and persons
associated with the Company, among other things,  manipulated the stock price of
the Company's investments,  thereby fraudulently increasing net income and other
comprehensive  income.  These  allegations are directed at former members of the
Company's  management  and  others.  All of  these  individuals  are  no  longer
associated with the Company in any manner.

The Company re-valued shares received from Workfire.com,  Inc.  ("Workfire") and
reduced  consulting  revenue  by  $3,384,602  as of May 31,  2000.  The  Company
reversed the gain and the associated  investment of $903,717 from the receipt of
Workfire  Technologies,   Inc.   ("Technologies")  common  stock  from  a  stock
distribution  as of May  31,  2000.  The  Company  also  reversed  realized  and
unrealized losses from the sale of Workfire since it was re-valued as of May 31,
2000. The Company  reversed  certain revenue  recorded in the three months ended
August 31, 2000.

The Company re-characterized consulting revenue of $875,000 as notes payable and
consulting revenue of $125,000 as advances and reclassified  deferred revenue as
advances of $854,167 as of May 31, 2000. The notes and advances are  outstanding
as of August 31, 2001 and 2000.

The Company  reversed the gains on sales of subsidiaries of $1,693,030 as of May
31, 2000 and reclassified $1,200,000 as advances and $500,000 as a note payable.
As of August 31, 2001 and 2000, these amounts were still outstanding.

The Company  re-valued  its  investment in VLDC  Technologies  ("VLDC") from its
market price of $2.50 as of May 31, 2000 to a discounted $0.175 per share due to
its lack of trading volume and restrictions. The Company recorded its investment
in VLDC at $905,625 and recorded an unrealized loss in other  comprehensive loss
of $468,739 as of May 31, 2000 and August 31, 2000.

In April 1999, the Company  received  $2,000,000.  The $2,000,000 was originally
recorded as common stock and has been restated as advances. The Company received
subscription  agreements but never issued stock for the $2,000,000 received. The
$2,000,000 is recorded in advances as of May 31, 2000 and August 31, 2000.


<PAGE>


The effects of the restatements are as follows:

                                                 As previously
          For the Year Ended August 31, 2000        reported        As Restated
----------------------------------------------  -----------------  -------------
Statement of operations:
  Consulting revenue                                $ 326,461          $ 1,461

  Selling, general and administrative                 985,255        1,160,659

  Interest income (expense)                             1,510        (139,798)
  Gains (losses) on securities, net                    552,916        (92,891)
  Equity in losses of unconsolidated
    Subsidiaries                                    (110,689)      (1,026,647)
  Provision (benefit) for income taxes                230,024                -
  Net income (loss)                                   119,951      (2,313,550)

Other comprehensive income:
  Unrealized gain on marketable securities
    Available for sale, net of tax               (10,959,375)                -
    Comprehensive income (loss)                  (10,839,424)      (2,313,550)

  Net income (loss) per share                           $0.01         $ (0.21)
  Comprehensive income (loss) per share               $(0.99)         $ (0.21)


Note 3. Notes Payable

On August 31,  1999,  the Company  entered  into a  promissory  note with Global
Capital  Concepts for $200,000.  The promissory  note matures on August 31, 2000
and is  currently  past due as of  October  22,  2001 and bears  interest  at 9%
payable at maturity.

On January 6, 2000,  the Company  entered into a promissory  note with Silverado
for $200,000.  The  promissory  note matures on January 6, 2001 and is currently
past due as of October 22, 2001 and bears interest at 9% payable at maturity.

On February 15,  2000,  the Company  entered into a promissory  note with Global
Capital Concepts for $475,000.  The promissory note matures on February 15, 2001
and is  currently  past due as of  October  22,  2001 and bears  interest  at 9%
payable at maturity.

On May 23, 2000, the Company  entered into a promissory note with Global Capital
Concepts  for  $500,000.  The  promissory  note  matures on May 23,  2001 and is
currently  past due as of October 22,  2001 and bears  interest at 9% payable at
maturity.

On August 31, 2000,  the Company  entered into a  convertible  note with a third
party for  $200,000.  The  convertible  note matures on November 30, 2000 and is
currently  past due as of October 22, 2001 and bears  interest at 12% payable at
maturity. The note is convertible at a fixed price of $4.00.

On January 25, 2001,  the Company  entered into a promissory  note with Realtec,
Ltd. for $250,000.  The  promissory  note matures on January 25, 2002.  The note
bears  interest at 9% payable at maturity and is secured by 1,500,000  shares of
Digital Bridge, Inc. common stock.

On October 11, 2000,  the Company  entered into a $500,000 line of credit with a
financial  institution  that bears  interest at prime (as  published by the Wall
Street  Journal) plus 1.5%.  The loan was secured by a $250,000  certificate  of
deposit that has been used to pay the line of credit.  As of May 31,  2001,  the
outstanding  balance is  $250,000,  plus accrued  interest.  The  principal  and
interest  are due on  October 1,  2001.  The note is past due as of October  22,
2001.

Note 4. Long-Term Investments

In April  2001,  the  Company  entered  into an  agreement  with ATAG,  Inc.,  a
manufacturer of sub-sea  control systems for the oil and gas industry.  Pursuant
to the agreement,  the Company paid ATAG $60,000 in consideration  for 1,120,000
shares of ATAG common stock. The agreement contemplated the Company spinning off
900,000 shares of ATAG  purchased by the Company to the Company's  shareholders.
Further,  the agreement  provided ATAG an option to pay the Company  $75,000 for
the return of 1,000,000 shares of ATAG by the Company.  The option to return the
shares has been extended to November 2001.

<PAGE>

Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS

This report contains  forward looking  statements  within the meaning of Section
27A of the  Securities Act of 1933, as amended and Section 21E of the Securities
Exchange Act of 1934,  as amended.  The  Company's  actual  results could differ
materially from those set forth on the forward looking statements as a result of
the risks set forth in the Company's  filings with the  Securities  and Exchange
Commission,  general economic conditions, and changes in the assumptions used in
making such forward looking statements.

M&A West,  Inc.  (the  "Company")  is  engaged  in  providing  public  relations
consulting  services  primarily to public companies and in the trading of equity
securities of Internet companies for its own account.  In addition,  the Company
invests in start up  Internet  companies  and  assists in their  operations  and
development.

THREE  MONTHS  ENDED  AUGUST 31, 2001  COMPARED TO THREE MONTHS ENDED AUGUST 31,
2000

Net revenues for the three months ended August 31, 2001 decreased by $251,759 to
$0 from  $251,759  for the  corresponding  period of the  prior  year due to the
Company's  lack  of  providing  consulting  services  and  due to the  Company's
divestiture of SierraNet, Inc. ("SierraNet") an Internet service provider in May
2001.

Selling,  general and administrative  expenses for the three months ended August
31,  2001  decreased  by  $872,200  or 88% to  $117,159  from  $989,259  for the
corresponding  period of the prior year.  The  decrease is  attributable  to the
Company  significantly  reducing  operations.  Currently,  the  Company  has two
employees

Equity in losses of  affiliates  for the three months ended August 31, 2001 were
$0 from the Company's  ownership in Shakai Racing,  Inc., Ronlan  Entertainment,
Inc.,  and Digital  Bridge,  Inc.  ("Digital")  which  represents  a decrease of
$1,026,647 from $1,026,647 from the corresponding  period of the prior year. The
Company  expects its portfolio  companies to invest in the  development of their
products and services,  and to recognize operating losses,  which will result in
future charges  against the Company's  earnings.  Currently,  the Company's only
active equity investment is Digital. Digital was written down to zero during the
year ended May 31, 2001.

On July 18, 2001,  the Company  entered into a settlement  agreement  and mutual
release with Ostrander & Company  ("OB").  In November 1999, the Company entered
into an agreement  with OB who would act as the Company's  exclusive  investment
banker for $5,000 per month and 5% of any gross amount paid per transaction. The
Company  did not  fully  pay  the 5% for the  Sierra  transaction.  The  Company
transferred  125,000 common shares of Digital for the release of any obligations
under the investment banking agreement.  The Company recorded settlement expense
of $17,500 as of July 18, 2001.

On August 1, 2001,  the Company  entered into a settlement  agreement and mutual
release  with the former CEO of  Venturelist.com.  In June 2000,  the  Company's
majority owned subsidiary entered into an employment agreement with its CEO. The
Company  transferred  250,000  common  shares of Digital  for the release of any
obligations  under the employment  agreement.  The Company  recorded  settlement
expense of $102,500 as of August 1, 2001.

The  Company  owns  8,671,200  of  Digital  and after the  effects  of a private
placement and an acquisition by Digital,  the Company's ownership percentage has
decreased to approximately 18%. Accordingly,  beginning in the 1st quarter 2002,
the Company will account for its  investment  in Digital as available  for sale.
The  market  value of  Digital  as of August  31,  2001 was  $1,170,612.  Due to
Digital's  trading  volume  and  volatility,  the  Company  did not  record  its
investment in Digital at market value and through other comprehensive  income as
of August 31, 2001. The Digital  shares include the 1,500,000  shares pledged as
collateral.

Gains and losses on the sale of securities for the three months ended August 31,
2001  increased to a net gain  $233,563 from a net loss of $92,891 for the three
months  ended  August  31,  2000.  The  Company  recorded  gains  on the sale of
Packateer,  Inc. and Digital for the three  months  ended  August 31, 2001.  The
Company also recorded a non-cash gain on the  distribution  of Digital shares in
connection with two settlements in the three months ended August 31, 2001.
<PAGE>

Net loss for the three months ended August 31, 2001 decreased by $2,094,681 to a
loss of $147,469 from a loss of $2,142,150 for the  corresponding  period of the
prior year. For the three months ended August 31, 2001 and 2000, the Company did
not record a tax benefit.

Liquidity and Capital Resources

At August 31, 2001 the  Company  had  negative  working  capital of  $6,6391,698
including  cash of $64,644.  This  compares  with  negative  working  capital of
$6,333,833  including cash of $488,475 for the corresponding period of the prior
year.

For the three months ended August 31, 2001 cash used in operations  decreased to
$33,995 from cash used in operations of $863,171 for the corresponding period of
the prior year.

For the three months ended August 31, 2001 cash provided by investing activities
totaled  $76,216  as  compared  to $0 as  the  Company  had  not  purchased  any
investments in the prior period and sold certain  securities in the three months
ended August 31, 2001.

Net cash provided by financing  activities  decreased to $0 from  $200,000.  The
Company  received  $200,000  from the proceeds of a  promissory  note during the
three months ended August 31, 2000.

The Company is not  generating  sufficient  funds from its operations to finance
its growth for the next twelve months due to its lack of investment activity. At
August 31, 2001,  the Company had  significant  liabilities  and an  accumulated
deficit. The Company has significantly  reduced its operations and currently has
two  employees,  but is still in the  process  of  identifying  equity  security
investments.  The Company has limited  resources  to invest in target  companies
that  are  within  its  strategic   focus.  To  enable  the  Company  to  pursue
opportunities,  the Company's  management expects to settle certain  significant
liabilities  with various  parties.  There can be no assurance  that the Company
will  be  successful  in  settling  those  obligations  and  will  have  reduced
operations until those  liabilities are settled.  The Company may be required to
adjust its current course of action, or to cease operations and liquidate.  As a
result of the foregoing,  there is substantial doubt about the Company's ability
to continue as going concern

OTHER INFORMATION

The Company  became  aware that  monies  originally  recorded  as revenues  were
incorrectly  stated.  The Company restated its Form 10-KSB for the period ending
May 31,  2000 and Form 10-QSB for the period  ending  August 31, 2000 to correct
these errors.

<PAGE>

PART II - OTHER INFORMATION

Item 1.  LEGAL PROCEEDINGS

In January 2001, four  class-action  lawsuits were filed against M&A West, Scott
Kelly and Sal  Censoprano  in the United States  District  Court of the Northern
District of  California  docketed as case numbers  C-01-0046-BZ,  C-01-0033-MEJ,
C-01-0485-EDL, and C-01-0502-MEJ.  These lawsuits allege a fraudulent scheme and
course  of  business,  false  and  misleading  financial  statements  and  press
releases,  as well as other causes of action.  The  plaintiff's  attorneys  have
consolidated these lawsuits into one action. M&A West is unable to determine the
relief sought by these lawsuits at this time.

On January 11, 2001, Isa Fowler, Peter Messore,  Christine LaCapria, Greg Miller
and John Adubato filed a lawsuit  against M&A West and Scott Kelly,  docketed as
case number  L245-01 in the Superior Court of New Jersey for the Law Division of
Monmouth   County.   The  suit   alleges   breach   of   contract,   fraud   and
misrepresentation,  and  various  other  causes of action  arising  out of their
termination  of employment  with M&A West. M&A West has been unable to determine
the relief sought in this action.

In  September  2001,  the SEC filed suit against the Company  alleging  that the
Company,  either  directly  or as a  control  person  or an aider  and  abettor,
violated various securities laws. The SEC may seek the following:

o a permanent injunction  prohibiting future violations of various provisions of
the Securities Act, Exchange Act, Investment Company Act and Rules thereunder; o
an order for an accounting and disgorgement plus prejudgment interest thereon; o
civil penalties pursuant to the Securities  Enforcement Remedies and Penny Stock
Reform Act of 1990; and o an order pursuant to Section 12(j) of the Exchange Act
revoking registration of M&A West's common stock.

There is an ongoing  investigation by the U.S.  Department of Justice  involving
M&A West and various  people and entities  formerly  involved with M&A West. M&A
West is unaware of the relief, if any, sought by the U.S. Department of Justice.

In addition to the litigation  discussed above, M&A West, in the ordinary course
of business,  is a defendant in various  lawsuits.  In those cases,  M&A West is
vigorously defending itself.

Item 3.  DEFAULTS UPON SENIOR SECURITIES

On August 31,  1999,  the Company  entered  into a  promissory  note with Global
Capital  Concepts for $200,000.  The promissory  note matures on August 31, 2000
and is  currently  past due as of  October  22,  2001 and bears  interest  at 9%
payable at maturity.

On January 6, 2000,  the Company  entered into a promissory  note with Silverado
for $200,000.  The  promissory  note matures on January 6, 2001 and is currently
past due as of October 22, 2001 and bears interest at 9% payable at maturity.

On February 15,  2000,  the Company  entered into a promissory  note with Global
Capital Concepts for $475,000.  The promissory note matures on February 15, 2001
and is  currently  past due as of  October  22,  2001 and bears  interest  at 9%
payable at maturity.

On May 23, 2000, the Company  entered into a promissory note with Global Capital
Concepts  for  $500,000.  The  promissory  note  matures on May 23,  2001 and is
currently  past due as of October 22,  2001 and bears  interest at 9% payable at
maturity.

On August 31, 2000,  the Company  entered into a  convertible  note with a third
party for  $200,000.  The  convertible  note matures on November 30, 2000 and is
currently  past due as of October 22, 2001 and bears  interest at 12% payable at
maturity. The note is convertible at a fixed price of $4.00.


<PAGE>

On October 11, 2000,  the Company  entered into a $500,000 line of credit with a
financial  institution  that bears  interest at prime (as  published by the Wall
Street  Journal) plus 1.5%.  The loan was secured by a $250,000  certificate  of
deposit that has been used to pay the line of credit.  As of May 31,  2001,  the
outstanding  balance is  $250,000,  plus accrued  interest.  The  principal  and
interest  are due on  October 1,  2001.  The note is past due as of October  22,
2001.

Item 5.  OTHER INFORMATION

Mr. Pat Greene has an  employment  agreement  with the  Company  that has a base
salary of $7,500 per month plus $1,500 per month for office and furniture  rent.
According  to a Company  resolution  passed by the Board of  Directors  in April
2001,  of which Mr.  Greene is the sole  Director,  Mr. Greene can receive up to
$30,000  in  advances  and will be paid  first as  monies  are  received  by the
Company.  In addition,  Mr.  Greene also  receives a bonus of 15% of all Company
proceeds.

Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

         a)  Exhibits
         None.

         b) Reports on Form 8-K

         There were no reports on Form 8-K filed  during the  quarter  for which
this report is filed.


                                   SIGNATURES

         In accordance with the requirements of the Exchange Act, the registrant
has duly  caused  this  report to be signed  on its  behalf by the  undersigned,
thereunto duly authorized.



                                                     M&A WEST, INC.


Date: October 22, 2001
                                                By:/s/ Patrick R. Greene
                                                   ----------------------------
                                                    Patrick R. Greene
                                                    Chief Executive Officer