Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Operating Results - Overview

Our fiscal year ended December 31, 2008 resulted in a net loss of $222,875. The Company's net loss increased $140,235 from the previous fiscal year ended December 31, 2007. The Company's net loss for the fiscal year ended December 31, 2007 was $82,640. The Basic Loss per Share for fiscal year 2008 was $0.01 compared to a loss per share of $0.01 for fiscal year ended 2007. Details of changes in revenues and expenses can be found below.

Revenues

Revenues for the years ended December 31, 2008 and 2007 were $0.

Cost of Sales

No sales and consequently no costs were incurred for the years ended December 31, 2008 and 2007.

Operating Expenses

Operating expenses for the year ended December 31, 2008, increased by $148,879 to $164,762 as compared to $15,883 for the year ended December 31, 2007. The increase was attributable to an oral employment and compensation agreement that was subsequently settled for $25,000. In addition, we incurred $95,745 in stock based compensation expenses for the fair value of options granted to our new directors.

Interest Expense

Interest expense for the year ended December 31, 2008, decreased to $58,113 as compared to $66,757 for the prior year period, due to a decrease in the prime lending rate.

Liquidity

As of December 31, 2008, the Company had a total current asset balance of $129 and total current liability balance of $15,211. In addition, the Company is indebted to two shareholders in the amount of $838,137.

Off-Balance Sheet Arrangements

We had no off-balance sheet arrangements or guarantees of third party obligations at December 31, 2008.

Inflation

We believe that inflation has not had a significant impact on our operations since inception.

---

Plan of Operation

The New Plan of the Company is to focus on owning, operating, managing and/or consulting on gaming and gaming related projects throughout the world. The Company plans to reorganize its Board of Directors and Officers, hire employees as needed and focus on acquiring existing profitable traditional gaming properties and ancillary gaming development opportunities together with seeking opportunities for development, management and consulting services with American Indian Gaming Tribes. The Company will also closely monitor emerging gaming jurisdictions in and out of the United States and make appropriate acquisitions and/or participate in joint ventures. As of the date of this Report, the Company has not identified any suitable merger or acquisition candidates. We intend that any such acquisitions/property development projects will be in separate entities that will be owned in whole or by a majority of the stock ownership in the Company. Each subsidiary will be responsible for operating not more than one gaming facility.

The Company plans to assemble a strong team of gaming industry experts that have superior expertise and successful track-records in all aspects of casino development, construction and management. Further, the Company has access to individual specialists mirroring each of the functional areas found in a casino project. The functional areas include design, construction & development, gaming operations, hospitality, finance/accounting, legal/regulatory, security systems, information technology, retail, marketing, entertainment and human resources.

The Company believes this team when developed will represent a valuable asset that will provide a competitive advantage in creating and enhancing relationships with Indian tribes in the Indian casino business and in the pursuit of non-Indian casino opportunities.

There have been no material developments towards implementation, funding, or development of the New Plan. No elements of the New Plan have been implemented and the Company has no revenues from business operations. Accordingly, there are substantial risks and uncertainties associated with investment in the Company, and we can provide no assurance that we will be able to pursue the New Plan with any degree of success whatsoever.

There may be market or other barriers to entry or unforeseen factors, which could render the New Plan to be not feasible. Accordingly, the Company may refine, rewrite, or abandon some or all elements of the New Plan, which might benefit the Company and its shareholders.

Apart from any cash requirements necessary to implement the New Plan, the Company will continue to incur expenses relating to maintenance of the Company in good standing, filing required reports with the SEC and other regulatory agencies, and investigating potential business ventures. The Company believes that such additional maintenance expenses will be advanced by management or principal stockholders as loans to the Company. However, there can be no assurance that the management or stockholders will continue to advance operating funds to the Company.