OMB APPROVAL
                                                           OMB NUMBER: 3235-0058
                                                  Average estimated burden hours
                                                     per response...........2.50

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C.

                                   FORM 12B-25

                          NOTIFICATION OF LATE FILING            SEC FILE NUMBER
                                                                         0-33437


(Check one):   Form 10-K   Form 11-K   Form 20-F  X Form 10-Q    Form N-SAR
            ---         ---         ---          ---          ---

        For Period Ended:       March 31, 2004
                              -------------------

Read Instructions (on back page) Before Preparing Form.  Please Print or Type.
Nothing in this Form shall be construed to imply that the Commission has
verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:

PART I -- REGISTRANT INFORMATION

SPORTS INFORMATION & PUBLISHING CORP.
- --------------------------------------------------------------------------------
Full Name of Registrant


- --------------------------------------------------------------------------------
Former Name if Applicable

1869 W. Littleton Boulevard
- --------------------------------------------------------------------------------
Address of Principal Executive Officer (Street and Number)

Littleton, Colorado 80120
- --------------------------------------------------------------------------------
City, State and Zip Code

PART II -- RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25, the following should be
completed. (Check box if appropriate)

            (       (a)  The reasons described in reasonable detail in Part III
                         of this form could not be eliminated without
                         unreasonable effort or expense;
     X              (b)  The subject annual report or semi-annual report/portion
  -------   (            thereof will be filed on or before the fifteenth
                         calendar day following the prescribed due date or the
                         subject quarterly report will be filed on or before the
                         fifth calendar day following the prescribed due date;
                         and
            (       (c)  The accountant's statement or other exhibit required by
                         Rule 12b-25(c) has been attached if applicable.


PART III -- NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 20-F, 10-Q
or N-SAR or portion thereof, could not be filed within the prescribed time
period.

The Company and its accountants need additional time to finalize and analyze its
financial statements and prepare Management's Discussion and Analysis of
Financial Condition and Results of Operation.




PART IV -- OTHER INFORMATION

(1) Name and telephone number of persons to contact in regard to this
notification

  David J. Babiarz, Esq.                    303             861-8013
- --------------------------------------    ---------     ----------------
        (Name)                           (Area Code)   (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports) been filed? If answer is no,
identify report(s).       [X] yes   [ ] no


Is it anticipated that any significant change in results of operations from the
corresponding period for the last fiscal year will be reflected by the earnings
statements to be included in the subject report or portion thereof?
                                                                  [ ] yes [X] no

If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.



                      Sports Information & Publishing Corp.
                      ------------------------------------
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date: May 17, 2004                 By:  /s/ Michael D. Tanner
     --------------                    ----------------------------------------
                                        Michael D. Tanner, President

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.



                                   ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (see 18 U.S.C. 1001)


                              GENERAL INSTRUCTIONS

1. This Form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General Rules
and Regulations under the Securities Exchange Act of 1934.

2. One signed original and four conformed copies of this Form and amendments
thereto must be completed and filed with the Securities and Exchange Commission,
Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and
Regulations under the Act. The information contained in or filed with the Form
will be made a matter of public record in the Commissions files.

3. A manually signed copy of the form and amendments thereto shall be filed with
each national securities exchange on which any class of securities of the
registrant is registered.

4. Amendments to the notification must also be filed on Form 12b-25 but need not
restate information that has been correctly furnished. The Form shall be clearly
identified as an amendment notification.