U.S. 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 MARCH 31, 2003

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM
______________ TO ______________

COMMISSION FILE NUMBER: 0-9071

E.T. CORPORATION
(Exact name of Registrant as specified in its charter)

Nevada 74-2026624
(State or jurisdiction of incorporation I.R.S. Employer
or organization) Identification No.)

31877 Del Obispo Street, Suite 205, San Juan Capistrano, California 92675
(Address of principal executive offices) (Zip Code)

Registrant's telephone number: (877) 613-3131

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: Common
Stock, $0.001 Par Value

Indicate by check mark whether the Registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the Registrant was required to file such reports),
and (2) been subject to such filing requirements for the past 90 days.
Yes X No .

As of March 31, 2003, the Registrant had 43,514,228 shares of
common stock issued and outstanding.

Transitional Small Business Disclosure Format (check one): Yes No X.

TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION PAGE

ITEM 1. FINANCIAL STATEMENTS

BALANCE SHEET AS OF MARCH 31, 2003 3

STATEMENTS OF OPERATIONS
FOR THE THREE AND SIX MONTHS ENDED
MARCH 31, 2002 AND MARCH 31, 2003 4

STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED
MARCH 31, 2002 AND MARCH 31, 2003 5

NOTES TO FINANCIAL STATEMENTS 6

ITEM 2. PLAN OF OPERATION 7

ITEM 3. CONTROLS AND PROCEDURES 12

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS 13

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS 13

ITEM 3. DEFAULTS UPON SENIOR SECURITIES 14

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS 14

ITEM 5. OTHER INFORMATION 14

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K 14

SIGNATURES 15

CERTIFICATIONS 15

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCAL STATEMENTS.

E.T. CORPORATION
BALANCE SHEET
MARCH 31, 2003
(Unaudited)

ASSETS

Current Assets:
Cash $ 38,178
Total Current Assets 38,178
Fixed Assets
Equipment 534,886
Less Accumulated Depreciation (534,886)

Net Fixed Assets 0

Other Assets
Rights' Title, net of amortization 0
Product Development Expenditures 0

Total Other Assets 0

Total Assets 38,178

LIABILITIES AND SHAREHOLDERS' EQUITY

Current Liabilities:
Accounts Payable 4,726

Long-Term Liabilities
Debenture Payable, Bearer 243,842

Shareholders' Equity:
Common Stock , $0.001 par value
190,000,000 shares authorized,
43,514,228 issued and outstanding 4,863,904
Preferred Shares, $0.001 par value
10,000,000 authorized, none issued 0
Paid-In-Capital (in excess of par value) 24,627,619
Accumulated Deficit (29,701,913)
Shareholders' Equity (210,390)
Total Liabilities & Shareholders' Equity 38,178

The accompanying notes are an integral part of these financial statements

E.T. CORPORATION
STATEMENTS OF OPERATIONS
(Unaudited)

Three Months Ended Six Months Ended
March 31, 2002 March 31, 2003 March 31, 2002 March 30, 2003

Revenue $ 0 $ 0 $ 0 $ 0
General and Administrative Expenses:
Professional Fees 0 26,500 7,500 26,500
Auto Expenses 3,000 3,000 6,000 6,000
Consulting Fees 67,500 16,175 83,400 27,175
Rent Expense 12,600 12,600 25,200 25,200
Telephone Expense 9,000 9,000 18,000 18,000
Travel and Promotions 45,000 45,000 90,000 90,000
Amortization Expense 104,167 0 208,334 0
Transfer Agent Fees 0 5,600 0 5,600
Management Fees 75,000 125,000 100,000 150,000
Total General and
Administrative Expenses 316,267 242,875 538,434 348,475

Other (Income) Expenses
Interest Expense 4,827 15,455 12,873 27,578

Total Other (Income)
Expenses 4,827 15,455 12,873 27,578

Net Income (Loss) (321,094) (258,330) (551,307) (376,053)

Basic and Diluted
Earnings Per Share (0.309) (0.006) (0.547) (0.009)

Weighted Average Shares
Outstanding 1,038,823* 40,381,317 1,007,692* 42,753,539
</TABLE

* Shares adjusted for 1 for 50 reverse split as of April 12, 2002

The accompanying notes are an integral part of these financial statements

E.T. CORPORATION
STATEMENTS OF CASH FLOWS
(Unaudited)

Six Months Ended
March 31, 2002 March 31, 2003

Cash Flows From Operating Activities:
Net Loss for the period $ (551,307) $ (376,053)
Increase(Decrease) in accounts payable 7,500 0
Amortization 208,334 0

Net cash used by operations (335,473) (376,053)

Cash Flows From Investing Activities: 0 0

Cash Flows From Financing Activities:
Increase (decrease) in debenture payable 52,073 (112,944)
Issuance of common stock 283,400 527,175

Net cash used in financing 335,473 414,231

Net Increase (Decrease) in Cash 0 38,178

Beginning Cash Balance 0 0

Ending Cash Balance 0 38,178

The accompanying notes are an integral part of these financial statements

E.T. CORPORATION
NOTES TO FINANCIAL STATEMENTS
(Unaudited)

NOTE 1 - BASIS OF PRESENTATION

The accompanying financial statements have been prepared in accordance
with U.S. Securities and Exchange Commission ("SEC") requirements for
interim financial statements. Therefore, they do not include all of
the information and footnotes required by generally accepted
accounting principles for complete financial statements. The
financial statements should be read in conjunction with the year ended
September 30, 2002 financial statements of E.T. Corporation
("Registrant") included in the Form 10-KSB filed with the SEC by the
Registrant.

The results of operations for the interim periods shown in this report
are not necessarily indicative of results to be expected for the full
year. In the opinion of management, the information contained herein
reflects all adjustments necessary to make the results of operations
for the interim periods a fair statement of such operation. All such
adjustments are of a normal recurring nature.

NOTE 2 - RELATED PARTY TRANSACTIONS

Due to related parties at March 31, 2003 consist of the following:

Advances payable to an entity controlled by an
officer and shareholder of the Registrant represent
advances, secured with floating debenture and due on demand $243,842

Total due to related parties $243,842

ITEM 2. PLAN OF OPERATION.

The following discussion should be read in conjunction with the
financial statements of the Registrant and notes thereto contained
elsewhere in this report.

Twelve-Month Plan of Operation.

The Registrant is continuing to expand its entry into "not-for-
profit" fund raising using "1-900" "pay-per-call" telephone numbers as
outlined in the Registrant's business plan in its Form 10-KSB. With
campaign finance reform a central issue in the Congress, the
Registrant is negotiating agreements for the use of the Registrant's
two political "1-900" fund raising numbers: 1-900-DEMOCRAT and 1-900-
REPUBLICAN. These numbers could raise hundreds of millions of dollars
for both the Democratic and Republican parties. To assist in the
development process, the Registrant has retained the services of
consultants to attempt to procure a contract with the Democratic
National Committee for the exclusive use by the DNC of the "pay-per-
call" telephone number 1 900 "DEMOCRAT".

To develop cash flow from the "1-900" concept, the Registrant
will continue to rely on JRM Financial Services Inc. to finance the
Registrant's ongoing overhead under the terms of the bearer debenture
it holds until fund raising contracts have been signed (see notes to
September 30, 2001 audit as filed and as part of the September 30,
2001 Form 10-KSB). The Registrant has sufficient cash funds to
maintain operations for the next twelve months.

The Registrant continues in its efforts to finance the Paraguayan
hydrocarbon concessions. During 2002 and early 2003, the world price
of oil and gas has led to an increase in interest in hydrocarbon
exploration and development. Activity in this field has historically
been cyclical and the Registrant considers that this has already been
taken into account.

Capital Expenditures.

There were no material capital expenditures during the quarter
ended March 31, 2003.

Risk Factors Connected with Plan of Operation.

(a) Limited Prior Operations, History of Operating Losses, and
Accumulated Deficit May Affect Ability of Registrant to Survive.

The Registrant has only had limited prior operations and has
embarked on a new business direction within the past few years, which
has not generated any revenue for the Registrant. The Registrant has
incurred losses from operations: $376,053 for the six months ended
March 31, 2003, $1,183,618 for the fiscal year ended September 30,
2002, and $1,925,204 for the fiscal year ended September 30, 2001. At
March 31, 2003, the Registrant had an accumulated deficit of
$29,701,913. Thus, the Registrant is subject to all the risks
inherent in the creation of a new business. The likelihood of the
success of the Registrant must be considered in the light of the
problems, expenses, difficulties, complications, and delays frequently
encountered in connection with the expansion of a business and the
competitive environment in which the Registrant operates.
Unanticipated delays, expenses and other problems such as setbacks in
product development, and market acceptance are frequently encountered
in connection with the expansion of a business.

Consequently, there is only a limited operating history upon
which to base an assumption that the Registrant will be able to
achieve its business plans. In addition, the Registrant has only
limited assets. As a result, there can be no assurance that the
Registrant will generate significant revenues in the future; and there
can be no assurance that the Registrant will operate at a profitable
level. If the Registrant is unable to obtain customers and generate
sufficient revenues so that it can profitably operate, the
Registrant's business will not succeed.

As a result of the fixed nature of many of the Registrant's
expenses, the Registrant may be unable to adjust spending in a timely
manner to compensate for any unexpected delays in the development and
marketing of the Registrant's products or any capital raising or
revenue shortfall. Any such delays or shortfalls will have an
immediate adverse impact on the Registrant's business, operations and
financial condition.

(b) Need for Additional Financing May Affect Operations and Plan of
Business.

The working capital requirements associated with the plan of
business of the Registrant will continue to be significant. The
Registrant anticipates, based on currently proposed assumptions
relating to its operations (including with respect to costs and
expenditures and projected cash flow from operations), that it can
generate sufficient financing through a floating debenture with JRM
Financial Services Inc. to continue its operations for an indefinite
period at the current level without requiring additional financing.
The Registrant does not anticipate, at the present time, needing to
raise any additional capital in the next twelve months to implement
its sales and marketing strategy and grow. In the event that the
Registrant's plans change or its assumptions change (due to
unanticipated expenses, technical difficulties, or otherwise), the
Registrant would be required to seek additional financing sooner than
currently anticipated or may be required to significantly curtail or
cease its operations.

The Registrant's success is dependent upon the hiring of key
administrative personnel. None of the Registrant's officers,
directors, and key employees has an employment agreement with the
Registrant; therefore, there can be no assurance that these personnel
will remain employed by the Registrant after the termination of such
agreements. Should any of these individuals cease to be affiliated
with the Registrant for any reason before qualified replacements could
be found, there could be material adverse effects on the Registrant=s
business and prospects. In addition, management has no experience is
managing companies in the same business as the Registrant.

In addition, all decisions with respect to the management of
the Registrant will be made exclusively by the officers and directors
of the Registrant. Shareholders of the Registrant will only have
rights associated with such ownership to make decision that affect the
Registrant. The success of the Registrant, to a large extent, will
depend on the quality of the directors and officers of the Registrant.
Accordingly, no person should invest in the shares unless he is
willing to entrust all aspects of the management of the Registrant to
the officers and directors.

(d) Control of the Registrant by Officers and Directors.

The Registrant's officers and directors beneficially own
approximately 0.6% of the outstanding shares of the Registrant's
common stock. As a result, such persons, acting together, have little
ability to influence over all matters requiring stockholder approval
(especially since the remainder of the 43,514,223 issued and
outstanding shares are owned by over 1,800 shareholders).
Accordingly, it could be difficult for an individual investor to
effectuate control over the affairs of the Registrant. Therefore, it
should be assumed that the officers, directors, and principal common
shareholders who control the majority of voting rights will be able,
by virtue of their stock holdings, to control the affairs and policies
of the Registrant.

(e) Indemnification of Directors and Officers.

The Registrant's Articles of Incorporation include provisions to
eliminate, to the fullest extent permitted by the Nevada Revised
Statutes as in effect from time to time, the personal liability of
directors of the Registrant for monetary damages arising from a breach
of their fiduciary duties as directors. The By-Laws of the Registrant
include provisions to the effect that the Registrant may, to the
maximum extent permitted from time to time under applicable law,
indemnify any director, officer, or employee to the extent that such
indemnification and advancement of expense is permitted under such
law, as it may from time to time be in effect. Any limitation on the
liability of any director, or indemnification of directors, officer,
or employees, could result in substantial expenditures being made by
the Registrant in covering any liability of such persons or in
indemnifying them.

(f) Potential Conflicts of Interest Involving Management.

The officers and directors have other interests to which they
devote time, either individually or through partnerships and
corporations in which they have an interest, hold an office, or serve
on boards of directors, and each will continue to do so
notwithstanding the fact that management time may be necessary to the
business of the Registrant. As a result, certain conflicts of interest
may exist between the Registrant and its officers and/or directors
which may not be susceptible to resolution. All of the potential
conflicts of interest will be resolved only through exercise by the
directors of such judgment as is consistent with their fiduciary
duties to the Registrant. It is the intention of management, so as to
minimize any potential conflicts of interest, to present first to the
board of directors to the Registrant, any proposed investments for its
evaluation.

(g) Influence of Other External Factors on Prospects for Registrant.

The industry of the Registrant in general is a speculative
venture necessarily involving some substantial risk. There is no
certainty that the expenditures to be made by the Registrant will
result in a commercially profitable business. The marketability of
its products will be affected by numerous factors beyond the control
of the Registrant. These factors include market fluctuations, and the
general state of the economy (including the rate of inflation, and
local economic conditions), which can affect companies' spending.
Factors which leave less money in the hands of potential customers of
the Registrant will likely have an adverse effect on the Registrant.
The exact effect of these factors cannot be accurately predicted, but
the combination of these factors may result in the Registrant not
receiving an adequate return on invested capital.

(h) Non-Cumulative Voting.

Holders of the shares are not entitled to accumulate their votes
for the election of directors or otherwise. Accordingly, the holders
of a majority of the shares present at a meeting of shareholders will
be able to elect all of the directors of the Registrant, and the
minority shareholders will not be able to elect a representative to
the Registrant's board of directors.

(i) Absence of Cash Dividends.

The board of directors does not anticipate paying cash dividends
on the shares for the foreseeable future and intends to retain any
future earnings to finance the growth of the Registrant's business.
Payment of dividends, if any, will depend, among other factors, on
earnings, capital requirements, and the general operating and
financial condition of the Registrant, and will be subject to legal
limitations on the payment of dividends out of paid-in capital.

(j) Limited Public Market for Registrant's Securities.

There has been only a limited public market for the shares of
common stock of the Registrant. There can be no assurance that an
active trading market will develop or that purchasers of the shares
will be able to resell their securities at prices equal to or greater
than the respective initial public offering prices. The market price
of the shares may be affected significantly by factors such as
announcements by the Registrant or its competitors, variations in the
Registrant's results of operations, and market conditions in the
retail, electronic commerce, and internet industries in general. The
market price may also be affected by movements in prices of stock in
general. As a result of these factors, investors in the Registrant
may not be able to liquidate an investment in the shares readily, or
at all.

(k) No Assurance of Continued Public Trading Market; Risk of Low
Priced Securities.

There has been only a limited public market for the common stock
of the Registrant. The common stock of the Registrant is currently
quoted on the Over the Counter Bulletin Board. As a result, an
investor may find it difficult to dispose of, or to obtain accurate
quotations as to the market value of the Registrant's securities. In
addition, the common stock is subject to the low-priced security or so
called "penny stock" rules that impose additional sales practice
requirements on broker-dealers who sell such securities. The
Securities Enforcement and Penny Stock Reform Act of 1990 requires
additional disclosure in connection with any trades involving a stock
defined as a penny stock (generally, according to recent regulations
adopted by the U.S. Securities and Exchange Commission, any equity
security that has a market price of less than $5.00 per share, subject
to certain exceptions), including the delivery, prior to any penny
stock transaction, of a disclosure schedule explaining the penny stock
market and the risks associated therewith. The regulations governing
low-priced or penny stocks sometimes limit the ability of broker-
dealers to sell the Registrant's common stock and thus, ultimately,
the ability of the investors to sell their securities in the secondary
market.

(l) Effects of Failure to Maintain Market Makers.

If the Registrant is unable to maintain a National Association of
Securities Dealers, Inc. member broker/dealers as market makers, the
liquidity of the common stock could be impaired, not only in the
number of shares of common stock which could be bought and sold, but
also through possible delays in the timing of transactions, and lower
prices for the common stock than might otherwise prevail.
Furthermore, the lack of market makers could result in persons being
unable to buy or sell shares of the common stock on any secondary
market. There can be no assurance the Registrant will be able to
maintain such market makers.

(m) Shares Eligible For Future Sale.

All of the 245,000 shares of common stock which are currently
held, directly or indirectly, by management have been issued in
reliance on the private placement exemption under the Securities Act
of 1933. Such shares will not be available for sale in the open
market without separate registration except in reliance upon Rule 144
under the Securities Act of 1933. In general, under Rule 144 a person
(or persons whose shares are aggregated) who has beneficially owned
shares acquired in a non-public transaction for at least one year,
including persons who may be deemed affiliates of the Registrant (as
that term is defined under that rule) would be entitled to sell within
any three-month period a number of shares that does not exceed the
greater of 1% of the then outstanding shares of common stock, or the
average weekly reported trading volume during the four calendar weeks
preceding such sale, provided that certain current public information
is then available. If a substantial number of the shares owned by
these shareholders were sold pursuant to Rule 144 or a registered
offering, the market price of the common stock could be adversely affected.

Forward Looking Statements.

The foregoing Plan of Operation contains "forward looking
statements" within the meaning of Rule 175 of the Securities Act of
1933, as amended, and Rule 3b-6 of the Securities Act of 1934, as
amended, including statements regarding, among other items, the
Registrant's business strategies, continued growth in the Registrant's
markets, projections, and anticipated trends in the Registrant's
business and the industry in which it operates. The words "believe,"
"expect," "anticipate," "intends," "forecast," "project," and similar
expressions identify forward-looking statements. These forward-
looking statements are based largely on the Registrant's expectations
and are subject to a number of risks and uncertainties, certain of
which are beyond the Registrant's control. The Registrant cautions
that these statements are further qualified by important factors that
could cause actual results to differ materially from those in the
forward looking statements, including, among others, the following:
reduced or lack of increase in demand for the Registrant's products,
competitive pricing pressures, changes in the market price of
ingredients used in the Registrant's products and the level of
expenses incurred in the Registrant's operations. In light of these
risks and uncertainties, there can be no assurance that the forward-
looking information contained herein will in fact transpire or prove
to be accurate. The Registrant disclaims any intent or obligation to
update "forward looking statements."

ITEM 3. CONTROLS AND PROCEDURES.

Controls and Procedures.

(a) Evaluation of disclosure controls and procedures.

Within the 90 days prior to March 31, 2003, the Registrant
carried out an evaluation of the effectiveness of the design and
operation of its disclosure controls and procedures pursuant to Rule
13a-14 under the Securities Exchange Act of 1934 ("Exchange Act").
This evaluation was done under the supervision and with the
participation of the Registrant's President and Chief Financial
Officer. Based upon that evaluation, they concluded that the
Registrant's disclosure controls and procedures are effective in
gathering, analyzing and disclosing information needed to satisfy the
Registrant's disclosure obligations under the Exchange Act.

(b) Changes in internal controls.

There were no significant changes in the Registrant's internal
controls or in its factors that could significantly affect those
controls since the most recent evaluation of such controls.

Critical Accounting Policies.

The SEC recently issued Financial Reporting release No. 60,
"Cautionary Advice Regarding Disclosure About Critical Accounting
Policies" ("FRR 60"), suggesting companies provide additional
disclosure and commentary on their most critical accounting policies.
In FRR 60, the SEC defined the most critical accounting policies as
the ones that are most important to the portrayal of a company's
financial condition and operating results, and require management to
make its most difficult and subjective judgments, often as a result of
the need to make estimates of matters that are inherently uncertain.
Based on this definition, the Registrant's most critical accounting
policies include: non-cash compensation valuation that affects the
total expenses reported in the current period. The methods, estimates
and judgments the Registrant uses in applying these most critical
accounting policies have a significant impact on the results the
Registrant reports in its financial statements.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

None.

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS.

(a) On March 4, 2003, the Company consolidated the issued and
outstanding common shares of the Company on the basis of one new share
for twenty old shares.

(b) The Registrant sold the following unregistered (restricted)
securities during the quarter ended March 31, 2003:

On March 12, 2003, the Registrant sold 25,000,000 shares of its
common stock to Rukos Security Advice A.G. of Frankfurt, Germany, who
purchased the shares on behalf of its clients in that country. The
total consideration received for this transaction was $500,000, or
$0.02 per share (the closing price of the Registrant's common stock on
that date was $0.25). Attached to each share, was a warrant to
purchase one share of common stock of the Registrant, exercisable at
$0.02 per share for a period of three years from April 25, 2002. The
proceeds of this financing are being used for the repayment of
corporate debt and general working capital purposes.

This offering was undertaken under Regulation S by the fact that:

- the sales were made in offshore transactions;

- no directed selling efforts were made in the United States by the
Registrant; and

- offering restrictions were implemented in compliance with Rule
902(g) under the Securities Act of 1933, the sale was not made to
a U.S. person or for the account or benefit of a U.S. person, and
the sale was made pursuant under the following conditions:

- each of the purchasers certified that he is not U.S. person
and is not acquiring the securities for the account or
benefit of any U.S. person;

- each of the purchasers agreed to resell such securities only
in accordance with the provisions of Regulation S, pursuant
to registration under the Securities Act of 1933, or
pursuant to an available exemption from registration; and
agrees not to engage in hedging transactions with regard to
such securities unless in compliance with the Act;

- the securities contain a legend to the effect that transfer
is prohibited except in accordance with the provisions of
Regulation S, pursuant to registration under the Act, or
pursuant to an available exemption from registration; and
that hedging transactions involving those securities may not
be conducted unless in compliance with the Act; and

- the Registrant is required by contract to refuse to register
any transfer of the securities not made in accordance with
the provisions of Regulation S, pursuant to registration
under the Act, or pursuant to an available exemption from
registration.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

Not Applicable.

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

None.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

Exhibits.

Exhibits included or incorporated by reference herein are set
forth in the attached Exhibit Index.

Reports on Form 8-K.

No reports on Form 8-K were filed during the second quarter of
the fiscal year covered by this Form 10-QSB.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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.

E.T. Corporation

Dated: April 25, 2003 By: /s/ Sidney B. Fowlds
Sidney B. Fowlds, President

Dated: April 25, 2003 By: /s/ Anthony V. Feimann
Anthony V. Feimann,
Secretary/Treasurer

CERTIFICATIONS

I, Sidney B. Fowlds, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of E.T.
Corporation;

2. Based on my knowledge, this quarterly report does not contain any
untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to
the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other
financial information included in this quarterly report, fairly
present in all material respects the financial condition, results of
operations and cash flows of the Registrant as of, and for, the
periods presented in this quarterly report;

4. The Registrant's other certifying officer and I are responsible
for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-14 and 15d-14) for the
Registrant and have:

(a) designed such disclosure controls and procedures to ensure
that material information relating to the Registrant, including
its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which
this quarterly report is being prepared;

(b) evaluated the effectiveness of the Registrant's disclosure
controls and procedures as of a date within 90 days prior to the
filing date of this quarterly report (the "Evaluation Date"); and

(c) presented in this quarterly report our conclusions about the
effectiveness of the disclosure controls and procedures based on
our evaluation as of the Evaluation Date;

5. The Registrant's other certifying officer and I have disclosed,
based on our most recent evaluation, to the Registrant's auditors and
the audit committee of Registrant's board of directors (or persons
performing the equivalent functions):

(a) all significant deficiencies in the design or operation of
internal controls which could adversely affect the Registrant's
ability to record, process, summarize and report financial data
and have identified for the Registrant's auditors any material
weaknesses in internal controls; and

(b) any fraud, whether or not material, that involves management
or other employees who have a significant role in the
Registrant's internal controls;

6. The Registrant's other certifying officer and I have indicated in
this quarterly report whether there were significant changes in
internal controls or in other factors that could significantly affect
internal controls subsequent to the date of our most recent
evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

Dated: April 25, 2003 /s/ Sidney B. Fowlds
Sidney B. Fowlds, President

I, Anthony V. Feimann, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of E.T.
Corporation;

(b) evaluated the effectiveness of the Registrant's disclosure
controls and procedures as of a date within 90 days prior to the
filing date of this quarterly report (the "Evaluation Date"); and

(c) presented in this quarterly report our conclusions about the
effectiveness of the disclosure controls and procedures based on
our evaluation as of the Evaluation Date;

(b) any fraud, whether or not material, that involves management
or other employees who have a significant role in the
Registrant's internal controls;

Dated: April 25, 2003 /s/ Anthony V. Feimann
Anthony V. Feimann,
Secretary/Treasurer

EXHIBIT INDEX

Number Description

2.1 Debenture issued by Xanthos Management Corporation (formerly
known as Texas Petroleum Corporation) to the Registrant,
dated October 31, 1992 (incorporated by reference to Exhibit
2.1 of the Form 10-KSB filed on January 17, 2001).

2.2 Agreement and Plan of Merger between eCom.com, Inc., a
Colorado corporation, and eCom.com, Inc., a Nevada
corporation, dated June 5, 2000 (incorporated by reference
to Exhibit 2 to the Form 8-K filed on August 21, 2000).

3.1 Articles of Incorporation of the Registrant, dated May 30,
2000 (incorporated by reference to Exhibit 3.1 of the Form
10-QSB filed on August 21, 2000).

3.2 Certificate of Amendment of Articles of Incorporation of the
Registrant, dated April 11, 2002 (incorporated by reference
to Exhibit 3.2 of the Form 10-KSB filed on January 14, 2003).

3.3 Bylaws of the Registrant, dated June 10, 2000 (incorporated
by reference to Exhibit 3.2 of the Form 10-QSB filed on
August 21, 2000).

4.1 Employee Stock Incentive Plan, dated June 1, 2000
(incorporated by reference to Exhibit 4.1 of the Form S-8
filed on June 2, 2000).

4.2 Retainer Stock Plan for Non-Employee Directors and
Consultants, dated June 1, 2000 (incorporated by reference
to Exhibit 4.2 of the Form S-8 filed on June 2, 2000).

4.3 Amended and Restated Retainer Stock Plan for Non-Employee
Directors and Consultants (Amendment No. 1), dated October
22, 2001 (incorporated by reference to Exhibit 4 of the Form
S-8 filed on November 1, 2001).

4.4 Amended and Restated Stock Incentive Plan, dated January 18,
2002 (incorporated by reference to Exhibit 4 of the Form S-8
POS filed on February 6, 2002)

4.5 Amended and Restated Retainer Stock Plan for Non-Employee
Directors and Consultants (Amendment No. 2), dated May 1,
2002 (incorporated by reference to Exhibit 4.1 of the Form
S-8 POS filed on May 7, 2002).

4.6 Amended and Restated Stock Incentive Plan (Amendment No. 2),
dated May 1, 2002 (incorporated by reference to Exhibit 4.2
of the Form S-8 POS filed on May 7, 2002).

4.7 Amended and Restated Retainer Stock Plan for Non-Employee
Directors and Consultants (Amendment No. 3), dated March 15,
2003 (incorporated by reference to Exhibit 4 of the Form S-8
POS filed on April 9, 2003).

99 Certification Pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002 (18 U.S.C. Section 1350) (see below).