U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 12b-25

                       Commission File Number:  333-102740
                                    ---------

                           Notification of Late Filing

                                  (Check  One):

 [ ]  Form  10-K [ ] Form  20-F  [ ] Form  11-K  [X] Form  10-QSB [ ] Form N-SAR

For Period Ended:  February 29, 2004

               [  ]  Transition  Report  on  Form  10-K
               [  ]  Transition  Report  on  Form  20-F
               [  ]  Transition  Report  on  Form  11-K
               [  ]  Transition  Report  on  Form  10-Q
               [  ]  Transition  Report  on  Form  N-SAR

     For the Transition Period Ended:


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


                                 Manchester Inc.
                             Full Name of Registrant

                                      None
                           Former Name, if Applicable

                       675 West Hastings Street, Suite 200
            Address of Principal Executive Office (Street and Number)

                  Vancouver, British Columbia, Canada, V6B 1N2
                            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-(b), the following should
be completed.  (Check box, if appropriate)

[X]     (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, semi-annual report, transition report
      on  Form 10-K,  Form 20-F,  11-K or Form  N- SAR, or portion thereof  will
      be  filed  on  or   before   the  fifteenth  calendar  day  following  the
      prescribed  due  date;  or the subject  quarterly   report  or  transition
      report  on  Form 10-Q, or portion thereof 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 Form 10-K, 20-F, 11-K, 10-Q, N-
SAR,  or  the transition report or portion thereof could not be file within  the
prescribed period.

The  Company  will require additional time to obtain and organize  the  invoices
necessary  to complete its interim financial statements that form  part  of  its
report on Form 10-QSB.  The Company expects to file within the extension period.

                           PART IV - OTHER INFORMATION

(1)  Name and telephone number of person to contract in regard to this
notification.

     Jackson Buch               (604)                      719-8747
       (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 report(s) been filed?  If the answer is no,
identify report(s).

      [X]  Yes  [  ]  No

(3)  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.

                 N/A

                                 Manchester Inc.
                  (Name of Registrant as specified in charter)

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


Date:  April 12, 2004                                 By:  /s/ Jackson Buch
                                                               Jackson Buch