SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12B-25


                        COMMISSION FILE NUMBER: 000-28363

                           NOTIFICATION OF LATE FILING

                                  (Check One):

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

                       For Period Ended: December 31, 2004

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

                      For the Transition Period Ended: N/A

    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: N/A



                         PART I. REGISTRANT INFORMATION.

                  Full name of registrant: SBS INTERACTIVE, CO.

                         Former name if applicable: n/a

                      Address of principal executive office
                (Street and number): 4211 Yonge Street, Suite 235

           City, state and zip code: Toronto, Ontario, Canada, M2P 2A9

                        PART II. RULE 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(b), the following should
                     be completed. (Check appropriate box.)

  [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 15th 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, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)

         The Form 10-KSB for the fiscal year ended December 31, 2004 for SBS
Interactive, Co. could not be filed within the prescribed period because the
Company was unable to complete certain financial information required for a
timely and accurate filing of the annual report. Such inability could not have
been eliminated by the Registrant without unreasonable effort or expense.


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PART IV.          OTHER INFORMATION.

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

                  Todd Gotlieb              (416)        223-9293
                  ------------           ----------- ------------------
                  (Name)                 (Area Code) (Telephone Number)

         (2) Have all other periodic reports required under Section 12 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.


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                              SBS INTERACTIVE, CO.

                  (NAME OF REGISTRANT AS SPECIFIED IN CHARTER)


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



Dated:  March 31, 2005                         By: /s/ Todd Gotlieb
                                                   --------------------
                                                   Todd Gotlieb, President


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