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<SEC-DOCUMENT>0001078782-08-000747.txt : 20080520
<SEC-HEADER>0001078782-08-000747.hdr.sgml : 20080520
<ACCEPTANCE-DATETIME>20080520153710
ACCESSION NUMBER:		0001078782-08-000747
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20080331
FILED AS OF DATE:		20080520
DATE AS OF CHANGE:		20080520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RUB MUSIC ENTERPRISES, INC.
		CENTRAL INDEX KEY:			0001417663
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				201176000
		STATE OF INCORPORATION:			NV

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-52985
		FILM NUMBER:		08848579

	BUSINESS ADDRESS:	
		STREET 1:		5555 NORTH STAR RIDGE WAY
		CITY:			STAR
		STATE:			ID
		ZIP:			83669
		BUSINESS PHONE:		208-283-1542

	MAIL ADDRESS:	
		STREET 1:		5555 NORTH STAR RIDGE WAY
		CITY:			STAR
		STATE:			ID
		ZIP:			83669
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>rubmusic10q033108.htm
<DESCRIPTION>MARCH 31, 2008 10-Q
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Form 10Q</TITLE>
<META NAME="author" CONTENT="Jodi Juretich">
<META NAME="date" CONTENT="05/20/2008">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:624px"><P style="margin:0px" align=justify><BR></P>
<P style="line-height:17pt; margin:0px; font-size:15pt" align=center><B>UNITED STATES</B></P>
<P style="line-height:17pt; margin:0px; font-size:15pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center>Washington, D.C. &nbsp;20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:15pt; margin:0px; font-size:13pt" align=center><B>FORM 10-Q</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; font-family:Wingdings 2; font-size:11pt">S</P>
<P style="line-height:13pt; margin:0px; text-indent:48px; font-size:11pt"><B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>For the Quarterly Period Ended March 31, 2008</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; font-family:Wingdings 2; font-size:11pt">&#163;<FONT style="font-family:Times New Roman"> </FONT></P>
<P style="line-height:13pt; margin:0px; text-indent:48px; font-size:11pt"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>For the Transition Period From <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;to <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></B><FONT style="color:#FFFFFF"><B>.</B></FONT></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Commission File Number: 000-52985</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:17pt; margin:0px; font-size:15pt" align=center><B>RUB MUSIC ENTERPRISES, INC.</B></P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0px" align=center><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=175.467></TD><TD width=15.733></TD><TD width=159.6></TD></TR>
<TR><TD valign=top width=175.467><P style="margin:0px" align=center><B>Nevada</B></P>
</TD><TD valign=top width=15.733><P>&nbsp;</P></TD><TD valign=top width=159.6><P style="margin:0px" align=center><B>20-1176000</B></P>
</TD></TR>
<TR><TD valign=top width=175.467><P style="margin:0px" align=center>(State or other jurisdiction of</P>
</TD><TD valign=top width=15.733><P>&nbsp;</P></TD><TD valign=top width=159.6><P style="margin:0px" align=center>(I.R.S. Employer</P>
</TD></TR>
<TR><TD valign=top width=175.467><P style="margin:0px" align=center>incorporation or organization)</P>
</TD><TD valign=top width=15.733><P>&nbsp;</P></TD><TD valign=top width=159.6><P style="margin:0px" align=center>Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=247.2></TD><TD width=74.667></TD></TR>
<TR><TD valign=top width=247.2><P style="margin:0px" align=center><B>5555 North Star Ridge Way, Star, Idaho</B></P>
</TD><TD valign=top width=74.667><P style="margin:0px" align=center><B>83669</B></P>
</TD></TR>
<TR><TD valign=top width=247.2><P style="margin:0px" align=center>(Address of principal executive office)</P>
</TD><TD valign=top width=74.667><P style="margin:0px" align=center>(Zip Code)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Registrant's telephone number, including area code: &nbsp;<B>(208) 283-1542</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=justify>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 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.</P>
<P style="margin-top:0px; margin-bottom:-16px" align=justify>Yes <FONT style="font-family:Wingdings 2">S</FONT> </P>
<P style="margin:0px; text-indent:48px" align=justify>No <FONT style="font-family:Wingdings">o</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px">Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. &nbsp;See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-3 of the Exchange Act. &nbsp;(Check one):</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=142.4></TD><TD width=115.4></TD><TD width=25.333></TD><TD width=142></TD><TD width=185.267></TD></TR>
<TR><TD valign=top width=142.4><P style="margin:0px">Large accelerated filer</P>
</TD><TD valign=top width=115.4><P style="margin:0px; font-family:Wingdings">&#168;</P>
</TD><TD valign=top colspan=2><P style="margin:0px">Accelerated filer</P>
</TD><TD valign=top width=185.267><P style="margin:0px; font-family:Wingdings">&#168;</P>
</TD></TR>
<TR><TD valign=top width=142.4><P style="margin:0px"><BR>
Non-accelerated filer</P>
</TD><TD valign=top width=115.4><P style="margin:0px; font-family:Wingdings"><BR>
&#168;</P>
</TD><TD valign=top colspan=2><P style="margin:0px"><BR>
Smaller reporting company</P>
</TD><TD valign=top width=185.267><P style="margin:0px; font-family:Wingdings 2"><BR>
S<FONT style="font-family:Times New Roman"> </FONT></P>
</TD></TR>
<TR><TD valign=top colspan=5><P style="margin:0px">(Do not check if a smaller reporting company)</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Indicate by check mark whether the registrant is a shell company (as defined in Rule&nbsp;12b-2 of the Exchange Act). &nbsp;Yes&nbsp;<FONT style="font-family:Wingdings 2">S</FONT>&nbsp;&nbsp;No&nbsp;<FONT style="font-family:Wingdings">o</FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center>The number of shares outstanding of the registrant's common stock as of May 15, 2008:</P>
<P style="margin:0px" align=center>Common stock, par value $.001 &#150; 40,700,000 shares</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="line-height:13pt; margin:0px; font-size:11pt; page-break-before:always" align=center><B>RUB MUSIC ENTERPRISES, INC</B></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>FORM 10-Q</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>FOR THE QUARTER ENDED MARCH 31, 2008</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>INDEX</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center>PART I &nbsp;&nbsp;Financial Information</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; text-indent:30px; font-size:11pt">Item 1. &nbsp;Financial Statements</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Consolidated Condensed Balance Sheets</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">3</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Consolidated Condensed Statements of Operations</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">4</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Consolidated Condensed Statements of Cash Flows</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">5</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Notes to Consolidated Condensed Financial Statements</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">6</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 2.</P>
<P style="line-height:13pt; margin:0px; text-indent:78px; font-size:11pt">Management&#146;s Discussion and Analysis of Financial Condition</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">and Results of Operations</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">8</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 3. &nbsp;Quantitative and Qualitative Disclosures About Market Risk</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">9</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 4T. &nbsp;Controls and Procedures</P>
<P style="line-height:13pt; margin:0px; text-indent:604.667px; font-size:11pt">9</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center>PART II Other Information</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 1.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Legal Proceedings</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 1A. &nbsp;Risk Factors</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 2.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Unregistered Sales of Equity Securities and Use of Proceeds</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 3.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Defaults Upon Senior Securities</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 4.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Submission of Matters to a Vote of Security Holders</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 5.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Other Information</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Item 6.</P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:78px; font-size:11pt">Exhibits</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">10</P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; text-indent:30px; font-size:11pt">Signatures</P>
<P style="line-height:13pt; margin:0px; text-indent:597.333px; font-size:11pt">11</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>2</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="line-height:13pt; margin:0px; font-size:11pt; page-break-before:always" align=center><B>PART 1 - FINANCIAL INFORMATION</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt"><B><U>ITEM 1. &nbsp;FINANCIAL STATEMENTS</U></B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=613.133></TD></TR>
<TR><TD valign=bottom width=613.133><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>RUB MUSIC ENTERPRISES, INC. AND SUBSIDIARY</B></P>
</TD></TR>
<TR><TD valign=bottom width=613.133><P style="margin:0px" align=center><B>(A DEVELOPMENT STAGE COMPANY)</B></P>
</TD></TR>
<TR><TD valign=bottom width=613.133><P style="margin:0px" align=center><B>CONSOLIDATED BALANCE SHEETS</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=390.733></TD><TD width=21.067></TD><TD width=83.333></TD><TD width=21.067></TD><TD width=72.2></TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center><B>March 31, 2008<BR>
(Unaudited)</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000; border-bottom:1px solid #000000" valign=top width=72.2><P style="margin:0px" align=center><B>December 31,<BR>
2007</B></P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px"><B>ASSETS</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=top width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">Current Assets:</P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=top width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Cash </P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>2,359</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>5,149</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">Royalty Rights</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Total Assets</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=83.333><P style="margin:0px" align=right>2,359</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=72.2><P style="margin:0px" align=right>5,149</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px"><B>LIABILITIES AND STOCKHOLDERS' DEFICIT</B></P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">Current Liabilities:</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Accounts Payable</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>25,603</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>26,594</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Accounts Payable &#150; Related Party</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>21,776</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>21,776</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Income Taxes Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>3,200</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>3,200</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Accrued Interest Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Notes Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Total Current Liabilities</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=right>50,579</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=72.2><P style="margin:0px" align=right>51,570</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">Commitments and Contingencies</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">Stockholder&#146;s Deficit:</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Preferred Stock, $.001 Par Value, 5,000,000 Authorized, <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No Shares Issued and Outstanding</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Common Stock, $.001 Par Value, 50,000,000 Shares Authorized,<BR>
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40,700,000 Shares Issued and Outstanding</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>40,700</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>40,700</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Additional Paid-In Capital</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>(91,107)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>(91,107)</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Retained Earnings</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P style="margin:0px" align=right>39,678</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P style="margin:0px" align=right>39,678</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Deficit Accumulated During the Development Stage</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1.333px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=right>(37,491)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1.333px solid #000000" valign=bottom width=72.2><P style="margin:0px" align=right>(35,692)</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Total Stockholders&#146; Deficit</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=right>(48,220)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=72.2><P style="margin:0px" align=right>(46,421)</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;Total Liabilities and Stockholders&#146; Deficit</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=83.333><P style="margin:0px" align=right>2,359</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=72.2><P style="margin:0px" align=right>5,149</P>
</TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=390.733><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=83.333><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=72.2><P>&nbsp;</P></TD></TR>
<TR><TD valign=top colspan=5><P style="margin:0px" align=center>See accompanying notes to consolidated condensed financial statements</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>3</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=660></TD></TR>
<TR><TD valign=bottom width=660><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>RUB MUSIC ENTERPRISES, INC. AND SUBSIDIARY</B></P>
</TD></TR>
<TR><TD valign=bottom width=660><P style="margin:0px" align=center><B>(A DEVELOPMENT STAGE COMPANY)</B></P>
</TD></TR>
<TR><TD valign=bottom width=660><P style="margin:0px" align=center><B>CONSOLIDATED STATEMENTS OF OPERATIONS</B></P>
</TD></TR>
<TR><TD valign=bottom width=660><P style="margin:0px" align=center><B>(Unaudited)</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=324></TD><TD width=21.067></TD><TD width=81.6></TD><TD width=33.333></TD><TD width=85.6></TD><TD width=21.067></TD><TD width=92.267></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom colspan=3><P style="margin:0px" align=center><B>Three Months Ended March 31,</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267 rowspan=2><P style="margin:0px" align=center><B>Cumulative Amounts During Development Stage</B></P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.6><P style="margin:0px" align=center><B>2008 </B></P>
</TD><TD valign=top width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=85.6><P style="margin:0px" align=center><B>2007 </B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=top width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=top width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Revenue</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=85.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=92.267><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">General and Administrative Expenses</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.6><P style="margin:0px" align=right>1,799</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=85.6><P style="margin:0px" align=right>667</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=92.267><P style="margin:0px" align=right>35,856</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Income (Loss) From Operations</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P style="margin:0px" align=right>(1,799)</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P style="margin:0px" align=right>(667)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P style="margin:0px" align=right>(35,856)</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Other Income (Expense):</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Interest Income</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Interest Expense</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=85.6><P style="margin:0px" align=right>(35)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=92.267><P style="margin:0px" align=right>(35)</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Total Other Income (Expense)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=85.6><P style="margin:0px" align=right>(35)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=92.267><P style="margin:0px" align=right>(35)</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Income (Loss) before Income Taxes</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P style="margin:0px" align=right>(1,799)</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P style="margin:0px" align=right>(702)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P style="margin:0px" align=right>(35,891)</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Income Tax Expense:</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Current</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P style="margin:0px" align=right>800</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P style="margin:0px" align=right>1,600</P>
</TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Deferred</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=85.6><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=92.267><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Net Income (Loss)</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=81.6><P style="margin:0px" align=right>(1,799)</P>
</TD><TD valign=bottom width=33.333><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=85.6><P style="margin:0px" align=right>(1,502)</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=92.267><P style="margin:0px" align=right>(37,491)</P>
</TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Net Income (Loss) Per Common Share - </P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Basic and Diluted</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=81.6><P style="margin:0px" align=right>(0.00)</P>
</TD><TD valign=bottom width=33.333><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=85.6><P style="margin:0px" align=right>(0.00)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">Weighted Average Shares Outstanding - </P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P style="margin:0px">&nbsp;&nbsp;&nbsp;Basic and Diluted</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:3px double #000000" valign=bottom width=81.6><P style="margin:0px" align=right>40,700,000</P>
</TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD style="border-bottom:3px double #000000" valign=bottom width=85.6><P style="margin:0px" align=right>40,700,000</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=324><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=81.6><P>&nbsp;</P></TD><TD valign=bottom width=33.333><P>&nbsp;</P></TD><TD valign=bottom width=85.6><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=92.267><P>&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=660></TD></TR>
<TR><TD valign=top width=660><P style="margin:0px" align=center>See accompanying notes to consolidated condensed financial statements</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>4</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=721.133></TD></TR>
<TR><TD valign=bottom width=721.133><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>RUB MUSIC ENTERPRISES, INC. AND SUBSIDIARY</B></P>
</TD></TR>
<TR><TD valign=bottom width=721.133><P style="margin:0px" align=center><B>(A DEVELOPMENT STAGE COMPANY)</B></P>
</TD></TR>
<TR><TD valign=bottom width=721.133><P style="margin:0px" align=center><B>CONSOLIDATED STATEMENTS OF CASH FLOWS</B></P>
</TD></TR>
<TR><TD valign=bottom width=721.133><P style="margin:0px" align=center><B>(Unaudited)</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=337.133></TD><TD width=21.067></TD><TD width=108></TD><TD width=21.067></TD><TD width=108></TD><TD width=21.067></TD><TD width=108></TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom colspan=3><P style="margin:0px" align=center><B>Three Months Ended March 31,</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108 rowspan=2><P style="margin:0px" align=center><B>Cumulative Amounts During Development Stage</B></P>
</TD><A NAME="RANGE!A1:J45"></A></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=center><B>2008</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=center><B>2007</B></P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Cash Flows from Operating Activities</P>
</TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=top width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;Net Loss</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=108><P style="margin:0px" align=right>(1,799)</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=108><P style="margin:0px" align=right>(1,502)</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD valign=bottom width=108><P style="margin:0px" align=right>(37,491)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;Adjustments to Reconcile Net Loss to Net<BR>
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash Used In Operating Activities</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Increase (Decrease) in:</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(991)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(6,634)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>18,969</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Payable &#150; Related Party</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(6,000)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(6,000)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued Interest Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(340)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(340)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;Net Cash Used In Operating Activities</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(2,790)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(14,476)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(24,862)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Cash flows from Investing Activities</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Cash Flows from Financing Activities:</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;&nbsp;Payments of Notes Payable</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(3,000)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(3,000)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;&nbsp;Net Cash Used In Financing Activities</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>-</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(3,000)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>(3,000)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Net Decrease in Cash</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(2,790)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(17,476)</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P style="margin:0px" align=right>(27,862)</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">&nbsp;</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Cash, Beginning of Period</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>5,149</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>30,221</P>
</TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=108><P style="margin:0px" align=right>30,221</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P style="margin:0px">Cash, End of Period</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=108><P style="margin:0px" align=right>2,359</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=108><P style="margin:0px" align=right>12,745</P>
</TD><TD valign=bottom width=21.067><P style="margin:0px" align=right>$</P>
</TD><TD style="border-bottom:3px double #000000" valign=bottom width=108><P style="margin:0px" align=right>2,359</P>
</TD></TR>
<TR><TD valign=bottom width=337.133><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD><TD valign=bottom width=21.067><P>&nbsp;</P></TD><TD valign=bottom width=108><P>&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=721.133></TD></TR>
<TR><TD valign=top width=721.133><P style="margin:0px" align=center>See accompanying notes to consolidated condensed financial statements</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>5</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>RUB MUSIC ENTERPRISES, INC. AND SUBSIDIARY</B></P>
<P style="margin:0px" align=center><B>(A DEVELOPMENT STAGE COMPANY)</B></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Notes to Consolidated Condensed Financial Statements</B></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>(Unaudited)</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; padding-left:46.667px; text-indent:-46.667px; font-size:11pt"><B>NOTE 1 &#150; ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt"><B><U>Organization and Development Stage</U></B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Rub Music Enterprises, Inc. (&#147;Rub Music&#148;) and its wholly owned subsidiary, Rub Music Library, Inc. (&#147;Rub Music Library&#148;), (collectively the &#147;Company&#148;) were incorporated under the laws of the State of Nevada on May 6, 2004. The Company&#146;s principal business was to produce and market original musical pieces for use in the commercial and entertainment industries. The Company encountered difficulties in developing this business, and recently ceased its operations. The Company once again became a development stage company, effective January 1, 2007, and is currently seeking a business opportunity.</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B>Basis of Presentation</B> &#150; The consolidated condensed financial statements include the accounts of Rub Music and Rub Music Library. All significant inter-company accounts and transactions have been eliminated in consolidation. The interim financial information of the Company as of March 31, 2008 and for the three-month periods ended March 31, 2008 and 2007 is unaudited, and the balance sheet as of December 31, 2007 is derived from audited financial statements. The accompanying consolidated condensed financial statements have been prepared in accordance with U. S. generally accepted accounting principles for interim financial statements. Accordingly, they omit or condense footnotes and certain other information normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles. The accounting policies followed for quarterly financial reporting conform with the accounting policies dis
closed in Note 1 to the Notes to Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2007. In the opinion of management, all adjustments that are necessary for a fair presentation of the financial information for the interim periods reported have been made. All such adjustments are of a normal recurring nature. The results of operations for the three months ended March 31, 2008 are not necessarily indicative of the results that can be expected for the entire year ending December 31, 2008. The unaudited consolidated condensed financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company's Annual Report on Form 10-K and for the year ended December 31, 2007.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt"><B>NOTE 2 &#150; GOING CONCERN</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company was only recently formed and has a limited operating history. Further, the Company has current liabilities in excess of current assets and a stockholders&#146; deficit at March 31, 2008. The Company is currently seeking a business opportunity. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard management is proposing to raise any necessary additional funds not provided by operations through additional sales of its common stock. There is no assurance that the Company will be successful in raising this additional capital or in sustaining profitable operations. The financial statements do not include any adjustments that might result from the o
utcome of these uncertainties.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B>NOTE 3 &#150; RELATED PARTY TRANSACTIONS</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>As of March 31, 2008 and December 31, 2007, the Company had outstanding accounts payable &#150; related party in the amount of $21,776 that represents the balance owing to the former CEO of the Company from a contract in 2005 to purchase the royalty revenue stream for two years and the rights to certain intangible assets from him.</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>6</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="line-height:13pt; margin:0px; font-size:11pt; page-break-before:always" align=justify><B>NOTE 4 &#150; SUPPLEMENTAL STATEMENTS OF CASH FLOWS INFORMATION</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>During the three-month periods ended March 31, 2008 and 2007, the Company paid no amounts for income taxes. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>During the three months ended March 31, 2007, the Company paid $340 for interest expense.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>During the three-month periods ended March 31, 2008 and 2007, the Company had no non-cash financing and investing activities.</P>
<P style="margin:0px" align=justify><BR></P>
<A NAME="OLE_LINK2"></A><P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B>NOTE 5 &#150; RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Financial Interpretation No. 48, &#147;Accounting for Uncertainty in Income Taxes &#150; An Interpretation of FASB Statement No. 109&#148;, Statement of Financial Accounting Standards (&#147;SFAS&#148;) No. 161, &#147;Disclosures about Derivative Instruments and Hedging Activities&#148;, SFAS No. 141R, &#147;Business Combinations&#148;, SFAS No. 160, &#147;Noncontrolling Interests in Consolidated Subsidiaries&#148;, SFAS No. 159, &#147;The Fair Value Option for Financial Assets and Financial Liabilities &#150; Including an Amendment of FASB Statement No. 115&#148;, SFAS No. 158, &#147;Employers&#146; Accounting for Defined Benefit Pension and Other Postretirement Plans&#148;, SFAS No. 157, &#147;Fair Value Measurements&#148;, SFAS No. 156, &#147;Accounting for Servicing of Financial Assets&#148;, SFAS No. 155, &#147;Accounting for Certain Hybrid Instruments&#148;, and SFAS No. 154, &#147;Accounting Changes and Error Corrections &#150; a re
placement of APB Opinion No. 20 and FASB Statement No. 3&#148;, were recently issued. These recently-enacted accounting standards have no current applicability to the Company or their effect on the financial statements would not have been significant.</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>7</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="line-height:13pt; margin:0px; padding-left:73.333px; text-indent:-73.333px; font-size:11pt; page-break-before:always" align=justify><B><U>ITEM 2. &nbsp;MANAGEMENT&#146;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>OVERVIEW</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Since its inception on May 6, 2004, the Company attempted to establish a music library business that established a catalogue of copyrighted songs that it intended to license to parties who wished to use the songs and pay royalties for their use. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>The Company encountered numerous problems and ceased its operations. The Company has now focused its efforts on seeking a business opportunity. The Company will attempt to locate and negotiate with a business entity for the merger of that target company into the Company. In certain instances, a target company may wish to become a subsidiary of the Company or may wish to contribute assets to the Company rather than merge. No assurances can be given that the Company will be successful in locating or negotiating with any target company. The Company will provide a method for a foreign or domestic private company to become a reporting (&#147;public&#148;) company whose securities are qualified for trading in the United States secondary market.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>CRITICAL ACCOUNTING POLICIES</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Management&#146;s discussion and analysis of the Company&#146;s financial condition and results of operations are based upon financial statements which have been prepared in accordance with U. S. generally accepted accounting principles. The following accounting policies significantly affect the way the financial statements are prepared. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:normal; margin:0px; font-size:11pt" align=justify>Principles of Consolidation<FONT style="font-size:10pt">: </FONT>The consolidated financial statements include the accounts of the Company and Rub Music Library, Inc., its wholly owned subsidiary. All significant inter-company balances and transactions have been eliminated.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Cash and Cash Equivalents: For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. Since inception, the Company has not held any short-term investments considered to be cash equivalents.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Accounts Receivable: The Company records accounts receivable at the lower of cost or fair value. The Company estimates allowances for doubtful accounts based on its review of aged receivable balances, and writes off accounts receivable when management concludes the receivable is uncollectible. The Company considers accounts receivable to be past due or delinquent based on contractual terms. The Company had no accounts receivable at March 31, 2008 and December 31, 2007.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Revenue Recognition: The Company records royalty revenue when earned in accordance with the underlying agreements. Consulting and service revenue is recognized as services are performed. Through March 31, 2008, the Company had not earned any consulting and service revenues.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Income Taxes: The Company accounts for income taxes in accordance with Statement of Financial Accounting Standards No. 109, &#147;Accounting for Income Taxes.&#148; Deferred income taxes are provided for items reported in different periods for income tax purposes than for financial reporting purposes. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>OPERATIONS REVIEW</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>During the three-month periods ended March 31, 2008 and 2007, the Company had no revenues as it had ceased operations. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>General and administrative expenses were $1,799 for the three months ended March 31, 2008, consisting of stock transfer fees and bank charges. General and administrative expenses were $667 for the three months ended March 31, 2007, consisting of vendor service charges and bank charges. These expenses were kept at minimal levels since the Company had ceased operations.</P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>8</P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="line-height:13pt; margin:0px; font-size:11pt; page-break-before:always" align=justify>During the three months ended March 31, 2007, the Company incurred interest expense of $35 on a note payable, which was repaid during that period.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>The Company also incurred income tax expense of $800 during the three months ended March 31, 2007, consisting of state income taxes payable.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>LIQUIDITY AND CAPITAL RESOURCES</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>At March 31, 2008, the Company had current assets of $2,359, consisting of cash, and current liabilities of $50,579, resulting in a working capital deficiency of $48,220. Current liabilities at March 31, 2008 consist of trade accounts payable of $25,603, accounts payable &#150; related party of $21,776, and income taxes payable of $3,200. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Since operations were discontinued effective January 1, 2007, the Company has had no source of revenues from which to pay its operating expenses. The Company will require additional capital from the sale of its common stock or from other sources in order to pay its current obligations, and there can be no assurance that the Company will be successful in these efforts.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Net cash used in operating activities for the three months ended March 31, 2008 was $2,790, compared to net cash used in operating activities of $14,476 for the same three-month period in 2007. The net cash used in operating activities for the three months ended March 31, 2008 included a reduction in trade accounts payable of $991. The net cash used in operating activities for the three months ended March 31, 2007 included a reduction in trade accounts payable of $6,634, the repayment of accounts payable &#150; related party of $6,000 and the repayment of accrued interest payable of $340. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>No net cash was provided by or used in investing activities during the three-month periods ended March 31, 2008 and 2007. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Net cash used in financing activities for the three months ended March 31, 2007 consisted of the repayment of notes payable of $3,000. There was no cash used in or provided by financing activities for the three months ended March 31, 2008.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; padding-left:60px; text-indent:-60px; font-size:11pt" align=justify><B><U>ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>The Company is currently not subject to market risks.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 4T. CONTROLS AND PROCEDURES </U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B>Evaluation of Disclosure Controls and Procedures.</B> Our management, with the participation of our president and our chief financial officer, carried out an evaluation of the effectiveness of our &quot;disclosure controls and procedures&quot; (as defined in the Securities Exchange Act of 1934 (the &quot;Exchange Act&quot;) Rules 13a-15(e) and 15-d-15(e)) as of the end of the period covered by this report (the &quot;Evaluation Date&quot;). Based upon that evaluation, our president and our chief financial officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to our management, including our president and our chief fin
ancial officer, as appropriate to allow timely decisions regarding required disclosure.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B>Changes in Internal Control Over Financial Reporting.</B> There were no changes in our internal controls over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>9</P>
<P style="margin:0px"><BR></P>
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<P style="line-height:13pt; margin:0px; padding-left:48px; font-size:11pt; page-break-before:always" align=center><B>PART II - OTHER INFORMATION</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 1. &nbsp;LEGAL PROCEEDINGS</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>The Company is not currently involved with any pending litigation.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 1A. &nbsp;RISK FACTORS</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>During<A NAME="_DV_X83"></A><A NAME="_DV_C72"></A> the quarter ended March 31, 2008, there were no material changes to the risk factors previously reported by the Company in its Annual Report on Form 10-K for the year ended December 31, 2007.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 2. &nbsp;UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</U></B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt">

During the quarter ended March 31, 2008, the Company had no unregistered sales of equity securities.

</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 3. &nbsp;DEFAULTS UPON SENIOR SECURITIES</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>None.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 4. &nbsp;SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt">No matters were submitted to a vote of security holders during the quarter ended March 31, 2008.</P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 5. &nbsp;OTHER INFORMATION</U></B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt">None</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify><B><U>ITEM 6. &nbsp;EXHIBITS</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=92.533></TD><TD width=486.667></TD></TR>
<TR><TD valign=top width=92.533><P style="margin:0px"><B><U>Exhibit No.</U></B></P>
</TD><TD valign=top width=486.667><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Description</U></B></P>
</TD></TR>
<TR><TD valign=top width=92.533><P>&nbsp;</P></TD><TD valign=top width=486.667><P>&nbsp;</P></TD></TR>
<TR><TD valign=top width=92.533><P style="margin:0px">31.1</P>
</TD><TD valign=top width=486.667><P style="margin:0px">Certification of Principal Executive and Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*</P>
</TD></TR>
<TR><TD valign=top width=92.533><P style="margin:0px">32.1</P>
</TD><TD valign=top width=486.667><P style="margin:0px">Certification of &nbsp;Principal Executive and Financial Officer pursuant to 18 U.S.C Section 1350 as &nbsp;adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px">* Exhibits filed with this report</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>10</P>
<P style="margin:0px"><BR></P>
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<P style="margin:0px; page-break-before:always"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>SIGNATURES</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>REGISTRANT</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>RUB MUSIC ENTERPRISES, INC.</B></P>
<P style="margin:0px" align=justify><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=320></TD><TD width=186.667></TD></TR>
<TR><TD valign=top width=320><P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Dated: May 20, 2008</P>
</TD><TD valign=top width=186.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>By:<U> </U><I><U>/S/ Cornelius A. Hofman</U></I></P>
</TD></TR>
<TR><TD valign=top width=320><P>&nbsp;</P></TD><TD valign=top width=186.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Cornelius A. Hofman</P>
</TD></TR>
<TR><TD valign=top width=320><P>&nbsp;</P></TD><TD valign=top width=186.667><P style="line-height:13pt; margin:0px; font-size:11pt">(Principal Executive and Financial Officer)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:11pt; margin:0px; font-size:9pt" align=center>11</P>
<P style="margin:0px"><BR></P>
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<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>rubmusic10q033108ex31.htm
<DESCRIPTION>EX 31.1 SECTION 302 CEO/CFO CERTIFICATIONS
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<HEAD>
<TITLE>EXHIBIT 31</TITLE>
<META NAME="author" CONTENT="User">
<META NAME="date" CONTENT="05/20/2008">
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<DIV style="width:624px"><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>EXHIBIT 31</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>I, <U>Cornelius A. Hofman</U>, certify that:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>1. &nbsp;I have reviewed this quarterly report on Form 10-Q of Rub Music Enterprises, Inc.;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>2. &nbsp;Based on my knowledge, this 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 report;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>3. &nbsp;Based on my knowledge, the financial statements, and other financial &nbsp;information included in this report, fairly present in all material &nbsp;respects the financial condition, results of operations and cash flows of &nbsp;the registrant as of, and for, the periods presented in this report; </P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>4. &nbsp;The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined &nbsp;in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and &nbsp;15d-15(f))for the registrant and have:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;a) &nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, 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 report is being prepared;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;b) &nbsp;Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the &nbsp;reliability of financial &nbsp;reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;c) &nbsp;Evaluated the effectiveness of the registrant's &nbsp;disclosure controls and &nbsp;procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;d) &nbsp;Disclosed in this report any change in the registrant's internal control over financial &nbsp;reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>5. &nbsp;The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;a) &nbsp;All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;b) &nbsp;Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Date: May 20, 2008</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><I><U>/s/ Cornelius A Hofman </U></I></P>
<P style="margin:0px">Cornelius A. Hofman </P>
<P style="margin:0px">Chief Executive Officer</P>
<P style="margin:0px">Chief Financial Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
</DIV></BODY>
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<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>3
<FILENAME>rubmusic10q033108ex32.htm
<DESCRIPTION>EX 32.1 SECTION 906 CEO/CFO CERTIFICATIONS
<TEXT>
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<HEAD>
<TITLE>EXHIBIT 32</TITLE>
<META NAME="author" CONTENT="User">
<META NAME="date" CONTENT="05/20/2008">
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<DIV style="width:624px"><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>EXHIBIT 32</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>CERTIFICATION OF PRINCIPAL EXECUTIVE AND FINANCIAL OFFICER</B></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO</B></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>SECTION 906 OF THE SARBANES - OXLEY ACT OF 2002</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; text-indent:48px; font-size:11pt" align=justify>In connection with the Quarterly Report of Rub Music Enterprises, Inc. (the &#147;Company&#148;) on Form 10-Q for the quarter ended March 31, 2008, as filed with the Securities and Exchange Commission on the date hereof (the &#147;Quarterly Report&#148;), I, Cornelius A. Hofman, President and Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; padding-left:144px; font-size:11pt" align=justify>a.</P>
<P style="line-height:13pt; margin:0px; padding-left:144px; text-indent:48px; font-size:11pt" align=justify>the Quarterly Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin-top:0px; margin-bottom:-17.333px; padding-left:144px; font-size:11pt" align=justify>b.</P>
<P style="line-height:13pt; margin:0px; padding-left:144px; text-indent:48px; font-size:11pt" align=justify>the information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Date: May 20, 2008</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt"><I><U>/s/ Cornelius A. Hofman </U></I></P>
<P style="line-height:13pt; margin:0px; font-size:11pt">Cornelius A. Hofman</P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>(Principal Executive and </P>
<P style="line-height:13pt; margin:0px; font-size:11pt" align=justify>Financial Officer)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
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<P style="margin:0px"><BR></P>
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