UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                         Form S-8
 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933


                 DIGITAL  WORLD CUP, INC.

(Exact name of Registrant as specified in its charter)


                      PROGOLFTOURNAMENTS.COM
                  (Former name of Registrant)

Nevada                                             98-02152222
(State or other jurisdiction of                (I.R.S. Employer
incorporation or organization)                 Identification No.)


      63  St.  Clair  Avenue West, Suite 1704,
      Toronto,  Ontario, Canada  M4V 2Y9

  (Address of Principal Executive Offices including zip code)

                 2002 Consulting Services Plan
                    (Full title of the plan)

                   Christopher J. Moran, Jr.
                     4625 Clary Lakes Drive
                     Roswell, Georgia 30075
            (Name and address of agent for service)
                         (770) 518-9542
 (Telephone number, including area code, of agent for service)


Title of   Amount to   Proposed   Proposed   Amount of
each       be          maximum    maximum    registration
class of   registered  offering   aggregate  fee
securities             price per  offering
to be                  share      price
registered




Common     7,000,000  $0.08       $560,000   $52.00
stock      Shares
$.001 par
value


1)  Computed  pursuant to Rule 457 [c] of the Securities  Act  of
1933,  as  amended,  solely for the purpose  of  calculating  the
registration  fee and not as a representation as  to  any  actual
proposed  price.  The offering price per unit, maximum  aggregate
offering price and registration fee is based upon the average  of
the  high and the low price on the NASDAQ OTC Bulletin Board  for
the common stock on April 8, 2002.

PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Pursuant to Rule 428(b)(1), the information required by Part 1 is
included  in  documents sent or given to the  relevant  officers,
directors,  employees, consultants or advisors of  Digital  World
Cup, Inc. , a Nevada corporation ("Registrant").

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference.

The  following documents are incorporated by reference into  this
Registration Statement and made a part hereof:

(A)   Registrant's  Form  10-KSB as  filed  for  the  year  ended
September 30, 2001.

(B)   Registrant's  Form 10-QSB as filed for  the  quarter  ended
December 31, 2001.

(C)  Registrant's Form 8-K as filed on February 22, 2002.

(D)   Registrant's Form S-8 Registration Statement  as  filed  on
February 1, 2002.

(E)   All  other  reports which may be filed  by  the  Registrant
pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
since the end of the fiscal year covered by Registrant's Form 10-
KSB   for the year ended September 30, 2001, prior to the  filing
of  a  post  effective  amendment to this Registration  Statement
which  indicates that all securities offered have  been  sold  or
which deregisters all securities then remaining unsold.

(F)  Any statement contained in a document incorporated or deemed
to  be  incorporated by reference herein shall be  deemed  to  be
modified   or   superseded  for  purposes  of  this  Registration
Statement to the extent that a statement contained herein  or  in
any  other subsequently filed document which also is or is deemed
to  be  incorporated by reference herein modifies  or  supersedes
such statement. Any statement so modified or superseded shall not
be  deemed, except as so modified or superseded, to constitute  a
part of this Registration Statement.


Item 4. Description of Securities.

Not Applicable.



Item 5.  Interests of Named Experts and Counsel.

Not Applicable.


Item 6.  Indemnification of Officers and Directors.

          Under   the  Nevada  Business  Associations  Act   (the
'Business Association Act') Title 7, Chapter 78, directors of the
Company will be liable to the Company or its shareholders for (a)
the  amount  of a financial benefit received by the  director  to
which the director is not entitled; (b) an intentional infliction
of  harm on the Company or its shareholders; (c) certain unlawful
distributions  to shareholders; and (d) an intentional  violation
of  criminal law.  These provisions do not limit or eliminate the
rights  of  the  Company or any shareholder to seek  non-monetary
relief  such  as an injunction or rescission in the  event  of  a
breach of a director's duty of care.

          The Company's Articles require the Company to indemnify
each  director  and  officer  of  the  Company  and  his  or  her
respective  heirs,  administrators,  and  excutors  against   all
liabilities  and expenses reasonably incurred in connection  with
any action, suit, or proceeding to which he or she may be made  a
party  by  reason of the fact that he or she is or was a director
or  officer of the Company, to the full extent permitted  by  the
laws  of  the  state of Nevada now existing or as such  laws  may
hereafter  be  amended.  The expenses of officers  and  directors
incurred  in  defending  a  civil or criminal  action,  suit,  or
proceeding shall be paid by the Company as they are incurred  and
in  advance  of  the final disposition of the  action,  suit,  or
proceeding, upon receipt of an undertaking by or on behalf of the
director  or  officer  to repay the amount if  it  is  ultimately
determined by a court of competent jurisdiction that he or she is
not entitled to be indemnified by the Company.

          The  Company  may, at the discretion of  the  board  of
directors,  indemnify any person who is or  was  a  party  or  is
threatened  to  be  made  party to any  threatened,  pending,  or
completed  action or suit by or in the right of  the  Company  to
procure a judgment in its favor by reason of the fact that he  or
she  is  or  was a director, officer, employee, or agent  of  the
Company, or is or was serving at the request of the Company as  a
director,  officer,  employee,  or  agent  of  another   company,
partnership,  joint  venture, trust or other enterprise,  against
expenses,  including  attorney's fees,  actually  and  reasonably
incurred  by  him  or  her  in connection  with  the  defense  or
settlement  of  the action or suit, if he or she  acted  in  good
faith  and in a manner he or she reasonably believed to be in  or
not  opposed to the best interest of the Company, except that  no
indemnification shall be made in respect of any claim, issue,  or
matter as to which such a person shall have been adjudged  to  be
liable  to  the Company, unless and only to the extent  that  the
court in which the action or suit was brought shall determine  on
the application that despite the adjudication of liability but in
the  view of all circumstances of the case, the person is  fairly
and  reasonably entitled to indemnity for such expenses as to the
court deems proper.

          The Company's Bylaws permit the Company to purchase and
maintain  insurance on behalf of any Director, Officer, Agent  or
employee  whether  or not the Company would  have  the  power  to
indemnify such person against the liability insured against.



Item 7.  Exemption from Registration Claimed



Not Applicable





Item 8.  Exhibits.



INDEX TO EXHIBITS


Regulation
   S-B           Description             Exhibit Number



   (3)(i)(a)     Articles of Incorporation                (1)
   (3)(ii)(a)    ByLaws                                   (1)
   (5)           Opinion of Counsel
   (21)          Subsidiaries of the Registrant           (1)
   (23)(a)       Consent of Counsel (Included in Exhibit   5)
   (23)(b)       Consent of CPA
   (99)(a)       Registrant's 2002 Consulting Agreement   (2)




(1)    Incorporated  by  reference  from  Registrant's  Form  8-A
Registration Statement as filed on October 26, 2000.

(2)    Incorporated  by  reference  from  Registrant's  Form  S-8
Registration Statement as filed on February 1, 2002.





Item 9.  Undertakings.

The undersigned Registrant hereby undertakes:

(1)  To  file,  during any period in which  it  offers  or  sells
securities,  a  post  effective amendment  to  this  Registration
Statement to:

     (A)   Include any prospectus required by section 10(a)(3) of
the Securities Act;

     (B)   Reflect  in the prospectus any facts or events  which,
individually or together, represent     a fundamental  change  in
the    information   in   the   registration    statement;    and
notwithstanding     the foregoing, any increase  or  decrease  in
volume  of securities offered (if the total dollar      value  of
securities  offered would not exceed that which  was  registered)
and any deviation   from the low or high of the estimated maximum
offering range may be reflected in the form  of prospectus  filed
with the Commission pursuant to Rule 424(b) if, in the aggregate,
the   changes  in  the volume and price represent  no  more  than
twenty   percent  (20%)  change  in  the       maximum  aggregate
offering price set forth in the"Calculation of Registration  Fee"
table in  the effective registration statement.

     (C)  Include  any additional or changed material information
on the plan of distribution.

(2)  For  determining liability under the Securities  Act,  treat
each post effective amendment as a new registration statement  of
the  securities  offered, and the offering of the  securities  at
that time to be the initial bona fide offering.

(3) For determining any liability under the Securities Act, treat
the information omitted from the form of prospectus filed as part
of  this  registration statement in reliance upon Rule  430A  and
contained  in  a  form of prospectus filed by the small  business
issuer  under  Rule  424(b)(1),  or  (4)  or  497(h)  under   the
Securities Act as part of this registration statement as  of  the
time the Commission declared it effective.

(4) For determining any liability under the Securities Act, treat
each post effective amendment as a new registration statement for
the  securities  offered, and the offering of the  securities  at
that time to be the initial bona fide offering.

(5)  Insofar as indemnification for liabilities arising under the
Securities  Act of1933, as amended (the "Act"), may be  permitted
to  directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions or otherwise, the Registrant
has  been  advised  that  in the opinion of  the  Securities  and
Exchange Commission such indemnification is against public policy
as  expressed in the Act and is, therefore, unenforceable. In the
event  that  a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or
paid  by  a  director,  officer  or  controlling  person  of  the
Registrant  in  the  successful defense of any  action,  suit  or
proceeding)  is asserted by such director, officer or controlling
person  in  connection with the securities being registered,  the
Registrant will, unless in the opinion of its counsel the  matter
has  been settled by controlling precedent, submit to a Court  of
appropriate    jurisdiction    the    question    whether    such
indemnification  by it is against public policy as  expressed  in
the Securities Act and will be governed by the final adjudication
of such issue.



                           SIGNATURES



Pursuant  to the requirements of the Securities Act of 1933,  the
Registrant  certifies that it has reasonable grounds  to  believe
that it meets all of the requirements for filing on Form S-8  and
has  duly  caused this Registration Statement on Form S-8  to  be
signed   on  its  behalf  by  the  undersigned,  thereunto   duly
authorized,  in the City of Toronto, Province of Ontario,  CANADA
on April 8, 2002.



                              DIGITAL WORLD CUP, INC.

Dated:         April 8, 2002
                                   By:__/s/__________
                                   Michael Levine
                                   CEO and Director



          Pursuant to the requirements of the Securities Act of
1933, this registration statement has been signed below by the
following persons on behalf of the Registrant and in the
capacities and on the dates indicated.

Dated:                   April 8, 2002            By: /s/ _
                                         Michael Levine, CEO and Director,
                                 Principal Executive Officer and Principal
                                 Financial Officer

Dated:                   April 8, 2002            By: ___/s/_________
                                                Sandy Winick,
                                                Secretary and  Director

Dated:                   April 8, 2002            By: /s/_
                                        Howard Klein, President
                                        and Director













                            EXHIBIT 5

                   CHRISTOPHER J. MORAN, JR.
                        Attorney at Law
                     4625 Clary Lakes Drive
                     Roswell, Georgia 30075


    Telephone
Telecopier
(770) 518-9542
(770) 518-9640

April 8, 2002


U.S. Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549


Re:  Digital World Cup Inc.
     SEC File Number 005-62197
     Form S-8 Registration Statement
     Exhibit Numbers 5 and 24.2

     Any  no  par value common shares of Digital World  Cup  Inc.
sold  pursuant  to the captioned Form S-8 Registration  Statement
shall be legally issued, fully paid and non-assessable under  the
laws of the State of Nevada.

     The  law firm of Christopher J. Moran, Jr., Attorney at  Law
consents  to  be  named  in the captioned Form  S-8  Registration
Statement  and  further consents to the use of this  opinion  and
consent in the captioned Form S-8 Registration Statement.




                                   Christopher J. Moran, Jr.
                                   Attorney at Law


                                   By:_/S/_______________________
                                      Christopher J. Moran, Jr.




                         EXHIBIT 23(b)








          CONSENT OF INDEPENDENT CHARTERED ACCOUNTANT

As  Independent Chartered Accountants, we hereby consent  to  the
incorporation   by  reference  in  this  Form  S-8   Registration
Statement  of  Digital World Cup, Inc. of our Audit Report  dated
December  14, 2001 included in the Form 10-KSB annual  report  of
Digital  World  Cup.  Inc.  and to all  references  to  our  Firm
included in this registration statement.


Yours Truly,

                    ______________/S/___________________
                    MacCallum Horn Chartered Accountants
[{"type": "S-8", "sequence": "1", "filename": "digitals8apr.txt", "secsgml_size_bytes": 14985}]
{"company-data": {"conformed-name": "DIGITAL WORLD CUP INC", "cik": "0001099963", "assigned-sic": "7389", "irs-number": "980212222", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-85874", "film-number": "02605137"}, "business-address": {"street1": "3266 YONGE STREET STE 1208", "street2": "BC", "city": "TORONTO ONTARIO CANA", "state": "A6", "zip": "00000"}, "former-company": {"former-conformed-name": "PROGOLFTOURNAMENTS COM", "date-changed": "19991129"}}
UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                         Form S-8
 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                 DIGITAL  WORLD CUP, INC.

(Exact name of Registrant as specified in its charter)

                      PROGOLFTOURNAMENTS.COM
                  (Former name of Registrant)

Nevada                                             98-02152222
(State or other jurisdiction of                (I.R.S. Employer
incorporation or organization)                 Identification No.)

      63  St.  Clair  Avenue West, Suite 1704,
      Toronto,  Ontario, Canada  M4V 2Y9

  (Address of Principal Executive Offices including zip code)

                 2002 Consulting Services Plan
                    (Full title of the plan)

                   Christopher J. Moran, Jr.
                     4625 Clary Lakes Drive
                     Roswell, Georgia 30075
            (Name and address of agent for service)
                         (770) 518-9542
 (Telephone number, including area code, of agent for service)

Title of   Amount to   Proposed   Proposed   Amount of
each       be          maximum    maximum    registration
class of   registered  offering   aggregate  fee
securities             price per  offering
to be                  share      price
registered

Common     7,000,000  $0.08       $560,000   $52.00
stock      Shares
$.001 par
value

1)  Computed  pursuant to Rule 457 [c] of the Securities  Act  of
1933,  as  amended,  solely for the purpose  of  calculating  the
registration  fee and not as a representation as  to  any  actual
proposed  price.  The offering price per unit, maximum  aggregate
offering price and registration fee is based upon the average  of
the  high and the low price on the NASDAQ OTC Bulletin Board  for
the common stock on April 8, 2002.

PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Pursuant to Rule 428(b)(1), the information required by Part 1 is
included  in  documents sent or given to the  relevant  officers,
directors,  employees, consultants or advisors of  Digital  World
Cup, Inc. , a Nevada corporation ("Registrant").

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3. Incorporation of Documents by Reference.

The  following documents are incorporated by reference into  this
Registration Statement and made a part hereof:

(A)   Registrant's  Form  10-KSB as  filed  for  the  year  ended
September 30, 2001.

(B)   Registrant's  Form 10-QSB as filed for  the  quarter  ended
December 31, 2001.

(C)  Registrant's Form 8-K as filed on February 22, 2002.

(D)   Registrant's Form S-8 Registration Statement  as  filed  on
February 1, 2002.

(E)   All  other  reports which may be filed  by  the  Registrant
pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
since the end of the fiscal year covered by Registrant's Form 10-
KSB   for the year ended September 30, 2001, prior to the  filing
of  a  post  effective  amendment to this Registration  Statement
which  indicates that all securities offered have  been  sold  or
which deregisters all securities then remaining unsold.

(F)  Any statement contained in a document incorporated or deemed
to  be  incorporated by reference herein shall be  deemed  to  be
modified   or   superseded  for  purposes  of  this  Registration
Statement to the extent that a statement contained herein  or  in
any  other subsequently filed document which also is or is deemed
to  be  incorporated by reference herein modifies  or  supersedes
such statement. Any statement so modified or superseded shall not
be  deemed, except as so modified or superseded, to constitute  a
part of this Registration Statement.

Item 4. Description of Securities.

Not Applicable.

Item 5.  Interests of Named Experts and Counsel.

Not Applicable.

Item 6.  Indemnification of Officers and Directors.

          Under   the  Nevada  Business  Associations  Act   (the
'Business Association Act') Title 7, Chapter 78, directors of the
Company will be liable to the Company or its shareholders for (a)
the  amount  of a financial benefit received by the  director  to
which the director is not entitled; (b) an intentional infliction
of  harm on the Company or its shareholders; (c) certain unlawful
distributions  to shareholders; and (d) an intentional  violation
of  criminal law.  These provisions do not limit or eliminate the
rights  of  the  Company or any shareholder to seek  non-monetary
relief  such  as an injunction or rescission in the  event  of  a
breach of a director's duty of care.

          The Company's Articles require the Company to indemnify
each  director  and  officer  of  the  Company  and  his  or  her
respective  heirs,  administrators,  and  excutors  against   all
liabilities  and expenses reasonably incurred in connection  with
any action, suit, or proceeding to which he or she may be made  a
party  by  reason of the fact that he or she is or was a director
or  officer of the Company, to the full extent permitted  by  the
laws  of  the  state of Nevada now existing or as such  laws  may
hereafter  be  amended.  The expenses of officers  and  directors
incurred  in  defending  a  civil or criminal  action,  suit,  or
proceeding shall be paid by the Company as they are incurred  and
in  advance  of  the final disposition of the  action,  suit,  or
proceeding, upon receipt of an undertaking by or on behalf of the
director  or  officer  to repay the amount if  it  is  ultimately
determined by a court of competent jurisdiction that he or she is
not entitled to be indemnified by the Company.

          The  Company  may, at the discretion of  the  board  of
directors,  indemnify any person who is or  was  a  party  or  is
threatened  to  be  made  party to any  threatened,  pending,  or
completed  action or suit by or in the right of  the  Company  to
procure a judgment in its favor by reason of the fact that he  or
she  is  or  was a director, officer, employee, or agent  of  the
Company, or is or was serving at the request of the Company as  a
director,  officer,  employee,  or  agent  of  another   company,
partnership,  joint  venture, trust or other enterprise,  against
expenses,  including  attorney's fees,  actually  and  reasonably
incurred  by  him  or  her  in connection  with  the  defense  or
settlement  of  the action or suit, if he or she  acted  in  good
faith  and in a manner he or she reasonably believed to be in  or
not  opposed to the best interest of the Company, except that  no
indemnification shall be made in respect of any claim, issue,  or
matter as to which such a person shall have been adjudged  to  be
liable  to  the Company, unless and only to the extent  that  the
court in which the action or suit was brought shall determine  on
the application that despite the adjudication of liability but in
the  view of all circumstances of the case, the person is  fairly
and  reasonably entitled to indemnity for such expenses as to the
court deems proper.

          The Company's Bylaws permit the Company to purchase and
maintain  insurance on behalf of any Director, Officer, Agent  or
employee  whether  or not the Company would  have  the  power  to
indemnify such person against the liability insured against.

Item 7.  Exemption from Registration Claimed

Not Applicable

Item 8.  Exhibits.

INDEX TO EXHIBITS

Regulation
   S-B           Description             Exhibit Number

   (3)(i)(a)     Articles of Incorporation                (1)
   (3)(ii)(a)    ByLaws                                   (1)
   (5)           Opinion of Counsel
   (21)          Subsidiaries of the Registrant           (1)
   (23)(a)       Consent of Counsel (Included in Exhibit   5)
   (23)(b)       Consent of CPA
   (99)(a)       Registrant's 2002 Consulting Agreement   (2)

(1)    Incorporated  by  reference  from  Registrant's  Form  8-A
Registration Statement as filed on October 26, 2000.

(2)    Incorporated  by  reference  from  Registrant's  Form  S-8
Registration Statement as filed on February 1, 2002.

Item 9.  Undertakings.

The undersigned Registrant hereby undertakes:

(1)  To  file,  during any period in which  it  offers  or  sells
securities,  a  post  effective amendment  to  this  Registration
Statement to:

     (A)   Include any prospectus required by section 10(a)(3) of
the Securities Act;

     (B)   Reflect  in the prospectus any facts or events  which,
individually or together, represent     a fundamental  change  in
the    information   in   the   registration    statement;    and
notwithstanding     the foregoing, any increase  or  decrease  in
volume  of securities offered (if the total dollar      value  of
securities  offered would not exceed that which  was  registered)
and any deviation   from the low or high of the estimated maximum
offering range may be reflected in the form  of prospectus  filed
with the Commission pursuant to Rule 424(b) if, in the aggregate,
the   changes  in  the volume and price represent  no  more  than
twenty   percent  (20%)  change  in  the       maximum  aggregate
offering price set forth in the"Calculation of Registration  Fee"
table in  the effective registration statement.

     (C)  Include  any additional or changed material information
on the plan of distribution.

(2)  For  determining liability under the Securities  Act,  treat
each post effective amendment as a new registration statement  of
the  securities  offered, and the offering of the  securities  at
that time to be the initial bona fide offering.

(3) For determining any liability under the Securities Act, treat
the information omitted from the form of prospectus filed as part
of  this  registration statement in reliance upon Rule  430A  and
contained  in  a  form of prospectus filed by the small  business
issuer  under  Rule  424(b)(1),  or  (4)  or  497(h)  under   the
Securities Act as part of this registration statement as  of  the
time the Commission declared it effective.

(4) For determining any liability under the Securities Act, treat
each post effective amendment as a new registration statement for
the  securities  offered, and the offering of the  securities  at
that time to be the initial bona fide offering.

(5)  Insofar as indemnification for liabilities arising under the
Securities  Act of1933, as amended (the "Act"), may be  permitted
to  directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions or otherwise, the Registrant
has  been  advised  that  in the opinion of  the  Securities  and
Exchange Commission such indemnification is against public policy
as  expressed in the Act and is, therefore, unenforceable. In the
event  that  a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or
paid  by  a  director,  officer  or  controlling  person  of  the
Registrant  in  the  successful defense of any  action,  suit  or
proceeding)  is asserted by such director, officer or controlling
person  in  connection with the securities being registered,  the
Registrant will, unless in the opinion of its counsel the  matter
has  been settled by controlling precedent, submit to a Court  of
appropriate    jurisdiction    the    question    whether    such
indemnification  by it is against public policy as  expressed  in
the Securities Act and will be governed by the final adjudication
of such issue.

                           SIGNATURES

Pursuant  to the requirements of the Securities Act of 1933,  the
Registrant  certifies that it has reasonable grounds  to  believe
that it meets all of the requirements for filing on Form S-8  and
has  duly  caused this Registration Statement on Form S-8  to  be
signed   on  its  behalf  by  the  undersigned,  thereunto   duly
authorized,  in the City of Toronto, Province of Ontario,  CANADA
on April 8, 2002.

                              DIGITAL WORLD CUP, INC.

Dated:         April 8, 2002
                                   By:__/s/__________
                                   Michael Levine
                                   CEO and Director

          Pursuant to the requirements of the Securities Act of
1933, this registration statement has been signed below by the
following persons on behalf of the Registrant and in the
capacities and on the dates indicated.

Dated:                   April 8, 2002            By: /s/ _
                                         Michael Levine, CEO and Director,
                                 Principal Executive Officer and Principal
                                 Financial Officer

Dated:                   April 8, 2002            By: ___/s/_________
                                                Sandy Winick,
                                                Secretary and  Director

Dated:                   April 8, 2002            By: /s/_
                                        Howard Klein, President
                                        and Director

                            EXHIBIT 5

                   CHRISTOPHER J. MORAN, JR.
                        Attorney at Law
                     4625 Clary Lakes Drive
                     Roswell, Georgia 30075

    Telephone
Telecopier
(770) 518-9542
(770) 518-9640

April 8, 2002

U.S. Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Digital World Cup Inc.
     SEC File Number 005-62197
     Form S-8 Registration Statement
     Exhibit Numbers 5 and 24.2

     Any  no  par value common shares of Digital World  Cup  Inc.
sold  pursuant  to the captioned Form S-8 Registration  Statement
shall be legally issued, fully paid and non-assessable under  the
laws of the State of Nevada.

     The  law firm of Christopher J. Moran, Jr., Attorney at  Law
consents  to  be  named  in the captioned Form  S-8  Registration
Statement  and  further consents to the use of this  opinion  and
consent in the captioned Form S-8 Registration Statement.

                                   Christopher J. Moran, Jr.
                                   Attorney at Law

                                   By:_/S/_______________________
                                      Christopher J. Moran, Jr.

                         EXHIBIT 23(b)

          CONSENT OF INDEPENDENT CHARTERED ACCOUNTANT

As  Independent Chartered Accountants, we hereby consent  to  the
incorporation   by  reference  in  this  Form  S-8   Registration
Statement  of  Digital World Cup, Inc. of our Audit Report  dated
December  14, 2001 included in the Form 10-KSB annual  report  of
Digital  World  Cup.  Inc.  and to all  references  to  our  Firm
included in this registration statement.

Yours Truly,

                    ______________/S/___________________
                    MacCallum Horn Chartered Accountants