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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><a name="node2"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
        AND EXCHANGE COMMISSION</strong></font></a></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
        D.C. 20549</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>Form
        8-K</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
        REPORT</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to Section 13 or 15(d)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
        the
        Securities Exchange Act of 1934</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
        of
        Report (Date of Earliest event Reported): December 27, 2005 (December 22,
        2005)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong><u>WINWIN
        GAMING, INC.</u></strong></font></div>
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        name of registrant as specified in its charter)</font></div>
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                    or Other Jurisdiction </font></div>
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                    Incorporation or Organization)</font></div>
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                    File Number)</font></div>
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                <td align="left" valign="top" width="30%">
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                    Employer Identification No.)</font></div>
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                <td align="left" valign="top" width="4%">&#160;</td>
                <td align="left" valign="top" width="32%">&#160;</td>
                <td align="left" valign="top" width="4%">&#160;</td>
                <td align="left" valign="top" width="30%">&#160;</td>
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          <div>&#160;</div>
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                    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">8687
                      West Sahara, Suite 201, Las Vegas,
                      Nevada 89117</font></div>
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                <tr>
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                      of Principal Executive Offices</font></div>
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                      Code</font></div>
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                </tr>
                <tr>
                  <td align="left" valign="top" width="30%">&#160;</td>
                  <td align="left" colspan="3" valign="top" width="40%">&#160;</td>
                  <td align="left" valign="top" width="30%">&#160;</td>
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                  <td align="left" valign="top" width="30%" style="BORDER-BOTTOM: #ffffff solid">&#160;</td>
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                    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(702)
                      212-4530</font></div>
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                  <td align="left" valign="top" width="30%" style="BORDER-BOTTOM: #ffffff solid">&#160;</td>
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                <tr>
                  <td align="left" valign="top" width="30%">&#160;</td>
                  <td align="left" colspan="3" valign="top" width="40%">
                    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">Registrant&#8217;s
                      Telephone Number, Including Area
                      Code</font></div>
                  </td>
                  <td align="left" valign="top" width="30%">&#160;</td>
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions (</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>see</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        General
        Instruction A.2. below):</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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              </td>
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              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)</font></div>
              </td>
            </tr>

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      </div>
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      <div>
        <div>
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td style="WIDTH: 36pt">
                </td>
                <td align="left" style="WIDTH: 27pt"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></td>
                <td align="left">
                  <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Soliciting
                    material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                    240.14a-12)</font></div>
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            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td style="WIDTH: 36pt">
              </td>
              <td align="left" style="WIDTH: 27pt"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                  communications pursuant to Rule 14d-2(b) under the Exchange Act
                  (17 CFR
                  240.14d-2(b))</font></div>
              </td>
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td style="WIDTH: 36pt">
              </td>
              <td align="left" style="WIDTH: 27pt"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
        1.01.</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Entry
        Into a Material Definitive Agreement. </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        September 27, 2005, Win Win Holding Limited, a wholly owned subsidiary of
        WinWin
        Gaming, Inc. (the &#8220;Company&#8221;), entered into an Acquisition Agreement (the
&#8220;Agreement&#8221;) with E-BEAR Digital Software Co., Ltd. (&#8220;E-Bear&#8221;), a Chinese
        corporation, pursuant to which E-Bear sold to the Company all of E-Bear&#8217;s
        capital stock in exchange for cash and shares of the Company for an aggregate
        purchase price of $300,000, of which $150,000 is payable in common stock
        of the
        Company. The Company also acquired E-Bear&#8217;s tangible assets and intellectual
        property licensed or published, patents and registrations. The acquisition
        was
        subject to the approval of the Chinese Government. </font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        December 22, 2005 (&#8220;Closing&#8221;), the Company received a certificate of approval
        from the Chinese Government allowing the acquisition to be completed. The
        purchase price is payable in installments as follows: (i) $45,000 in cash
        is
        payable 30 days after Closing, (ii) $42,000 in cash is payable 90 days after
        Closing, and (iii) $21,000 in cash is payable 180 days after Closing. The
        remaining balance of $42,000 is to be paid upon E-Bear&#8217;s attainment of certain
        revenue milestones in 2006 and 2007.</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        value
        of the stock portion of the purchase price was determined by reference to
        the
        market price of the Company&#8217;s Common Stock on June 30, 2005 and the RMB and USD
        exchange rate on same date. On June 30, 2005, the Company&#8217;s Common Stock closed
        at $0.77, and the RMB and USD exchange rate was 8.2765. Therefore, as of
        the
        date of the Chinese Government&#8217;s approval, the Company became obligated to issue
        to 188,297 shares of its Common Stock to E-Bear. </font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Agreement is filed as an exhibit to this Current Report on Form 8-K.
</font></div>
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        9.01 Financial Statements and Exhibits.</strong></font></div>
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                <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit</font></div>
                <div><u><font size="2">No.</font></u></div>
              </td>
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                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Description</u></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 63pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></td>
              <td align="left">
                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Acquisition
                  Agreement, dated September 27, 2005, by and among WinWin Gaming,
                  Inc.,
                  E-BEAR Digital Software Co., Ltd. (&#8220;E-Bear&#8221;) and the Shareholders of
                  E-Bear.</font></div>
              </td>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.</font></div>
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            </tr>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WINWIN
                GAMING, INC.</font></td>
            </tr>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:&#160;
                December 27, 2005&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/&#160;Larry
                Goldman,</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td colspan="2"><font style="FONT-FAMILY: Times New Roman" size="1">&#160;</font></td>
              <td align="left">
                <hr style="COLOR: #000000" align="left" noshade size="2" width="80%"><font size="2">Larry
                Goldman, Chief Financial Officer</font></td>
            </tr>
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              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td>&#160;</td>
            </tr>

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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">EXHIBIT
        INDEX</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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                  <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit</font></div>
                  <div><u><font size="2">No.</font></u></div>
                </td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Description</u></font></div>
                </td>
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              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="left" style="WIDTH: 63pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Acquisition
                    Agreement, dated September 27, 2005, by and among WinWin Gaming,
                    Inc.,
                    E-BEAR Digital Software Co., Ltd. (&#8220;E-Bear&#8221;) and the Shareholders of
                    E-Bear.</font></div>
                </td>
              </tr>

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{"company-data": {"conformed-name": "WINWIN GAMING INC", "cik": "0000897545", "assigned-sic": "7990", "irs-number": "841219819", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21566", "film-number": "051287568"}, "business-address": {"street1": "2980 S RAINBOW BLVD.", "street2": "SUITE 200", "city": "LAS VEGAS", "state": "NV", "zip": "89146", "phone": "7022334138"}, "mail-address": {"street1": "2980 S. RAINBOW BLVD.", "street2": "SUITE 200", "city": "LAS VEGAS", "state": "NV", "zip": "89146"}, "former-company": [{"former-conformed-name": "JUNUM INC", "date-changed": "20010123"}, {"former-conformed-name": "EURBID COM INC", "date-changed": "20010123"}, {"former-conformed-name": "LS CAPITAL CORP", "date-changed": "19961016"}]}
SECURITIES
        AND EXCHANGE COMMISSION
Washington,
        D.C. 20549
Form
        8-K
CURRENT
        REPORT
Pursuant
        to Section 13 or 15(d)
of
        the
        Securities Exchange Act of 1934
Date
        of
        Report (Date of Earliest event Reported): December 27, 2005 (December 22,
        2005)
WINWIN
        GAMING, INC.
(Exact
        name of registrant as specified in its charter)
Delaware
0-21566
84-1219819
(State
                    or Other Jurisdiction
of
                    Incorporation or Organization)
(Commission
                    File Number)
(IRS
                    Employer Identification No.)
8687
                      West Sahara, Suite 201, Las Vegas,
                      Nevada 89117
Address
                      of Principal Executive Offices
Zip
                      Code
(702)
                      212-4530
Registrant's
                      Telephone Number, Including Area
                      Code
Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions (
see
General
        Instruction A.2. below):
o
Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)
o
Soliciting
                    material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                    240.14a-12)
o
Pre-commencement
                  communications pursuant to Rule 14d-2(b) under the Exchange Act
                  (17 CFR
                  240.14d-2(b))
o
Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))
Item
        1.01.
Entry
        Into a Material Definitive Agreement.
On
        September 27, 2005, Win Win Holding Limited, a wholly owned subsidiary of
        WinWin
        Gaming, Inc. (the "Company"), entered into an Acquisition Agreement (the
"Agreement") with E-BEAR Digital Software Co., Ltd. ("E-Bear"), a Chinese
        corporation, pursuant to which E-Bear sold to the Company all of E-Bear's
        capital stock in exchange for cash and shares of the Company for an aggregate
        purchase price of $300,000, of which $150,000 is payable in common stock
        of the
        Company. The Company also acquired E-Bear's tangible assets and intellectual
        property licensed or published, patents and registrations. The acquisition
        was
        subject to the approval of the Chinese Government.
On
        December 22, 2005 ("Closing"), the Company received a certificate of approval
        from the Chinese Government allowing the acquisition to be completed. The
        purchase price is payable in installments as follows: (i) $45,000 in cash
        is
        payable 30 days after Closing, (ii) $42,000 in cash is payable 90 days after
        Closing, and (iii) $21,000 in cash is payable 180 days after Closing. The
        remaining balance of $42,000 is to be paid upon E-Bear's attainment of certain
        revenue milestones in 2006 and 2007.
The
        value
        of the stock portion of the purchase price was determined by reference to
        the
        market price of the Company's Common Stock on June 30, 2005 and the RMB and USD
        exchange rate on same date. On June 30, 2005, the Company's Common Stock closed
        at $0.77, and the RMB and USD exchange rate was 8.2765. Therefore, as of
        the
        date of the Chinese Government's approval, the Company became obligated to issue
        to 188,297 shares of its Common Stock to E-Bear.
The
        Agreement is filed as an exhibit to this Current Report on Form 8-K.
Item
        9.01 Financial Statements and Exhibits.
(c)
Exhibits
Exhibit
No.
Description
10.1
Acquisition
                  Agreement, dated September 27, 2005, by and among WinWin Gaming,
                  Inc.,
                  E-BEAR Digital Software Co., Ltd. ("E-Bear") and the Shareholders of
                  E-Bear.
SIGNATURES
Pursuant
        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
        duly caused this report to be signed on its behalf by the undersigned hereunto
        duly authorized.
WINWIN
                GAMING, INC.
Date: 
                December 27, 2005
By:
/s/ Larry
                Goldman,
Larry
                Goldman, Chief Financial Officer
EXHIBIT
        INDEX
Exhibit
No.
Description
10.1
Acquisition
                    Agreement, dated September 27, 2005, by and among WinWin Gaming,
                    Inc.,
                    E-BEAR Digital Software Co., Ltd. ("E-Bear") and the Shareholders of
                    E-Bear.