-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CKoPX3CDBjWuKbbxC1t40fJNtZXbDB9vwMe2ORQvA7BFGTkLL97hQupQ2MMiPNed
 dz31+KR53ms69BRnXbaxTQ==

<SEC-DOCUMENT>0001256977-03-000001.txt : 20030728
<SEC-HEADER>0001256977-03-000001.hdr.sgml : 20030728
<ACCEPTANCE-DATETIME>20030728171308
ACCESSION NUMBER:		0001256977-03-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030718
FILED AS OF DATE:		20030728

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MEDIA & ENTERTAINMENT COM INC
		CENTRAL INDEX KEY:			0001120411
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				522236253
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		10120 S. EASTERN AVENUE
		STREET 2:		SUITE 200
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89052
		BUSINESS PHONE:		(702) 492-1282

	MAIL ADDRESS:	
		STREET 1:		10120 S. EASTERN AVENUE
		STREET 2:		SUITE 200
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89052

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WINSONIC HOLDINGS LTD
		CENTRAL INDEX KEY:			0001256977
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-32231
		FILM NUMBER:		03806592

	BUSINESS ADDRESS:	
		STREET 1:		1201 W 5TH ST
		STREET 2:		STE F100
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90017
		BUSINESS PHONE:		2135343750
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>

<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2003-07-18</periodOfReport>


    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001120411</issuerCik>
        <issuerName>MEDIA &amp; ENTERTAINMENT COM INC</issuerName>
        <issuerTradingSymbol>MEDE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001256977</rptOwnerCik>
            <rptOwnerName>WINSONIC HOLDINGS LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE WILSHIRE BUILDING</rptOwnerStreet1>
            <rptOwnerStreet2>624 S. GRAND AVENUE, SUITE 1100</rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>

        <nonDerivativeHolding>
            <securityTitle>
                <value>Common stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>28000000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>

    </nonDerivativeTable>



    <ownerSignature>
        <signatureName>/s/ Winsonic Holdings Ltd., by Winston Johnson, Chief Executive Officer</signatureName>
        <signatureDate>2003-07-28</signatureDate>
    </ownerSignature>

</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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