If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. S

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Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting Company. See the definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting Company” in Rule 12b-2 of the Exchange Act.

£ Large accelerated filer £ Accelerated filer £ Non-accelerated filer S Smaller reporting Company

The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.

Up to 10,000,000 of the shares of Common Stock offered are being sold by Empire Global Gaming, Inc. There is no minimum purchase requirement and no escrow, and the proceeds may be used by Empire Global Gaming, Inc. in its discretion. There is no established public market for Empire Global Gaming, Inc.’s Common Stock, and the offering price has been arbitrarily determined. Empire Global Gaming, Inc.’s Common Stock is not currently listed or quoted on any quotation service. There can be no assurance that Empire Global Gaming, Inc.’s Common Stock will ever be quoted on any quotation service or that any market for Empire Global Gaming, Inc.’s stock will ever develop. This offering is self-underwritten, meaning the shares will be sold by Empire Global Gaming, Inc.’s officers and directors, without the use of an underwriter on a best efforts basis.

Empire Global Gaming, Inc. was organized on May 11, 2010 in order to acquire certain U.S Patent license agreements pertaining to roulette and actively engage in the gaming business worldwide.

Empire Global Gaming, Inc, is controlled by two individuals who devote approximately 25 hours per week each of their time to the business of Empire Global Gaming, Inc. There can be no assurance that Empire Global Gaming, Inc.’s Common Stock will ever develop a market.

We have not generated any revenues since inception and have accumulated a deficit of $128,423.

We must raise at least $100,000 in the next two to twelve months in order to defray operating costs, otherwise we may temporarily or permanently have to cease operations. Prior to this offering, the Company had no monthly cash “burn rate” or operating expenses. However, as of the date of this Prospectus, we commenced a monthly “burn rate” of $10,000 consisting of Legal & Accounting ($4,000), General and Administrative Expenses ($4,800) and Website promotion ($1,200). Management recently re-evaluated the Company’s ongoing expenses and set $10,000 as an acceptable, prudent “burn rate” going forward from the date of this prospectus.

Our balance sheet indicates, on December 31, 2010, we had $64,294 in cash. After paying the accounts payable of $18,717 and underwriting costs of $22,150, the Company has $23,427 cash on hand. This amount is sufficient to cover our cash requirements for two months from the date of this Prospectus. Therefore, taking into account cash on hand, we will need to raise an additional $100,000 from the offering to cover the entire first year of expenses of operation (“burn rate”). In order to meet our monthly “burn rate” we must raise a minimum of $10,000 per month from the sale of stock from the offering.

In the Use of Proceeds and Plan of Operations-In General sections of this Prospectus, we attempt to explain our Plans of Operations and alternative plans at different funding thresholds. Those thresholds are:

1.. If we sell less than $100,000 of the Offering; If we do not raise at least $10,000 per month, starting two months after the date of the Prospectus, we will run out of money and will have to cease operations.

2. If we sell less than 10% of the Offering: If we do not sell 10% of this offering then we will not have enough funds to file with the State of New Jersey Gaming Control Board to obtain licensing of our patented roulette games and we will have to attempt to borrow money from third parties and continue to try to sell stock to investors until the Company is out of funds at which time the Company will cease operations. We have no alternative plan of operation below the 10% funding threshold and if we do not sell 10% of this offering then we will not have enough funds to file with the State of New Jersey. We will then have to attempt to borrow money from third parties and continue to try to sell stock to investors until the Company is out of funds at which time the Company will cease operations.

3. If we sell 10% of the Offering ($227,850 net of expenses of offering of $22,150): If the Company raises at least 10% of this public offering we will be able to pursue our business plan on a limited basis. If only 10% of this offering is sold, Management will be required to implement an emergency “minimal burn rate” of $2,000 per month by cutting monthly overhead to only general and administrative expenses ($500), legal and accounting ($1,000) and website promotion ($500). The Company then intends to file an application to obtain permits that will allow the playing of its roulette games in the State of New Jersey. We will only seek approval from the New Jersey Gaming Control Board if and when we raise at least 10% of this offering.

4. If we sell 25% of the Offering ($602,850 net of expenses of offering of $22,150): In the event that the Company sells at least 25% of its public offering, then the Company would file for permits with the Nevada Gaming Control Board as well as the State of New Jersey Gaming Control Board. At this level of funding we will not have enough money to pay for advertising of our games and products.

The Company owns exclusive rights through an exclusive license agreement to four U.S. Patents related to “roulette” that cover fourteen different roulette games via an Exclusive License Agreement granted by the President, Chief Executive Officer and Director of EGGI, Mr. Nicholas Sorge Sr., to manufacture, market, sell, distribute and sublicense these patented roulette games. The Company expects to license these games for royalties to casinos throughout the world after obtaining approval from the appropriate regulatory agency in each state or country, as is applicable, thereby building residual income for its shareholders. The Exclusive License Agreement enables EGGI to contract with casinos for the use of its patented games and receive monthly royalty payments. Upon obtaining gaming control board approval, Mr. Sorge, on behalf of the Company, will personally contact representatives of the various casinos, located in the jurisdiction where the approval has been obtained, to discuss and demonstrate the licensed roulette games. Management is of the opinion that they will be successful in obtaining contracts to pay royalties for the use of the permitted roulette games because Management believes it can demonstrate that the permitted roulette games are fairer to both the gambling patron and the casino. Management will attempt to negotiate royalty contracts with various casinos which will provide among other things, terms of month to month, two years or as long as five year terms. Royalty payments ranging from $200 to $500 per month per table and certain other usual and customary contractual provisions as the attorneys for the Company will determine. However, Management may not be successful in being able to negotiate royalty agreements with a term of between two and five years. It may be that casinos may only desire to enter into royalty agreements with the Company that are on a month to month basis which would mean that the contracts could be terminated on a month’s notice and could result in a loss of revenue if the month to month contracts are terminated by the casinos as compared with contracts that have terms of between two and five years. Although EGGI expects to contract with each of the casinos in Atlantic City, we may not be able to enter into contracts with any or all of them. The Company intends to sell and distribute its products directly and in particular will enter into royalty agreements directly with casinos for royalty payments for the use of the patented roulette games. However, the casinos may purchase equipment with the new roulette game attributes and the table felt with the new number configurations from their own sources. The Company does not intend at this time to manufacture any equipment or products. Management of the Company, through inquiries made to various casinos and casino equipment manufacturers, believes that the usual and customary monthly rental rates for various casino games and equipment range from $200 to $500 per month per table. Management has concluded, based on such inquiries, that the Company will be able to obtain a minimum royalty payment from each casino of $200 per roulette table per month. Patent royalty payments differ from equipment rental rates. EGGI is unable to obtain any existing data on royalty payments. The Company believes, because it can find no casino royalty payment data, that rental market rates represent a reasonable basis for expected royalty payments. However, the Company may be unable to achieve royalty rates of from $200 to $500 per month, in which case the Company would receive less revenue from the royalty agreements than what is anticipated. Assuming that a $200 royalty payment made to the Company per month per table, 15% ($30) will be paid by the Company to the patent owner, Nicholas Sorge, Sr. and the Company will retain 85% ($170). For example, Atlantic City has approximately 13 casinos that have an average of 10 roulette games each. Upon New Jersey Gaming Board approval, EGGI expects to contract with each of those casinos and collect royalty payments on 130 roulette games of $22,100 per month or annual income of $265,200. We expect to contract with these 13 casinos because management believes that the roulette games, which are the subject of the Exclusive License Agreement, are statistically fairer than existing roulette games. However, we may not be able to enter into contracts with any or all of them. Management believes the fairness of the games will be validated by the New Jersey Gaming Control Board upon their review and approval and the public will be made aware by advertising by the Company once licensing has been obtained. However, the Company may not be able to demonstrate that the games are fairer to the satisfaction of any or all of the casinos and therefore the Company may not be able to enter into royalty agreements for its roulette games. The Company expects to be able to obtain royalty payments for its roulette games in the State of Nevada, after regulatory approval is obtained from the Nevada Gaming Control Board. There are about 28 other states in the United States that permit the playing of roulette in casinos located within their respective jurisdictions.

Upon completion of its public offering, the Company intends to make application with the various prominent gaming control boards in the United States to obtain approval of the Company's licensed roulette games. In order to accomplish the approval of the roulette games that the Company has licensed, the Company intends to first file an application to obtain permits that will allow the playing of its roulette games in the State of New Jersey. After permits are obtained in the State of New Jersey, the Company will seek to obtain permits in Nevada and thereafter in other jurisdictions. While applying for the permit in New Jersey, EGGI will attempt to generate e-commerce sales profits. There can be no assurance that e-commerce sales profits will be obtained.

The Company has taken certain steps to become fully “e-commerce” operational while awaiting Gaming Board approvals. Management has established a merchant account for its web business with Wells Fargo Bank and has officially opened its website for business. EGGI is now actively engaged in selling the products listed in the Company’s 20 page catalog of Class II and Class III gaming items consisting of approximately 195 products on its website. Sales to date have been minimal. Gaming items being sold range from $0.25 to $5,700 and consist of roulette wheels, roulette tables, poker products, including chips, tables and various other gambling products. EGGI’s customers are casinos, party rental companies and public gaming enthusiasts. The primary marketing targets are the casinos and party companies. EGGI has developed its own e-mail list of thousands of targeted customers that will be e-mailed at different intervals, calling attention to our website and special offers. Our webmaster has arranged priority search engine positioning to attract the public buyers. EGGI expects e-commerce sales profits will offset its current “burn rate” by June, 2011. EGGI’s website is located at: www.empireglobalgaminginc.com. Although management is optimistic that e-commerce sales will be sufficient to cover the burn rate, it is very possible that the Company will be unable to achieve this level of sales as quickly as expected.

Summary Financial Data (Unaudited)

The following summary financial data should be read in conjunction with "Management's Discussion and Analysis of Financial Condition and Results of Operations" and the Financial Statements, including Notes, included elsewhere in this Prospectus. The statement of operations data for the period inception to December 31, 2010 and the balance sheet data at December 31, 2010 come from Empire Global Gaming, Inc’s, Financial Statements included elsewhere in this Prospectus. These statements include all adjustments that Empire Global Gaming, Inc. considers necessary for a fair presentation of the financial position and results of operations at that date and for such periods. The operating results for the period from inception (May 11, 2010) ending, December 31, 2010 do not necessarily indicate the results to be expected for the full year or for any future period.

(1) We are a development stage Company with no prior operating history.

Empire Global Gaming, Inc.’s prospects must be considered in light of the risks, expenses, delays and difficulties frequently encountered in establishing a new business in an industry characterized by intense competition. Empire Global Gaming, Inc. has incurred losses of $128,423 since inception through December 31, 2010. These losses are in the form of pre-operating expenses, since we have just begun operations. As of the date of this prospectus, we have commenced a monthly “burn rate” of $10,000 consisting of Legal & Accounting ($4,000), General and Administrative Expenses ($4,800) and Website promotion ($1,200). Management recently re-evaluated the Company’s ongoing expenses and set $10,000 as an acceptable, prudent “burn rate” going forward from the date of this prospectus. We expect to incur more net ongoing losses in the foreseeable future.

(2) In the event that we are unable to sell sufficient shares of Common Stock we may need additional capital in the future, which may not be available to us on favorable terms, or at all, and the raising of additional capital at a later time may dilute your ownership of our Common Stock.

We expect that the net proceeds of this offering, $2,477,850, will be sufficient to meet our expected needs for working capital and capital expenditures to fully implement and carry out our business plan. If we need to raise capital in the future, through private or public offerings, depending on the terms of the offerings, such sales of additional shares may dilute the holdings of investors who purchase our shares in this offering beyond the dilution figures we have presented in this prospectus. We cannot be certain that additional financing through private placements of our stock or borrowing will be available to us when required, on favorable terms, or at all. Our inability to obtain adequate capital or financing may limit our ability to achieve the level of corporate growth that we believe to be necessary to succeed in our business or may require us to cease business operations entirely.

(3) We must raise at least 10% of the offering to pursue our business plan on a limited basis.

The Company has no alternative plan of operation below the 10% funding threshold and if we do not sell 10% of this offering then we will not have enough funds to file with the State of New Jersey and we will have to attempt to borrow money from third parties and continue to try to sell stock to investors until the Company is out of funds at which time the Company will cease ~~operations .~~operations. We plan to remain in business through our website sales for as long as possible but we will cease plans to make application for permits in the State of New Jersey for our patented roulette games if we sell less than 10% of the offered shares. Those investing in our Common Stock through this offering are taking substantial risk in that they may lose their entire investment if we do not sell at least 10% of the shares offered (See Use of Proceeds).

(4) Investors purchasing Common Stock prior to our 10% ($227,850 net after offering cost of $22,150) threshold of the offering may lose their entire investment.

The Company may fail and cease operations all together if 10% or $227,850 of Common Stock is not sold. Therefore, investors who purchase stock at the beginning of our offering are at greater risk of losing their entire investment than those investing after the 10% threshold is made.

(5) Our investors may lose their entire investment because our financial status creates a doubt whether we will continue as a going concern.

As noted in Note 2 to our financial statements, we have nominal assets and no current operations with which to create operating capital. Our auditors, in their opinion dated March 14, ~~2010~~2011 have stated that currently the Company does not have sufficient cash or other material assets nor does it have operations or a source of revenues to cover its operational costs and allow it to continue as a going concern. We seek to raise operating capital to promote and advertise our website in an offering of our Common Stock on this Form S-1. Our Company's plan specifies a minimum amount of $100,000 in additional operating capital to operate for the next twelve months. However, there can be no assurance that such offering will be successful or that the $100,000 will be sufficient.

(6) We must raise at least $100,000 additional capital during the next twelve months or investors may lose their entire investment.

Prior to this offering, the Company had no monthly cash “burn rate” or operating expenses. However, as of the date of this Prospectus, we commenced a monthly “burn rate” of $10,000. Our balance sheet indicates, on December 31, 2010, we had $64,294 in cash. After paying the accounts payable of $18,717 and underwriting costs of $22,150, the Company has $23,427 cash on hand. This amount is sufficient to cover our cash requirements for two months from the date of this Prospectus. Therefore, taking into account cash on hand, we will need to raise an additional $100,000 from the offering to cover the entire first year of expenses of operation (“burn rate”). In order to meet our monthly “burn rate” we must raise a minimum of $10,000 per month from the sale of stock from the offering. If we do not raise at least $10,000 per month, starting two months after the date of the Prospectus, we will run out of money and will have to cease operations. If we have to cease operations investors who have purchased shares of stock in the offering will lose all of their investment. There can be no assurance that we will be able to raise $10,000 each month or $100,000 in the aggregate from the offering.

We must raise at least $100,000 in the next two to twelve months otherwise we may temporarily or permanently have to cease operations. If we do not sell 10% of this offering then we will not have enough funds to file with the State of New Jersey and we will have to attempt to borrow money from third parties and continue to try to sell stock to investors until the Company is out of funds at which time the Company will cease operations.

(8) We must sell at least 25% of this offering in order to fully implement our entire business plan (see Use of Proceeds).

In the event that the Company sells 25% of its public offering, then the Company would file for permits with the Nevada Gaming Control Board in addition to the permits filed with the New Jersey Gaming Control Board. Management expects this process will take somewhere between six months and one year to complete but, it could take longer. It also should be pointed out that we may not be able to obtain permits. As permits are obtained, our attempts at sales would commence in those jurisdictions. The Company estimates that to commence receiving revenues from royalty agreements from casinos in New Jersey, it will be approximately eighteen months from the time that the application for a permit is filed in that state. However, at this level the Company will not have available funds to conduct any advertising of its games or products.

(9) We may shut down our website and cease operations entirely if e-commerce sales are not as expected.

Management believes and expects that e-commerce sales will increase in the coming months and by mid-year 2011, the Company’s gross monthly profit is expected to offset the monthly burn rate. Although management is optimistic that e- commerce sales will be sufficient to cover the burn rate, it may be that the Company will be unable to achieve this level of sales as quickly as expected. The Company will continue to operate its website and remain in business only if the net profits from internet sales exceed the “reduced burn rate” referred to in the Use of Proceeds section of this prospectus.

(10) If we fail to retain our key personnel, we may not be able to achieve our anticipated level of growth and our business could suffer.

EGGI is unable to obtain any existing data on royalty payments. The Company believes, because it can find no casino royalty payment data, that rental market rates represent a reasonable basis for expected royalty payments. However, the Company may be unable to achieve royalty rates of from $200 to $500 per month, in which case the royalty payments could be less and therefore the Company would receive less revenue from the royalty agreements than what is anticipated.

(13) Our royalty contracts with casinos for the use of our roulette games may become month-to-month instead of planned contracts of between two and five years in duration.

(18) The market price of our Common Stock may be volatile, and you may not be able to resell shares of our Common Stock at or above the price you paid.

There is no public market for our shares of Common Stock although we intend to apply for quotation on the Over-the Counter Bulletin Board (OTCBB) immediately after commencing sales of shares of our Common Stock. If we are quoted on the OTCBB, there is no assurance that a market for our common shares will develop. If a market develops, there can be no assurance that the price of our shares in the market will be equal to or greater than the price per share investors pay in this offering, which was arbitrarily determined. In fact, the price of our shares in any market that may develop could be significantly lower. Investors in this offering may have difficulty liquidating their investment. We have had discussions with several broker-dealers regarding application for quotation on the OTCBB but we have not selected a broker-dealer to make application as of yet, nor do we have a proposed symbol.

(19) When and if we apply for quotation on the OTCBB, the process can be time consuming and we could ultimately fail to achieve a quotation; if our stock does not become quoted on the OTCBB or we fail to maintain our listing once quoted, you may not be able to liquidate your investment.

Although we intend to apply for quotation on the OTCBB, we have no estimate as to when we might begin the process which can ultimately be time consuming and may result in failure. In order to be quoted on the OTCBB, we are required to be a “reporting Company” and we must find a broker who will submit a Form 211 application to FINRA. We will be a “reporting Company” once our registration statement is declared effective by the SEC. We will not make our application until that happens and we cannot predict how long it will take us to go through the registration process especially in light of recent rule changes related to small businesses which became effective in early February 2008. In addition we cannot predict how long it will take to achieve a quotation once we make application although we would anticipate approximately three to nine months from when we begin the process. Once we are quoted we must continue to meet our filing obligations under the 1934 Act to maintain our quotation and such filings must be filed in a timely manner in order to avoid a temporary suspension in trading. In addition, recent rule changes impose the requirement that if we fail to file our quarterly and annual reports in accordance with SEC time constraints more than two times in a two year period, we will lose our “listing” for one year during which time we must file each and every report on time before we can be quoted again. Therefore, if our stock does not become quoted on the OTCBB, or if it takes a long time before it is quoted on the OTCBB, or if a market fails to develop once it is quoted on the OTCBB, or if we are suspended from quotation on the OTCBB, you will have difficulty liquidating your investment.

(20) Our shares may be considered a “penny stock” within the meaning of Rule 3a-51-1 of the Securities Exchange Act which will affect your ability to sell your shares; “penny stocks” often suffer wide fluctuations and have certain disclosure requirements which make resale in the secondary market difficult.

Our shares will be subject to the Penny Stock Reform Act, which will affect your ability to sell your shares in any secondary market, which may develop. If our shares are not listed on a nationally approved exchange or NASDAQ, do not meet certain minimum financing requirements, or have a bid price of at least $5.00 per share, they will likely be defined as a “penny stock”. Broker-dealer practices, in connection with transactions in “penny stocks”, are regulated by the SEC. Rules associated with transactions in penny stocks include the following:

·	the delivery of standardized risk disclosure documents;

·	the provision of other information such as current bid/offer quotations, compensation to be provided broker-dealer and salesperson, monthly accounting for penny stocks held in the customers account;

·	written determination that the penny stock is a suitable investment for purchaser;

·	written agreement to the transaction from purchaser; and

·	a two-business day delay prior to execution of a trade

These disclosure requirements and the wide fluctuations that “penny stocks” often experience in the market may make it difficult for you to sell your shares in any secondary market, which may develop.

(21) We do not currently intend to pay dividends on our Common Stock and, consequently, your ability to achieve a return on your investment will depend on appreciation in the price of our Common Stock.

Potential investors should not anticipate receiving any dividends from our Common Stock. We intend to retain future earnings to finance our growth and development and do not plan to pay cash or stock dividends. This lack of dividend potential may discourage potential investors from purchasing our Common Stock.

(22) Insiders will continue to have substantial control over the Company and its policies after this offering and will be able to influence corporate matters.

Our directors and officers, whose interests may differ from other stockholders, have the ability to exercise significant control over us. Presently, these individuals beneficially own approximately 80% of our Common Stock, and, assuming 100% of this offering is sold, they will continue to beneficially own approximately 67%. These stockholders are able to exercise significant influence over all matters requiring approval by our stockholders, including the election of directors, the approval of significant corporate transactions, and any change of control of Empire Global Gaming. These individuals could prevent transactions, which would be in the best interests of the other shareholders. The interests of our officers and directors may not necessarily be in the best interests of the shareholders in general.

(23) We will incur significant increased costs as a result of operating as a public Company, due to the Sarbannes–Oxley Act, and our management will be required to devote substantial time to compliance initiatives.

As a public Company, we will incur significant legal, accounting and other expenses that we did not incur as a private Company. The Sarbanes-Oxley Act of 2002, and rules subsequently implemented by the Securities and Exchange Commission, or SEC, and the Nasdaq Stock Market, require public companies to meet certain corporate governance standards. Our management and other personnel will need to devote a substantial amount of time to these compliance initiatives. Moreover, these rules and regulations will increase our legal and financial compliance costs and will make some activities more time-consuming and costly. For example, these rules and regulations may make it more expensive for us to obtain director and officer liability insurance coverage and more difficult for us to attract and retain qualified persons to serve as directors or executive officers.

In addition, the Sarbanes-Oxley Act requires, among other things, that we maintain effective internal control over financial reporting and disclosure controls and procedures.

In order to maintain full reporting status with the requirements of the SEC, we anticipate legal fees of $22,000, accounting fees of $18,000 and auditor’s fees of $20,000 per year.

(24) We are dependent on the intellectual property and trade secrets, which we have obtained licenses, and we may be unable to protect our license rights to intellectual property and to trade secrets from infringement, misappropriation, or claims of infringement or invalidity.

The gaming industry is characterized by the use of various forms of intellectual property to entertain. We are dependent upon licensed patented technologies, trademarked brands and proprietary information for our business. We endeavor to protect the licensed intellectual property rights and our licensed products through a combination of patent, trademark, trade dress, copyright and trade secret laws, as well as licensing agreements and third party nondisclosure and assignment agreements and will rely on the licensor to also protect same. We have licensed various patents and trademarks, and we will rely on the licensor for patent protection in the United States relating to certain existing and proposed processes and products. We cannot assure you that all of the patents for which we have obtained licenses are valid or enforceable or will continue to be valid or enforceable. Our competitors, may in the future, challenge the validity or enforceability of certain of the patents that we have obtained licenses. The patents we have obtained licenses or which we may obtain licenses in the future could be challenged, invalidated or circumvented by others and may not be of sufficient scope or strength to provide us with any meaningful protection or commercial advantage. Competitors may infringe the patents for which we have obtained licenses and we may not have adequate resources or there may be other reasons we are not able to enforce licensor’s patents or licensor may not be able to enforce his patents. Our licenses to certain patents may not adequately cover a competitor's products.

We also rely on unpatented proprietary technology. It is possible that others will independently develop the same or similar technology or otherwise obtain access to our unpatented technology. To protect our trade secrets and other proprietary information, we generally require employees, consultants, advisors and collaborators to enter into confidentiality agreements. We cannot assure you that these agreements are fully enforceable or will provide meaningful protection for our trade secrets, know-how or other proprietary information in the event of any unauthorized use, misappropriation or disclosure of such trade secrets, know-how or other proprietary information. If we are unable to maintain the proprietary nature of our technologies, it could have a material adverse effect on our business.

Significant litigation regarding intellectual property rights exists in our industry. We may in the future have made against us, claims of infringement, invalidity or enforceability or against our licenses or manufacturers in connection with their use of technology for which we have obtained licenses. A successful challenge to or invalidation of one of the patents or trademarks for which we have obtained a license, or an unsuccessful claim of infringement made by us against a third party or its products could adversely affect our business or cause us financial harm. We are not currently in litigation over any intellectual property matters. Any future claims, even those which are without merit, could:

•be expensive and time consuming to defend;

•cause one or more of the patents for which have obtained a license to be ruled or rendered unenforceable or invalid;

•cause us to cease making, licensing or using products that incorporate the challenged intellectual property;

•require us to redesign, reengineer or rebrand our products;

•divert management's attention and resources;

•require us to pay significant amounts in damages;

•require us to enter into royalty, licensing or settlement agreements in order to obtain the right to use a necessary product, process or component; or

•limit our ability to bring new products to the market in the future.

RISKS RELATED TO THE GAMING INDUSTRY

(25) The gaming industry is highly regulated and we must adhere to various regulations and maintain our licenses to continue our operations.

(26) We compete in a single industry, and our business would suffer if our products become obsolete or demand for them decreases.

We will derive substantially all of our revenues from leasing, licensing, selling and other financing arrangements of products for the gaming industry. Our business would materially suffer if the gaming industry in general, and table games in particular, suffered a downturn, if our products became obsolete or if use of our products decreased. It is contemplated that royalty agreements with our customers will be a term of between two and five years in duration. However, it is possible that we may not be able to negotiate a term of between two and five years and we may only be able to obtain royalty agreements with month to month terms which will provide for termination upon 30 days' prior notice by the casino. Short term month to month royalty agreements may reduce revenue if they are terminated earlier than two to five years. Accordingly, consistent demand for and satisfaction with our products by our customers is critical to our financial condition and future success, and problems, defects or dissatisfaction with our products could cause us to lose customers or revenues from leases with minimal notice. Additionally, our success depends on our ability to keep pace with technological advances in our industry and to adapt and improve our products in response to evolving customer needs and industry trends. If demand for our products weakens due to lack of market acceptance, technological change, competition, regulatory changes, or other factors, it could have a material adverse effect on our business, results of operations or financial condition.

(27) Any disruption in manufacturing processes, any significant increase in manufacturing costs or any inability to manufacture a sufficient number of our products to meet demand could adversely affect our business and operating results.

We will most likely contract to manufacture our products. Should any of these manufacturing processes be disrupted, we cannot provide assurance that we would be able to timely remedy such disruption. In such a case, we may be unable to produce a sufficient quantity of our products to meet the demand of our customers. In addition, manufacturing costs may increase significantly and we may not be able to successfully recover these cost increases with increased pricing to our customers. Either case could have an adverse impact on our business, results of operations or financial condition.

(28) Our gaming operations, particularly our Utility, Electronic Table Systems and Electronic Gaming Machines segments, may experience losses due to technical difficulties or fraudulent activities.

Our success partly depends on our ability to avoid, detect, replicate and correct software and hardware errors and fraudulent manipulation of our systems. Our licensor has incorporated security features into the design of our gaming products in order to prevent us or our patrons from being defrauded. To the extent any of our gaming products or software experience errors or fraudulent manipulation, our customers may replace our products and services with those of our competitors. In addition, the occurrence of errors in, or fraudulent manipulation of, our gaming products or software may give rise to claims for lost revenues and related litigation by our customers and may subject us to investigation or other action by gaming regulatory authorities, including suspension or revocation of our gaming licenses and disciplinary action, which may lead to a material adverse effect on our business, results of operations or financial condition. Further, in the event of such issues with our gaming products or software, substantial engineering and marketing resources may be diverted from other areas to rectify the problem.

(29) We operate in a very competitive business environment.

There is intense competition in the gaming products industry, and it is characterized by dynamic customer demand and rapid technological advances. We must continually adapt our approach and our products to meet this demand and match these technological advances, and if we cannot do so, our business, results of operations or financial condition may be adversely impacted. Conversely, the development of new competitive products or the enhancement of existing competitive products in any market in which we operate could have an adverse impact on our business, results of operations or financial condition.

(30) We are dependent on the success of our customers and are subject to industry fluctuations.

Our success depends on our customers leasing or buying our products to expand their existing operations, replace existing gaming products or equip a new casino. Any slowdown in the replacement cycle or delays in expansions or new openings may negatively impact our operations.

Additionally, to the extent existing or potential customers choose to allocate capital to expenditures other than gaming products, such as real estate acquisitions, hotel furnishings, restaurants and other improvements, or generally to reduce expenditures, we may suffer a material adverse effect on our business, results of operations or financial condition.

(31) Risks that impact our customers may impact us.

If fewer players visit our customers' facilities, if such players have less disposable income to spend at our customers' facilities or if our customers are unable to devote resources to purchasing and leasing our products, there could be an adverse affect on our business. Such risks that affect our customers include:

• global geopolitical events such as terrorist attacks and other acts of war or hostility;

• natural disasters such as major fires, floods, hurricanes and earthquakes;

• adverse economic and market conditions in gaming markets, including recession, economic slowdown, higher interest rates, higher airfares and higher energy and gasoline prices; and

(32) Certain market risks may affect our business, results of operations and prospects.

In the normal course of our business, we are routinely subjected to a variety of market risks, examples of which include, but are not limited to, interest rate movements, fluctuating commodities markets, higher labor costs, increased fuel prices, collectability of receivables and recoverability of residual values on leased assets such as those in certain international markets. Further, some of our customers may experience financial difficulties, or may otherwise not pay accounts receivable when due, resulting in increased write-offs. No assurances can be made that material losses will not be incurred in these areas in the future.

(33) If our products contain defects, our reputation could be harmed and our results of operations adversely affected.

Some of our products are complex and may contain undetected defects. The occurrence of defects or malfunctions in one or more of our products could result in financial losses for our customers and in turn termination of leases, cancellation of orders, product returns and diversion of our resources. Any of these occurrences could also result in the loss of or delay in market acceptance of our products and loss of sales or leases.

RISKS RELATED TO CURRENT ECONOMIC CONDITIONS

(34) A downturn in general economic conditions or in the gaming industry or a reduction in demand for gaming may adversely affect our results of operations.

The current economic downturn may have a significant negative economic impact on operations because of resulting declines in consumer spending and playing of various games which may make the sale or leasing of the machines using the patents un-saleable or cause the sales to be deferred until the gaming business rebounds from its current malaise.

Our business operations are affected by international, national and local economic conditions. A recession or downturn in the general economy, or in a region constituting a significant source of our customers, or a reduction in demand for gaming, could harm the health of casino operators and our other customers and consequently result in fewer customers leasing or purchasing our products, which would adversely affect our revenues.

(35) Economic, political and other risks associated with future international sales and operations could adversely affect our operating results.

• changes in foreign currency exchange rates;

• exchange controls;

• changes in regulatory requirements, such as, without limitation, caps on the number of table games in locations such as Macau;

• changes in a specific country's or region's political or economic conditions;

• tariffs, other trade protection measures and import or export licensing requirements;

• potentially negative consequences from changes in tax laws or application of such tax laws;

• difficulty in staffing and managing widespread operations;

• changing labor regulations;

• requirements relating to withholding taxes on remittances and other payments by subsidiaries;

• different regimes controlling the protection of our intellectual property;

• restrictions on our ability to own or operate subsidiaries, make investments or acquire new businesses in these jurisdictions; and

• restrictions on our ability to repatriate dividends from our subsidiaries.

The net proceeds to Empire Global Gaming, Inc. from the sale of the shares of Common Stock offered are estimated to be approximately net $2,477,850 if all shares in this offering are sold, provided the offering expenses are $22,150. Although this offering is self-underwritten by the Officers and Directors, certain “underwriting costs” will be incurred. The “underwriting costs” consist of certain filing, legal and accounting fees. Empire Global Gaming, Inc. intends to use these proceeds for working capital and general corporate purposes, as follows:

The following table shows the Company’s use of net proceeds if 10%, 25%, 50%, 75%, and 100% of the shares are sold. There can be no assurance that any shares will be sold in this offering. The Company intends to raise two million, five hundred thousand USD ($2,500,000) through a Form S-1 registration as mentioned in the Form S-1 section above. Selling 10,000,000 shares of its Common Stock at $0.25 per share will result in the dilution of ownership by approximately 17.1%. The total outstanding shares at completion of the offering will be 60,000,000. The Company’s net proceeds from the offering will be $2,477,850 net of self underwriting costs.

Upon the sale of 10% of its public offering, (after underwriting costs of $22,150, net proceeds will be $227,850), the Company intends to file an application to obtain permits that will allow the playing of its roulette games in the State of New Jersey. This process will, according to the Company’s legal counsel, take from six months to one year. It could take longer or we may never be permitted. Legal and Gaming Consultant’s fees will aggregate $200,000. If only 10% of this offering is sold, Management will be required to implement an emergency “minimal burn rate” of $2,000 per month by cutting monthly overhead to only general and administrative expenses ($500), legal and accounting ($1,000) and website promotion ($500). This can be accomplished because the Company’s corporate attorneys (not to be confused with Gaming Control Board attorneys) and accountants have agreed to cut their fees to a minimum of $500 each per month should it become necessary in order to sustain the Company for twelve months beyond filing with the New Jersey Gaming Commission. Also, the Company can sustain itself on $500 per month general and administrative expenses because the Company will pay no salaries, no rent or other major expenditures while waiting for Gaming Board approval.

Upon the sale of 25% of its public offering, (after underwriting costs of $22,150, net proceeds will be $602,850), the Company will start the process towards full implementation of our business plan except that the Company will not have any available funds to conduct any advertising of its games or products. (see Plan of Operation – In General).

The following table shows EGGI's use of net proceeds if 10%, 25%, 50%, 75%, and 100% of the shares are sold. There can be no assurance that any shares will be sold in this offering. This offering is “self-underwritten” and shares will be sold without the use of an underwriter.

(1) Reflective of “emergency burn rate” of $2,000 per month.

The allocation of the net proceeds of the offering set forth above represents EGGI's best estimates based upon its current plans and certain assumptions regarding industry and general economic conditions and EGGI's future revenues and expenditures. If any of these factors change, EGGI may find it necessary or advisable to reallocate some of the proceeds within the above-described categories. Working capital includes payroll, office expenses and supplies, insurance, and other general expenses. None of the proceeds are allocated to officers’ salaries, or payments to any directors or affiliates.

Proceeds not immediately required for the purposes described above will be invested temporarily, pending their application as described above, in short-term United States government securities, short-term bank certificates of deposit, money market funds or other investment grade, short-term, interest-bearing instruments.

As of the date of this prospectus, there is no public market for our Common Stock. The offering price of $0.25 per share was determined arbitrarily by us and should not be considered an indication of the actual value of our Company or our shares of Common Stock. It was not based on any established criteria of value and bears no relation to our assets, book value, earnings or net worth. In determining the offering price and the number of shares to be offered, we considered such factors as the price paid by both initial and subsequent investors, our financial condition, our potential for profit and the general condition of the securities market.

We decided on the offering price of $0.25 per share because we believe that the price of $0.25 per share will be the easiest price at which to sell the shares. The price of the Common Stock that will prevail in any market that develops after the offering, if any, may be higher or lower than the price you paid. There is also no assurance that an active market will ever develop in our securities. You may not be able to resell any shares you purchased in this offering. Our Common Stock has never been traded on any exchange or market prior to this offering.

As of December 31, 2010, Empire Global Gaming, Inc.’s net tangible book value was ~~$ 45,577~~$45,577 or $0.0009 per share of Common Stock. Net tangible book value is the aggregate amount of Empire Global Gaming, Inc.’s tangible assets less its total liabilities. Net tangible book value per share represents Empire Global Gaming, Inc.’s total tangible assets less its total liabilities, divided by the number of shares of Common Stock outstanding. After giving effect to the sale of 10,000,000 shares of Common Stock at an offering price of $0.25 per share, application of the estimated net sale proceeds ($2,478,000 after deducting offering expenses of $22,150 resulting in a net price per share of $0.2478 if all shares are sold) Empire Global Gaming, Inc’s net tangible book value as of the closing of this offering would increase from $0.0009 to $0.04241 per share. This represents an immediate increase in the net tangible book value of $0.04142 per share to current shareholders, and immediate dilution of $0.2079 per share to new investors, as illustrated in the following table: (Gross offering share price of $0.25 is reduced to $0.2478 (rounded) after deducting offering expenses.)

If 75% of the offering is sold: 7,500,000 shares @ $0.25 = $1,875,000 ($1,852,850 net proceeds)

The offering of the Shares of Common Stock shall terminate March 1, 2012. We reserve the right to reject any subscription in whole or in part or to allot to any prospective investor less than the number of Shares subscribed for by such investor.

There is no established public market for Empire Global Gaming, Inc.’s Common Stock, and the offering price has been arbitrarily determined. There can be no assurance that a public market for the Common Stock will ever develop.

Nicholas Sorge, Sr. is the founder and current President and Director of Empire Global Gaming, Inc. and has been since his appointment to the Board of Directors on May 11, 2010. He personally created a revolutionary new system for roulette which led him to obtain U.S. Patents pertaining to roulette and other games. He has licensed Empire Global Gaming, Inc. as the exclusive licensee for four of his patents covering fourteen roulette games. For the past 27 years Mr. Sorge has served Pallets R Us, Inc. of Bellport, New York, as its President. Pallets R Us, Inc. is an industrial pallet manufacturer servicing the tri-state area of New York, New Jersey, Connecticut & Pennsylvania since 1984.

Dolores Marsh is the current Secretary, Chief Financial Officer and Director of Empire Global Gaming, Inc. since May 11, 2010. Ms. Marsh is a native of New York and lives in Manhattan. She graduated from NYU in 1959 with a BA in Business. She founded The Media Department of New York in 1980 and has served as its President and CEO for the past thirty years. The Media Department of New York is a successful independent media planning and buying Company with offices in midtown and downtown New York City. The Company works with national advertising agencies and clients offering them complete media capabilities.

The authorized capital stock of Empire Global Gaming, Inc. consists of 980,000,000 shares of Common Stock, $.001 par value per share. Upon consummation of this offering, there will be outstanding 60,000,000 shares of Common Stock.

Holders of Common Stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders, including the election of directors.

Holders of Common Stock do not have subscription, redemption or conversion rights, nor do they have any preemptive rights.

Holders of Common Stock do not have cumulative voting rights, which mean that the holders of more than half of all voting rights with respect to Common Stock can elect all of Empire Global Gaming, Inc’s directors. The Board of Directors is empowered to fill any vacancies on the Board of Directors created by resignations, subject to quorum requirements.

Holders of Common Stock will be entitled to receive such dividends, if any, as may be declared from time to time by the Board of Directors out of funds legally available therefore, and will be entitled to receive, pro rata, all assets of the Company available for distribution to such holders upon liquidation.

All outstanding shares of Common Stock are, and the Common Stock offered, upon issuance and sale, will be, fully paid and non-assessable.

Empire Global Gaming, Inc.’s Common Stock is not listed or quoted at the present time, and there is no present public market for Empire Global Gaming, Inc.’s Common Stock. Empire Global Gaming, Inc. has not yet obtained a market maker who has agreed to file an application for Empire Global Gaming, Inc.’s securities to be quoted on Financial Industry Regulatory Authority (“FINRA”) OTC Bulletin Board, upon the effectiveness of this Registration Statement, but the obtaining of a quotation is subject to FINRA approval, and there can be no assurance that Empire Global Gaming, Inc.’s stock will be quoted on the Bulletin Board. Thus, there can be no assurance that the FINRA will accept Empire Global Gaming, Inc.’s market maker's application on Form 211. Therefore, there can be no assurance that a public market for Empire Global Gaming, Inc.’s Common Stock will ever develop.

As of the date of this prospectus and for the foreseeable future there is no public or private market for our common shares. Nor is there any assurance that a trading market will ever develop, or, if developed, that it will be sustained. A purchaser of shares may, therefore, find it difficult to resell the securities offered herein should he or she desire to do so when eligible for public re-sales. Furthermore, the shares are not marginable and it is unlikely that a lending institution would accept the shares as collateral for a loan. In the event there is no market for our shares, you could suffer a total loss of all monies paid to us for your shares. No assurance can be given that we will be able to successfully complete this initial public offering of our Common Stock and develop and sustain a public market for our Common Stock. We have had discussions with several broker-dealers regarding application for quotation on the OTCBB but we have not selected a broker-dealer to make application as of yet.

When and if we have a market for our Common Stock, the shares will be subject to the Penny Stock Reform Act which may affect your ability to sell your shares in any secondary market.

Penny Stock Reform Act. In October 1990 Congress enacted the Penny Stock Reform Act of 1990 to counter fraudulent practices common in penny stock transactions. Under Rule 3a51-1 of the Exchange Act a security will be defined as a “penny stock” unless it is:

Rule 15g-9 promulgated under the Exchange Act imposes additional sales practice requirements on broker-dealers who sell penny stocks to persons other than established customers. For transactions covered by the rule, the broker-dealer must make a special suitability determination for the purchaser and receive the purchaser's written agreement to the transaction prior to the sale. Consequently, the rule may also affect the ability of purchasers in this offering to sell their securities in any secondary market. Newly adopted regulations will require a two-business day delay prior to execution of a trade in a penny stock by a broker dealer. These requirements may have the effect of reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules.

The transfer agent and registrar for the Common Stock is; American Registrar & Transfer Company, 342 East 900 South, Salt Lake City, UT 84110; telephone (801) 363-9065.

Upon completion of this offering, Empire Global Gaming, Inc. will have 60,000,000 shares of Common Stock outstanding. All shares sold in this offering will be registered. Any new offering of shares by the Company will required to be registered pursuant to the Securities Act of 1933, as amended unless the sale of such shares are exempt from registration. However, any share purchased by an affiliate (in general, a person who is in a control relationship with Empire Global Gaming, Inc.), will be subject to the limitations of Rule 144 promulgated under the Securities Act. Of the 60,000,000 shares of Common Stock that will be outstanding, 41,000,000 shares of restricted Common Stock were issued to our two directors as founders’ shares which may become eligible for resale in 2011 provided rule 144 requirements are met.

Rule 144, as amended effective February 15, 2008, provides that the holding period will decrease to six months after which resale’s can be made by affiliates if current public information is available, subject to volume limitations and manner of sale requirements, and subject to the filing of a Form 144. Resale’s for non-affiliates under the amended Rule can be made after six months and are unlimited so long as current public information exists. After one year non-affiliates need not comply with Rule 144.

Prior to this registration statement, there has been no public trading market for the Common Stock and we cannot predict the effect, if any, that public sales of shares of Common Stock or the availability of shares of Common Stock for sale will have on the market prices of the Common Stock. Nevertheless, the possibility that a substantial amount of Common Stock may be sold in the public market may adversely affect prevailing market prices and could impair our ability to raise capital through the sale of its equity securities.

The Financial Statements of Empire Global Gaming, Inc. as of December 31, 2010 included in this Prospectus and elsewhere in the Registration Statement have been audited by, Paritz & Company, P.A., independent public accountant for Empire Global Gaming, Inc. as set forth in their reports thereon appearing elsewhere herein, and are included in reliance upon such reports, given upon the authority of such firm as experts in accounting and auditing.

Plan of Operations-In General

In connection with the manufacturing, marketing and licensing of the patented roulette games to casinos, the Company has obtained the exclusive rights, through an Exclusive License Agreement (“License Agreement”), to four U.S. Patents related to “roulette” that cover fourteen different roulette games, from the President, Chief Executive Officer and Director of EGGI, Mr. Nicholas Sorge Sr., which entitles the Company to manufacture, market, and license the patented roulette games for a period of ten years, and thereafter, renewable annually, as more particularly described in the Summary of Exclusive License Agreement below. The license of the patents was acquired from Mr. Nick Sorge Sr. at historical cost which was determined to be zero. In order to market and license the roulette games, it is necessary that the Company first obtain a permit from the gaming control board of each state and country where it intends to license the roulette games. Immediately after 10% of the offering is sold, the Company intends to make application to the gaming control board of the State of New Jersey. Thereafter, upon sale of 25% of the offering, the Company will apply to the State of Nevada to obtain such permits. As soon as the Company obtains permits it will commence to market and license the use of the roulette games to the casinos in those states where permits have been obtained. Management of the Company, through inquiries made to various casinos and casino equipment manufacturers, believes that the usual and customary monthly rental rates for various casino games and equipment range from $200 to $500 per month per table. Management has concluded, based on such inquiries, that the Company will be able to obtain a minimum royalty payment from each casino of $200 per roulette table per month. Patent royalty payments differ from equipment rental rates. EGGI is unable to obtain any existing data on royalty payments. The Company believes, because it can find no casino royalty payment data, that rental market rates represent a reasonable basis for expected royalty payments. However, the Company may be unable to achieve royalty rates of from $200 to $500 per month, in which case the royalty payments could be less and therefore the Company would receive less revenue from the royalty agreements than what is anticipated.

The Company has been advised by its legal counsel that the application for permits should take between six and twelve months to complete. It could take longer (see Risk Factor (15) or it might not receive regulatory approval at all. If the Company raises capital from the sale of at least 10% ($250,000) of this offering we will be able to pursue our business plan on a limited basis (see Use of Proceeds). Upon the sale of 10% ($250,000) of its public offering, the Company intends to first file an application to obtain permits that will allow the playing of its roulette games in the State of New Jersey. We have no alternative plan of operation below the 10% funding threshold and if we do not sell 10% of this offering then we will not have enough funds to file with the State of New Jersey and we will have to attempt to borrow money from third parties and continue to try to sell stock to investors until the Company is out of funds at which time the Company will cease operations.

The Company, when and if it obtains permits in New Jersey, would immediately commence its attempts to sell the permitted roulette games to casinos located in that State. Therefore, assuming the permits are obtained one year from application, the time frame for commencing sales of permitted roulette games to casinos in New Jersey would commence approximately one year from the date that the Company has sold at least 10% of its public offering. In the event that the Company was to sell at least 25% of its public offering, then the Company would file for permits with the Nevada Gaming Control Board. That process would also take somewhere between six months and one year to complete. As permits are obtained, our attempts at sales would commence in those jurisdictions. The Company estimates that to commence receiving revenues from royalty agreements from casinos in New Jersey, it will be approximately eighteen months from the time that the application for a permit is filed in that state. Revenues from royalty payments in Nevada are also anticipated to commence about eighteen months from the filing of an application for a permit in that state. The timing of certain business activities and sales may take substantially longer than Management estimates.

The other line of business to be pursued by the Company is the manufacture, marketing and sale of various gaming products consisting of various *Class II and **Class III casino electronic and table games and other related products. They consist of public & casino grade gaming products for roulette, blackjack, craps, baccarat, mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. The Company is actively engaged in selling its 20 page catalog of Class II and Class III gaming items consisting of approximately 195 products on its website. The e-commerce site was opened on December 3, 2010. Gaming items being sold range from $0.25 to $5,700. EGGI’s customers and therefore its primary marketing targets are casinos, party rental companies and public gaming enthusiasts. EGGI has developed its own e-mail list of thousands of targeted customers and that list will be sent out at different intervals, calling attention to the Company’s website and special offers. Our webmaster has arranged priority search engine positioning to attract the public buyers. EGGI’s website is located at: www.empireglobalgaminginc.com. The Company has not had any internet sales as of the date of this Prospectus.

Contemporaneous with the public offering, the Company will continue to promote its website and will attempt to generate revenue through online sales.

Management does not foresee any environmental impacts from the marketing, sale, or licensing of the Company’s products. The Company does not contemplate manufacturing the products to be sold by the Company but intends to sub-contract for manufacture and delivery of products with ACEM Corp. (ACEM). EGGI currently purchases its casino products for both home and industry sales from ACEM. The Company does not have a supply contract with ACEM. It purchases products from ACEM by issuing individual purchase orders for specific products it wants to buy for inventory or for a specific sale. All of the products previously listed in Description of Business are purchased by Company from ACEM. Management has ascertained that products provided by ACEM are readily available from other manufacturers at similar prices.

EGGI currently has no revenue and has net losses consisting of pre-operating and start-up expenses, of $128,432.

EGGI expects e-commerce sales profits to more than offset the “burn rate” of $10,000 (See Cash Flows and Capital Resources for further explanation). Management believes and expects that e-commerce sales will increase in the coming months and by mid-year 2011, the Company’s gross monthly profit is expected to offset the monthly burn rate. Although management is optimistic that e- commerce sales will be sufficient to cover the burn rate, it may be that the Company will be unable to achieve this level of sales as quickly as expected.

Empire Global Gaming, Inc.’s Common Stock is not listed on any recognized exchange or quoted on any quotation medium. There can be no assurance that its Common Stock will ever develop a market. The Company’s auditors have issued a going concern opinion on our audited financial statement that raises substantial doubt as to our ability to continue as a going concern. The Company’s fiscal year end is December 31.

*Class II: small electronic home games (slot machines and roulette wheels under thirty inches in diameter) purchased in retail stores such as Wal-Mart or Target.

**Class III: Casino only.

Casino City (www.casinocity.com/casinos/) reports that there are currently over 5,000 gambling casinos worldwide indicating that EGGI’s market is in over 140 counties worldwide. The Company will purchase for resale from suppliers that manufacture and sell or license gaming hardware to licensees in the United States. Once established, the Company will extend its marketing efforts to other parts of the world.

The main office and manufacturing facility of EGGI is located at 555 Woodside Ave. Bellport, New York 11713. Here, the Company has over 11,000 square feet of manufacturing space available as needed. The offices and required space are provided to EGGI rent free by the Company’s President and CEO, Nicholas Sorge.

Summary of Exclusive License Agreement

The Exclusive License Agreement provides among other things that:

1. The Company will pay to Licensor a royalty equal to 15% to 33% of sales based upon the number of tables sold or licensed to any casino. The sliding scale commences from 1 through 149 tables at 15 % and increases incrementally to 33% for 900 tables or more.

2. The License Agreement may be terminated by Licensor in the event that Licensor is not earning at least $5,000 per month in royalty payments thirty months from the date of May 12, 2010, or Licensor is not earning at least $10,000 a month in royalty payments at four years from May 12, 2010, or Licensor is not earning at least $12,000 per month in royalty payments at five years after May 12, 2010.

3. Failure of Licensor to make any termination as provided in paragraph two above does imply a waiver of Licensor’s right to do so.

4. In the event of any termination of the License Agreement for any reason. Licensee may maintain any tables installed prior to the date of termination for as long as desired provided Licensee continues to pay Licensor the royalty amounts required pursuant to the terms of the License Agreement.

5. Licensor shall have the sole right but not the duty to defend or prosecute patent infringement claims.

6. The 4 roulette patents which are the subject of the Exclusive License Agreement expire on March 24, 2026, February 10, 2027, October 29, 2027 and January 2, 2028.

7. The initial term of the Exclusive License Agreement expires ten years after commencement and automatically renews from year to year thereafter.

8. Licensor may request of Licensee to grant a new third party license covering the licensed patents and we may not unreasonably deny such request to include the resulting modification of the exclusive license agreement to a non-exclusive license with respect to the approved third party and approved country.

The four roulette patents which have been licensed to the Company have changed the game of roulette by moving the location of the numbers as they previously appeared on the roulette wheel and on the roulette table to new and various locations which changes the old sequence of numbers in use prior to the issuance of the patents licensed to the Company. The manufacturing of the tables and roulette wheels will be outsourced to various manufacturers who will construct the tables and roulette wheels to the specifications of the Company. The tables and wheels, as well as other manufactured products, such as poker tables, dice, poker chips and other products in the Company’s catalog, will be outsourced to the same or other manufacturers. The Company intends to sell and distribute its products directly and in particular will enter into royalty agreements directly with casinos for royalty payments for the use of the patented roulette games. However, the casinos may purchase equipment with the new roulette game attributes and the table felt with the new number configurations from their own sources.

Patent # - US 7,588,250 B2 (Expiration Date - March 24, 2026) &

Patent # - US 7,566,056 B2 (Expiration Date - February 10, 2027)

Balanced American Roulette – A Roulette game with 36 numbers being 1-36 plus 0 and 00. 38 numbers on the wheel and board layout. GLI survey vs. Standard American Roulette. Balanced European Roulette – A Roulette game with 36 numbers being1-36 plus a 0. Also, 37 numbers on the wheel and board layout. GLI survey vs. Standard European Roulette.

Patent - # US 7,637,503 B2 (Expiration Date - January 4, 2028)

37 – 38 Number Roulette Layout Digit Bets – Standard American Roulette, Standard European Roulette, Balanced American Roulette, Balanced European Roulette and side bets for Roulette Layout.

Balanced Super 61, 62, 63, and 64 Roulette Digit Bets – Side bets for Super Roulette.

Patent # - US 7,694,971 B2 (Expiration Date - October 29, 2027)

Balanced Super 61, 62, 63, and 64 Roulette – A Roulette game with 60 numbers 1-60 with only a 0 or 0 and 00 or 0 and 00 and 000 or 0 and 00 and 000 and 0000 totaling 61 numbers, 62 numbers, 63 numbers, and 64 numbers total on the wheel and board layout.

Balanced Roulette is an invention consisting of a new arrangement of numbers around the American (double-zero) and European (single-zero) roulette wheels, and corresponding changes in the betting table layout to which numbers are colored red and black.

For further information, reference is made to the Registration Statement and to the exhibits filed therewith. Copies of the complete Registration Statement, including exhibits may be examined at the office of the Securities and Exchange Commission at 100 F Street, NE, Washington, D.C. 20549, through the EDGAR database at www.sec.gov or may be obtained from this office on payment of the usual fees for reproduction. The public may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0300. We are an electronic filer and will file annual, quarterly and other reports with the Securities and Exchange Commission, which will also be available at www.sec.gov.

We presently sell our ancillary gaming products in the United States but contemplate selling and leasing our products worldwide, in the future. The Company intends to first file an application to obtain permits that will allow the playing of its roulette games in the State of New Jersey once 10% of its Offering is sold. In the event that the Company sells at least 25% of its public offering, then the Company will also file for permits with the Nevada Gaming Control Board.

Although the Company has obtained the license for the manufacturing, sale, marketing and licensing of the four roulette patents, the Company has not developed or manufactured any products for license, lease or sale to casinos as of yet. Although the Company is licensed to manufacture patented roulette wheels and tables, it has no intention of doing so now or in the foreseeable future. The licensed games will not be available for sale on our website until approved by the New Jersey Gaming Control Board.

The Company has not, as of yet, arranged for any lines of credit, and we have no commitments, written or oral, from officers, directors or shareholders to provide the Company with advances, loans or other funding for our operations.

Market and Competition.

Casino City (www.casinocity.com/casinos/) reports that there are currently over 5,000 gambling casinos worldwide indicating that EGGI’s market is in over 140 counties worldwide.

Upon obtaining permits in New Jersey, the Company will immediately commence its attempts to sell the permitted roulette games to casinos located in that State. Atlantic City, NJ, has approximately 13 casinos that have an average of 10 roulette games each.

In the event that the Company is successful in selling 25% of its public offering, then the Company would file for permits with the Nevada Gaming Control Board. The market for our licensed gaming products is worldwide and the Company has no competition other than existing games in place being utilized by casinos worldwide.

We also have a worldwide market for our other gaming products consisting of various *Class II and **Class III casino electronic and table games and other related products. They consist of public & casino grade gaming products for roulette, blackjack, craps, baccarat, mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. We have intense competition throughout the world with these products. Our e-commerce website, although “state of the art” faces extreme competition with price being the key to success.

Results of Operations for the period ended December 31, 2010

Empire Global Gaming, Inc. was incorporated on May 11, 2010, and as such has no meaningful results of operations for the period ended December 31, 2010.

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. To date, the Company generated no revenue, is considered a development stage Company, has experienced recurring net operating losses, had a net loss of $128,423 for the period of May 11, 2010 to December 31, 2010 and working capital of $45,577 at December 31, 2010. Because of these factors our auditors have issued a going concern opinion on our audited financial statements that raises substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. We will need to raise funds or implement our business plan to continue operations.

Empire Global Gaming, Inc. had, as of December 31, 2010, had $64,294 in cash. After paying accounts payable of $18,717 and underwriting costs of $22,150, the Company has $23,427 cash on hand. This amount is sufficient to cover our cash requirements for two months from the date of this Prospectus. We have paid for various expenses related to this offering and therefore we anticipate that Empire Global Gaming, Inc. will need a minimum of $100,000 additional capital to satisfy its cash requirements for the next twelve months after taking into account the cash available as of December 31, 2010.

Management believes that the amount of this offering, $2,500,000, is sufficient to implement and fully carry out its business plan and no further funding will be required. However, we must raise at least $100,000 in the next two to twelve months otherwise we may temporarily or permanently have to cease operations. See Risk Factor (6). We cannot be certain that additional financing will be available to us when required on favorable terms or at all. Our inability to obtain adequate capital would limit our ability to achieve the level of corporate growth that we believe to be necessary to succeed in our business or may require us to cease business operations entirely.

Empire Global Gaming, Inc. does not anticipate any further research and development of any products, nor does it expect to incur any research and development costs. Empire Global Gaming, Inc. does not expect the purchase or sale of plant or any significant equipment, and it does not anticipate any change in the number of its employees, with the exception of the fact that it intends to hire additional clerical employees. Empire Global Gaming, Inc. has no current material commitments. Empire Global Gaming, Inc. has generated no revenue since its inception.

Since inception on May 11, 2010, the following transactions, series of similar transactions, currently proposed transactions, or series of currently proposed similar transactions, to which we were or are to be a party, in which the amount involved exceeded either $120,000 or one percent of the average of our total assets at the year end of our last three fiscal years, whichever is less, and in which any director or executive officer, or any security holder who is known to us to own of record or beneficially more than five percent of our Common Stock, or any member of the immediate family of any of the foregoing persons is a party are as follows:

Empire Global Gaming, Inc.’s management received 41,000,000 shares or restricted stock as compensation for contributing the business plan to the Company and for services. These 41,000,000 shares have been accepted as full compensation for management’s past services rendered. Nicholas Sorge, Sr., President and Director received 40,000,000 shares for his services to the Company including developing the business plan for the Company and all other miscellaneous administrative matters on behalf of the Company. Dolores Marsh, Secretary, Chief Financial Officer, Controller and Director received 1,000,000 shares for her services to the Company including developing, along with Nicholas Sorge, Sr., the business plan for the Company, devoting the time and skill necessary to negotiate with various vendors and undertaking various administrative matters on behalf of the Company.

8,000,000 shares of Common Stock were issued for past services rendered to Empire Global Gaming, Inc. are as follows: 100,000 shares to Douglas J. Biloitti valued at $100 for certain legal services; 2,500,000 shares to Henry Casden valued at $2,500 for certain legal services and 2,500,000 shares to Tom Yarbray valued at $2,500 for certain consulting services. 2,900,000 shares to Francine A. Sorge, valued at $2,900, for administrative services. Francine A. Sorge is the wife of Nicholas Sorge, Sr.

7. The initial term of the Exclusive License Agreement expires ten years after the date of the agreement and automatically renews from year to year thereafter.

The following table presents certain information regarding beneficial Ownership of Empire Global Gaming, Inc.’s Common Stock as of ~~March 14,~~April 18, 2011, by (i) each person known by Empire Global Gaming, Inc. to be the beneficial owner of more than 5% of the outstanding shares of Common Stock, (ii) each director of Empire Global Gaming, Inc., (iii) each Named Executive Officer and (iv) all directors and executive officers as a group. Unless otherwise indicated, each person in the table has sole voting and investment power as to the shares shown.

Board of Directors and Stockholders

Empire Global Gaming, Inc.

Las Vegas, Nevada

We have audited the accompanying balance sheet of Empire Global Gaming, Inc. (a development stage Company) as of, December 31, 2010 and the related audited statements of operations and accumulated deficit, changes in stockholders’ deficit and cash flows for the period from inception (May 11, 2010) to December 31, 2010. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as, evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Empire Global Gaming, Inc. (a development stage Company) as of December 31, 2010 the related statement of operation, stockholder deficiency and cash flow for the period from inception (May 11, 2010) to December 31, 2010 in conformity with accounting principles generally accepted in the United States of America.

The accompanying audited balance sheet of Empire Global Gaming, Inc. (a development stage Company) as of December 31, 2010 and the related audited statements of operations and accumulated deficit, changes in stockholders’ deficit and cash flows for the period from inception (May 11, 2010) to, December 31 2010 have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. To date, the Company generated no revenue, is considered a development stage Company, has experienced recurring net operating losses, had a net loss of ~~$86,869~~$128,423 for the period of May 11, 2010 to, December 31 2010 and working capital of ~~$64,294~~$45,577 at December 31, 2010. These factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty

Paritz & Company, P.A.

Hackensack, New Jersey

March 14, 2011

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F-2

EMPIRE GLOBAL GAMING, INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEET

AS OF DECEMBER 31, 2010

(AUDITED)

ASSETS

CURRENT ASSETS:
Cash	$	64,294
Total current assets		64,294

TOTAL ASSETS	$	64,294


LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES:
Accounts payable	$	18,717
Total current liabilities		18,717

TOTAL LIABILITIES		18,717

STOCKHOLDERS’ EQUITY:
Common Stock, $0.001 par value, 980,000,000 shares authorized,
50,000,000 shares issued and outstanding		50,000
Additional paid-in capital		124,000
Accumulated deficit during the development stage		(128,423	)
Total stockholders’ equity		45,577

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	64,294

See Notes to Financial Statements

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F-3

EMPIRE GLOBAL GAMING, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF OPERATIONS AND ACCUMULATED DEFICIT

FROM INCEPTION, MAY 11, 2010 TO DECEMBER 31, 2010

(AUDITED)

REVENUES	$	-

COST OF GOODS SOLD		-

GROSS PROFIT		-

GENERAL & ADMINISTRATIVE EXPENSES:
Bank service charges		337
Business licenses and permits		12,729
Marketing		3,700
Office supplies		1,313
Compensation Expense		89,320
Professional fees		21,024
TOTAL GENERAL & ADMINISTRATIVE EXPENSES		128,423

NET LOSS		(128,423	)

RETAINED EARNINGS, beginning of period		-

ACCUMULATED DEFICIT, end of period	$	(128,423	)


Net loss per common share – basic and diluted	$	(-	)


Weighted average of common shares outstanding		49,805,701

See Notes to Financial Statements

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F-4

EMPIRE GLOBAL GAMING, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF CHANGES IN SHAREHOLDRES’ DEFICIT

FROM INCEPTION, MAY 11, 2010 TO DECEMBER 31, 2010

(AUDITED)

							Accumulated
							Deficit
					Additional		During
	Common Stock				Paid-In		Development
	Shares		Amount		Capital		Stage			Total

Balance Inception May 11, 2010	$	-	$	-	$	-	$	-		$	-

Issuance of Common Stock for
founders shares May 11, 2010		49,000,000		49,000		-					49,000

Sale of Common Stock		1,000,000		1,000		124,000					125,000

Net Loss at December 31, 2010		-		-		-		(128,423	)		(128,423	)

December 31, 2010		50,000,000	$	50,000	$	124,000	$	(128,423	)	$	45,577

See Notes to Financial Statements

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F-5

EMPIRE GLOBAL GAMING, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF CASH FLOWS

FROM INCEPTION, MAY 11, 2010 TO DECEMBER 31, 2010

(AUDITED)

CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$	(128,423	)
Stock for services		49,000
Adjustments to reconcile net loss to net cash
provided by operating activities:
Increase in accounts payable		18,717
Net cash used in operating activities		(60,706	)

CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from issuance of Common Stock		125,000
Net cash provided by financing activities		125,000

NET INCREASE IN CASH		64,294
CASH AT BEGINNING OF THE PERIOD		-
CASH AT END OF PERIOD		64,294

See Notes to Financial Statements

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F-6

EMPIRE GLOBAL GAMING, INC.

(A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Organization

Empire Global Gaming, Inc. was incorporated in the State of Nevada on May 11, 2010 in order to acquire certain U.S Patent license agreements pertaining to roulette and actively engage in the gaming business worldwide and has just recently commenced operations in June, 2010. Empire Global Gaming, Inc. was founded to develop, manufacture and sell Class II & Class III Casino electronic and table games for the general public and casinos worldwide. The Company owns exclusive rights through license agreements to four U.S. Patents consisting of 14 roulette games patents. EGGI also sells a complete line of public & casino grade gaming products for roulette, blackjack, craps, baccarat, mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. These patents are certified by Gaming Laboratories International to minimize any unfairness in the multi-number bets in roulette (American double 0 & European single 0) to both players and casinos. One of the patents controlled by EGGI is for a “new number pattern and board layout” that will insure, the various gaming control boards and commissions in the United States and eventually worldwide, that the highest standards of security and integrity are met.

The Company’s website has been launched (See pages #4 & $30). Empire Global Gaming, Inc. has virtually no operations, assets or revenue and has net losses consisting of pre-operating and start-up expenses, of $128,423. Empire Global Gaming, Inc.’s Common Stock is not listed on any recognized exchange or quoted on any quotation medium. There can be no assurance that its Common Stock will ever develop a market.

Empire Global Gaming, Inc. is controlled by two individuals who devote approximately 25 hours each of their time to the business of Empire Global Gaming, Inc.

The Company currently has limited operations in accordance with Financial Accounting Standard Board Codification (“FASB ASC”) Development Stage Entities topic. The Company has been in the development stage since its formation and has realized no revenues from its operations. The accompanying financial statements have been prepared in accordance with authoritative guidance for development stage entities. A development stage entity is one in which planned principal operations has not commenced or if its operations have commenced, there has been no significant revenues there from.

As used in these Notes to the Financial Statements, the terms the "Company", "we", "us", "our" and similar terms refer to Empire Global Gaming, Inc.

Summary of Significant Accounting Policies

Advertising

The Company expenses advertising when incurred. As of December 31, 2010, the Company has incurred advertising expenses of $3,700.

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F-7

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. However, the majority of our business operates in environments where we pay a fee for a service performed, and therefore the results of the majority of our recurring operations are recorded in our financial statements using accounting policies that are not particularly subjective, nor complex.

Fair value of financial instruments

As required by the Fair Value Measurements and Disclosures Topic of the Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The three levels of the fair value hierarchy are described below:

Level 1

Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2

Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;

Level 3

Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

Income Taxes

Income taxes are provided for using the liability method of accounting in accordance with the Income Taxes Topic of the FASB ASC. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized and when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The computation of limitations relating to the amount of such tax assets, and the determination of appropriate valuation allowances relating to the realizing of such assets, are inherently complex and require the exercise of judgment. As additional information becomes available, we continually assess the carrying value of our net deferred tax assets.

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F-8

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Financial and Concentrations Risk

The Company does not have any concentration or related financial credit risk as of December 31, 2010.

We maintain cash balances at highly-rated financial institutions in various states. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 (a temporary increase which expires December 31, 2013). At December 31, 2010, we had no account balances over federally insured limits.

Fair Value of Financial Instruments

The carrying amounts for the Company’s accounts payable and accrued liabilities approximate fair value due to the short-term maturity of these instruments.

Stock Based Compensation

Stock based compensation is accounted for using the Equity-Based Payments to Non-Employee Topic of the FASB ASC, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We determine the value of stock issued at the date of grant. We also determine at the date of grant the value of stock at fair market value or the value of services rendered (based on contract or otherwise) whichever is more readily determinable.

Shares issued to employees are expensed upon issuance.

Stock based compensation for employees is accounted for using the Stock Based Compensation Topic of the FASB ASC. We use the fair value method for equity instruments granted to employees and will use the Black Scholes model for measuring the fair value of options, if issued. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

Net Loss Per Common Share

Earnings per share is calculated in accordance with the Earnings per Share Topic of the FASB ASC. The weighted-average number of common shares outstanding during each period is used to compute basic earnings (loss) per share. Diluted earnings per share is computed using the weighted average number of shares plus dilutive potential common shares outstanding. Potentially dilutive common shares consist of employee stock options, warrants, and other convertible securities, and are excluded from the diluted earnings per share computation in periods where the Company has incurred net loss. From inception, May 11, 2010, to December 31, 2010, the Company incurred a net loss, resulting in no potentially dilutive common shares.

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F-9

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Statement of Cash Flows

For the purposes of the statement of cash flows, the Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. As of December 31, 2010, the Company had no cash equivalents.

Recently Adopted and Recently Issued Accounting Guidance

Adopted

On May 11, 2010, the Company adopted changes issued by the FASB to the authoritative hierarchy of GAAP. These changes establish the FASB Accounting Standards Codification TM as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with GAAP. Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. The FASB no longer issues new standards in the form of Statements, FASB Staff Positions, or Emerging Issues Task Force Abstracts; instead the FASB issues Accounting Standards Updates. Accounting Standards Updates are not authoritative in their own right as they only serve to update the Codification. These changes and the Codification itself do not change GAAP. Other than the manner in which new accounting guidance is referenced, the adoption of these changes had no impact on the Financial Statements.

In April 2009, the FASB issued authoritative guidance for the “Recognition and Presentation of Other-Than-Temporary Impairments” in order to make existing guidance more operational and to improve the presentation and disclosure of other-than-temporary impairments on debt and equity securities in the financial statements. The Company adopted this guidance on May 11, 2010 and it did not have a material impact on the financial statements.

In April 2009, the FASB issued authoritative guidance for “Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly.” This guidance provides additional direction for estimating fair value in accordance with established guidance for “Fair Value Measurements,” when the volume and level of activity for the asset or liability have significantly decreased. This guidance also includes direction on identifying circumstances that indicate a transaction is not orderly. This guidance is effective for interim and annual reporting periods ending after June 15, 2009. The Company adopted this guidance on May 11, 2010 and it did not have a material impact on the financial statements.

In June 2009, the FASB issued authoritative guidance which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. This guidance applies to both interim financial statements and annual financial statements and is effective for interim or annual financial periods ending after June 15, 2009. This guidance does not have a material impact on our financial statements.

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F-10

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

In January 2010, the FASB issued guidance to amend the disclosure requirements related to recurring and nonrecurring fair value measurements. The guidance requires new disclosures on the transfers of assets and liabilities between Level 1 (quoted prices in active market for identical assets or liabilities) and Level 2 (significant other observable inputs) of the fair value measurement hierarchy, including the reasons and the timing of the transfers. The Company adopted this guidance for the period ended December 31, 2010. The adoption of this guidance does not have a material impact on the Company’s consolidated financial statements.

In February 2010, the FASB issued amended guidance on subsequent events to alleviate potential conflicts between FASB guidance and SEC requirements. Under this amended guidance, SEC filers are no longer required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. This guidance was effective immediately and we adopted these new requirements for the period ended December 31, 2010. The adoption of this guidance did not have a material impact on our financial statements.

Issued

In June 2009, the FASB issued authoritative guidance for “Accounting for Transfers of Financial Assets,” which eliminates the concept of a “qualifying special-purpose entity,” changes the requirements for derecognizing financial assets, and requires additional disclosures in order to enhance information reported to users of financial statements by providing greater transparency about transfers of financial assets, including securitization transactions, and an entity’s continuing involvement in and exposure to the risks related to transferred financial assets. This guidance is effective for fiscal years beginning after November 15, 2009. The Company has adopted this guidance in fiscal 2010 and does not expect that the adoption will have a material impact on the consolidated financial statements.

In June 2009, the FASB issued authoritative guidance amending existing guidance. The amendments include: (1) the elimination of the exemption for qualifying special purpose entities, (2) a new approach for determining who should consolidate a variable-interest entity, and (3) changes to when it is necessary to reassess who should consolidate a variable-interest entity. This guidance is effective for the first annual reporting period beginning after November 15, 2009 and for interim periods within that first annual reporting period. The Company has adopted this guidance in fiscal 2010. The Company does not expect that the adoption will have a material impact on the consolidated financial statements.

In October 2009, the FASB issued changes to revenue recognition for multiple-deliverable arrangements. These changes require separation of consideration received in such arrangements by establishing a selling price hierarchy (not the same as fair value) for determining the selling price of a deliverable, which will be based on available information in the following order: vendor-specific objective evidence, third-party evidence, or estimated selling price; eliminate the residual method of allocation and require that the consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method, which allocates any discount in the arrangement to each deliverable on the basis of each deliverable’s selling price; require that a vendor determine its best estimate of selling price in a manner that is consistent

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F-11

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 1. BASIS OF PRESENTATION AND ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

with that used to determine the price to sell the deliverable on a standalone basis; and expand the disclosures related to multiple-deliverable revenue arrangements. These changes become effective on January 1, 2011. The Company has determined that the adoption of these changes will not have an impact on the consolidated financial statements, as the Company does not currently have any such arrangements with its customers.

NOTE 2. GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. To date, the Company generated no revenue, is considered a development stage Company, has experienced recurring net operating losses, had a net loss of $128,423 for the period of May 11, 2010 to December 31, 2010 and working capital of $45,577 at December 31, 2010. These factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. We will need to raise funds or implement our business plan to continue operations.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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F-12

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 3. INCOME TAXES

We did not provide any current or deferred U.S. federal income tax provision or benefit for the period presented because we have experienced operating losses since inception. Per authoritative guidance pursuant to accounting for income tax and uncertainty in income taxes, when it is more likely than not that a tax asset cannot be realized through future income, the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period.

The components of the Company’s deferred tax asset are as follows as of December 31, 2010:


	December 31, 2010
Net operating loss carry forward at 35%	$	44,948
Valuation allowance		(44,948	)
Net deferred tax asset	$	-

A reconciliation of income taxes computed at the statutory rate to the income tax amount recorded is as follows:


	Since Inception
Tax at statutory rate (35%)	$	44,948
Increase in valuation allowance		(44,948	)
Net deferred tax asset	$	-

At the date of inception, the Company had no gross unrecognized tax benefits that, if recognized, would favorably affect the effective income tax rate in future periods. At December 31, 2010, the amount of gross unrecognized tax benefits before valuation allowances and the amount that would favorably affect the effective income tax rate in future periods after valuation allowances were $0. The Company has not accrued any additional interest or penalties.

Per Internal Revenue Code Section 382, in the event of a change of ownership, the availability of the Company’s net operating loss carry forwards may be subject to an annual limitation against taxable income in future periods, which could substantially limit the eventual utilization of this net operating loss carry forwards. This limitation may not apply pursuant to an ownership change as described in Section 1262 of P.L. 111-5.

The net federal operating loss carry forward will expire in 2030. This carry forward may be limited upon the consummation of a business combination under IRC Section 381 or certain ownership changes, as defined in IRC Section 382.

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F-13

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 3. INCOME TAXES (CONTINUED)

The Company files income tax returns in the United States federal jurisdiction. The Company will file its U.S. federal return for the year ended December 31, 2010 in 2011. Once filed, the 2010 U.S. federal return will be considered as open tax years. No tax returns are currently under examination by any tax authorities. The Company has not accrued any additional interest or penalties or the delinquency of our outstanding tax returns as we have incurred net losses in those periods still outstanding.

NOTE 4. RELATED PARTY TRANSACTIONS

The Company neither owns nor leases any real or personal property.

The officers and directors for the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interest. The Company has not formulated a policy for the resolution of such conflicts.

Empire Global Gaming, Inc.’s management received 41,000,000 shares of restricted stock as compensation for contributing the business plan to the Company services. These 41,000,000 shares have been accepted as full compensation for management's services for the first year of operation. Nicholas Sorge, Sr., President and Director received 40,000,000 shares for his services to the Company including developing the business plan for the Company and other miscellaneous administrative matters on behalf of the Company. Dolores Marsh, Secretary, Chief Financial Officer, Controller and Director received 1,000,000 shares for her services to the Company including developing along with Nicholas Sorge, Sr., the business plan for the Company, devoting the time and skill necessary to negotiate with various vendors and undertaking various administrative matters on behalf of the Company.

Nicholas Sorge, Sr. loaned the Company the sum of $2,000 for monies to use to get the Company started and to pay for various out of pocket expenses. It has been repaid by the Company.

NOTE 5. SUBSEQUENT EVENTS

Management evaluated all activity of the Company through March 14, 2011 (the issue date of the Financial Statements) and noted the no subsequent events that would have a material impact on the financial statements as of and for the period ended December 31, 2010.

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F-14

EMPIRE GLOBAL GAMING, INC.

A Development Stage Company

NOTES TO FINANCIAL STATEMENTS (Continued)

December 31, 2010

NOTE 6. COMMON STOCK

The Company’s authorized Common Stock is 980,000,000 common shares with $0.001 par value.

During the period ended December 31, 2010, 49,000,000 shares were issued to the founders for non-cash consideration and valued at par value of $49,000. Additionally, 1,000,000 common shares were sold and issued to accredited, related and unrelated third party investors valued at $0.125 per share for $125,000 as follows: 384,000.00 shares on June 14, 2010; 413,000.00 shares on June 28, 2010 and 203,000.00 shares on July 12, 2010 .

As of December 31, 2010, the Company has 50,000,000 shares of Common Stock issued and outstanding.

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OUTSIDE BACK PAGE OF PROSPECTUS

Prospective investors may rely only on the information contained in this prospectus. Empire Global Gaming, Inc. has not authorized anyone to provide prospective investors with different or additional information. This Prospectus is not an offer to sell nor is it seeking an offer to buy these securities in any jurisdiction where the offer or sale is not permitted. The information contained in this prospectus is correct only as of the date of this prospectus, regardless of the time of the delivery of this prospectus or any sale of these securities

TABLE OF CONTENTS

Inside Front Page of Prospectus	1
Prospectus Summary	3
Risk Factors	6
Use of Proceeds	15
Determination of Offering Price	17
Dilution	17
Plan of Distribution	18
Legal Proceedings	19
Directors, Executive Officers, Promoters and Control Persons	19
Description of Securities	21
Market for Common Equity and Related Stockholders Matters	22
Interests of Named Experts and Counsel	24
Disclosure of Commission Position on Indemnification for Securities Act Liabilities	25
Description of Business	25
Managements Discussion and Analysis of Financial Condition and Plan of Operation	29
Certain Relationships and Related Party Transactions	31
Executive Compensation	33
Security Ownership of Certain Beneficial Owners and Management	33
Changes In and Disagreements With Accountants	34
Financial Statements	F

There are no broker/dealers employed by Company for the sale of the Shares Offered pursuant to the terms of this Prospectus.

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PART II

INFORMATION NOT REQUIRED IN PROSPECTUS

ITEM 13. OTHER EXPENSES OF ISSUANCE OF AND DISTRIBUTION.

The following table indicates the expenses to be incurred in connection with the offering described in this registration statement, all of which will be paid by Empire Global Gaming, Inc. All amounts are estimates, other than the Securities and Exchange Commission registration fee.

Securities and Exchange Commission registration fee	$	100
Printing and engraving expenses		50
Accounting fees and expenses		10,000
Legal fees and expenses (other than Blue Sky)		10,000
Blue sky fees and expenses (including legal and filing fees)		1,000
Miscellaneous expenses		1,000
Total	$	22,150

ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS.

The statutes, charter provisions, bylaws, contracts or other arrangements under which controlling persons, directors or officers of the registrant are insured or indemnified in any manner against any liability which they may incur in such capacity are as follows:

Section 78.751 of the Nevada Business Corporation Act provides that each corporation shall have the following powers regarding indemnification:

A corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the corporation, by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with the action, suit or proceeding if he acted in good faith and in a manner which he reasonably believed to be in or not opposed to the best interest of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, does not, of itself create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, and that, with respect to any criminal action or proceeding, he had reasonable cause to believe that his conduct was unlawful.

A corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred by him in connection with the defense or settlement of the action or suit if he acted in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals there from, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or other court of competent jurisdiction, determines upon application that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity such expenses as the court deems proper.

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To the extent that a director, officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding referred to in subsections 1 and 2, or in defense of any claim, issue or matter therein, he must be indemnified by the corporation against expenses, including attorneys' fees, actually and reasonably incurred by him in connection with the defense.

Any indemnification under subsections 1 and 2, unless ordered by a court or advanced pursuant to subsection 5, must be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination must be made:

a)	By the stockholders;

b)	By the board of directors by majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding;

If a majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding so orders, by independent legal counsel, in a written opinion; or if a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion.

The certificate or articles of incorporation, the bylaws or an agreement made by the corporation may provide that the expenses of officers and directors incurred in defending a civil or criminal action, suit or proceeding must be paid by the corporation 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 is not entitled to be indemnified by the corporation. The provisions of this subsection do not affect any rights to advancement of expenses to which corporate personnel other than directors or officers may be entitled under any contract or otherwise by law.

5)	The indemnification and advancement of expenses authorized in or ordered by a court pursuant to this section:

Does not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under the certificate or articles of incorporation or any bylaw, agreement, vote of stockholders of disinterested directors or otherwise, for either an action in his official capacity or an action in another capacity while holding his office, except that indemnification, unless ordered by a court pursuant to subsection 2 or for the advancement of expenses made pursuant to subsection 5, may not be made to or on behalf of any director or officer if a final adjudication establishes that his acts or omissions involved intentional misconduct, fraud or a knowing violation of the law and was material to the cause of action.

b)	Continues for a person who has ceased to be a director, officer, employee or agent and inures to the benefit of the heirs, executors and administrators of such a person.

Article X of our Bylaws also provides specific indemnification provisions for our officers, directors, employees and or agents to the fullest extent of the law.

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ITEM 15. RECENT SALES OF SECURITIES

Empire Global Gaming, Inc.’s management received 41,000,000 shares of restricted stock as compensation for contributing the business plan to the Company and for services. These 41,000,000 shares have been accepted as full compensation for management's services for the first year of operation. These shares were valued at par value of $0.001.

Nicholas Sorge, Sr., President, acquired 40,000,000 shares of Common Stock on May 11, 2010. Dolores Marsh, Chief Financial Officer, acquired 1,000,000 shares of Common Stock on May 11, 2010. The shares were sold to said officers pursuant to an exemption from registration under Nevada law and pursuant to Section 4(2) of the Securities Act of 1933. The sale of stock was exempt from registration because the Common Stock was sold to officers and directors and not sold to members of the public. The Common Stock was sold by the Company to each of the officers in consideration for services provided to the Company in developing the business plan and for serving as officers and directors of the Company and for certain services to be provided as needed.

1,000,000 common shares were sold and issued to accredited, related and unrelated third party investors valued at $0.125 per share for $125,000 as follows: 384,000.00 shares on June 14, 2010; 413,000.00 shares on June 28, 2010 and 203,000.00 shares on July 12, 2010.

The shares were sold pursuant to an exemption from registration under New York and New Jersey law and pursuant to section 4(2) of the Securities Act of 1933. 8,000,000 shares were issued for past services rendered to Empire Global Gaming, Inc. to four other individuals on July 28, 2010.

ITEM 16. EXHIBITS

Exhibit Number	Exhibit Name
3.1	Articles of Incorporation
3.2	Bylaws
4.1	Specimen Stock Certificate
5.1	Opinion and Consent of Henry C. Casden, Esq.
10.1	Material Agreements, Exclusive License Agreement and Patents
23.1	Consent of Independent Accountant
23.2	Consent of Henry C. Casden (Contained in Exhibit 5.1)
99.1	Subscription Agreement

ITEM 17. UNDERTAKINGS.

a.	The undersigned registrant hereby undertakes:

1.	To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

i.	To include any prospectus required by Section 10 (a)(3) of the Securities Act of 1933;

ii.

To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. 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 end 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 volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.

iii.	To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

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3.	To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

4.	That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

A.	Each prospectus filed by the registrant shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

Each prospectus required to be filed as part of a registration statement in reliance on Rule 430B relating to an offering for the purpose of providing the information required by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date; or

ii.

Each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

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That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

i.	Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

ii.	Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

iii.	The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

iv.	Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

In the event the registrant requests acceleration of effective date or filing of registration statement becoming effective upon filing then the registrant undertakes to advise you as follows:

If any provision or arrangement exists whereby the registrant may indemnify a director, officer or controlling person of the registrant against liabilities arising under the Securities Act, or

There is no underwriter.

The benefits of such indemnification are not waived by such persons:

Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Act and will be governed by the final adjudication of such issue.

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SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registrant statement to be duly signed on its behalf by the undersigned, thereunto duly authorized in the City of Bellport, State of New York, on April 7, 2011.

EMPIRE GLOBAL GAMING, INC.

By: /s/ Nicholas Sorge, Sr.,

Nicholas Sorge, Sr.,

Principal Executive Officer, President and Director

Date: April 7,18 , 2011

By: /s/ Dolores Marsh

Dolores Marsh,

Principal Financial Officer, Controller, Secretary/Treasurer and Director

Date: April 718 , 2011.

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

NAME	TITLE	DATE

/s/ Nicholas Sorge, Sr.,	Principal Executive Officer, President and Director	April 7,18, 2011
Nicholas Sorge, Sr.

/s/ Dolores Marsh	Principal Financial Officer, Controller, Secretary/Treasurer and Director	April 7,18, 2011
Dolores Marsh

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Nevada	5451	27-2529852
(State or jurisdiction of	(Primary Standard Industrial	(I.R.S. Employer
incorporation or organization)	Classification Code Number)	Identification Number)

Title of each class of securities to be registered	Number to be registered (1)		Proposed maximum offering price per unit		Proposed maximum aggregate offering price(2)		Amount of registration fee(3)

Common Stock, par value $0.001		10,000,000	$	0.25 per share	$	2,500,000	$	178.25
TOTAL		10,000,000			$	2,500,000

PROSPECTUS SUMMARY	3

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS	5

RISK FACTORS	6

USE OF PROCEEDS	15

DETERMINATION OF OFFERING PRICE	17

DILUTION	17

PLAN OF DISTRIBUTION	18

LEGAL PROCEEDINGS	19

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS	19

DESCRIPTION OF SECURITIES	21

MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS	22

INTERESTS OF NAMED EXPERTS	24

DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION	25

DESCRIPTION OF BUSINESS	25

MANAGEMENT’S DISCUSSION AND ANAYLSIS OF FINANCIAL CONDITION AND PLAN OF OPERATION	29

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS	31

EXECUTIVE COMPENSATION	33

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS	33

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	34

FINANCIAL STATEMENTS	F

Common Stock Offered	Up to 10,000,000 shares @ $0.25 per share

Common Stock Outstanding after the Offering	60,000,000 shares (1)

Use of Proceeds	Working Capital

Symbol	None

Risk Factors	The Shares of Common Stock offered involves a high degree of risk and immediate substantial dilution. See "Risk Factors"

Term of offering	Until March 1, 2012

No Symbol for Common Stock	There is no trading market for our Common Stock. We intend to apply for a quotation on the Over-the-Counter Bulletin Board. We will require the assistance of a FINRA Member market- maker to apply for quotation but there is no guarantee that a market-maker will agree to assist us.

	~~(Unaudited )~~(Unaudited) Since Inception (May 11, 2010) and
	For the Period Ended
Statements of Operations Information	December 31, 2010
Total sales revenues	$	-0-
General and administrative expenses		128,423
Interest expense		-0-
Net (Loss)		(128,423	)
Net Loss Per Share		(0.00	)
Weighted Average Shares Outstanding		49,805,701

	Price to the public		Underwriting Discounts and Commissions (2)		Proceeds to the Company (1)
Per Share	$	0.25	$	0.00	$	0.25
Total	$	2,500,000	$	0.00	$	2,500,000

	(Unaudited )			(Unaudited)
Balance Sheet Information	December 31, 2010			December 31, 2010
Current Assets	$	64,294		$	64,294
Fixed Assets/Property		-			-
Total Assets		64,294			64,294
Current Liabilities		18,717			18,717
Total Liabilities		18,717			18,717
Accumulated Deficit		(128,423	)		(128,423	)
Total Stockholders’ Equity		45,577			45,577

		10%			25%		50%		75%		100%

Construction of prototypes		-0-			85,000		250,000		250,000		250,000
Advertising		-0-			-0-		70,000		95,000		120,000
Legal & Accounting – SEC		12,000	(1)		60,000		60,000		60,000		60,000
Legal – Gaming Licenses (NJ)		100,000			100,000		100,000		100,000		100,000
Legal – Gaming Licenses (NV)		0			100,000		100,000		100,000		100,000
Website		6,000	(1)		25,000		35,000		40,000		40,000
General & Administrative		6,000	(1)		15,000		210,000		240,000		240,000
Gaming Consultants		100,000			200,000		200,000		200,000		200,000
Working capital		3,850			17,850		202,850		767,850		1,367,850
Net Proceeds	$	227,850		$	602,850	$	1,227,850	$	1,852,850	$	2,477,850

Name	Age	Position	Director Since
Nicholas Sorge, Sr.	46	President & Director	May 2010
Dolores Marsh	68	Secretary, Chief Financial Officer & Director	May 2010

Name and principal position	Year	Salary		Bonus		Stock awards			Option awards		Non-equity incentive plan compensation		Change in pension value and nonqualified deferred compensation earnings		All other compensation		Total
(a)	(b)	(c)		(d)		(e)			(f)		(g)		(h)		(i)		(j)
Nicholas Sorge, Sr. President	2010		0		0	$	40,000	(1)		0		0		0		0	$	40,000

Dolores Marsh Chief Financial Officer	2010		0		0	$	1,000	(1)		0		0		0		0	$	1,000

Name and Address of Beneficial Owner	Shares Beneficially Owned		Percent Before Offering			Percent After Offering
Nicholas Sorge, Sr. 555 Woodside Ave. Bellport New York 11713		40,000,000		80	%		67	%

Dolores Marsh 555 Woodside Ave. Bellport New York 11713		1,000,000		0.05	%		0.02	%

Officers and Directors as a Group		41,000,000		80.05	%		67.02	%

��	Report of Independent Registered Public Accounting Firm	F-1

	Balance Sheet – December 31, 2010	F-2

	Statement of Operations for the period May 11, 2010 (Inception) to December 31, 2010	F-3

	Statement of Changes in Stockholders’ Deficit for the period May 11, 2010 (Inception) to December 31, 2010	F-4

	Statement of Cash Flows for the period May 11, 2010 (Inception) to December 31, 2010	F-5

	Notes to the Financial Statements	F-6