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


                                   FORM 10-QSB

(Mark One)

[X]      QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
         ACT OF 1934
         For the quarterly period ended SEPTEMBER 30, 2003

[ ]      TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE EXCHANGE ACT
         For the transition period from ________ to ___________

                        Commission file number: 000-50077

                              LINK PLUS CORPORATION
        (Exact name of small business issuer as specified in its charter)

                   DELAWARE                           52-1018174
       (State or other jurisdiction of     (IRS Employer Identification No.)
        incorporation or organization)

                     P.O. BOX 1340, ELLICOTT CITY, MD 21041
                    (Address of principal executive offices)

                                 (410) 203-9770
                           (Issuer's telephone number)

                                 NOT APPLICABLE
              (Former name, former address and former fiscal year,
                          if changed since last report)

     Check whether the issuer (1) filed all reports required to be filed by
           Section 13 or 15(d) of the Exchange Act during the past 12
     months (or for such shorter period that the registrant was required to
           file such reports), and (2) has been subject to such filing
                requirements for the past 90 days. Yes [X] No [ ]

        The issuer had 20,282,520 shares of its common stock outstanding
                            as of November 18, 2003.

<PAGE>

                              LINK PLUS CORPORATION
                              INDEX TO FORM 10-QSB

                FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2003


                         PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements (Unaudited)

         Condensed Consolidated Balance Sheets:
                  September 30, 2003 and March 31, 2003

         Condensed Consolidated Statements of Losses:
                  For the three and six months ended September 30, 2003 and 2002

         Condensed Consolidated Statements of Cash Flows:
                  For the six months ended September 30, 2003 and 2002

         Notes to Unaudited Condensed Consolidated Financial Information

Item 2.  Management's Discussion and Analysis or Plan of Operation

Item 3.  Controls and Procedures

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

Item 2.  Changes in Securities

Item 3.  Defaults Upon Senior Securities

Item 4.  Submission of Matters to a Vote of Security Holders

Item 5.  Other Information

Item 6.  Exhibits and Reports on Form 8-K

SIGNATURES







                                       2

<PAGE>

                              LINK PLUS CORPORATION
                      CONDENSED CONSOLIDATED BALANCE SHEETS

<TABLE>
<CAPTION>
                                                                       SEPTEMBER 30, 2003     MARCH 31, 2003
                                                                       ------------------     --------------
                                                                           (UNAUDITED)           (AUDITED)
<S>                                                                    <C>                    <C>
 ASSETS
 Current Assets:
 Cash and cash equivalents                                             $            372       $          -
                                                                       -----------------      -------------
 Total Current Assets                                                               372                  -

 Property, Plant and Equipment, net of accumulated
 depreciation of $488,043 and $487,490 at September 30, 2003
 and March 31, 2003, respectively                                                 2,137              2,690
                                                                       -----------------      -------------
                                                                       $          2,509       $      2,690
                                                                       =================      =============


 LIABILITIES AND DEFICIENCY IN STOCKHOLDERS' EQUITY

 Current Liabilities:
 Accounts payable                                                      $        629,755      $     622,078
 Accrued liabilities                                                          1,166,188            996,070
 Notes payable-current portion                                                  322,338            330,838
                                                                       -----------------     --------------
 Total Current Liabilities                                                    2,118,281          1,948,986

 Deferred revenue                                                               200,000            200,000


 Commitments and Contingencies                                                        -                  -

 Deficiency in Stockholders' Equity:
 Common stock, par value $.005 per share; 50,000,000 shares
 authorized; 20,282,520 and 20,194,269 shares issued and
 outstanding at September 30, 2003 and March 31, 2003, respectively             101,413            100,971

 Additional paid-in-capital                                                  10,909,126         10,745,066

 Accumulated deficit                                                        (13,326,311)       (12,992,333)
                                                                       -----------------     --------------
                                                                             (2,315,772)        (2,146,296)
                                                                       -----------------     --------------
 Total Liabilities and Deficiency in Stockholders' Equity              $          2,509      $       2,690
                                                                       =================     ==============

</TABLE>

         See accompanying notes to the unaudited condensed consolidated
                              financial information



                                       3


<PAGE>
                              LINK PLUS CORPORATION
                   CONDENSED CONSOLIDATED STATEMENTS OF LOSSES
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                Three Months Ended                   Six Months Ended
                                                   September 30,                       September 30,
                                              2003              2002               2003             2002
                                              ----              ----               ----             ----
<S>                                      <C>               <C>               <C>                <C>
REVENUES:
    Product sales                        $          -      $          -      $           -      $           -
    Royalty sales                                   -             9,455                  -             17,474
                                         -------------     -------------     --------------     --------------
                                                    -             9,455                  -             17,474
Operating Expenses:
Selling, general and administrative           136,085           598,259            310,034            827,015
Depreciation                                      553                76                553                 76
                                         -------------     -------------     --------------     --------------
Total Operating Expense                       136,638           598,335            310,587            827,091

LOSS FROM OPERATIONS                         (136,638)         (588,880)          (310,587)         (809,617)


Interest income (expense), net                 (8,055)          (15,087)           (23,391)     $    (31,958)
                                         -------------     -------------     --------------     -------------

Net loss before income taxes                 (144,693)         (603,967)          (333,978)         (841,575)

Income (taxes) benefit                              -                 -                  -                 -
                                         -------------     -------------     --------------     -------------
NET LOSS                                 $   (144,693)     $   (603,967)     $    (333,978)     $   (841,575)
                                         =============     =============     ==============     =============

Loss Per Common Share (Basic and
Assuming Dilution                        $      (0.01)     $      (0.03)     $       (0.02)     $      (0.05)
                                         =============     =============     ==============     =============

Weighted Average Shares Outstanding
(Basic and Diluted)                        20,258,928        18,801,336         20,235,501        18,507,898

</TABLE>


         See accompanying notes to the unaudited condensed consolidated
                              financial information


                                       4

<PAGE>
                              LINK PLUS CORPORATION
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)
<TABLE>
<CAPTION>
                                                                          Six Months Ended September 30,
                                                                             2003                2002
                                                                             ----                ----
<S>                                                                     <C>                 <C>
Cash flows from operating activities:
Net loss                                                                $   (333,978)       $   (841,575)
Adjustments to reconcile net loss to net cash (used in) operating
activities:

      Depreciation                                                               553                  76
      Common stock issued for services and compensation                      152,502             915,298
      Common stock issued in exchange for loan incentive                           -              20,000
Increase / decrease in:
      Accounts payable and accrued expenses                                  177,795            (311,521)
                                                                        -------------       -------------
Net cash (used in) operating activities                                       (3,128)           (217,722)

Cash flows from investing activities:
      Capital expenditures                                                         -              (3,319)
                                                                        -------------       -------------
Net cash (used in) investing activities                                            -              (3,319)

Cash flows from financing activities:

      Proceeds from issuance of common stock                                  12,000             111,020
      Proceeds from common stock subscribed                                        -              96,766
      Proceeds from (repayments of) notes payable                             (8,500)             29,847
                                                                        -------------       -------------
Net cash provided by financing activities                                      3,500             237,633


Net increase in cash and cash equivalents                                        372              16,592


Cash and cash equivalents at beginning of period                                   -                   -
                                                                        -------------       -------------

Cash and cash equivalents at end of period                              $        372        $     16,592
                                                                        =============       =============

Supplemental Disclosures of Cash Flow Information:
Cash paid during period for interest                                    $          -                   -
Cash paid during period for income taxes                                           -                   -
Common stock issued for services and compensation                            152,502             915,298
Common stock issued in exchange for debt and accrued interest                      -              77,334
Common stock issued in exchange for inventory                                      -             338,718
Common stock issued in exchange for loan incentive                                 -              20,000

</TABLE>



         See accompanying notes to the unaudited condensed consolidated
                              financial information

                                       5
<PAGE>

                              LINK PLUS CORPORATION
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003
                                   (UNAUDITED)

NOTE A - SUMMARY OF ACCOUNTING POLICIES

GENERAL

The accompanying  unaudited condensed financial statements have been prepared in
accordance with the instructions to Form 10-QSB,  and therefore,  do not include
all the information  necessary for a fair  presentation  of financial  position,
results of operations and cash flows in conformity  with  accounting  principles
generally  accepted  in the  United  States of  America  for a  complete  set of
financial statements.

In the opinion of management,  all adjustments  (consisting of normal  recurring
accruals) considered  necessary for a fair presentation have been included.  The
results from  developmental  stage  operations  for the  six-month  period ended
September  30, 2003 are not  necessarily  indicative  of the results that may be
expected for the year ended March 31, 2004. The unaudited condensed consolidated
financial  statements  should be read in  conjunction  with the  March 31,  2003
financial  statements and footnotes thereto included in the Company's Securities
and Exchange Commission Form 10-KSB.

BUSINESS AND BASIS OF PRESENTATION

Link Plus Corporation (the  "Company"),  was incorporated  under the laws of the
State of Delaware and is a developer and seller of  communication  equipment and
communication enhancement products.

The consolidated  financial  statements  include the accounts of the Company and
its wholly owned  subsidiary,  Link Plus  International,  Inc.  All  significant
intercompany  transactions and balances have been eliminated in the consolidated
financial statements.

RECLASSIFICATION

Certain  reclassifications  have been made to conform to prior  periods' data to
the  current  presentation.  These  reclassifications  had no effect on reported
losses.

STOCK BASED COMPENSATION

In December  2002,  the FASB issued SFAS No. 148,  "Accounting  for  Stock-Based
Compensation-Transition and Disclosure-an amendment of SFAS 123." This statement
amends SFAS No.  123,  "Accounting  for  Stock-Based  Compensation,"  to provide
alternative methods of transition for a voluntary change to the fair value based
method of accounting for stock-based employee  compensation.  In addition,  this
statement  amends  the  disclosure  requirements  of  SFAS  No.  123 to  require
prominent  disclosures in both annual and interim financial statements about the
method of accounting for stock-based employee compensation and the effect of the
method used on reported  results.  The Company has chosen to continue to account
for stock-based  compensation using the intrinsic value method prescribed in APB
Opinion No. 25 and related  interpretations.  Accordingly,  compensation expense
for stock options is measured as the excess, if any, of the fair market value of
the  Company's  stock at the date of the grant  over the  exercise  price of the
related option. The Company has adopted the annual disclosure provisions of SFAS
No. 148 in its  financial  reports for the year ended March 31, 2003 and for the
subsequent periods.



                                       6


<PAGE>

                              LINK PLUS CORPORATION
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003
                                   (UNAUDITED)

NOTE A - SUMMARY OF ACCOUNTING POLICIES

STOCK BASED COMPENSATION (CONTINUED)

Had compensation  costs for the Company's stock options been determined based on
the fair value at the grant dates for the  awards,  the  Company's  net loss and
losses per share would have been as follows:

<TABLE>
<CAPTION>
                                                                              For the six month ended
                                                                                    September 30,
                                                                              2003                2002
                                                                              ----                ----
<S>                                                                      <C>                 <C>
Net loss - as reported                                                   $   (333,978)       $   (841,575)
Add:  Total stock based employee compensation expense as
reported under intrinsic value method (APB. No. 25)                                 -                   -
Deduct:  Total stock based employee compensation expense as
reported under fair value based method (SFAS No. 123)                               -                   -
                                                                         -------------       --------------
Net loss - Pro Forma                                                     $   (333,978)       $    (841,575)
Net loss attributable to common stockholders - Pro forma                 $   (333,978)       $    (841,575)
Basic (and assuming dilution) loss per share - as reported               $      (0.02)       $       (0.05)
Basic (and assuming dilution) loss per share - Pro forma                 $      (0.02)       $       (0.05)
</TABLE>

NEW ACCOUNTING PRONOUNCEMENTS

In April 2003,  the FASB issued  Statement  of  Financial  Accounting  Standards
(SFAS) No. 149, AMENDMENT OF STATEMENT 133 ON DERIVATIVE INSTRUMENTS AND HEDGING
ACTIVITIES.  SFAS  149  amends  SFAS No.  133 to  provide  clarification  on the
financial  accounting  and  reporting  of  derivative  instruments  and  hedging
activities and requires that contracts with similar characteristics be accounted
for on a  comparable  basis.  The  provisions  of  SFAS  149 are  effective  for
contracts  entered  into or  modified  after  June  30,  2003,  and for  hedging
relationships  designated after June 30, 2003. The adoption of SFAS 149 will not
have a material  impact on the  Company's  results of  operations  or  financial
position.

In May 2003,  the FASB  issued SFAS No. 150,  ACCOUNTING  FOR CERTAIN  FINANCIAL
INSTRUMENTS  WITH  CHARACTERISTICS  OF BOTH  LIABILITIES  AND  EQUITY.  SFAS 150
establishes standards on the classification and measurement of certain financial
instruments with  characteristics of both liabilities and equity. The provisions
of SFAS 150 are  effective for  financial  instruments  entered into or modified
after May 31, 2003 and to all other  instruments  that exist as of the beginning
of the first interim  financial  reporting period beginning after June 15, 2003.
The  adoption  of SFAS  150 will not have a  material  impact  on the  Company's
results of operations or financial position.

NOTE B - CAPITAL STOCK

The Company is authorized to issue 50,000,000 shares of common stock with $0.005
par value per share. As of September 30 2003 and March 31, 2003, the Company has
issued  and  outstanding  20,282,520  and  20,194,269  shares of  common  stock,
respectively.

                                       7

<PAGE>
                              LINK PLUS CORPORATION
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003
                                   (UNAUDITED)

NOTE B - CAPITAL STOCK (CONTINUED)

On October 1, 2002,  the  Company  declared a 2-for-1  stock split on its common
stock. All common stock share information has been adjusted retroactively in the
accompanying consolidated financial statements for all periods presented.

For the period  ended  September  30, 2003,  the Company  issued an aggregate of
76,251  shares of the  Company's  common  stock to  employee  and members of the
Company's  Board of Directors in exchange for services  provided to the Company.
The Company valued the shares issued at $152,502,  which  approximated  the fair
value of the shares  issued during the period the services  were  rendered.  The
compensation  costs charged to income during the period ended September 30, 2003
were $152,502. Additionally, the Company issued 12,000 shares of common stock to
accredited investors in exchange for $12,000, net of costs and fees.

NOTE C - STOCK OPTIONS AND WARRANTS

OPTIONS

The  following  table  summarizes  the  changes in options  outstanding  and the
related  prices  for  the  shares  of  the  Company's  common  stock  issued  to
shareholders and employees at September 30, 2003.

<TABLE>
<CAPTION>
                     OPTIONS OUTSTANDING                                  OPTIONS EXERCISABLE
                     -------------------                                  -------------------
                                              WEIGHTED
                                              AVERAGE                   NUMBER         WEIGHTED AVERAGE
                                             REMAINING                EXERCISABLE       EXERCISE PRICE
                            NUMBER       CONTRACTUAL LIFE             -----------       --------------
   EXERCISE PRICES:       OUTSTANDING         (YEARS)
   ---------------        -----------         -------
<S>                       <C>                 <C>                     <C>                     <C>
             $1.00         1,950,000            2.25                   1,950,000              $1.00
             $1.00            20,000            2.35                      20,000              $1.00
             $1.00           100,000            1.05                     100,000              $1.00
             $1.00           712,008           17.95                     712,008              $1.00
                          ----------           -----                  ----------              -----
                           2,782,008            6.25                   2,782,008              $1.00
                          ==========           =====                  ==========              =====
</TABLE>

Transactions  involving  the  Company's  options  issuances  are  summarized  as
follows:

                                                NUMBER OF      WEIGHTED AVERAGE
                                                 SHARES         EXERCISE PRICE
                                                 ------         --------------
   Outstanding at March 31, 2001                2,070,000          $   1.00
                                               ==========          ========
   Granted                                        712,008              1.00
   Exercised                                            -                 -
   Cancelled                                            -                 -
                                               ----------          --------
   Outstanding at March 31, 2002                2,782,008          $   1.00
                                               ==========          ========
   Granted                                              -                 -
   Exercised                                            -                 -
   Cancelled                                            -                 -
                                               ----------          --------
   Outstanding at March 31, 2003                2,782,008          $   1.00
                                               ==========          ========
   Granted                                              -                 -
   Exercised                                            -                 -
   Cancelled                                            -                 -
                                               ----------          --------
   Outstanding at September 30, 2003            2,782,008          $   1.00
                                               ==========          ========


                                       8

<PAGE>

                              LINK PLUS CORPORATION
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2003
                                   (UNAUDITED)

NOTE C - STOCK OPTIONS AND WARRANTS (CONTINUED)

OPTIONS (CONTINUED)

All options granted to non-employees are non-compensatory and exercise prices of
options are higher than the fair market value of the Company's common stock, and
thus none was charged to operations for the period ended  September 30, 2003 and
2002.  There were no awards of employee  stock options  issued during the period
ended September 30, 2003 and 2002. If the Company  recognized  compensation cost
for the  employee  stock  option  plan in  accordance  with  SFAS No.  123,  the
Company's  pro forma net loss and net loss per share would have been  $(333,978)
and $(.02) for the period ended September 30, 2003 and $(841,575) and $(.05) for
the period ended September 30, 2002.

WARRANTS

The  following  table  summarizes  the changes in warrants  outstanding  and the
related  prices  for  the  shares  of  the  Company's  common  stock  issued  to
shareholders and employees at September 30, 2003.

<TABLE>
<CAPTION>
                     WARRANTS OUTSTANDING                                  WARRANTS EXERCISABLE
                     --------------------                                  --------------------
                                              WEIGHTED
                                              AVERAGE                   NUMBER         WEIGHTED AVERAGE
                                             REMAINING                EXERCISABLE       EXERCISE PRICE
                            NUMBER       CONTRACTUAL LIFE             -----------       --------------
   EXERCISE PRICES:       OUTSTANDING         (YEARS)
   ---------------        -----------         -------
<S>                       <C>                   <C>                     <C>                  <C>
            $1.00              55,500           0.65                        55,500           $1.00
            $1.00           1,699,802           1.45                     1,699,802           $1.00
                          -----------           ----                    ----------           -----
                            1,755,302           1.45                     1,755,302           $1.00
                          ===========           ====                    ==========           =====
</TABLE>

Transactions  involving  the  Company's  warrant  issuances  are  summarized  as
follows:

                                               NUMBER OF      WEIGHTED AVERAGE
                                                SHARES         EXERCISE PRICE
                                                ------         --------------
   Outstanding at March 31, 2001               1,034,700         $   1.00
                                              ==========         ========
   Granted                                        30,000             1.00
   Exercised                                           -                -
   Cancelled                                           -                -
                                              ----------         --------
   Outstanding at March 31, 2002               1,064,700         $   1.00
                                              ==========         ========
   Granted                                       690,602             1.01
   Exercised                                           -                -
   Cancelled                                           -             1.00
                                              ----------         --------
   Outstanding at March 31, 2003               1,755,302         $   1.00
                                              ==========         ========
   Granted                                             -                -
   Exercised                                           -                -
   Cancelled                                           -             1.00
                                              ----------         --------
   Outstanding at September 30, 2003           1,755,302         $   1.00
                                              ==========         ========

For the period  ended  September  30,  2003 and 2002,  all  warrants  granted to
non-employees  are  non-compensatory  and exercise  prices of options are higher
than the fair market  value of the  Company's  common  stock,  and thus none was
charged to operations for the period ended September 30, 2003 and 2002.


                                       9


<PAGE>

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

The following  Management  Discussion and Analysis should be read in conjunction
with the Company's  audited Financial  Statements and Notes thereto,  along with
the audited  financial  statements for the year ended March 31, 2003 included in
the Form 10-KSB filed with the Securities and Exchange  Commission on August 27,
2003.

This Form 10-QSB contains certain forward-looking  statements within the meaning
of the Private Securities Litigation Reform Act of 1995. All statements included
herein that address activities, events or developments that the Company expects,
believes,  estimates,  plans, intends, projects or anticipates will or may occur
in  the  future,  are  forward-looking  statements.  Actual  events  may  differ
materially from those anticipated in the forward-looking  statements.  Important
risks  that  may  cause  such  a  difference   include:   general  domestic  and
international  economic  business  conditions,   increased  competition  in  the
Company's  markets and  products.  Other factors may include,  availability  and
terms of  capital,  and/or  increases  in  operating  and supply  costs.  Market
acceptance  of  existing  and  new  products,   rapid   technological   changes,
availability  of  qualified  personnel  also  could be  factors.  Changes in the
Company's  business  strategies and development  plans and changes in government
regulation  could adversely  affect the Company.  Although the Company  believes
that the assumptions underlying the forward-looking  statements contained herein
are  reasonable,  any of the  assumptions  could be inaccurate.  There can be no
assurance that the forward-looking statements included in this filing will prove
to be  accurate.  In  light of the  significant  uncertainties  inherent  in the
forward-looking  statements  included herein,  the inclusion of such information
should not be regarded as a  representation  by the Company that the  objectives
and expectations of the Company would be achieved.

PLAN OF OPERATION

The  Company's  financial  condition  is the  result of a  restructuring  of the
Company  from  primarily  a U. S.  government  contractor  to a high  technology
company based on linked  compressor and expander  (Lincompex)  technology.  This
restructuring  began in 1988 using the cash of the Company,  outside investment,
and a  strategic  partnership  with  TRW,  Inc.  to  finance  the  research  and
development  (R&D)  of  products  based  on  Lincompex  technology.  This R&D is
culminated in 2002 with the  completion of the ChipSet . This lengthy R&D effort
resulted in a steady decrease in revenue as U.S. government  contracts decreased
and few products were completed for sale to generate additional revenue.

COMPARISON OF FINANCIAL RESULTS - THREE MONTHS ENDED SEPTEMBER 30, 2003 AND 2002

REVENUES.  The  Company's  total  revenues  were $0 for the three  months  ended
September  30, 2003  compared to $9,455 for the same period ended  September 30,
2002. The decline was primarily due to a decline in royalty sales.

COSTS AND EXPENSES. The Company's selling,  general and administrative  expenses
for the three months ended September 30, 2003 was $136,085  compared to $598,259
for the same period ended  September  30,  2002,  a decrease of  $462,174.  This
decrease  was  primarily  due to a decline in salaries  and board of  director's
compensation of approximately $120,000, and a decrease in consulting,  legal and
professional  fees of approximately  $120,000,  as well as a decrease in general
administrative costs.

COMPARISON OF FINANCIAL RESULTS - SIX MONTHS ENDED SEPTEMBER 30, 2003 AND 2002

REVENUES.  The  Company's  total  revenues  were  $0 for the  six  months  ended
September 30, 2003  compared to $17,474 for the same period ended  September 30,
2002. The decline was primarily due to a decline in royalty sales.


                                       10

<PAGE>


COSTS AND EXPENSES. The Company's selling,  general and administrative  expenses
for the six months ended  September  30, 2003 was $310,034  compared to $827,015
for the same period ended  September  30,  2002,  a decrease of  $561,981.  This
decrease  was  primarily  due to a decline in salaries  and board of  director's
compensation of approximately $155,000, office-related expenses of approximately
$46,000,  consulting,  legal and professional fees of approximately  $67,000, as
well as general  administrative  expenses such as rent,  auto  expense,  royalty
expense and insurance.

LIQUIDITY AND CAPITAL RESOURCES

As of September  30, 2003, we had a working  capital  deficit  $2,117,909.  As a
result of the  Company's  operating  loss of $333,978  for the six months  ended
September  30,  2003,  the Company  generated a cash flow deficit of $3,128 from
operating activities,  adjusted principally for the value of common stock issued
to  employees  and members of the Company  Board of  Directors  in exchange  for
service in the amount of $152,502 and  increase in accounts  payable and accrued
liabilities  of  $177,795.  We met our  cash  requirements  during  this  period
primarily through the proceeds from the issuance of $12,000 of common stock, net
of costs and fees.

The Company has issued  shares of its common stock from time to time in the past
to satisfy  certain  obligations,  and  expects  in the  future to also  acquire
certain  services,  satisfy  indebtedness  and/or  make  acquisitions  utilizing
authorized shares of the capital stock of the Company.

While the Company has raised  capital to meet its working  capital and financing
needs  in the  past,  additional  financing  is  required  in  order to meet the
Company's   current  and  projected  cash  flow  deficits  from  operations  and
development.  The Company is seeking financing in the form of equity in order to
provide the necessary working capital.  The Company currently has no commitments
for  financing.  There is no guarantee  that the Company will be  successful  in
raising the funds required.

As the Company continues to expand,  the Company will incur additional costs for
personnel.  In order for the  Company to attract and retain  quality  personnel,
management anticipates it will have to offer competitive salaries,  issue common
stock to consultants  and employees,  and grant Company stock options to current
and future employees.

In prior periods,  the Company has borrowed funds from significant  shareholders
of the Company to satisfy certain obligations.  There are no assurances that the
Company  will be able to  borrow  funds  from  significant  shareholders  of the
Company in the future.

The effect of inflation on the Company's  revenue and operating  results was not
significant.

The  Company's  operations  are in the United  States and there are no  seasonal
aspects that would have a material  adverse  effect on the  Company's  financial
condition or results of operations.

The  independent  auditors  report on the  Company's  March 31, 2003  financials
states  that  the  Company's  recurring  losses  and  defaults  under  its  debt
obligations raise substantial  doubts about the Company's ability to continue as
a going concern.

PRODUCT RESEARCH AND DEVELOPMENT

We may be required to delay, reduce or eliminate some or all of our research and
development  activities  or sales  and  marketing  efforts  if we fail to obtain
additional   funding  that  may  be  required  to  satisfy  our  future  capital
expenditure  needs. We plan to continue to spend  substantial  funds to continue
our  research  and  development  activities  and to expand  sales and  marketing
efforts.  Future  liquidity and capital  requirements  will depend upon numerous
factors,  including  actions  relating  to the cost and timing of  research  and


                                       11

<PAGE>



development and sales and marketing activities, the extent to which our products
gain market  acceptance and competitive  developments.  Any additional  required
financing  may not be  available  on  satisfactory  terms,  if at all. If we are
unable to obtain  financing,  we may be required to delay,  reduce or  eliminate
some or all of our research and  development  activities  or sales and marketing
efforts.

ACQUISITION OF PLANT AND EQUIPMENT

We do not  anticipate  the sale of any  material  property , plant or  equipment
during the next 12 months.  We do not anticipate the acquisition of any material
property, plant or equipment during the next 12 months.

NUMBER OF EMPLOYEES

We have relied on the services of outside consultants for services and currently
have four (4) full time employees. In order for us to attract and retain quality
personnel,  we anticipate we will have to offer  competitive  salaries to future
employees.  We do not anticipate our employment base will  significantly  change
during the next 12 months.  As we continue to expand,  we will incur  additional
cost for personnel.  This projected  increase in personnel is dependent upon our
generating  revenues and obtaining  sources of financing.  There is no guarantee
that we will be successful in raising the funds required or generating  revenues
sufficient to fund the projected increase in the number of employees.

RECENT ACCOUNTING PRONOUNCEMENTS

In April 2003,  the FASB issued  Statement  of  Financial  Accounting  Standards
(SFAS) No. 149, AMENDMENT OF STATEMENT 133 ON DERIVATIVE INSTRUMENTS AND HEDGING
ACTIVITIES.  SFAS  149  amends  SFAS No.  133 to  provide  clarification  on the
financial  accounting  and  reporting  of  derivative  instruments  and  hedging
activities and requires that contracts with similar characteristics be accounted
for on a  comparable  basis.  The  provisions  of  SFAS  149 are  effective  for
contracts  entered  into or  modified  after  June  30,  2003,  and for  hedging
relationships  designated after June 30, 2003. The adoption of SFAS 149 will not
have a material  impact on the  Company's  results of  operations  or  financial
position.

In May 2003,  the FASB  issued SFAS No. 150,  ACCOUNTING  FOR CERTAIN  FINANCIAL
INSTRUMENTS  WITH  CHARACTERISTICS  OF BOTH  LIABILITIES  AND  EQUITY.  SFAS 150
establishes standards on the classification and measurement of certain financial
instruments with  characteristics of both liabilities and equity. The provisions
of SFAS 150 are  effective for  financial  instruments  entered into or modified
after May 31, 2003 and to all other  instruments  that exist as of the beginning
of the first interim  financial  reporting period beginning after June 15, 2003.
The  adoption  of SFAS  150 will not have a  material  impact  on the  Company's
results of operations or financial position.

ITEM 3.  CONTROLS AND PROCEDURES

On  September  30,  2003,  Robert L.  Jones,  Jr.,  Chairman,  CEO and Donald C.
Kolasch,   President,   made  an  evaluation  of  our  disclosure  controls  and
procedures.  In their  opinion,  the  disclosure  controls  and  procedures  are
effective.  There have been no significant changes in our internal controls that
materially  affect, or is reasonably likely to materially  affect,  our internal
control over financial reporting.

                                       12

<PAGE>
                           PART II - OTHER INFORMATION


ITEM 1. LEGAL PROCEEDINGS

None


ITEM 2. CHANGES IN SECURITIES

During the three months ended  September  30, 2003,  the Company  issued  76,251
shares of common  stock to  employees  and  members  of the  Company's  Board of
Directors  in exchange for  services  provided to the Company.  The Company also
sold 10,000  shares of common  stock to an investor  for $10,000 and issued 2000
shares, for $2,000, to another  person  as part of a loan  transaction  with the
Company.

In issuing the  foregoing  securities,  the Company  relied on Sections 3(b) and
4(2) of the  Securities  Act of 1933 and  comparable  state law  provisions  for
exemption  from the  registration  requirements  of such Act and laws. All sales
were made by officers of the Company and no commissions were paid. Each investor
was personally  known to one or more officers of the Company prior to making the
investment  and was  furnished  with  information  concerning  the formation and
operations  of our  company.  Each  investor had the  opportunity  to verify the
information  supplied.  Additionally,  we obtained a signed  representation from
each of the foregoing  persons in connection with the issuance of the securities
of his or her intent to acquire the  securities  for the  purpose of  investment
only, and not with a view toward the subsequent  distribution  thereof.  Each of
the  certificates  representing the common stock of the Company has been stamped
with a legend restricting transfer of the securities  represented thereby and we
have issued stop  transfer  instructions  to the  transfer  agent for our common
stock  concerning all  certificates  representing the common stock issued in the
above-described transactions.


ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.


ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.


ITEM 5. OTHER INFORMATION

None.




                                       13
<PAGE>


ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

EXHIBITS

REGULATION
S-B NUMBER                             EXHIBIT

  3.1          Restated Certificate of Incorporation*

  3.2          By-Laws*

 10.1         U.S. Government - Patent Licensing and Release Agreement*

 10.2         Johns Hopkins University - Strategic Relationship and Licensing
              Agreement*

 10.3         Japan Radio Company - Purchase Contract*

 10.4         Johns Hopkins University - Subcontract Agreement*

 10.5         May Lam - Subscription Agreement*

 10.6         Asahi Telecom Company, Ltd. - Subscription Agreement*

 31.1         Rule 13a-14(a) Certification of Chief Executive Officer

 31.2         Rule 13a-14(a) Certification of President

 31.3         Rule 13a-14(a) Certification of Principal Financial Officer

 32.1         Section 1350 Certification of Chief Executive Officer

 32.2         Section 1350 Certification of President

 32.3         Section 1350 Certification of Principal Financial Officer

------------------
*Incorporated  by  reference to the  exhibits to the  registrant's  registration
statement on Form 10-SB, file number 000-50077.

REPORTS ON FORM 8-K

No reports on Form 8-K were filed during the three-month  period covered in this
Form 10-QSB.



                                       14
<PAGE>


                                   SIGNATURES

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

                                       LINK PLUS CORPORATION


Dated:  November 19, 2003              By:  /s/ ROBERT L. JONES, JR.
                                          --------------------------------------
                                          Robert L. Jones, Jr., Chairman and CEO




Dated:  November 19, 2003              By:  /s/ PATRICIA E. JONES
                                          --------------------------------------
                                          Patricia E. Jones, Secretary/Treasurer
                                          (Principal Financial Officer)












                                       15
<PAGE>

                                  EXHIBIT 31.1
                    CERTIFICATION PURSUANT TO RULE 13A-14(A)

I, Robert L. Jones, Jr., certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of Link Plus
         Corporation.

2.       Based on my knowledge, this report does not contain any untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances under which
         such statements were made, not misleading with respect to the period
         covered by this report;

3.       Based on my knowledge, the financial statements and other financial
         information included in this report, fairly present in all material
         respects the financial condition, results of operations, and cash flows
         of the small business issuer as of, and for, the periods presented in
         this report;

4.       The small business issuer's other certifying officers and I are
         responsible for establishing and maintaining disclosure controls and
         procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
         for the small business issuer and have:

         a)       designed such disclosure controls and procedures, or caused
                  such disclosure controls and procedures to be designed under
                  our supervision, to ensure that material information relating
                  to the small business issuer, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this report
                  is being prepared;

         b)       evaluated the effectiveness of the small business issuer's
                  disclosure controls and procedures as of a date presented in
                  this report our conclusions about the effectiveness of the
                  disclosure controls and procedures, as of the end of the
                  period covered by this report based on such evaluation; and

         c)       disclosed in this report any change in the small business
                  issuer's internal control over financial reporting that
                  occurred during the small business issuer's most recent fiscal
                  quarter (the small business issuer's fourth quarter in the
                  case of an annual report) that has materially affected, or is
                  reasonably likely to materially affect, the small business
                  issuer's internal control over financial reporting; and

5.       The small business issuer's other certifying officers and I have
         disclosed, based on our most recent evaluation of internal control over
         financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or
         persons performing the equivalent functions):

         a)       all significant deficiencies and material weaknesses in the
                  design or operation of internal control over financial
                  reporting which are reasonably likely to adversely affect the
                  small business issuer's ability to record, process, summarize
                  and report financial information; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the small
                  business issuer's internal control over financial reporting.

Date:  November 19, 2003               /s/ ROBERT L. JONES, JR.
                                       -----------------------------------------
                                       Robert L. Jones, Jr., Chairman and CEO


<PAGE>

                                  EXHIBIT 31.2
                    CERTIFICATION PURSUANT TO RULE 13A-14(A)

I, Donald C. Kolasch, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of Link Plus
         Corporation.

2.       Based on my knowledge, this report does not contain any untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances under which
         such statements were made, not misleading with respect to the period
         covered by this report;

3.       Based on my knowledge, the financial statements and other financial
         information included in this report, fairly present in all material
         respects the financial condition, results of operations, and cash flows
         of the small business issuer as of, and for, the periods presented in
         this report;

4.       The small business issuer's other certifying officers and I are
         responsible for establishing and maintaining disclosure controls and
         procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
         for the small business issuer and have:

         a)       designed such disclosure controls and procedures, or caused
                  such disclosure controls and procedures to be designed under
                  our supervision, to ensure that material information relating
                  to the small business issuer, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this report
                  is being prepared;

         b)       evaluated the effectiveness of the small business issuer's
                  disclosure controls and procedures as of a date presented in
                  this report our conclusions about the effectiveness of the
                  disclosure controls and procedures, as of the end of the
                  period covered by this report based on such evaluation; and

         c)       disclosed in this report any change in the small business
                  issuer's internal control over financial reporting that
                  occurred during the small business issuer's most recent fiscal
                  quarter (the small business issuer's fourth quarter in the
                  case of an annual report) that has materially affected, or is
                  reasonably likely to materially affect, the small business
                  issuer's internal control over financial reporting; and

5.       The small business issuer's other certifying officers and I have
         disclosed, based on our most recent evaluation of internal control over
         financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or
         persons performing the equivalent functions):

         a)       all significant deficiencies and material weaknesses in the
                  design or operation of internal control over financial
                  reporting which are reasonably likely to adversely affect the
                  small business issuer's ability to record, process, summarize
                  and report financial information; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the small
                  business issuer's internal control over financial reporting.

Date:  November 19, 2003               /s/ DONALD C. KOLASCH
                                       -----------------------------------------
                                       Donald C. Kolasch, President


<PAGE>

                                  EXHIBIT 31.3
                    CERTIFICATION PURSUANT TO RULE 13A-14(A)

I, Patricia E. Jones, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of Link Plus
         Corporation.

2.       Based on my knowledge, this report does not contain any untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances under which
         such statements were made, not misleading with respect to the period
         covered by this report;

3.       Based on my knowledge, the financial statements and other financial
         information included in this report, fairly present in all material
         respects the financial condition, results of operations, and cash flows
         of the small business issuer as of, and for, the periods presented in
         this report;

4.       The small business issuer's other certifying officers and I are
         responsible for establishing and maintaining disclosure controls and
         procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
         for the small business issuer and have:

         a)       designed such disclosure controls and procedures, or caused
                  such disclosure controls and procedures to be designed under
                  our supervision, to ensure that material information relating
                  to the small business issuer, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this report
                  is being prepared;

         b)       evaluated the effectiveness of the small business issuer's
                  disclosure controls and procedures as of a date presented in
                  this report our conclusions about the effectiveness of the
                  disclosure controls and procedures, as of the end of the
                  period covered by this report based on such evaluation; and

         c)       disclosed in this report any change in the small business
                  issuer's internal control over financial reporting that
                  occurred during the small business issuer's most recent fiscal
                  quarter (the small business issuer's fourth quarter in the
                  case of an annual report) that has materially affected, or is
                  reasonably likely to materially affect, the small business
                  issuer's internal control over financial reporting; and

5.       The small business issuer's other certifying officers and I have
         disclosed, based on our most recent evaluation of internal control over
         financial reporting, to the small business issuer's auditors and the
         audit committee of the small business issuer's board of directors (or
         persons performing the equivalent functions):

         a)       all significant deficiencies and material weaknesses in the
                  design or operation of internal control over financial
                  reporting which are reasonably likely to adversely affect the
                  small business issuer's ability to record, process, summarize
                  and report financial information; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the small
                  business issuer's internal control over financial reporting.

Date:  November 19, 2003             /s/ PATRICIA E. JONES
                                     -------------------------------------------
                                     Patricia E. Jones, Secretary/Treasurer
                                     Principal Financial Officer


<PAGE>


                                  EXHIBIT 32.1

      CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
                TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Link Plus Corporation (the "Company")
on Form 10-QSB for the period ending September 30, 2003, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Robert
L. Jones, Jr., Chairman/CEO, certify, pursuant to 18 U.S.C. Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act, that:

(1)      The Report fully complies with Section 13(a) or 15(d) of the Securities
         Exchange Act of 1934; and

(2)      The information contained in the Report fairly represents, in all
         material aspects, the financial condition and result of operations on
         the Company.



/s/ ROBERT L. JONES
-----------------------------------
Robert L. Jones, Chairman/CEO


<PAGE>

                                  EXHIBIT 32.2

      CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
                TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Link Plus Corporation (the "Company")
on Form 10-QSB for the period ending September 30, 2003, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Donald
C. Kolasch, President, certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act, that:

(1)      The Report fully complies with Section 13(a) or 15(d) of the Securities
         Exchange Act of 1934; and

(2)      The information contained in the Report fairly represents, in all
         material aspects, the financial condition and result of operations on
         the Company.



/s/ DONALD C. KOLASCH
-----------------------------------
Donald C. Kolasch, President


<PAGE>


                                  EXHIBIT 32.3

      CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
                TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Link Plus Corporation (the "Company")
on Form 10-QSB for the period ending September 30, 2003, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I,
Patricia E. Jones, Secretary/Treasurer (Principal Financial Officer), certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act, that:

(1)      The Report fully complies with Section 13(a) or 15(d) of the Securities
         Exchange Act of 1934; and

(2)      The information contained in the Report fairly represents, in all
         material aspects, the financial condition and result of operations on
         the Company.



/s/ PATRICIA E. JONES
-------------------------------------------
Patricia E. Jones, Secretary/Treasurer