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 June 30, 2004

[  ]    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)


                    6996 Columbia Gateway Drive; Suite 104
                              Columbia, MD 21046
                   ----------------------------------------
                   (Address of principal executive offices)

                               (410) 953-7177
                          ---------------------------
                          (Issuer's telephone number)

                                Not applicable
          -------------------------------------------------------
         (Former name, former address and former fiscal year, if
                          changed since last report)


  The issuer had 20,377,033 shares of its common stock outstanding as of
                             August 31, 2004


<PAGE>                               1




                           LINK PLUS CORPORATION
                           INDEX TO FORM 10-QSB

                For the Quarterly Period Ended June 30, 2004


                        PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements (Unaudited)

	Condensed Consolidated Balance Sheets:
        June 30, 2004 and March 31, 2004

        Condensed Consolidated Statements of Losses:
        For the three months ended June 30, 2004 and 2003

	Condensed Consolidated Statements of Cash Flows:
        For the three months ended June 30, 2004 and 2003

	Notes to Unaudited Condensed Consolidated Financial Information
        June 30, 2004

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




<PAGE>                               2




                           LINK PLUS CORPORATION
                   CONDENSED CONSOLIDATED BALANCE SHEETS

<TABLE>
<CAPTION>


                                                           June 30, 2004    March 31, 2004
                                                           -------------    --------------
<S>                                                        <C>              <C>

ASSETS
Current assets:
Cash and cash equivalents                                  $         843    $           43
Prepaid expenses                                                       -             6,819
                                                           -------------    --------------
Total current assets                                                 843             6,862

Property and equipment, net of accumulated
depreciation of $489,502 and $489,225 at
June 30, 2004 and March 31, 2004, respectively                     1,307             1,584

Other assets:
Deposits                                                           6,819             6,819
                                                           -------------    --------------

Total assets                                               $       8,969    $       15,265
                                                           =============    ==============
LIABILITIES AND DEFICIENCY IN STOCKHOLDERS' EQUITY
Current Liabilities:
Cash disbursed in excess of available funds                $       3,091    $          205
Accounts payable and accrued liabilities                       3,447,160         3,325,850
Deferred revenue                                                 200,000           200,000
Advances from officers                                               664               664
Other advances                                                    61,400            61,400
Notes payable, current portion (Note C)                          356,712           391,538
                                                           -------------    --------------
Total current liabilities                                      4,069,027         3,979,657


Commitments and contingencies                                          -                 -


Deficiency in stockholders' equity:
Common stock, par value $.005 per share; 50,000,000
shares authorized; 20,377,033 shares issued and
outstanding at June 30, 2004 and March 31, 2004
(Note D)                                                         101,885           101,784
Additional paid-in capital                                    11,061,209        11,057,257
Common stock subscription payable (Note B and D)               1,214,064           936,564
Accumulated deficit                                          (16,437,216)      (16,059,997)
                                                           -------------    --------------
                                                              (4,060,058)       (3,964,392)



Total liabilities and deficiency in stockholders' equity   $       8,969    $       15,265
                                                           =============    ==============

</TABLE>

         See accompanying notes to the unaudited condensed consolidated
                            financial information




<PAGE>                               3




                              LINK PLUS CORPORATION
                   CONDENSED CONSOLIDATED STATEMENTS OF LOSSES

<TABLE>
<CAPTION>

                                                          For The Three Months Ended June 30,
                                                                2004             2003
                                                           -------------    --------------
<S>                                                        <c>              <C>

Revenues, net                                              $      35,140    $            -
Cost of sales                                                      3,932                 -
                                                           -------------    --------------
Gross profit                                                      31,208                 -

Operating expenses:
Selling, general and administrative                              393,328           173,950
Depreciation                                                         277                 -
                                                           -------------    --------------
Total operating expenses                                         393,605           173,950

(Loss) from operations                                          (362,397)         (173,950)

Other income (expense):
Other expense (Note D)                                            (4,052)                -
Interest expense, net                                            (10,770)          (15,336)
                                                           -------------    --------------
Total other (expense)                                            (14,822)          (15,336)

Net loss before income taxes                                    (377,219)         (189,286)

Income (taxes) benefit                                                 -                 -
                                                           -------------    --------------

Net (loss)                                                 $    (377,219)   $     (189,286)
                                                           =============    ==============

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

Weighted Average Shares Outstanding (Basic and Diluted)       20,361,670        20,235,501
                                                           =============    ==============
</TABLE>



       See accompanying notes to the unaudited condensed consolidated
                          financial information




<PAGE>                               4




                            LINK PLUS CORPORATION
                CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS


<TABLE>
<CAPTION>

                                                          For The Three Months Ended June 30,
                                                               2004              2003
                                                           -------------    --------------
<S>                                                        <C>              <C>

Cash flows from operating activities:
Net loss                                                   $    (377,219)   $     (189,286)
Adjustments to reconcile net loss to net cash
   (used in) operating activities:
Depreciation                                                         277                 -
Common stock issued in exchange for services and
   compensation                                                        -           152,502
Common stock issued in exchange for other expense
   (Note D)                                                        4,052                 -
Changes in assets and liabilities:
Deposits and other assets,                                         6,819                 -
Cash disbursed in excess of available funds                        2,886                 -
Accounts payable and accrued liabilities                         304,485            25,284
                                                           -------------    --------------
Net cash (used in) operating activities                          (58,700)          (11,500)

Cash flows from financing activities:
Proceeds from sale of common stock and common stock
  subscription, net of costs and fees                             27,500                 -
Proceeds from notes payable, net of repayments                    32,000            11,500
                                                           -------------    --------------
Net cash provided by financing activities                         59,500            11,500

Net increase (decrease) in cash and cash equivalents                 800                 -
Cash and cash equivalents at beginning of period                      43                 -
                                                           -------------    --------------
Cash and cash equivalents at end of period                 $         843    $            -
                                                           =============    ==============
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest                                     $           -                 -
Cash paid for income taxes                                             -                 -
Common stock issued in exchange for services and
  accrued compensation                                                 -           152,502
Common stock issued in exchange for other expense (Note D)         4,052                 -
Common stock subscription in exchange for notes payable
  and accrued interest (Note C)                                  250,000                 -


</TABLE>

          See accompanying notes to the unaudited condensed consolidated
                              financial information




<PAGE>                               5




                           LINK PLUS CORPORATION
            NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                              JUNE 30, 2004
                               (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 three-month period
ended June 30, 2004 are not necessarily indicative of the results that may be
expected for the year ended March 31, 2005. The unaudited condensed
consolidated financial statements should be read in conjunction with the
March 31, 2004 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.

In December 2003, the Company entered into a Merger Agreement ("Agreement")
with JS Technologies Corp. ("JST"), a company organized under the laws of the
State of Delaware.  JST is a private-held company and is engaged in the
business of developing, marketing and selling Advanced Wireless Communication
System ("AWICS") and other intellectual property and products based on the
AWICS technology.  In March 2004, the Company filed a Certificate of Merger
with the State of Delaware to acquire JST. Upon receipt of the approval by
the State of Delaware, JST was merged into the Company and the separate
existence of JST ceased (Note B).

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 has adopted the
interim disclosure provisions for its financial reports for the subsequent
periods.




<PAGE>                               6




                           LINK PLUS CORPORATION
            NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               JUNE 30, 2004
                                (UNAUDITED)

NOTE A - SUMMARY OF ACCOUNTING POLICIES (Continued)

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 three months ended June 30,
                                                                  2004             2003
                                                              -----------  --------------
<S>                                                           <C>          <C>
Net loss - as reported                                        $ (377,219)  $    (189,286)
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                                          $ (377,219)  $    (189,286)
                                                              ==========   =============

Net loss attributable to common stockholders - Pro forma      $ (377,219)  $    (189,286)
                                                              ==========   =============

Basic (and assuming dilution) loss per share - as reported    $    (0.02)  $       (0.01)
                                                              ==========   =============

Basic (and assuming dilution) loss per share - Pro forma      $    (0.02)  $       (0.01)
                                                              ==========   =============
</TABLE>

NOTE B - BUISNESS COMBINATION

In December 2003, the Company entered into a Merger Agreement ("Agreement")
with JS Technologies, Corp. ("JST"), a company organized under the laws of
the State of Delaware. JST is a private-held company and is engaged in the
business of developing, marketing and selling Advanced Wireless Communication
System ("AWICS") and other intellectual property and products based on the
AWICS technology.  In March 2004, the Company filed a Certificate of Merger
with the State of Delaware to acquire JST.  Upon receipt of the approval by
the State of Delaware, JST was merged into the Company and the separate
existence of JST ceased.

For accounting purposes, the Company shall be the surviving entity and the
transaction is accounted for using the purchase method of accounting.  The
results of operations subsequent to the date of merger are included in the
Company's consolidated statement of losses.

In connection with the Agreement, JST transferred to the Company all of its
assets and liabilities in exchange for a total of 3,672,800 shares of the
Company's restricted common stock and 327,200 warrants with an exercise price
of $1.00 per share that expire 4 years from the date of the acquisition (Note
E).  As of June 30, 2004, the restricted common shares have not been issued,
and accordingly were recorded as stock subscription payable.  The shares to
be issued in connection with the Agreement were valued based on the fair
market value at the date of acquisition.  The Company has charged to
operations the acquisition costs of $2,142,475 during the year ended March
31, 2004.

The following summarizes the acquisition of JST:

3,672,800 shares of common stock to be issued     $    (936,564)
Assets acquired                                              43
Liabilities assumed                                  (1,205,954)
                                                  -------------
Acquisition costs                                 $   2,142,475
                                                  =============


<PAGE>                               7



                           LINK PLUS CORPORATION
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                              JUNE 30, 2004
                               (UNAUDITED)

NOTE C - NOTES PAYABLE

Notes payable at June 30, 2004 and March 31, 2004 are as follows:

<TABLE>
<CAPTION>
                                                          June 30, 2004   March 31, 2004
                                                          -------------   --------------
<S>                                                       <C>             <C>
Series of advances unsecured and payable on demand
  to Company's officer, accrues interest at 10% per
  annum. On June 30, 2004, the noteholder agreed to
  convert the note to Company's common stock              $           -   $       66,826
Series of advances unsecured and payable on demand
  to Company board member and shareholder, accrues
  interest at 10% per annum                                     180,691          180,691
Series of advances unsecured and payable on demand
  to Company shareholder, accrues interest at
  10% per annum                                                  36,321           36,321
Unsecured note payable on demand to Company
  shareholder, accrues interest at 10% per annum                 10,000           10,000
Unsecured note payable on demand to Company
  shareholder, accrues interest at 10% per annum                 10,000           10,000
Unsecured note payable on demand to Company
  shareholder, accrues interest at 10% per annum                 30,000           30,000
Unsecured note payable on demand, accrues interest
  at 10% per annum                                                2,000            2,000
Unsecured note payable on demand, non-interest bearing            7,000            7,000
Unsecured note payable on demand, accrues interest at
  10% per annum                                                   1,500            1,500
Unsecured note payable on demand, accrues interest at
  10% per annum                                                  10,000           10,000
Unsecured note payable on demand to Company
  shareholder, accrues interest at 10% per annum                  7,200            7,200
Unsecured note payable accrues interest at 12% per
  annum, maturity date is November 12, 2004                      30,000           30,000
Unsecured note payable accrues interest at 12% per
  annum, maturity date is December 31, 2004                      25,000                -
Unsecured note payable on demand, non-interest bearing            7,000                -
                                                          -------------   --------------
Total                                                     $     356,712   $      391,538
Less: current portion                                          (356,712)        (391,538)
                                                          -------------   --------------
                                                          $           -   $            -
                                                          =============   ==============
</TABLE>


During the period ended June 30, 2004, one of the Company's officers agreed
to convert notes payable of remaining principal amount of $66,826 and unpaid
accrued interest of $183,174 into 1,000,000 shares of the Company's
restricted common stock.  The Company's officer shall also receive 1,000,000
warrants expire four year from the issuance date with an exercise price of
$0.50 per share (Note E).  The conversion price, $0.25 per share, was
approximately the fair market value of the Company's common shares at the
time the agreement was entered into.  Accordingly, no intrinsic value or
imbedded beneficial conversion feature was recorded in connection with the
conversion of debt.  As of June 30, 2004, the 1,000,000 shares of common
stock have not been issued and the Company accounted $250,000 as common stock
subscription at June 30, 2004.

NOTE D - CAPITAL STOCK

The Company is authorized to issue 50,000,000 shares of common stock with
$0.005 par value per share. As of June 30, 2004 and March 31, 2004, the
Company has issued and outstanding 20,377,033 and 20,356,771 shares of common
stock, respectively.


<PAGE>                            8


                       LINK PLUS CORPORATION
        NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                           JUNE 30, 2004
                            (UNAUDITED)

NOTE D - 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.

During the period ended June 30, 2004, the Company received proceeds of
$27,500, net of costs and fees, from two investors for an aggregate of 55,000
shares of common stock subscribed at $0.50 per share.  As of June 30, 2004,
the common shares have not been issued, and accordingly were accounted as
stock subscription payable.  Additionally, the Company accounted $250,000 of
stock subscription payable in connection with common shares to be issued to
its officer in exchange for $66,826 of notes payable and $183,174 of unpaid
accrued interest (Note C).  The Company also issued an aggregate of 20,262
shares of common stock to settle claims from 5 individuals that purchased the
Company's common stock from the Company's former officer.  The shares issued
were valued based on the fair market value of the Company's common stock at
the time of issuance.  The Company did not receive proceeds from those
individuals and has accounted the $4,052 of common shares issued as other
expense during the period ended June 30, 2004.

                NOTE E - 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 June 30, 2004.

<TABLE>
<CAPTION>
                        Options Outstanding                                      Options Exercisable
                        -------------------                                      -------------------
                                    Weighted Average
                    Number       Remaining Contractual   Weighted Average      Number      Weighted Average
Exercise Prices   Outstanding         Life (Years)        Exercise Price     Exercisable    Exercise Price
---------------   -----------    ---------------------   ----------------    -----------   ----------------
<S>               <C>            <C>                     <C>                 <C>           <C>

   $  1.00         2,782,008              5.48                $  1.00         2,782,008         $  1.00
</TABLE>

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

<TABLE>
<CAPTION>
                                                                       Weighted Average
                                                Number of Shares        Exercise Price
                                                ----------------       ----------------
<S>                                             <C>                    <C>
Outstanding at March 31, 2002                          2,782,008            $    1.00
                                                       =========            =========
Granted                                                        -                    -
Exercised                                                      -                    -
Cancelled or Expired                                           -                    -
                                                       ---------            ---------
Outstanding at March 31, 2003                          2,782,008            $    1.00
                                                       =========            =========
Granted                                                        -                    -
Exercised                                                      -                    -
Cancelled or Expired                                           -                    -
                                                       ---------            ---------
Outstanding at March 31, 2004                          2,782,008            $    1.00
                                                       =========            =========
Granted                                                        -                    -
Exercised                                                      -                    -
Cancelled or Expired                                           -                    -
                                                       ---------            ---------
Outstanding at June 30, 2004                           2,782,008            $    1.00
                                                       =========            =========
</TABLE>

The Company did not grant any stock options to shareholders or employees
during the period ended June 30, 2004 and 2003.  All stock options were
vested in prior years at the time of issuance and accordingly none was
charged to operations for the period ended June 30, 2004 and 2003.



<PAGE>                            9


                        LINK PLUS CORPORATION
        NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                            JUNE 30, 2004
                             (UNAUDITED)

NOTE E - STOCK OPTIONS AND WARRANTS (Continued)

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 June 30, 2004.

<TABLE>
<CAPTION>
                        Warrants Outstanding                                     Warrants Exercisable
                        --------------------                                     --------------------
                                    Weighted Average
                    Number       Remaining Contractual   Weighted Average      Number      Weighted Average
Exercise Prices   Outstanding         Life (Years)        Exercise Price     Exercisable    Exercise Price
---------------   -----------    ---------------------   ----------------    -----------   ----------------
<S>               <C>            <C>                     <C>                 <C>           <C>
   $  1.00         1,096,302               2.27               $  1.00         1,096,302         $  1.00
   $  0.50         1,335,000               3.98               $  0.50         1,085,000            0.50
                   ---------               ----               -------         ---------         -------
                   2,431,302               3.32               $  0.73         2,181,302         $  0.75
                   =========               ====               =======         =========         =======
</TABLE>


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

<TABLE>
<CAPTION>
                                                                       Weighted Average
                                                Number of Shares        Exercise Price
                                                ----------------       ----------------
<S>                                             <C>                    <C>
Outstanding at March 31, 2002                          1,064,700            $    1.00
                                                       =========            =========
Granted                                                  690,602                 1.00
Exercised                                                      -                    -
Cancelled or Expired                                           -                    -
                                                       ---------            ---------
Outstanding at March 31, 2003                          1,755,302            $    1.00
                                                       =========            =========
Granted                                                  327,200                 1.00
Exercised                                                      -                    -
Cancelled or Expired                                    (871,600)                1.00
                                                       ---------            ---------
Outstanding at March 31, 2004                          1,210,902            $    1.00
                                                       =========            =========
Granted                                                1,335,000                 0.50
Exercised                                                      -                    -
Cancelled or Expired                                    (114,600)                1.00
                                                       ---------            ---------
Outstanding at June 30, 2004                           2,431,302            $    0.73
                                                       =========            =========
</TABLE>

The Company granted an aggregate of 250,000 warrants to an employee in
exchange for services during the period ended June 30, 2004.  The warrants
will become vested 6 months and 12 months from the date of issuance, none
were vested during the period ended June 30, 2004. The Company did not grant
any other compensatory warrants to shareholders, consultants or employees
during the period ended June 30, 2004 and 2003.  All warrants granted in
prior years were fully vested at the time of issuance.  Accordingly, none was
charged to operations during the period ended June 30, 2004 and 2003.

If the Company recognized compensation cost for stock options and warrants
granted to employees in accordance with SFAS No. 123, the Company's pro forma
net loss and net loss per share would have been $(377,219) and $(0.02) for
the period ended June 30, 2004 and $(189,286) and $(0.01) for the period
ended June 30, 2003.




<PAGE>                            10



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

Forward Looking Statements
--------------------------

This report may contain "forward-looking statements," which represent the
Company's expectations or beliefs, including, but not limited to, statements
concerning industry performance and the Company's results, operations,
performance, financial condition, plans, growth and strategies, which
include, without limitation, statements preceded or followed by or that
include the words "may," "will," "expect," "anticipate," "intend," "could,"
"estimate," or "continue" or the negative or other variations thereof or
comparable terminology. Any statements contained in this report or the
information incorporated by reference that are not statements of historical
fact may be deemed to be forward-looking statements within the meaning of
Section 27(A) of the Securities Act of 1933 and Section 21(F) of the
Securities Exchange Act of 1934.  For such statements, the Company claims the
protection of the safe harbor for forward-looking statements contained in the
Private Securities Litigation Reform Act of 1995. These statements by their
nature involve substantial risks and uncertainties, some of which are beyond
the Company's control, and actual results may differ materially depending on
a variety of important factors, many of which are also beyond the Company's
control. You should not place undue reliance on these forward-looking
statements, which speak only as of the date of this report. The Company does
not undertake any obligation to update or release any revisions to these
forward-looking statements to reflect events or circumstances after the date
of this report or to reflect the occurrence of unanticipated events, except
to the extent such updates and/or revisions are required by applicable law.

REVENUES

QUARTER ENDED JUNE 30, 2004 AND 2003

The Company's total revenues were $35,140 for the quarter ended June 30, 2004
compared to $0 for the same period ended June 30, 2003. The revenues were
generated from sale of chips and modules and related services fees.

COSTS AND EXPENSES

QUARTER ENDED JUNE 30, 2004 AND 2003

The Company's selling, general and administrative expenses for the year ended
June 30, 2004 was $393,328 compared to $173,950 for the same period ended
June 30, 2003, an increase of $219,378.  This increase was due primarily an
increase in salaries of approximately $98,000, legal, professional and
accounting fees of approximately $88,000, rent expense of approximately
$23,000 and utilities expense of approximately $11,000.

Research and development costs were $0 for the year ended June 30, 2004 and
2003.

Interest expense was $10,770 for the quarter ended June 30, 2004 compared to
$15,336 for the same period ended June 30, 2003, resulting in a decline of
$4,566.  The decline was due to repayments of notes payable and conversion of
notes payable to common stock in the quarter.

As a result of limited capital resources and revenues from operations, the
Company has relied on the issuance of equity securities to employees and non-
employees in exchange for services. The Company's management enters into
equity compensation agreements with employees and non-employees if it is in
the best interest of the Company under terms and conditions consistent with
the requirements of Financial Accounting Standards No. 123, "Accounting for
Stock Based Compensation." In order conserve its limited operating capital
resources, the Company anticipates continuing to issue equity securities to
compensate employees and non-employees for services during the next twelve
months. This policy may have a material effect on the Company's results of
operations during the next twelve months.

LIQUIDITY AND CAPITAL RESOURCES

As reflected in the accompanying financial statements, the Company incurred
net losses of $377,219 and $189,286 for the quarters ended June 30, 2004 and
2003, respectively, and has an accumulated deficit of $16,437,216 as of June



<PAGE>                            11

30, 2004. In addition, the Company's current liabilities exceeded its current
assets by $4,068,184 as of June 30, 2004. As a result of our operating losses
in the quarter ended June 30, 2004, we generated a cash flow deficit of
$58,700 from operating activities. Cash flows used in investing activities
was $0 during this period.  We met our cash requirements during this quarter
primarily through issuance of notes payable in the amount of $32,000 and
proceeds from common stock subscription of $27,500.

While the Company has raised capital necessary 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. In the past, we have relied on the sale of our common stock
to private investors and proceeds from advances and loans from significant
shareholders. There is no assurance we will continue to receive funds from
outside investors and shareholders. We currently do not have sufficient
capital resources to fund our current level of operating activities, capital
expenditures and other obligations through the next twelve months. If we are
not successful in generating sufficient liquidity from operations or in
raising sufficient capital resources, on terms acceptable to us, this could
have a material adverse effect on our business, results of operations,
liquidity, and financial condition.

The Company is seeking financing in the form of debt or equity in order to
provide the necessary working capital.  Such financing may be upon terms that
are dilutive or potentially dilutive to our stockholders.  The Company
currently has no commitments for financing.  There are no assurances the
Company will be successful in raising the funds required.

The independent auditors report on the Company's March 31, 2004 financial
statements included in this report states that the Company's recurring losses
raise substantial doubts about the Company's ability to continue as a going
concern.


ITEM 3.  CONTROLS AND PROCEDURES

The registrant's Principal executive officers and principal financial officer,
based on their evaluation of the registrant's disclosure controls and
procedures (as defined in Rule 13a-15 (e) of the Securities Exchange Act of
1934) as of June 30, 2004, have concluded that the registrant's disclosure
controls and procedures are adequate and effective to ensure that material
information relating to the registrant and its consolidated subsidiary is
recorded, processed, summarized and reported within the time periods
specified by the SEC's rules and forms, particularly during the period in
which this annual report has been prepared.

The registrant's principal executive officers and principal financial officer
have concluded that there were no significant changes in the registrant's
internal controls or in other factors that could significantly affect these
controls subsequent to June 30, 2004 the date of their most recent evaluation
of such controls, and that there was no significant deficiencies or material
weaknesses in the registrant's internal controls.


                      PART II - OTHER INFORMATION


ITEM 1.  LEGAL PROCEEDINGS

None



<PAGE>                            12

ITEM 2.  CHANGES IN SECURITIES

During the three months ended June 30, 2004, the Company issued an aggregate
of 20,262 shares of common stock to 5 individuals that purchased the Company's
common stock from the Company's former officer.  These issuances are
considered exempt from registration under Section 4(2) of the Securities Act
of 1933.


ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None.


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

None.


ITEM 5.  OTHER INFORMATION

None.
























<PAGE>                            13



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.



<PAGE>                            14



                               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:  September 1, 2004                    By: /s/ Robert L. Jones, Jr.
                                                -----------------------------
                                                 Robert L. Jones, Jr.,
                                                 Chairman and CEO




Dated:  September 1, 2004                    By: /s/ Patricia E. Jones
                                                -----------------------------
                                                Patricia E. Jones,
                                                Secretary/Treasurer
                                                (Principal Financial Officer)














<PAGE>                            15