U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-KSB
                [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                  FOR THE FISCAL YEAR ENDED DECEMBER 31, 2003

                                       or

                [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                           COMMISSION FILE NO. 0-4686

                         HIKO BELL MINING & OIL COMPANY
                 (Name of small business issuer in its charter)

          Utah                                                87-0267432
------------------------                              --------------------------
(state of incorporation)                              (IRS Employer I.D. Number)

                              1635 East 1500 South
                                Vernal, UT 84078
                    ----------------------------------------
                    (Address of principal executive offices)

                    Issuer's telephone number: 435-789-3233

         Securities registered under Section 12(g) of the Exchange Act:

                          Common Stock $0.01 par value
                          ----------------------------
                                (Title of class)

                         Over-the Counter (Pink Sheets)
                  -------------------------------------------
                  (Name of each exchange on which registered)

     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 [ ]

     State the aggregate market value of the voting and non-voting common equity
held  by  non-affiliates  computed by reference to the price at which the common
equity was sold, or the average bid and asked price of such common equity, as of
a specified date within the past 60 days prior to the date of filing:  $567,077.

                                        1
<PAGE>
ITEM  1:  BUSINESS
------------------

A.  General  Description  of  Business

Hiko Bell Mining & Oil Company ("registrant") is a Utah corporation organized in
1942  to  mine tungsten for the World War II strategic metals plan on an 80 acre
tract of patented land which the Company still owns, located in northwestern Box
Elder  County, Utah.  The principal business of the registrant is exploring  for
developing  and  producing  oil,  gas and minerals, including the acquisition of
leases,   farmouts,  mining  properties   or  other   valuable  mineral   lands.
Registrant's  current  portfolio  is more fully described in "ITEM 3" hereafter.

Registrant's source of the properties is state lease, federal oil and gas leases
and  fee  (patented)  lands,  principally  in  the  Rocky  Mountain  area.

Initial  development  of an oil and gas or mining prospect originates within the
geologic  department.  The  feasibility  of  acquiring  such lands is checked in
state  land offices, county court houses, with the Bureau of Land Management and
other governmental agencies.  Management then works up the economic viability of
the  project  with  an  Authority  for  Expenditure (AFE).  If the economics are
favorable  and  the  acreage  is  available,  a  review  is made of the costs of
acquisition,  of  geologic  and  geophysical  work,  the cost of the drilling or
exploration  work,  the  cost of completion of "putting into production" and the
current  and  future  market  conditions.  If  all  of  these varied factors are
favorable,  the  plan  is  then  approached  from  the standpoint of funding the
project.

All  of  the  above  operations  are conducted by registrant and require various
degrees of skill, knowledge and experience, combined with a high degree of group
effort  and  motivation.

B.  Competition

Registrant  operates in a highly competitive industry where success is dependent
upon the ability to generate excellent projects which are financially within the
limits and range of registrant, to move quickly and decisively and to obtain the
required  financing  and  follow  the  project  through  from  beginning to end.
Management  is  fortunate  in  having a highly motivated staff with more than 75
years  of  combined  industry  experience.

C.  Patents  and  Trademarks

Although  registrant  has  no  material patents or trademarks or concessions, it
does  have all of the required business licenses, bonds and permits necessary to
carry  out  its  various  functions.


                                        2
<PAGE>

D.  Environmental  Regulations

In  the course of the development of oil, gas or mining projects, the registrant
works  closely  with  all  of  the  appropriate governmental agencies which have
jurisdiction  on  lands  where development is to occur.  All guidelines are laid
down  by  these  agencies  and are adhered to in the regular course of business.

E.  Financial Information About Foreign and Domestic Operations and Export Sales

All  Sales  are  domestic and are located within the western United States.  For
financial  information  regarding  this  geographic  area see ITEM 2 (B) of this
report.

F.  Number  of  Employees

The  number  of full time employees of registrant averaged three (3) during this
reporting  period.

G.  Business  Done  and  Intended  to  be  Done  by  Registrant

Registrant  is  primarily in the oil, gas and mining business. The Company works
up  and  develops  oil and gas exploration projects for development. Most of the
registrants  mining  projects have been developed on company owned property. Oil
and  gas exploration in the United States, onshore, has been at a low ebb during
the  past four years, due in part to the drastic decrease in oil and gas prices.
This  has  now  turned  around,  with oil recently maintaining a price of around
$28.50  per  barrel  from  a low of $15.40 several years ago. The price paid per
thousand  cubic  feet  of  natural  gas has risen to $5.15 per MCF in the Uintah
Basin.  This  price  increase  will  enable registrant to rework its Dirty Devil
22-27 well and get it back into production, increasing cash flow. The Company is
working  on an Agreement to sell part of its working interest in the Dirty Devil
22-27  for  funding  sufficient  to  pay  all  of  its  share  of  the  cost  of
re-completing  the  well. Further exploration work will be done on the company's
placer gold claims, now that the price of gold has risen to over $300 per ounce.

In  2004,  Hiko  Bell and officers of the Company will concentrate on increasing
revenue and profits by drilling the newly staked and surveyed Dirty Devil 22X-27
well  and  completing  it  as  a  producing  gas  well.

ITEM  2:  PROPERTIES
--------------------


                                        3
<PAGE>

A.  Mining  Properties

UTAH:  Box  Elder  County.  Registrant owns 80 acres of patented land located in
the  Grouse  Creek  Mountains  of  Northwestern  Utah in Box Elder County.  This
property  was  the  reason  for  the  founding  of Strategic Minerals, Inc., the
original name of the Company prior to the time when the name was changed to Hiko
Bell  Mining  &  Oil  Company.  The  Company  was founded in 1942.  The property
contains  potential  for  the  mining  of  the  metal  tungsten.

UTAH:  Uintah  County. Registrant owns 10 placer mining claims located along the
Green  River  in northeastern Utah, 8 miles northeast of the town of Jensen. The
claims  are  accessible year round by a gravel road that is maintained by Uintah
County. The gold content of the gravels range from .05 to .08 ounce per ton. The
gravels  on  the  property have been calculated to contain 2.5 million ounces of
gold  in  the  20  million  cubic  yards  of  material. The ore also contains an
estimated  25  million  ounces  of  silver.  Engineering data indicates that the
average value of the ore, screened to a minus 1/4" is $121.46 per ton, using the
price of gold at $380 per ounce. The cost of mining, concentrating and refining,
using  that  parameter,  is  estimated  to  be  $32.25/ton.  This would give the
operation  a net profit of $89.21/ton, before taxes. Based on a 1500 ton per day
operation, utilizing 300 working days per year, annual pre-tax revenue should be
around  $40,000,000.  Estimated  plant  and  equipment  costs  are  $8,360,000.

The  economic  feasibility  of the project should be preceded with a bench scale
model  to  determine  the  economic  viability  of  a large scale operation. The
efficiency  of  the four gold recovery process will be the determining factor as
to  whether  or  not the project will be economically viable, a factor yet to be
determined.  Technical  and environmental studies will have to be conducted. The
plans  will  have to be submitted to the Bureau of Land Management, the State of
Utah  Geological Survey, the State Office of Water Quality and other appropriate
governmental  agencies for approval, before mining operations can be undertaken.
The  time frame for this work is estimate to be one year at an estimated cost of
$350,000,  including  Federal  and  State  environmental  bonding.

B.  Oil  &  Gas  Properties

UTAH:  Uintah  County. Registrant owns the Dirty Devil 22-27 gas well located in
northeastern  Uintah  County  in Section 27 of Township 9 South - Range 24 East,
Fifty  (50)  miles southeast of Vernal. Proved developed recoverable natural gas
reserves  under the well are 2.8 billion cubic feet of gas. The well has product
100,000,000 cubic feet of gas during the two years that it was in production. In
September,  2003,  registrant  sold  50% of its Working Interest in the 400 acre



                                        4
<PAGE>

lease  to  a Texas company, Curton Captial Corporation and retained a 49.45% WI.
Registrant  re-entered  the  well for a re-completion job. The operations showed
that  the  production  casing had parted and it was mechanically not possible to
produce  the  well,  so  it  was  plugged  in  early November. Location has been
surveyed  for an offset well, the 22X27 that registrant plans to drill an 8,000'
well  the  Second  Quarter  of  2004.  Well  Spacing in the area is on a 40 acre
pattern,  thus  permitting  nine  wells  to  be  drill  on  the  lease.

UTAH:  Uintah  County.  Registrant  has  a three (3) percent working interest in
6,118.93  acres in the Eight Mile Flat oil field in western Uintah County, Utah.
The  leases  are  in Township 9 South - Range 18 East and the operator in Inland
Production  Company. Two oil wells are drilled and completed on the leases. They
have been shut in until recently. With the acquisition of these leases by Inland
Production,  gas  and  oil  development will now be undertaken in the Eight Mile
Flat  field. The leases have oil potential, not only from the present productive
Green  River  formation,  but  also  for  gas  production  from  the Wasatch and
Mesaverde  formations.


ITEM  3:  LEGAL  PROCEDURES
---------------------------

None.

ITEM  4:  SUBMISSION  OF  MATTERS  TO  VOTE  OF  SECURITY  HOLDERS
------------------------------------------------------------------

None.

ITEM  5:  MARKET  FOR  REGISTRANT'S  COMMON  STOCK  &  RELATED  SECURITY HOLDERS
--------------------------------------------------------------------------------
<TABLE>
<CAPTION>
                                              QUARTERS
YEAR                   FIRST           SECOND          THIRD          FOURTH
<S>                     <C>             <C>             <C>            <C>
2000  High              .01             .01             .01            .01
2000  Low               .005          .  005            .005           .005

2001  High              .01             .01             .01            .01
2001  Low               .005            .005            .005           .005

2002  High              .01             .01             .01            .01
2002  Low               .005            .005            .005           .005

2003  High              .01             .01             .02            .05
2003  Low               .005            .005            .01            .02
</TABLE>


                                        5
<PAGE>
ITEM  6:  SELECTED  FINANCIAL  DATA  FOR  THE  YEAR  ENDING  DECEMBER  31
-------------------------------------------------------------------------
<TABLE>
<CAPTION>
                  2003        2002      2001       2000       1999       1998
Operating
<S>             <C>         <C>       <C>        <C>        <C>         <C>
Revenue           42,621       9,798    22,757      9,170      7,530      24,091

Net  Income
(Loss)           (81,986)      5,349    (5,268)   (15,705)     3,725       3,397

Earnings
(loss)           (.00012)    (.00025)  (.00023)   (.00015)     .0001        .001

Total  Assets   $567,077    $740,389  $726,452   $740,657   $722,810    $735,238
</TABLE>


ITEM  7:  MANAGEMENT'S  DISCUSSION  &  ANALYSIS  OF  STATEMENT  OF  OPERATIONS
------------------------------------------------------------------------------

No  significant  changes  in  the accounting procedures of the Company have been
made  during  the  past year in registrant's methods of operations. Registrant's
principal  source  of  income  was the Company's Dirty Devil 22-27 gas well. The
well  was  shut  in, in 1986, due to a problem with water incursion that flooded
the  production  casing  bore, resulting in the natural gas flow being shut off.
Analysis of the water indicated that it was fresh, cold, and contained flecks of
gilsonite.  These  data were proof that the water flow was coming from the basal
sand  of  the  Uinta  formation  at  a depth of from 1,000 to 1,400 feet uphold.

Hiko  Bell's  Chief  Executive  officer,  Craig  Caldwell,  an  experienced well
completion  engineer, originally felt that the cement job between the casing and
the  well  bore  had  broken  and  thus no longer sealed off surface waters. Two
re-completion attempts were made in the period 1987 and in 1990 to swab the well
to  deplete  the  water  and  bring  on  the  gas,  but  both were unsuccessful.
Registrant  had  calculated  an AFE (Authority for Expenditure) for the required
rework to shut off the up hole water inflow to be $191,000. The Company had been
financially  trapped  for  funds  in trying to recover from a very long and very
expensive  lawsuit  on  the  well.  This  lawsuit stripped the registrant of its
patented  Montana  and  Nevada  mining  properties and a large block of treasury
stock.  Registrant  did  not have the funds to put the well back into production
until  September  2003.  The  Board  of Directors sold a 50% Working Interest to
Curton  Capital  Corporation,  Dallas,  Texas.


                                        6

<PAGE>

A workover rig was moved over the wells and the reworking began with the pulling
of the production tubing. Workover operations enabled the consulting engineer to
determine  that  there  was  a  large hole in the production casing that was not
capable  of  being repaired so the well had to be plugged and abandoned. Despite
the  fact  that  there  was  over 3,000 feet of water in the casing, the gas was
blowing out, spraying the water all over the location and the well. Mr. Caldwell
told  Mr.  Covington that "the well just didn't want to die". An offset well has
been  staked and surveyed. An application for Permit to Drill has been submitted
to  the BLM for approval. An On-Site inspection by the BLM has been submitted to
the  BLM for approval. An On-Site inspection by the BLM has been completed as of
this  date. Drilling the new production well to tap the five gas zones that were
gas  productive  in  the  plugged well. Should be commenced in late May or early
June,  depending  upon  rig  availability and on obtaining the financing for the
drilling  and  completion.  The  AFE  cost  of  this is estimated at $1,200,000.


ITEM  8:  FINANCIAL  STATEMENTS  AND  SUPPLEMENTAL  DATA
--------------------------------------------------------

                  Consolidated Balance Sheet for the year ended
                     December 31, 2003 and 2002 (unaudited)
                  Statement of Operation and Retained Earnings
                        for the year ended December 31,
                            2003 and 2002 (unaudited)
                    Notes to Financial Statements (unaudited)





                                        7
<PAGE>

                         HIKO BELL MINING & OIL COMPANY
                           Consolidated Balance Sheet
                                    Unaudited

<TABLE>
<CAPTION>
For  the  year  ended  December  31:                        2003         2002
                                                          --------     --------
Current  Assets
<S>                                                       <C>          <C>
     Cash                                                 $ 47,567     $  4,100
     Current  Receivables  Less
       Allowance  for  Bad  Debt                            89,234       16,866
     Investments                                            62,408       62,408
     Other  Assets                                          42,054       42,054
                                                          --------     --------

     TOTAL                                                $241,263     $125,428
                                                          --------     --------

Properties,  Building  &  Equipment

     Assigned  Non-producing  Leases                         6,690        8,526
     Assigned  Producing  Leases                            21,875       21,875
     Producing  Gas  &  Oil  Properties                    188,944      398,114
     Non-producing  Gas  &  Oil  Leases                     49,162       49,162
     Working  Interest                                      21,023       60,568
     Mining  Property                                       38,120       76,716
                                                          --------     --------

          TOTAL                                           $325,814     $614,961
                                                          --------     --------

TOTAL  ASSETS                                             $567,077     $740,389
                                                          ========     ========
</TABLE>


Note:  Oil  and  gas  leases  and  Working  Interest  were re-evaluated in 2003,
partially  based  upon  the  sale  of 50% Working Interest in SL 071725-C in the
Dirty  Devil  Gas  Field  and  in  part  upon re-evaluation of the other leases.

                                        8
<PAGE>
                         HIKO BELL MINING & OIL COMPANY
                     Consolidated Balance Sheet (continued)
                                    Unaudited

<TABLE>
<CAPTION>
For  the  year  ended  December  31:                      2003         2002
                                                       ----------   ----------

Current  Liabilities
<S>                                                   <C>           <C>
     Accounts  Payable                                $    16,864   $    48,064
     Property  &  Other  Taxes                                  -         1,280
     Royalty  Payments                                     12,034        15,877
     Notes  Payable                                        86,200        60,710
     Related  Parties                                       2,083           590
                                                      ------------  -----------

          TOTAL                                       $   117,181   $   126,521
                                                        ----------  -----------


Stockholders  Equity

     Common  Stock,  25,000,000
     Authorized  $.01  par  value
       2002:  22,222,229                                  222,229       222,229
       2003:  22,222,229
     Capital  paid  in  excess  of  par  value          3,093,791     3,175,777
     Retained  Earning  (deficit)                      (2,866,124)   (2,784,138)
                                                        ----------   ----------

                                                      $   449,896   $   613,868
                                                        ----------   ----------

Total Stockholders Equity                             $   567,077   $   740,389
                                                       ===========  ===========
</TABLE>


                                        9
<PAGE>

                         HIKO BELL MINING & OIL COMPANY
                  Statement of Operation and Retained Earnings


<TABLE>
<CAPTION>
For  the  year  ended  December  31:                       2003         2002
                                                       ----------   -----------
INCOME
<S>                                                    <C>          <C>
     Consulting  Income                                $         -  $     9,018
     Production  Income                                     42,621          780
                                                       ----------   -----------

          Total Income                                 $    42,621  $     9,798
                                                       ----------   -----------

     Operating  Costs                                      116,551        4,449
     Depreciation  &  Depletion                                  0            0
     Interest                                                  539            0
                                                       ----------   -----------

          TOTAL                                        $   117,090  $     4,449
                                                       ===========  ===========


Income  (loss)  Before  Taxes                              (81,986)       5,349
Net  Income  (loss)                                        (81,986)       5,349
Retained  Earnings  (deficit)                          $(2,866,124) $(2,784,138)

Income  (loss)  per  share                                (0.00012)    (0.00024)
</TABLE>






                                        10
<PAGE>

ITEM  9:  DISAGREEMENT  OF  ACCOUNTING  AND  FINANCIAL  DISCLOSURES
-------------------------------------------------------------------

None.

ITEM  10:  DIRECTORS  AND  EXECUTIVE  OFFICERS
----------------------------------------------
<TABLE>
<CAPTION>
A  and  B.
Name  and  Address          Title                          Office  Term
<S>                         <C>                            <C>
Craig  Caldwell             Chief Executive Officer        Until next stockholders meeting
1273  South  1500  East       & Vice President             Director  since  1964
Vernal,  UT  84078

Harvey  S.  Bryant          President                      Until next stockholders meeting
416  West  15th St.,        Director                       Director since 2002
Bldg. 300
Vernal,  UT  84078

Robert  E.  Covington       Secretary/Treasurer            Until next stockholders meeting
45  North  200  West        Director                       Director  since 1964
Vernal,  UT  84078
</TABLE>

None  of  the  above  was selected pursuant to any arrangements or understanding
between  him  and  any  other  person.

C.  Identification  of  Certain  Significant  Employees

None.

D.  Resume  of  Experience

The  professional  work  experience  of  the three officers of registrant have a
combined  total,  in  the  oil,  gas  and mining business of more than 70 years.

Craig  Caldwell, President, has been in the oil and gas business since 1952.  He
started  in leasing and trading minerals and leases, then in the actual business
of  drilling,  completing  and  producing  gas  and  oil wells.  Craig is highly
experienced in making deals, in farmouts and in joint-venture wells and programs

                                       11
<PAGE>

of  lease  and mineral acquisitions.  His ability to engineer a project from its
inception  to  completion  is  outstanding.

Robert  E. "Bud" Covington is a graduate of the University of Colorado (Class of
1947)  with a BA in geology.  He did a year of postgraduate work at the Colorado
School  of Mines in 1948.  Since that time he has worked for Phillips Petroleum,
Carter  Oil  Company (Exxon) and many other independents both in the oil and gas
business  and  the  mining  division.

Harvey  Bryant  was  elected  to  the Board of Directors in June, 2002. James C.
Caldwell  had  accepted  employment  as  a regional salesman for Oil Well Supply
Company.  He  tendered  his  resignation  with  regret, but he believed that his
dcuties  as  an  officer  of Hiko Bell presented a possible conflict of interest
with  his  new  job.

Mr.  Bryant  brings  to Hiko Bell financial expertise from his years of business
experience  that  will  prove  to  be a valuable asset to the Company. From 1977
through  1990,  Mr.  Bryant  was  a  principal in the investment banking firm of
Anderson,  Bryant  &  Company.  The  firm was founded in 1963 and was a national
investment  banking organization based in Oklahoma City, specializing in Oil and
Gas  Companies.  From  1990  -  2002,  Mr. Bryant has been primarily involved in
mergers  and  acquisitions.

E.  Involvement  in  Certain  Legal  Proceedings.

None.

ITEM  11:  MANAGEMENT'S  REMUNERATION  AND  TRANSACTIONS
--------------------------------------------------------

No  officer  of  the  Company  has received remuneration, salary, stock or other
benefits  during  2002, or during the last 15 years, except for President Harvey
Bryant,  who  has  received  $10,000.

All  officers  and directors (no remuneration for directors) as a group received
during  this  period  the  following  remuneration's:

Number  of  persons  in  group:  Three.

Capacities  in which received, officers salaries, fees, commissions and bonuses:
None.


                                       12
<PAGE>

Securities  or  property,  insurance  or  reimbursement  of  expenses:  None.

Aggregate  of  contingent  form  of  remuneration:  None.

Registrant  has  no  retirement  plans  or  other  employee  benefit  plans.

There  are  no  existing  plans  or  arrangements  regarding future remuneration
payments  to  officers,  directors  or  significant  employees.

Other  compensation:  None.

Options,  warrants  or  rights:  None.

Termination  of  employment  and  change  of  control  arrangements:  None.


                                       13
<PAGE>
ITEM  12:  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS
---------------------------------------------------------------

A.     The  following  information  is  set  forth with respect to any person or
group  who  is  known to registrant to be beneficial owner of more than five (5)
percent  of  the  registrant's  voting  stock:
<TABLE>
<CAPTION>
Title or Class     Name  and  Address          Amount Owned          Percent
                                               Beneficial  Owner     of  Class
<S>                <C>                             <C>                <C>
Common             J. William Powell, Jr.          2,908,900          13.09
                   166  Bay  Court
                   Cross  River,  NY  10518

Common             Craig  Caldwell                 1,769,265           7.84
                   1273 South 1500 East
                   Vernal,  UT  84078

Common             James  C.  Caldwell             1,339,536           6.02
                   1835  North  1500  East
                   Vernal,  UT  84078

Common             Robert  E.  Covington           1,057,500           4.76
                   1273  South  1500  East
                   Vernal,  UT  84078
</TABLE>

B.     Security  Ownership  of  Management
<TABLE>
<CAPTION>
Title or Class     Name  and  Address              Amount             Percent
                                                                      of Class
<S>                <C>                             <C>                <C>
Common             Craig  Caldwell                 1,769,265          7.92
                   1273  South  1500  East
                   Vernal,  UT  84078

Common             James  C.  Caldwell             1,339,536          6.02
                   1835  North  1500  East
                   Vernal,  UT  84078

Common             Robert  E.  Covington           1,057,500          4.76
                   1273  South  1500  East
                   Vernal,  UT  84078
</TABLE>


                                       13
<PAGE>
Changes  in  Control

There  are  no arrangements knows to registrant, including pledges by any person
or  securities,  the  operation  of which may, at a subsequent date, result in a
change  of  control  of  registrant.

ITEM  13:  TRANSACTIONS  WITH  MANAGEMENT  AND  OTHERS
------------------------------------------------------

None.

ITEM  14:  EXHIBITS,  FINANCIAL  STATEMENTS  AND  REPORTS
---------------------------------------------------------

A.     Financial statements included in this filing:  12/31/2003

B.     Financial statement schedules in this filing:

"Standardized  Measures  of  Discounted Future Net Cash Flow Relating to Proved,
Recoverable  Oil  and  Gas  Reserves".  See  Item  2: Oil and Gas Properties for
details.

Natural Gas                      MMCF Gross              Hiko Bell Share

Dirty Devil 22-27                2.7 BCFG                .73303 (1.98 BDFG)

C.     Reports on Form 10-K

None

Additional  Information


                                       14
<PAGE>

Registrant  transfers  its  own  stock.

Business  Address:  1635 East 1500 South
                    Vernal,  UT  84079

Mailing  Address:   P.O.  Box  1845
                    Vernal,  UT  84079

                    Phone:  (435)  789-3233
                    Fax:  (435)  789-4560

Corporate Counsel:  John C. Beaslin
                    185 N. Vernal Avenue
                    Vernal, UT 84078

                    Phone:  (435) 789-1201
















                                       15
<PAGE>
                                   SIGNATURES

In  accordance  with  Section  13  or  15(d) of the Exchange Act, the Registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                                   HIKO  BELL  MINING  &  OIL  COMPANY


                                   By/s/  Craig  Caldwell
Date:  April 9,  2004                -------------------------------------------
                                     Craig  Caldwell,  Chief Executive Officer
                                       & Vice President



In  accordance  with  the Exchange Act, this report has been signed below by the
following  persons  on behalf of the registrant and in the capacities and on the
dates  indicated.


                                   /s/  Craig  Caldwell
Date:  April 9,  2004              ---------------------------------------------
                                   Craig  Caldwell,  Chief Executive Officer
                                     & Vice President & Director


                                   /s/  Robert  E.  Covington
Date:  April 9,  2004              ---------------------------------------------
                                   Robert  E.  Covington,  Secretary-Treasurer
                                     & Director








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