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, 2002

                                       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:  $740,389.

                                        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.

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

                                        2
<PAGE>
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 $3.50 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 and the additional four (4) wells that can be drilled on
the  lease.

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 2003,  Hiko  Bell  and officers of the Company will be working on projects to
increase  revenue  so  that  within  the  next  short  period, Hiko Bell will be
eligible  to assume a position on the National Association of Securities Dealers
list  and  become  "Listed"  stock.

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

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  in  the form of
Scheelite,  calcium  tungstate.  The  property  was  mined  during the period of

                                        3
<PAGE>

1942-1945  to  provide  this  strategic  metal  to  the  steel  industry for the
hardening  of  steel  for  armor plating and the war effort during World War II.
When  the  price  of tungsten fell after the end of the war, the mining for this
metal  practically  ceased in the United States.  As of this date management has
not  conducted  any  investigation  as  to  the  economic  value  or  merits for
additional mining on this property.  It is also unclear as to what the remaining
ore  reserves  may  be.  This  problem  should  be  resolved  in  200
..

A  county  road  that  is  fairly  well  maintained  crosses this property in an
east-west  direction.  The  scenery  of  the area is magnificent.  The lands are
high  in  the mountains with broad, north-south trending valleys on the east and
on  the  west  side  of  the  range.

The  claims have hood accessibility.  In addition to the county road, Utah State
Highway  30  lies a few miles to the south, extending from the Nevada-Utah State
line on the west to Park Valley on the east, with easy access to U.S. Highway 80
which is a north-south main highway that ties Salt Lake City, Ogden and the main
cities  of  Idaho.  To  the  west  State  Highway 80 leads to Las Vegas, Nevada.

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  " 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.

Detailed technical studies and environmental plans will have to be conducted and
submitted  to the Bureau of Land Management, the state of Utah Geological Survey
and  other  appropriate  governmental  agencies  for  approval,  before  mining
operations  can  be undertaken.  The time frame for this work is estimated to be
one  year  and to cost about  $100,000 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.  Natural gas reserves, based on 160 acre
well  spacing,  is  2.8  billion  cubic  feet  per location.  Hiko Bell has a 95
percent  working  interest  in  the  well.  The  in-place  reserves are normally
calculated at one-fourth of the on going natural gas price at the wellhead.  The
present net worth of those proven, recoverable gas reserves under the well, with
a price of $3.50 per thousand cubic feet (MCF) is calculated to be approximately
$2,100,000.  Production revenue to Registrant's Working Interest  from gas sales
will add significantly to the Company's financial picture.

                                        4
<PAGE>
UTAH:  Uintah  County.  Registrant  has  a three (3) percent working interest in
6,118.93  acres  in  the Eight Mile Flat oil field located in Township 9 South -
Range  18  East.  In this Township, Rocky Mountain Production Company has 14 oil
wells  that  have  been  complete  from  the lower Green River formation, Inland
Production Company also has 14 completed oil wells, and Dominion Exploration and
Production  Company  has  three oil wells and 2 Masaverde gas wells. None of the
Registrant's  acreage has been drilled as of 12-31-02, but based on geologic and
engineering  data,  it  is probable that in the near future, the leases on which
Registrant  has  Working  Interest,  will  be  productive  when  drilled.

New drilling and completion methods in this area will make this area that, up to
now,  has  been  marginal, economically viable for oil production from the Green
River  formation. This is being demonstrated by Inland Production Company use of
a  secondary  recovery   technique  of  water  flooding.   Using  this  process,
recoverable  oil  reserves have been increased from an average of 50,000 barrels
per  well  to  well  over  120,000  barrels.

UTAH:  Uintah  and  Duchesne  Counties.  Registrant  has overriding royalties in
four  (4)  producing  oil wells located in the Bluebell-Altamont oil field.  Two
wells  are  owned  by Pennzoil and one well is operated by Devon Energy Company.
The  fourth  well  is  operated  by Retamco Operating Company, Robert, Montana.

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>
1999  High              .01             .01             .01            .01
1999  Low               .005            .005            .005           .005

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

</TABLE>


                                        5
<PAGE>
ITEM  6:  SELECTED  FINANCIAL  DATA  FOR  THE  YEAR  ENDING  DECEMBER  31
-------------------------------------------------------------------------
<TABLE>
<CAPTION>
                  2002        2001      2000      1999     1998      1997
Operating
<S>             <C>         <C>       <C>        <C>      <C>       <C>
Revenue            9,798     22,757     9,170    7,530    24,091    19,277

Net  Income
(Loss)             5,349    (5,268)  (15,705)   3,725     3,397     1,017

Earnings
(loss)/sh        (.00025)  (.00023)  (.00015)   .0001      .001     (.005)

Total  Assets   $740,389   726,452   740,657  722,810   735,238   728,799
</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.  Hiko
Bell  has  established  an Authority for Expenditure for repairing the well at a
cost  of  approximately  $100,000.  This  would include the bonding requirements
with  the  State  of  Utah  and Bureau of Land Management and also the cost of a
dehydrator  unit  and  a metering station that would connect with Questar's main
natural  gas  transmission  pipeline.  Management estimates the net revenue from
gas  sales  to  be  about  $20,000  per month after completion of the reworking.
Recoverable natural gas under this well has been calculated at 2.8 billion cubic
feet,  based  on  160  acre well spacing.  On 80 acre spacing there are four (4)
additional wells which can be drilled on registrant's 40 acre lease.  Registrant
has  a  95  percent  working  interest  in  the well and the lease.  Net revenue
interest  is  76  percent.

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

     Consolidated  Balance  Sheet  for  the  year  ended
          December  31,  2002  and  2001  (unaudited)                          7
     Statement  of  Operation  and  Retained  Earnings
          for  the  year  ended  December  31,
          2002  and  2001  (unaudited)                                         9
     Notes  to  Financial  Statements  (unaudited)                            10


                                        6
<PAGE>

                         HIKO BELL MINING & OIL COMPANY
                           Consolidated Balance Sheet
                                    Unaudited

<TABLE>
<CAPTION>
For  the  year  ended  December  31:                        2002         2001
                                                          --------     --------
Current  Assets
<S>                                                       <C>          <C>
     Cash                                                       91          226
     Current  Receivables  Less
       Allowance  for  Bad  Debt                            20,875        6,803
     Investments                                            62,408       62,408
     Other  Assets                                          42,054       42,054
                                                          --------     --------

     TOTAL                                                $125,428     $111,491
                                                          --------     --------

Properties,  Building  &  Equipment

     Assigned  Non-producing  Leases                         8,526        8,526
     Assigned  Producing  Leases                            21,875       21,875
     Producing  Gas  &  Oil  Properties                    398,114      398,114
     Non-producing  Gas  &  Oil  Leases                     49,162       49,162
     Working  Interest                                      60,568       60,568
     Mining  Property                                       76,716       76,716
                                                          --------     --------

          TOTAL                                           $614,961     $614,961
                                                          --------     --------

TOTAL  ASSETS                                             $740,389     $725,452
                                                          ========     ========
</TABLE>




                                        7
<PAGE>
                         HIKO BELL MINING & OIL COMPANY
                     Consolidated Balance Sheet (continued)
                                    Unaudited

<TABLE>
<CAPTION>
For  the  year  ended  December  31:                       2002         2001
                                                        ----------   ----------

Current  Liabilities
<S>                                                    <C>          <C>
     Accounts  Payable                                      48,064       30,828
     Property  &  Other  Taxes                               1,280        3,000
     Royalty  Payments                                      15,877       15,877
     Notes  Payable                                         60,710       72,400
     Related  Parties                                          590          190
                                                        ----------   ----------

          TOTAL                                           $126,521      122,295
                                                        ----------   ----------



Stockholders  Equity

     Common  Stock,  25,000,000
     Authorized  $.01  par  value
       2001:  22,222,229                                   222,229      222,229
       2002:  22,222,229
     Capital  paid  in  excess  of  par  value           3,175,777    3,170,415
     Retained  Earning  (deficit)                       (2,784,138)  (2,789,487)
                                                        ----------   ----------

                                                           613,868      603,157
                                                        ----------   ----------

Total Stockholders Equity                              $   740,389  $   725,452
                                                       ===========  ===========
</TABLE>


                                        8
<PAGE>
                         HIKO BELL MINING & OIL COMPANY
                  Statement of Operation and Retained Earnings


<TABLE>
<CAPTION>
For  the  year  ended  December  31:                       2002         2001
                                                       ----------   -----------
INCOME
<S>                                                    <C>          <C>
     Consulting  Income                                      9,018       21,866
     Production  Income                                        780          891
                                                       ----------   -----------

          Total Income                                 $     9,798  $    22,757
                                                       ----------   -----------

     Operating  Costs                                        4,449       26,934
     Depreciation  &  Depletion                                  0            0
     Interest                                                    0        1,091
                                                       ----------   -----------

          TOTAL                                        $     4,449  $    28,025
                                                       ===========  ===========


Income  (loss)  Before  Taxes                               (5,349)      (5,268)
Net  Income  (loss)                                         (5,349)      (5,268)
Retained  Earnings  (deficit)                          $(2,784,138) $(2,789,487)

Income  (loss)  per  share                                (0.00024)    (0.00015)
</TABLE>






                                        9
<PAGE>
                         HIKO BELL MINING & OIL COMPANY
                    NOTES TO FINANCIAL STATEMENTS (UNAUDITED)



NOTE  1:

"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  BCFG)


















                                       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                                         Age 81

Harvey  S.  Bryant          President                      Until next stockholders meeting
416  West  15th St.,        Director                       Director since 2002
Bldg. 300                                                  Age:  39
Vernal,  UT  84078

Robert  E.  Covington       Secretary/Treasurer            Until next stockholders meeting
45  North  200  West        Director                       Director  since 1964
Vernal,  UT  84078                                         Age:  82
</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
of  lease  and mineral acquisitions.  His ability to engineer a project from its
inception  to  completion  is  outstanding.

Harvey  S.  Bryant  was  elected  to the Board of Directors in June, 2002. James
Caldwell  had accepted employment as a regional salesman for an oil field 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.

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.

                                       11
<PAGE>

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.

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.

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.


                                       12
<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)     Exhibits:

             None.

(b)     Reports  on  Form  8-K:

             None.


Additional  Information

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








                                       14
<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:  July  16,  2003               -------------------------------------------
                                     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:  July  16,  2003             ---------------------------------------------
                                   Craig  Caldwell,  Chief Executive Officer
                                     & Vice President & Director



                                   By/s/  Harvey S. Bryant
Date:  July  18,  2003               -------------------------------------------
                                     Harvey S. Bryant, President & Director



                                   /s/  Robert  E.  Covington
Date:  July  16,  2003             ---------------------------------------------
                                   Robert  E.  Covington,  Secretary-Treasurer
                                     & Director








                                       15
<PAGE>
                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
                            (18 U.S.C. SECTION 1350)

I,  Craig Caldwell, Chief Financial Officer of the registrant, certify that:

     1.     I  have  reviewed  this  annual  report on Form 10-KSB of Hiko Bell;
Mining & Oil Coimpany/

     2.     Based  on  my  knowledge,  this  annual  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
annual  report;

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

     4.     The registrant's other certifying officers and I are responsible for
establishing  and  maintaining disclosure controls and procedures (as defined in
Exchange  Act  Rules  13a-14  and  15d-14)  for  the  registrant  and  have:

            a.   designed such disclosure controls and procedures to ensure that
material  information  relating  to  the  registrant, including its consolidated
subsidiaries,  is made known to us by others within those entities, particularly
during  the  period  in  which  this  annual  report  is  being  prepared;

            b.   evaluated  the  effectiveness  of  the  registrant's disclosure
controls  and procedures as of a date within 90 days prior to the filing date of
this  annual  report  (the  "Evaluation  Date");  and

            c.   presented  in  this  annual  report  our  conclusions about the
effectiveness  of the disclosure controls and procedures based on our evaluation
as  of  the  Evaluation  Date;

     5.     The  registrant's  other  certifying  officers and I have disclosed,
based  on our most recent evaluation, to the registrant's auditors and the audit
committee  of  registrant's  board  of  directors  (or  persons  performing  the
equivalent  functions):

            a.   all  significant  deficiencies  in  the  design or operation of
internal  controls  which  could  adversely  affect  the registrant's ability to
record, process, summarize and report financial data and have identified for the
registrant's  auditors  any  material  weaknesses  in  internal  controls;  and

            b.   any fraud, whether or not material, that involves management or
other  employees  who  have  a  significant  role  in  the registrant's internal
controls;  and

     6.     The  registrant's  other certifying officers and I have indicated in
this  annual  report whether there were significant changes in internal controls
or in other factors that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any corrective actions with
regard  to  significant  deficiencies  and  material  weaknesses.



Date:  July  16,  2003
                                       /s/  Craig Caldwell
                                       -----------------------------------------
                                       Craig Caldwell
                                         Chief  Financial  Officer


                                       16