<PAGE>

         FORM 10-QSB - Quarterly Report Under Section 13 or 15(d)
                  of the Securities Exchange Act of 1934

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

                                FORM 10-QSB

[ X ] Quarterly Report pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934.
For the period ended         June 30, 1998                                 
                          -------------------

                              or

[   ] Transition Report Pursuance to Section 13 or 15(d) of the Securities
Exchange act of 1934.
For the transition period from                   to                         

Commission File Number  0-21275

                       ENTER TECH CORP.                                    
       ----------------------------------------------------
      (Exact name of registrant as specified in its charter)

                Nevada                            84-1349553                 
      ---------------------------------------------------------
     (State or other jurisdiction of           (I.R.S. Employer
      incorporation or organization            Identification No.)

   430 East 6th Street,     Loveland, CO              80537                
   ----------------------------------------------------------
  (Address of principal executive offices)          (Zip Code)

                            (303) 669-5292                                  
         --------------------------------------------------
        (Registrant's telephone number, including area code)

                                                                            
     -------------------------------------------------------------           
    (Former name, former address and former fiscal year, if changed
                            since last report.)

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 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.

                                  [ X ] Yes   [   ] No
 
       APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS
                     DURING THE PRECEDING FIVE YEARS:

     Indicated by check mark whether the registrant has filed all documents
and reports required to be filed by Sections 12, 13 or 15(d) of the
Securities Exchange Act of 1934 subsequent to the distribution of securities
under a plan confirmed by a court.

                                  [   ] Yes  [   ] No

                   APPLICABLE ONLY TO CORPORATE ISSUERS:
     
As of June 30, 1998, Registrant had 3,650,000 shares of common stock, $.0001
par value, outstanding.

<PAGE>

                                   INDEX

                                                               Page
                                                              Number

Part I.   Financial Information

     Item I.   Financial Statements
                    
               Balance Sheets as of June 30, 1998
                   and December 31, 1997 (Unaudited)             2

               Statements of Operations, Three and Six
                   Months Ended June 30, 1998 (Unaudited)        3

               Statements of Cash Flows, Three and Six
                   Months Ended June 30, 1998 (Unaudited)        4
     
               Notes to Financial Statements                     5

     Item 2.   Management's Discussion and Analysis of 
                   Financial Conditions and Results of 
                   Operations                                    7

Part II.  Other Information                                      8

                                    1
<PAGE>

                             ENTER TECH CORP.
                             ----------------
                              BALANCE SHEETS
                                (Unaudited)

                                  ASSETS
<TABLE>
<CAPTION>
                                                     June 30,     December 31,
                                                       1998           1997    
                                                     -----------  ------------
<S>                                               <C>             <C>
Current Assets
 Cash                                              $     1,004     $    5,000 
 Other                                                       -            500 
                                                   -----------     ----------
  Total Current Assets                                   1,004          5,500 

License and other intangible assets, net
 of valuation allowance of $210,000                          -              - 
                                                   -----------     ----------
  Total Assets                                     $     1,004     $    5,500 
                                                   ===========     ==========
<CAPTION>
                  LIABILITIES AND STOCKHOLDERS' (DEFICIT)
<S>                                               <C>             <C>
Current Liabilities:
     Accounts payable                              $     5,234     $        - 
     Payable, related party                             15,000          7,500 
                                                   -----------     ----------
  Total Current Liabilities                             20,234          7,500 
                                                   -----------     ----------
Stockholders' (Deficit):
     Preferred Stock, $.0001 par value,
          5,000,000 shares authorized
          none issued and outstanding                        -              - 
     Common Stock, $.0001 par value,
          100,000,000 shares authorized
          3,650,000 shares issued and 
          outstanding at June 30, 1998,
          and 3,235,000 shares issued and
          outstanding at December 31, 1997                 365            324 
     Additional paid-in capital                        274,409        235,600 
     Accumulated deficit                              (294,004)      (237,924)
                                                      ---------      ---------
Total Stockholders' (Deficit)                          (19,230)        (2,000)
                                                   ------------   ------------
Total Liabilities and Stockholders' (Deficit)      $     1,004    $     5,500 
                                                   ============   ============


</TABLE>
The accompanying notes are an integral part of the financial statements.

                                   2
<PAGE>
                         ENTER TECH CORP.
                         ----------------
                     STATEMENTS OF OPERATIONS
                           (Unaudited)
<TABLE>
<CAPTION>

                                 Six Months    Three Months
                                    Ended          Ended   
                                   June 30,       June 30, 
                                    1998            1998    
                                 ----------     -----------
<S>                            <C>            <C>
Revenues                        $         -    $         - 
                                -----------    -----------
Operating Expenses:
     Management fees                  7,500          3,750 
     Supplies                           832            416 
     Professional fees               20,862         10,431 
     Rent                             3,987          1,994 
     Travel                           3,119          1,560 
     Telephone                        1,837            918 
     Research and development        17,943          8,972 
                                -----------   ------------
       Total Operating Expenses      56,080         28,041 
                                ------------  ------------
  Net Loss                      $   (56,080)  $   (28,041)
                                ------------  ------------
  Per Share                     $      (.02)  $      (.01)
                                ============  ============
Weighted Average Number
   of Shares Outstanding          3,650,000     3,650,000 
                                ============  ============



</TABLE>
The accompanying notes are an integral part of the financial
statements.
                                3
<PAGE>
                         ENTER TECH CORP.

                     STATEMENTS OF CASH FLOWS
                           (Unaudited)
<TABLE>
<CAPTION>
                                                  Six Months   Three Months
                                                     Ended        Ended   
                                                    June 30,     June 30, 
                                                     1998          1998    
                                                   ---------     --------
<S>                                              <C>           <C>
Cash Flows Operating Activities:
       Net (loss)                                 $  (56,080)   $  (28,041)
     Decrease in other current
        assets                                           500           250 
      Increase in accounts payable                     5,234         5,234 
                                                  -----------   -----------
  Net Cash (Used in) Operating
     Activities                                      (50,346)      (22,557)
                                                  -----------   -----------
Cash Flows from Investing
   Activities                                              -             - 

Cash Flows from Financing
 Activities:
     Common stock issued and
        additional paid-in capital                    38,850        19,425 
     Increase in payable,
        related party                                  7,500         3,750 
                                                   ----------     ---------
  Net Cash Provided by
     Financing Activities                             46,350        23,175 
                                                   ----------     ---------
  Increase (Decrease) in Cash                         (3,996)          618 

  Cash, Beginning of Period                            5,000           386 
                                                   ----------     ---------
  Cash, End of Period                             $    1,004    $    1,004 
                                                  ==========    ==========
  Interest Paid                                   $        -    $        - 
                                                  ==========    ==========
  Income Taxes Paid                               $        -    $        - 
                                                  ==========    ==========
</TABLE>



The accompanying notes are an integral part of the financial
statements.
                                    4
<PAGE>
                         ENTER TECH CORP.
                         ----------------
                  NOTES TO FINANCIAL STATEMENTS
                    June 30, 1998 (Unaudited)


 (1)  Condensed Financial Statements
 -----------------------------------
    The financial statements included herein have been prepared by
    Enter Tech Corp. without audit, pursuant to the rules and
    regulations of the Securities and Exchange Commission. 
    Certain information and footnote disclosures normally included
    in the financial statements prepared in accordance with
    generally accepted accounting principles have been condensed
    or omitted as allowed by such rules and regulations, and Enter
    Tech Corp. believes that the disclosures are adequate to make
    the information presented not misleading.  While management
    believes the procedures followed in preparing these financial
    statements are reasonable, the accuracy of the amounts are in
    some respect's dependent upon the facts that will exist, and
    procedures that will be accomplished by Enter Tech Corp. later
    in the year.

    The management of Enter Tech Corp. believes that the
    accompanying unaudited condensed financial statements contain
    all adjustments (including normal recurring adjustments)
    necessary to present fairly the operations and cash flows for
    the periods presented.

 (2)  Business Combination
 -------------------------
    On June 2, 1998 Enter Tech Corp. (Company), (formerly Walnut
    Capital, Inc.) Completed a business combination with Links,
    Ltd., a development stage company.  Pursuant to the business
    combination, 3,235,000 shares of the Company's common stock
    were issued for 100% of the issued and outstanding stock of
    Links, Ltd.  At the time of the business combination, 835,000
    of the Company's common stock were cancelled.  Since the
    controlling shareholders of Links, Ltd. own controlling
    interest in the Company, the transaction was accounted for as
    a reverse acquisition whereby, the equity accounts of Links,
    Ltd. Were carried over into the accompanying financial
    statements.  Links, Ltd. was incorporated on August 18, 1997,
    therefore, comparative financial statements for prior periods
    have not been presented.

 (3) License and Other Intangible Assets
 ---------------------------------------
    The former parent company of Links, Ltd. acquired certain
    technology and license rights from an unrelated third party
    for $210,000.  These intangible assets were contributed to
    Links, Ltd.  Management of the Company review the intangible

                                    5
<PAGE>
    assets for impairment and provided a valuation allowance for
    the total $210,000.

 (4)  Allocated Expenses
 -----------------------
    Links, Ltd. was charged with various operating expenses
    allocated from its former parent company.  The expenses were
    recorded in the Statement of Operations and shown as
    additional paid-in capital.

 (5)  Payable, Related Party
 ---------------------------
    Links, Ltd. incurred $15,000 of management fees payable to a
        related party.






















                                    6
<PAGE>
                              ITEM 2

        MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
               CONDITION AND RESULTS OF OPERATIONS


Enter Tech Corp. (formerly Walnut Capital, Inc.)(the "Company") was
organized as a Colorado corporation on June 14, 1996, in order to
evaluate, structure and complete a merger with, or acquisition of,
prospects consisting of private companies, partnerships of sole
proprietorships.  Effective June 2, 1998, the Company completed a
business combination with Links, Ltd. as described in Note (2) to
the financial statements.

The Company generated no revenues during the three or six month
periods ended June 30, 1998.  The Company has incurred operating
expenses of $56,080 and $28,041 respectively during the six and
three month periods ended June 30, 1998.

The Company's capital is limited.  The Company is attempting to
raise additional capital.

At June 30, 1998, the Company had no material commitments for
capital expenditures, other than the Company has a $1,500,000
backlog of sales order which management anticipates will require
approximately $750,000 to acquire the inventory.


















                                    7
<PAGE>

                    PART II. OTHER INFORMATION



Item 1.  Legal Proceedings

         None.

Item 2.  Changes in Securities

         None.

Item 3.  Defaults upon Senior Securities

         None.

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

         None.

Item 5.  Other Information

         None.

Item 6.  Exhibits and Reports on Form 8-K

         Form 8-K dated June 2, 1998 filed related to the business
         combination with Links, Ltd.













                                    8
<PAGE>
                            SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.



(Registrant)                 ENTER TECH CORP.



(Date)                       August 19,1998
BY(Signature)                /s/Josh Foss
(Name and Title)             Josh Foss, President