<PAGE>
                                       
                 U.S. SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
   
                               FORM 10-QSB                                     
    
            QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934

                 For the quarterly period ended March 31, 1999

                       Commission File Number: 0-21241

                              ENTER TECH CORP.
        ----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

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

           430 East 6th Street, Loveland, Colorado 80537
          ----------------------------------------------------------
          (Address of principal executive offices including zip code)

                              (970) 669-5292
                        --------------------------
                        (Issuer's telephone number)

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act 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.

                            Yes X             No___

As of March 31, 1999, 3,650,000 shares of common stock, $.0001 par value per
share, were outstanding.    

Transitional Small Business Disclosure Format (check one): Yes__    No X

<PAGE>
                                       
                                     INDEX

<TABLE>
<CAPTION>
                                                          Page
                                                         Number
                                                         ------
<S>                                                      <C>
Part I.   Financial Information

     Item I.   Financial Statements
                    
               Balance Sheets as of March 31, 1999
                 (Unaudited) and December 31, 1998         3

               Statements of Operations, Three Months
                 Ended March 31, 1999 and March 31, 1998
                 (Unaudited)                               4

               Statements of Cash Flows, Three Months
                 Ended March 31, 1999 and March 31, 1998
                 (Unaudited)                               5
               
               Notes to Financial Statements               6

     Item 2.   Management's Discussion and Analysis of 
                 Financial Conditions and Results of 
                 Operations                                8

Part II.  Other Information                                9
</TABLE>



                                       2
<PAGE>

                               ENTER TECH CORP.
                                 BALANCE SHEETS
                                  (Unaudited)

                                     ASSETS

<TABLE>
<CAPTION>
                                         March 31      December 31 
                                           1999           1998    
<S>                                     <C>            <C>
Current Assets
 Cash                                   $         -    $        - 
                                        -----------    ----------
  Total Current Assets                            -             -
                                        -----------    ----------
License and other intangible assets,
 net of valuation allowance of $227,943           -             - 
                                        -----------    ----------
  Total Assets                          $         -    $        -
                                        -----------    ----------
                                        -----------    ----------


             LIABILITIES AND STOCKHOLDERS' (DEFICIT)

Current Liabilities:
     Accounts payable                   $     2,700    $    1,125 
     Customer deposits                       60,000        60,000
     Payable, related parties               119,912        72,724 
                                        -----------    ----------
  Total Current Liabilities                 182,612       133,849 
                                        -----------    ----------

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                           365           365 
     Additional paid-in capital             219,638       219,638
     Accumulated deficit                   (402,615)     (353,852)
                                        -----------    ----------
Total Stockholders' (Deficit)              (182,612)     (133,849)
                                        -----------    ----------
 
Total Liabilities and 
      Stockholders' (Deficit)           $         -    $        -
                                        -----------    ----------
                                        -----------    ----------
</TABLE>

The accompanying notes are an integral part of the financial statements.

                                       3
<PAGE>

                                ENTER TECH CORP.
                           STATEMENTS OF OPERATIONS
                                (Unaudited)

<TABLE>
<CAPTION>
                                  Three Months        Three Months
                                     Ended                Ended
                                    March 31,           March 31, 
                                      1999                1998    
<S>                               <C>                 <C>
Revenues                          $          -        $         - 
                                  ------------        ------------

Operating Expenses:
     Management fees                         -              3,750
     Supplies                              496                416
     Professional fees                  39,200             10,431
     Rent                                2,700              1,993
     Travel                              2,255              1,559
     Telephone                           2,009                919
     Other                               2,103              8,971 
                                  ------------        ------------
       Total Operating Expenses         48,763             28,039
                                  ------------        ------------

Net Loss                          $    (48,763)       $   (28,039)
                                  ------------        ------------
                                  ------------        ------------

Per Share                         $       (.01)       $      (.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.



                                       4
<PAGE>

                                 ENTER TECH CORP.
                            STATEMENTS OF CASH FLOWS
                                  (Unaudited)

<TABLE>
<CAPTION>
                                     Three Months    Three Months
                                        Ended            Ended
                                       March 31,        March 31, 
                                         1999             1998    
<S>                                  <C>              <C>
Cash Flows Operating Activities:
     Net (loss)                      $  (48,763)      $  (28,039)
     Decrease in other current asset          -              250
     Increase in accounts payable         1,575                - 
                                     ----------       ----------

  Net Cash (Used in) Operating
   Activities                           (47,188)         (27,789)
                                     ----------       ----------

Cash Flows from Investing
 Activities                                   -                -
                                     ----------       ----------

Cash Flows from Financing
 Activities:
   Common stock issued and
    additional paid-in capital                -           19,425
   Increase in payable, related
    parties                              47,188            3,750              
                                     ----------       ----------
                                         47,188           23,175
                                     ----------       ----------

(Decrease) in Cash                            -           (4,614)
                                     ----------       ----------

Cash, Beginning of Period                     -            5,000 
                                     ----------       ----------
                                     ----------       ----------

Cash, End of Period                  $        -       $      386 
                                     ----------       ----------
                                     ----------       ----------

Interest Paid                        $        -       $        - 
                                     ----------       ----------
                                     ----------       ----------

Income Taxes Paid                    $        -       $        - 
                                     ----------       ----------
                                     ----------       ----------
</TABLE>


The accompanying notes are an integral part of the financial statements.


                                       5
<PAGE>

                                 ENTER TECH CORP.
                          NOTES TO FINANCIAL STATEMENTS
                            March 31, 1999 (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.  
It is suggested that these financial statements be read in conjunction with 
the December 31, 1998 audited financial statements and the accompanying notes 
thereto. 

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. Subsequently, 835,000 of the shares issued pursuant to 
this business combination were cancelled resulting in 2,400,000 net shares 
issued.  Since the controlling shareholders of Links, Ltd. own approximately 
65.7% of the Company, a 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.

(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 $227,943.  These intangible 
assets were contributed to Links, Ltd.  Management of the Company reviewed 
the intangible assets for impairment and provided a valuation allowance for 
the total $227,943.

(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.

                                       6
<PAGE>

                                 ENTER TECH CORP.
                          NOTES TO FINANCIAL STATEMENTS
                            March 31, 1999 (Unaudited)

(5)  PAYABLE, RELATED PARTY

During the year ended December 31, 1998, the Company incurred $30,000 of 
management fees payable to a related party.  Related party payables totaled 
$72,724 at December 31, 1998.

(6)  CONSULTING AGREEMENT

Effective July 1, 1998, the Company entered into a one year contract with the 
Vice President of the Company, which would require this individual to provide 
consulting services for fees of $500 per month and 750,000 shares of stock to 
be issued pursuant to a Form S-8 Registration Statement.  This individual has 
never become an officer of the Company, and the Company has paid no 
compensation to this individual to date and has not issued the shares of 
stock.  The December 31, 1998 financial statements include an accrual of 
$10,000 related to services performed by this individual.

Effective January 1, 1999, the Company entered into an agreement with a 
consultant to assist in completing a private placement or secondary offerings 
in the amount of $5,000,000 for the purpose of adding capital for the 
Company, and other consulting services.  The consultant is to be paid $5,000 
per month and 200,000 restricted shares of common stock per year.  The 
agreement expires on December 31, 2001.

Effective January 5, 1999, the Company entered into an agreement with a 
consultant to attempt to build revenues of the Company and assist in the 
development of the Company's product. The consultant is to be paid $5,000 per 
month plus expenses.  The term is for two years, expiring December 31, 2001, 
with an option to renew for two additional years.

(7)  MARKETING AND ADMINISTRATION OF SALES AGREEMENT

The Company has entered into an agreement with a director of the Company for 
the marketing and administration of sales through certain identified 
locations and the division of profits after the director has recovered 
related costs.  The company currently has orders for the purchase of thirty 
units at $50,000 per unit from the director.  The Company received $60,000 of 
deposits related to these orders.

(8)  RELATED PARTY TRANSACTIONS

From inception until June 2, 1998, the Company had maintained its office in 
space provided by its former President at no charge.  After the business 
combination, the Company moved its office to Loveland, Colorado.  This office 
space is leased by the Company's controlling shareholder.  The Company 
currently pays $900 per month for this space.

                                       7
<PAGE>

                                     ITEM 2

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

Enter Tech Corp. (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) of the 
financial statements.

The Company generated no revenues during the quarter ended March 31, 1999, 
and management does not anticipate any revenues until following the 
conclusion of a merger or acquisition, if any, as contemplated by the 
Company's business plan.

The Company's capital is limited.  The Company anticipates operational costs 
will be limited until such time as significant evaluation work is undertaken 
regarding prospective mergers or acquisitions.








                                       8
<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.  None.








                                       9
<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.

                                   ENTER TECH CORP.



Date: May 13, 1999                 By: /s/ Josh Foss
                                      -----------------------------------
                                      Josh Foss, President











                                       10