| **UNITED STATES    SECURITIES AND EXCHANGE COMMISSION**  
**Washington, D.C.    20549**** **
**FORM 10-KSB**       (Mark one)
[X] ANNUAL REPORT UNDER SECTION 13 OR 15(d)    OF THE SECURITIES EXCHANGE ACT OF 1934 (no fee required)
For the fiscal year ended December 31, 2002  
[ ] TRANSITION REPORT UNDER SECTION 13 OR    15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period ____ to ____  
Commission file number    0-31763  
**PlanetLink    Communications, Inc.**
(Name of small business    issuer in its charter)  
Georgia
58-2466623
(State or other jurisdiction of    incorporation )
(I.R.S.Employer identification No.)  
5040 Rosewell    Road, Suite 250, Atlanta, GA
30342
(Address of principal executive offices)
(Zip code)
   
Registrant’s telephone number,    including area code: (404) 781-0777  
Securities registered under Section 12(b)    of the Exchange Act: None  
Securities registered under Section 12(g)    of the Exchange Act:
Common Stock, par value $0.001 per share  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 as 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 [  ]  Check if there is no disclosure of delinquent    filers in response to Item 405 of Regulation S-B contained in this form, and no disclosure    will be contained, to the best of the registrant's knowledge, in definitive proxy or    information statements incorporated by reference in Part III of this Form 10-KSB or any    amendment to this Form 10-KSB. [  ]  Issuer’s revenues for its most recent    fiscal year: $1,026,256  As of March 28, 2003, there were 23,429,143    shares of the issuer's common stock issued and outstanding. There is no active trading    market in the shares of the issuer’s common stock at the date of the filing of the    Form 10-KSB. Affiliates of the Issuer own 20,210,286 shares of the Issuer’s issued    and outstanding common stock. 3,218,857 shares are held by non-affiliates. Affiliates for    the purposes of this Annual Report refer to the officers, directors and/or persons or    firms owning 5% or more of Issuer’s common stock, both of record and beneficially and    affiliates thereof.Documents incorporated by reference: The    Company's Registration Statement on Form 10-SB/12g, filed on October 12, 2000 and the    Annual Report to security holders for fiscal year ended December 31, 2001, incorporated in    Part III, Item 13.
 
**TABLE OF CONTENTS**   
Page
**PART I**
Item 1. Description of    Business.3
Item 2. Description of    Property.20
Item 3. Legal Proceedings. 21
Item 4. Submission of Matters    to a Vote of Security Holders. 21   **PART II
Item 5.  Market for    Common Equity and Related Stockholder Matters. 22
Item 6.  Management's    Discussion and Analysis26
Item 7.  Financial    Statements. 29
Item 8.  Changes In and    Disagreements With Accountants on Accounting and Financial Disclosure.38     **PART III
Item 9.   Directors,    Executive Officers, Promoters and Control Persons.39
Item 10. Executive    Compensation. 42
Item 11. Security Ownership of    Certain Beneficial Owners and Management. 43
Item 12. Certain Relationships    and Related Transactions. 43
Item 13. Exhibits and Reports    on Form 8-K.44Item 14. Control and Procedures44
**PART I**

ITEM 1. DESCRIPTION OF BUSINESS

PlanetLink Communications, Inc., a development stage company, wasincorporated in May 1999 for the purpose of providing international telecommunications andwireless services principally in Georgia. Prior to the end of fiscal 2001, wedetermined to direct our efforts satellite television services and products rather thanthrough the sale of telecommunications services. At present, we generate substantially allof our revenues by providing television services through our satellite EchoStar dealeroperations and related products and services. The related products and services availablefrom our provider include StarBand, which we believe is the country's first consumertwo-way satellite based Internet service.On October 1, 1999, we entered into an exclusive agreement with DirecTV, a division ofHughes Electronics, to provide digital satellite television service in the ninesoutheastern territories of BellSouth. The agreement provided for promotional support fromDirecTV as well as co-op dollars to support advertisement campaigns. We launched ourDirecTV operations in March 2000, and we believed DirecTV had the potential competitiveadvantages to be a significant provider of the products and services for our customers. Westarted expanding our DirecTV sales operation across the Southeastern United States. In March 2000, we conducted test sales in the Nashville, Tennessee area which indicated astrong demand and the potential effectiveness of our marketing of DirecTV units throughindependent sales associates. We began recruitment initiatives for sales and marketingassociates across the Southeastern United States for our DirecTV satellite service. In October 2000, in an effort to increase our gross profit margins, we decided toterminate our contract with DirecTV, and we entered into a new distribution agreement withEchoStar Satellite Corporation ("EchoStar"). EchoStar also provides BroadbandInternet access through its Satellite systems, which we also offer to our customers. Our marketing plan provides for adding retail Communication Centers in major malls andhigh traffic areas throughout the Southeastern United States. PlanetLink's distributionagreement with EchoStar is exclusive for the Southeast region of the United States. See"Description of Properties" below.In April 2000, we entered into agreement with Eagle Research, a division of CoxEnterprise, to conduct a market research study in an effort to develop a marketingstrategy to market our range of products and services. During the third quarter of 2001,we received the study from Eagle Research and as a result of this market research study,we adjusted our business strategy to focus more on the distribution of satellite relatedproducts and services, which industry we believe is at the beginning of its life cycle andtherefore provides for high profit margins. 

Status of Recent Developments and Public Announcements

At present, we operate 6 retail stores marketing our EchoStar productsand services and during 2003 we plan to open an additional 6 to 12 retail stores includingour retail kiosks in the metropolitan area of Atlanta and Southeast of the United States.Based upon the market research study from Eagle Research, we identified the technology ofthe Global Positioning System (GPS) as an emerging consumer category that the Companycould commercially enter. As a result, during 2002 and continuing in fiscal 2003, ourbusiness strategy is to also focus on new products using GPS and satellite-enabledtechnology. 

In January 2003, we announced that the cornerstone of our new strategyis the development of proprietary products based upon GPS technology including personaltracking devices, child safety devices and other satellite-enabled security systems. Inthe same announcement, the Company stated that it intended to expand its retail operationsthrough the implementation of a franchising model and expects to open stores in majorretain shopping malls in Georgia, Tennessee, Alabama, North Carolina and South Carolina. 

Our retail stores presently offer our satellite television systems andsatellite high-speed Internet access. The Company also plans on adding GPS relatedproducts under the trade name PlaneTrak, which products shall include the following:- Kidangel: This personal tracking system will help parents locate a child within minutes;- Parentrak: This is designed to permit users to know the location of agingadults/parents;- Autotrak: This device will enable parents and others to the know the speed at whichtheir children are driving and the location of their vehicle. This same device also isvaluable to for businesses to locate their vehicles and employees and know the speed oftheir vehicles;- Guardian: For business executives and others traveling to know their location; and- Protector: This location device is designed to deliver panic signal, identify thelocation, and includes a 2-way audio track to listen to the nature of any danger.

We also plan on establishing a commercial sales division in connectionwith EchoStar's release of several new products that will enhance the installation anddelivery of satellite television to commercial customers such as hotel chains, condominiumassociations and other small businesses.

Industry Overview

The business we operate and from which we have derived substantiallyall of our revenues during the past two years is the satellite television industry andrelated products and services. Our management expects the market for satellite televisionproducts and services and satellite based high-speed Internet service will continue togrow. However,  there can be no assurances regarding the size of such demand or thatPlanetLink will be able to benefit from anticipated increased demand. 

*Satellite Television Market.*The home entertainment and videoprogramming industry continues to develop competitive alternatives and consumer choices.The major choices in the industry are: television cable systems, direct-to-home satelliteservice (including EchoStar), wireless cable systems, and broadcast television. There areother competitors in the field, such as Internet video providers, home video sales andrentals, and even local telephone companies that provide cable access. The cable systemproviders have continued to grow and dominate this industry in terms of subscriberpenetration, the number of programming services available, audience ratings andexpenditures on programming. However, for non-cable systems, direct broadcast satellite,such as EchoStar and DirecTV, among other providers, dominate the delivery ofmulti-channel video programming distribution systems. Technological advances are rapidlyoccurring that permit all of these various system providers to increase both - quantity ofservice (i.e., an increased number of channels using the same amount of bandwidth orspectrum space), and - types of offering (i.e., interactive services). In addition,operators and distributors are developing and deploying advanced technologies, especiallydigital compression, in order to deliver additional video options and other services, suchas Internet access and telephony to their customers. The North American direct broadcast satellite market represents a large niche market forpotential customers. 

The satellite delivered digital television market in the United Stateswas lead by Hughes Electronics' DirecTV subsidiary in 1994 with the launch of high-poweredDigital Broadcast Satellites ("DBS"), that brought hundreds of channels ofdigital television programming to subscribers by use of a mini-satellite dish and a settop box. Since then, EchoStar and its DISH Network system and DirecTV compete in the USsatellite television market. We believe that an increasing number of U.S. homes aresubscribing to satellite television services. 

Our goal is to become a leading regional provider of satellitetelevision products and services and related services including high-speed Internet accessand GPS based tracking products. We believe that today's direct-to-home satellite marketoffers us a very good business opportunity based on the following reasons:- Advances in communications and information technology have created a large demand fornew state-of-the-art services such as digital satellite television,- Regulatory changes in the United States authorizing the provision of digital satellitetelevision services has given television viewers the opportunity to choose the provider oftheir television programming based on quality of signal, cost and variety of programming,- Our marketing program focuses on that choice and the benefits of using satellitetelevision programming over cable programming,- There exists a significant percentage of households that are not served or areunder-served by either cable television providers or digital satellite television programproviders, and- To date, digital satellite television program providers have focused primarily on thesingle family residence market because of the lower cost of deployment and fewer technicaldifficulties than those incurred in multi-dwelling unit properties.

High-speed satellite based Internet access is and enhanced featureavailable subscribers of satellite based television service and is one of the fastestgrowing markets in the telecommunications industry. Data communication capabilitiesprovided by the Internet allow medium-sized and small businesses to streamline e-commerceand communications among employees, customers and suppliers. To fully take advantage ofthe efficiency provided by the Internet's capabilities, we believe that businesses willincrease their Internet connectivity. We also expect the demand for Internet access toincrease as an increasing number of individuals and business work in remote offices orfrom their homes. In addition, we expect increasing consumer demand for higher accessspeeds to the Internet. Traditionally, individuals and business have relied primarily onlow-speed Internet access using existing telephone lines. Most telephone networks todayare fiber optic, capable of high-capacity and high-speed transporting of data. However,the portion of the networks that ultimately connects to the customer homes and businesses,commonly referred to as the "local loop" or "last mile," generally isnarrowband copper wire with service speeds limited to 56- 128 Kbps. This limitationcurrently constrains the capacity and speed of the Internet to most users. High-speedInternet access is poised to become an area of high growth. Interactive broadband servicesare the key to unleashing the full power of the Internet and delivering multimediacontent. As a result, we believe that users are seeking affordable higher-speed Internetaccess alternatives. In 2001, we started to offer EchoStar's satellite based high-speedInternet access, StarBand, to our customers. We believe we are well positioned to meet theneeds of our residential and business customers in our Southeastern U.S. market. 

Management believes that the satellite television market described above is continuingto grow and in order for us to continue to experience necessary growth, we must be able todeliver our products and services and customer care in the most cost effective mannerpossible and to focus our capital resources on acquiring new customers to enable thecompany to generate positive cash flow. The Company intends to capture market sharethrough strategic acquisitions of existing competitors, internal growth and otherstrategic business relationships. See Business Objective and Strategy below.

Business Objective and Strategy

*Business Objective*. Our primary business objective is tobecome a leading reseller of satellite based consumer products and services includingEchoStar television satellite systems and related products and services includingStarBand, EchoStar's enhanced high-speed satellite based Internet access. Our businessstrategy is to distinguish our products and services from other competitors such as cableproviders, terrestrial television networks and other Internet providers to emphasize thesuperior quality of our products and services which we can provide at competitive pricingto our customers. Our marketing strategy will target both small business and residentialcustomers. With a direct marketing strategy through regional managers as well as throughkiosk locations in major malls, we hope to achieve continued growth with direct access toour potential consumer and continue to provide customized services to the end user of ourproducts and services. We developed a retail concept with a unique design of our retailkiosk units  through which we sell our products and services. We filed a patent forthe retail design concept with the United States Patent and Trademark Office.We believe that our EchoStar's satellite service has the potential to play a significantrole in enhancing our competitive position for all of the products and services we offerto our consumers. We plan to expand our EchoStar sales operation in the SoutheasternUnited States during 2003. We will focus on positioning ourselves to become a dominantretailer of other satellite technology products including our introduction of GPS trackingproducts under our PlaneTrak trade name. 

*Achieve Significant Operating Efficiencies.*We believe we cancontinue to achieve operating efficiencies resulting in enhanced revenue opportunities,cost savings and improved cash flow through:- cross-selling our products and services across broader distribution channels andcustomer network that we have developed or will develop through acquisitions;- consolidating our operating costs and achieving purchasing economies of scale; - improving our customer acquisition operations; and- lowering working capital requirements by optimizing our accounts receivable collectionperiod.

*Increasing Customer Base.*We are pursuing our goal ofincreasing our customer base and attracting new customers by: **- providing products and services to our customers at very competitive prices; and - offering our customer a wide variety of support services typical of other providers oftelevision and Internet service. See the discussions under "Pricing of our Products and Services" below. During2003, we intend to develop a franchise program for our retail stores to increase ourcustomer base.

*Pursue Strategic Acquisition.*Consolidation trends in themarkets we operate in may present opportunities for strategic acquisitions by PlanetLink.While we have no acquisitions planned at the present, by becoming a public reportingcompany, we believe, will facilitate our ability to pursue acquisitions. Our criteria forstrategic acquisitions will be to pursue well-run, established telecommunicationsretailers, installation companies, long-distance telephone service providers withcapacities to accommodate growth, that complement our existing operations, and that areable to achieve an acceptable return on our investment. We will also commit our capitalresources as we deem appropriate to increase the efficiency and productivity of ourbusiness operations.Potential acquisition candidates are evaluated based upon our ability to:- expand our customer base and improving our customer relationships;- market new products and services through new or expanded distribution channels;- increase utilization of our existing distribution capacity;- generate cost savings;- add to our technology portfolio; and- open new market opportunities.

*Implement an integrated Internet strategy.*We are focused onproviding satellite based Internet access as an enhanced feature of our satellitetelevision package of services. Increasing demand for Internet services presentsopportunities to market our Internet-related services such as Internet applicationservices. We plan to expand our Internet access services by offering our customer apackage of satellite service and Internet access service trough satellite. We believe thatour ability to provide this service package to our customers at competitive pricesdifferentiates us from our competitors.****Sources and Availability of our Products and Services offered and Names of OurPrincipal Suppliers

*Satellite Television Service.*We provide digital satellite television services to residential customers within ourmarket in Georgia and Southeastern United States. In October 2000, we entered into anagreement with EchoStar which allows us to market up to 185 channels of its DirectBroadcast Satellite programming to our subscribers. We are paid a commission by EchoStarfor each subscriber that purchases this satellite programming package and we also receiveequipment and marketing subsidies. We believe these subsidies materially reduce ourcustomer acquisition costs. We have been providing our digital satellite televisionservices in the United States since November 1999. As of December 31, 2002, we hadapproximately 2,050 subscribers for our satellite television services in Georgia and theSoutheast US. 

*Satellite Internet access.*We provide digital satellite basedInternet access through StarBand, a subsidiary of EchoStar, to residential and businesscustomers. In August 2001, we entered into an agreement with StarBand which allows us tomarket their satellite based Internet access to our customers throughout the SoutheasternUnited States. As of December 31, 2002, we had approximately 50 subscribers for StarBandin Georgia and the Southeast US.

Customer Base and Principal Markets, Dependence on One or Few MajorCustomers

*EchoStar Customers.*As of December 31, 2002, we had 2,050 EchoStar satellite television customers which is anincrease of 105% from the customer base of 1,000 at December 31, 2001. We are notdependent upon any single customer, and for the year ended December 31, 2002, no customeraccounted for more than 10% of our sales. We have a service agreement for resale ofEchoStar products and services. EchoStar does not require any minimum purchaserequirements by dollar or amount and category of products and services. Under ouragreement with EchoStar, which commenced in October 2000, we may not market and sell othersatellite broadcast services of any other direct broadcasting satellite provider.Consequently, we are dependent on EchoStar as our provider for satellite equipment andservices. We cannot control events at EchoStar, and there are events that could adverselyaffect us.  The satellite communications and programming industry is regulated andregulations may be enacted that could have an adverse effect on our products and services.Termination of our contract with EchoStar would have a material adverse effect on us.Reference is made to the discussion under "Risk Factors" below.

*Internet Access Customer.*As of December 31, 2002, we had 50 satellite broadband Internet customer. We have nomajor customer that we depend on. Our customer base, we believe, is broad and provides uswith a base to increase sales and expand customer relationships, which we believe shallserve to reduce any potential exposure to any particular customer. We are not dependentupon any single customer, and for the year ended December 31, 2002, no customer accountedfor more than 10% of our sales.

Competitive Business Conditions and our Position in the Industry

*Competition in the Direct Broadcasting Satellite Market.*Satellite television faces competition from several sources, such as traditionalterrestrial television broadcast and cable companies, traditional satellite receivers,direct broadcast satellites, wireless cable, and other alternative methods of distributingand receiving television transmissions. Further, premium movie services offered by cableand satellite television systems have encountered significant competition from the homeVCR and DVD industry. In areas where terrestrial air broadcast signals can be receivedwithout cable access, cable television systems have also experienced competition from theavailability of broadcast signals generally and have found market penetration moredifficult. We do not have significant market share in our market in Georgia and theSoutheastern United States. Our competitors in each of our existing and future markets mayprovide bundled packages of communication services such as cable services, includinglocal, long distance and digital subscriber line services, that compete directly with theservices we now offer or may offer in the future. 

The resale of satellite television services is highly competitive, andwe expect competition to intensify in the future. The subscription television business isalso highly competitive, and many of our competitors have significantly greater resourcesthan we have. Our primary competition in the subscription television market is from cabletelevision provided by such major operators as Comcast, formerly AT&T Broadband &Internet Services and Time Warner Entertainment. Cable companies generally are wellestablished and known to our potential customers and have significantly greater financialand other resources than we have. In addition, these competitors are also bundlingadditional services with their cable TV services, such as high-speed Internet access andcontent, to enhance their products and services. 

Direct Broadcast Satellite ("DBS") service is available fromDirecTV and EchoStar Communications. We compete with many retail distributors of DirecTV.In November 1999, Congress enacted legislation allowing DBS providers to offer localtelevision stations. We do not expect DBS providers to offer local stations into amajority of our existing local markets for some time, if at all, because of the size ofthese markets. However, the growth of DBS service has been significant since it was firstlaunched, and we expect that the DBS service providers will continue to be significantcompetitors for subscription television customers. *Competition in the Internet Access Market.*The Internet access market is highly competitive. We face competition from many Internetaccess and Internet service providers ("ISP") with significantly greaterfinancial resources, well-established brand names and large, existing customer bases. ISPsprovide Internet access as well as content to residential and business customers. Thesecompanies can provide Internet access over local exchange carriers (LEC) networks at orbelow ISDN speeds, offer digital subscriber line ("DSL") using their own DSLservices, or DSL services offered by LECs and others. ISPs have significant and sometimesnationwide marketing presence which they combine with strategic or commercial alliances.Significant ISPs include America Online ("AOL"), Microsoft-MSN, EarthLink andPSINet. All of those competitors may enter into the business of offering satellite basedInternet access, which we offer.

Methods of Competition

We believe we have the following competitive advantages:

*Established Position in Attractive Niche Market.*  We enjoya strong position in our niche market in the metropolitan area of Atlanta, Georgia. Webelieve that urban consumers represent a unique and powerful market segment critical toour success and will represent the cornerstone for our market penetration. Based upondemographic developments, indicating a growing urban population in Georgia, and the citiesin the Southeastern United States, we believe that the middle-income segment of thispopulation will represent a main targeted market for our products and services. We intendto continue to aggressively pursue our marketing and sales efforts in the urbanmiddle-income population in urban areas that we believe have not been the focus of ourcompetitors. We believe our strong position, technological expertise and strong customerrelationships provide us with certain advantages in the development of our target markets.

*Building a PlanetLink Brand Identity and Awareness.*We intend to build brand identity through the quality, convenience and value of ourproducts and services we offer. We also intend to aggressively market our services throughdirect marketing in our target communities, promotions and advertising, as a means tofurther establish brand-name recognition. We plan to develop a franchise program for ourretail stores, for which design we filed a patent with the United States Patent andTrademark office, which is pending. 

*Branding Strategy.*Part of our strategy is to provide ourcustomer with the opportunity to enjoy live product demonstration during their buyingprocess, which includes the demonstration of the features of our products and services.This method has been proven to be effective in demonstrating the technical superiority ofsatellite enabled products and services.

*Provide a Superior Customer and Technical Services.*We are committed to providing our customers with a superior experience in all aspectsof our services. Our customer support and services operate a on a 24-7 basis and designedto ensure our customers satisfaction within our urban markets in Atlanta, Georgia and theSoutheastern US.

*Expand Existing Market and Enter New Geographic Markets.*We plan to increase revenues and realize economies of scale by aggressively expandinginto new metropolitan markets and increasing penetration in our existing markets. Webelieve that we can achieve competitive cost advantages in our target markets through thecombination of competitive pricing and and superior customer service. As of December 31,2002, we have and had approximately 60 small business customers and approximately 2,030residential customers for our products and services. We expect to have increasing customergrowth during 2003.

*Strong Customer Relationships.* Our service teams work closelywith our customers to satisfy current and anticipated future needs. Our relationships withour customers resulted in a reputation for quality. We have been doing business for over 2years and have on-going relationships with customers since our inception. 

*Broad Product Offerings and Diverse Customer Base.* Our productsand services include direct broadcast satellite television service and satellite basedInternet access. We offer our services as a package and separately so that our customershave alternatives based upon their needs with the option to expand the products andservices that we provide. We also plan to introduce during 2003 GPS tracking products thatwe will market through our existing locations and by direct marketing.
**Employee Relations

PlanetLink's management believes that relations with its 13 full-timeemployees are excellent. We also have 18 part-time employees. We are not a party to anycollective bargaining agreements, nor are we aware of any pending union petitions relatedto our employees. With our plan to open 6 to 12 additional retail locations which weanticipate during 2003, we plan to increase our staff. We will be dependent upon ourability to hire and retain qualified persons for sales and marketing and operationalpersonnel for each of our locations.

Government Regulation 

The products and services we offer are subject to varying degrees of federal, state andlocal regulation. Future regulations and legislation may be less favorable to us and ourbusiness operations than current regulation and legislation. In addition, we may expendsignificant financial and managerial resources to participate in proceedings setting rulesat either the federal or state level, without achieving a favorable result.

*Communications Regulation.*The Telecommunications Act of 1996 substantiallydeparted from prior legislation applicable to the telecommunications industry byestablishing local telecommunications competition as a national policy. TheTelecommunications Act removed state regulatory barriers to competition and overruledstate and local laws restricting competition for telecommunications services. In general,by accelerating competitive entry into the telecommunications market, including Internetaccess such as DSL services offered by competitive carriers, the Telecommunications Actestablished a market structure in which the network infrastructure and services wepurchase are now available from a variety of providers in addition to incumbent telephonecompanies. As a result, individual and business telecommunication options and choice ofvendors, along with the quality and price of services purchased from telecommunicationscarriers, are becoming more favorable and yet are substantially dependent on successfulimplementation of the Telecommunications Act by the FCC and other regulatory agencies. Weare no longer offering long-distance telephone service because the margins were notsufficient for us to compete successfully in this market. 

For several years, traditional telecommunications carriers have argued that the FCCshould repeal rules treating Internet service providers as unregulated providers ofenhanced information services. Under this regulatory paradigm, Internet service providershave been subject to a lesser degree of regulation and taxation than traditional telephoneservice providers which is favorable to us. The FCC has to date resisted all efforts tomodify the unregulated treatment of Internet service providers. However, there may beincreased legal and political pressure on the FCC to modify these policies. While there isno indication that a major change in the FCC's policies is imminent, the imposition onInternet service providers of access charges, universal service fees and other elements oftraditional telecommunications regulation would require us to review and possibly changeour financial and business models.
**The Effects of New Federal Satellite Television Legislation on Our Business IsUnclear.*On November 29, 1999 the Satellite Home Viewer Improvement Act of 1999became law. The Act contains provisions that will be phased in over time. In addition, theFCC and other federal agencies have undertaken rulemaking and studies in connection withthis legislation. Therefore, we cannot predict the effect of this new law on our businessat this time. The Act resolves many of the issues involved in years of litigation betweenthe networks and the direct broadcast satellite industry regarding retransmission ofnetwork programming to direct broadcast satellite subscribers. Generally, it alsopreserves the industry's right to retransmit network programming to subscribers in"unserved" areas. It also extends through December 31, 2004 the statutory right,for a copyright royalty fee, of the industry to retransmit independent programming(so-called superstations) to subscribers as "distant" signals. Further,satellite carriers will be required to deliver signals only to households that cannotclearly receive over-the-air network signals with a rooftop antenna. Among other things,the Act directs the FCC to take actions to prescribe the picture quality standard that theFCC uses to predict what households do not receive a strong enough network broadcastsignal over-the-air and therefore are eligible to receive distant network signals. The FCChas initiated a rulemaking proceeding to consider this standard. The effect on ourbusiness of these FCC actions and other studies and rulemaking that the FCC will undertakecannot be predicted at this time.

*Internet Content Regulation.*Government regulation of communications andcommerce on the Internet varies greatly from country to country. The United States has notadopted many laws and regulations applicable to online communications and commerce.However, it is possible that a number of laws and regulations may be adopted coveringissues such as user privacy, freedom of expression, pricing, content and quality ofproducts and services, taxation, advertising, gaming, intellectual property rights,enforceability of contracts and information security. 

Recently, sections of the Communications Decency Act of 1996 (the "CDA") thatproposed criminal penalties for distributing indecent material to minors over the Internetwere held to be unconstitutional. Other provisions of the CDA remain in effect, however,and Congress has since passed the Child Online Protection Act ("COPA")  inan effort to remedy the deficiencies the Supreme Court identified in the CDA. It isunclear whether COPA will survive constitutional challenges that have been raised.However, indecency legislation and other government efforts to regulate Internet contentcould subject us or our customers to potential liability, which in turn could affect ourbusiness. The adoption of any such laws or regulations might also decrease the rate ofgrowth of Internet use, which in turn could decrease the demand for our services orincrease the cost of doing business or in some other manner have a material adverse effecton our business, results of operations, and financial condition. Likewise, theapplicability to the Internet of traditional property ownership, copyright, taxation,libel and obscenity law is uncertain. 

Likewise, the impact of ongoing discussions of privacy issues and theInternet remains uncertain. Several U.S. states have proposed, and the European Union hasadopted, limitations on the use of personal information gathered online. Pursuant tonegotiations with the European Union and the United States, the United States may decideto adopt restrictive laws on the subject of privacy. The Federal Trade Commission (the"FTC") has initiated action and obtained a consent decree against at least oneonline service provider regarding the manner in which personal information is collectedfrom users and provided to third parties. In 1998, Congress enacted the Child OnlinePrivacy Protection Act ("COPPA") protecting the privacy of children on theInternet and limiting the information that can be collected from and disseminated tochildren over the Internet without parental consent. The FTC promulgated broad new rulesimplementing COPPA in late 1999. Changes to existing laws or the passage of new lawsintended to address online privacy and related issues may create uncertainty in themarketplace or could affect the manner in which we do business. 

We may also be subject to claims for defamation, negligence, copyright or trademarkinfringement (including contributory infringement) based upon information availablethrough our Internet sites, including content created by third parties. Although recentfederal legislation protects online services from some claims, the law in this arearemains in flux and varies by jurisdiction. It is not possible to develop a business planthat can definitively protect us against liability for our Internet content, includingcontent on our sites that we have not written or created. This uncertainty is likely toprevail for some time, as the laws continue to develop. 
**Proprietary Rights, Trademarks and Licenses

We have filed one patent with the United States Patent and TrademarkOffice regarding the design of our retail units, which is pending.
**RISK FACTORS**
Shareholders and potential investors should carefully consider the riskfactors set forth below. You Should Carefully Consider The Following Risk Factors andOther Information in this Form 10-KSB before Investing in PlanetLink's Common Stock. 

**INDUSTRY RISK**

**Competition; the Competitive Landscape Changes Constantly**We operate in a very competitive business environment involving thetelecommunications industry. Competition in telecommunications may affect our ability toincrease our customer base and generate revenues. The barriers to entry in the markets inwhich we operate, direct broadcasting satellite television service, and Internet access,are relatively low in that the initial capital investment required to enter these marketsis minimal. Therefore, there are a large number of small businesses, many of them local,who resell DBS and Internet access services to consumers. These small businesses typicallyfocus on a single city or relatively limited area. Although the geographic range of thesetypes of competitors is limited, many of these companies are fiercely competitive with usin their fees for services and some of these companies have greater financial resourcesand longer operating history than we do. Our direct broadcast satellite business faces competition from other current or potentialmulti-channel programming distributors, including other direct broadcast satelliteoperators, direct-to-home distributors, cable operators, wireless cable operators andInternet which may be able to offer more competitive packages or pricing than we orEchoStar can provide. In addition, the direct broadcast satellite industry is stillevolving and recent or future competitive developments could adversely affect us.**Regulations Could Adversely Affect us**As a distributor for direct broadcast satellite service including enhancedhigh-speed satellite based Internet access, we are not directly subject to rate regulationor certification requirements by the Federal Communications Commission ("FCC")or state public utility commissions because we are not engaged in the provision of commoncarrier services. However, the communications service providers for whom we act as a salesagent are subject to varying degrees of federal, state and local regulation. Many aspectsof regulation at the federal, state and local levels currently are subject to judicialreview or are the subject of administrative or legislative proposals to modify, repeal, oradopt new laws and administrative regulations and policies, the results of which we areunable to predict. The United States Congress and the FCC have in the past, and may in thefuture, adopt new laws, regulations and policies regarding a wide variety of matters,including rulemaking to implement provisions of the Telecommunications Act of 1996, thatcould, directly or indirectly, affect the operation of our business. Our businessprospects could be materially adversely effected (1) by the application of current FCCrules or policies in a manner leading to a change in the regulatory status of oursatellite television and telecommunications operations, (2) by the adoption of new laws,policies or regulations, (3) by changes in existing laws, policies or regulations,including changes to their interpretations or applications, that modify the presentregulatory environment, or (4) by the failure of certain rules or policies to change inthe manner anticipated by us. **Rapid Technological Change, Risks Associated with new Products and Services**The industry we operate in is characterized by rapidly changing technology. Weare required to continually improve our products and services in order to meet the growingdemand by our customers for new features and capabilities. Our future success will partlydepend upon our ability to introduce new telecommunication products and services and toadd new features and enhancements to our products and services that keep pace withtechnological and market developments. The development of new products and services andthe enhancement of existing services and products entails significant technical risks aswell as costs. There can be no assurance that we will be successful in (i) maintaining andimproving our customer base, computer systems and web site, (ii) effectively identifyingand using new technologies in the DBS business, (iii) adapting our products and servicesto emerging industry standards or (iv) developing, introducing and marketing products andservice enhancements or new products and services including our plan for new GPS trackingproducts. Furthermore there can be no assurance that we will not experience difficultiesthat could delay or prevent the successful development, introduction or marketing of theseproducts and services, or that our new product and service enhancements will adequatelymeet the requirements of the marketplace and achieve market acceptance. If we are unable,for technical or other reasons, to develop our DBS resale and Internet access businessactivities and introduce new products and services or the enhancement of our existingproducts and services in a timely manner in response to changing market conditions orcustomer requirements, or if potential new products and services do not achieve marketacceptance, our business, results of operations or financial condition could be materiallyand adversely affected. **Competition in the Direct Broadcasting Satellite Market is Intense and Growing; Wemay be Unable to Compete Effectively**The DBS market is highly competitive, and we expect competition to intensify inthe future. DBS television systems face competition from several sources, such astraditional hard-wire cable companies, wireless cable, and other alternative methods ofdistributing and receiving television transmissions. In areas where terrestrial airbroadcast signals can be received without cable television, cable television systems havealso experienced competition from the availability of broadcast signals generally and havefound market penetration more difficult. We do not have significant market share in any ofour markets. Our competitors in each of our existing and future markets have greaterfinancial, technical, marketing and other resources, including brand or corporate namerecognition, than we do. In addition, a continuing trend towards business combinations andalliances in this industry may create significant new competitors for us. Many of thesecombined entities will have resources far greater than ours. These combined entities mayprovide bundled packages of communications video programming or cable services, includinglocal, long distance and digital subscriber line services, that compete directly with theservices we now offer or may offer in the future. These entities may also offer servicessooner and at more competitive rates than we do. No assurance can be given that we willcompete successfully with hard-wire cable and other pay television systems, or othercompanies engaged in providing services provided by us.**Regulation and Privacy Issues in the Internet Access Market**The Internet access market is relatively new and rapidly changing, and federaland state regulation relating to the Internet and online services is evolving. We areaware of certain industry requests of the Federal Communications Commission to review theimpact of Internet usage on U.S. telecommunications service providers, in particular, thegenerally lower cost structure for data transmission versus voice transmission. FCCregulatory review and rulemaking could result in new regulation of the Internet and onlineindustry changes in current rules governing telecommunications or both. In turn, thiscould result in increased telecommunications costs for the Internet and online industry.These or other regulatory initiatives could have a material adverse effect on our InternetAccess business, results of operation or financial condition, especially our efforts tobuild a significant Internet customer base.There has been a growing concern about privacy and the collection, distribution and use ofinformation about individuals and businesses, and we may be subject to various federal andstate regulations concerning such activities. Although our compliance with such federaland state regulations has not had a material adverse effect on us, no assurance can begiven that additional federal or state laws or regulations (including antitrust andconsumer privacy laws) will not be enacted or applied to us or certain of our customers,in particular, users of e-commerce and online services. Any such guidelines, laws orregulations could adversely affect our ability to use customer information, or couldotherwise have a material adverse effect on our Internet Access business, results ofoperations or financial condition. We have adopted policies to address certain privacyconcerns, including restricting access to our database, limiting the type of informationthat we provide to third parties, requiring each employee to sign a nondisclosure andconfidentiality agreement, and implementing data security systems on our computers andserver. However, there can be no assurance that such policies and arrangements will beeffective, and to the extent that they are not effective, our Internet access business,results of operations or financial condition could be materially and adversely affected.

**COMPANY RISK**

**Limited Documentation of Past Corporate Actions**During the period from our inception until mid-year 2001, as a privatenon-reporting company, we did not necessarily have in place proper internal corporatecontrol procedures or mechanisms and those internal corporate control procedures whichwere in place may not have been complete. Our corporate actions may not have been properlyand adequately documented in all material respects. As a result, we may be unaware ofcorporate acts which may have a material adverse effect on our business, financialcondition or results of operations. It is our intention to take any remedial action thatmay be necessary to keep and maintain proper corporate records. Additionally, we have madea written request to our former secretary to provide copies of all records in herpossession or control related to the Company.**Limited Operating History**We have a limited operating history from which you canevaluate our business and prospects. Since our incorporation in May 1999 until December31, 2002, we have incurred operating losses of $2,264,050 and we cannot assure you that wewill be profitable in the future. You must evaluate our business prospects in light of theuncertainties encountered by companies in the early stages of development. Some of theuncertainties we face include uncertainties about our ability to:-  increase the efficiency and function of our products and services;-  respond effectively to the increasingly competitive environment;-  respond effectively to our increasing portfolio of customers; and-  develop appropriate strategic alliances with our agents.**Failure to Implement Business Strategy**Failure to implement our business strategy could adversely affect our operations,our financial position and our results of operations and possibly our ability to generatesufficient cash to pay current and long-term liabilities. Our ability to execute ourbusiness strategy depends on our ability to:-  manage our indebtedness and raise sufficient capital to pursue our business plan;- expand our market share;- identify and target new markets for our products and services;- increase our product availability;- automate our operations;- advertise in an effective yet cost efficient manner;- retain our key employees; and- manage growth successfully.**The Effects of New Federal Satellite Television Legislation on Our Business IsUnclear**On November 29, 1999, the President signed the Satellite Home Viewer ImprovementAct of 1999. The Act contains provisions that will be phased in over time. In addition,the FCC and other federal agencies have undertaken rulemaking and studies in connectionwith this legislation. Therefore, we cannot predict the effect of this new law on ourbusiness at this time. The Act resolves many of the issues involved in years of litigationbetween the networks and the direct broadcast satellite industry regarding retransmissionof network programming to direct broadcast satellite subscribers. Generally, it alsopreserves the industry's right to retransmit distant network programming to subscribers in"unserved" areas. It also extends through December 31, 2004 the statutory right,for a copyright royalty fee, of the industry to retransmit independent programming-so-called superstations - to subscribers as "distant" signals. Further,satellite carriers will be required to deliver signals only to households that cannotclearly receive over-the-air network signals with a rooftop antenna. Among other things,the Act directs the FCC to take actions to prescribe the picture quality standard that theFCC uses to predict what households do not receive a strong enough network broadcastsignal over-the-air and therefore are eligible to receive distant network signals. The FCChas initiated a rulemaking proceeding to consider this standard. The effect on ourbusiness of these FCC actions and other studies and rulemaking that the FCC will undertakecannot be predicted at this time.**Programming Costs May Increase, whichCould Adversely AffectOur Direct Broadcast Satellite Business**Programmers could increase the rates that EchoStar pays for programming. As aresult, our costs would increase. This could cause us to increase our rates and loseeither customers or revenues. The law requires programming suppliers that are affiliatedwith cable companies to provide programming to all multi-channel distributors - includingEchoStar - on nondiscriminatory terms. These programmers could increase EchoStar's rates,and therefore ours. If we increase our rates, we may lose customers. If we do not increaseour rates, our costs, revenues and financial performance could be adversely affected.**We May Lose Our EchoStar Rights After the Initial Term of Our Agreements**We may or may not be able to continue in the EchoStar business after the currentEchoStar satellites are replaced. If we can continue, we cannot predict what it will costus to do so. Our revenues and financial performance would be adversely affected if we arenot able to continue in the EchoStar business for the reasons described above.**Satellite and Direct Broadcast Satellite Technology Could Fail or Be Impaired**If any of the EchoStar satellites are damaged or stop working partially or completely forany of a number of reasons, EchoStar customers would lose programming. We would in turnlikely lose customers, which could materially and adversely affect our operations,financial performance and the trading price of our common stock. Direct broadcastsatellite technology is highly complex and is still evolving. As with any high-techproduct or system, it might not function as expected.**We Depend Significantly on our Strategic Relationships with EchoStar**Under our agreements with EchoStar, we may not maintain DBS distribution systemsor market direct-to-home satellite broadcast services for others in the US or Canada.Consequently, we are totally dependent on EchoStar as our sole supplier of DBS units.Events which we cannot control at EchoStar, as our DBS unit provider, could adverselyaffect us. Moreover, the satellite communications and programming industry is regulatedand regulations may be enacted that could have an adverse effect on our DBS providers. Wealso depend on our agreement with StarBand to provide satellite based Internet access.Termination of our distribution contracts would have a material adverse effect on us. Inaddition, we are relying on these third parties. If our distribution agreements withEchoStar and other third parties are not successful, we may be unable to successfullymaintain and further develop a market for our products and services. We have entered intoan agreement with EchoStar to distribute their DBS service. We have no minimum volumecommitments from EchoStar. EchoStar may be subject to delays and unforeseen problems suchas shortages of critical components and other supply problems, manufacturing defects andcost overruns. Moreover, EchoStar and any other manufacturer may require substantial leadtimes to manufacture anticipated quantities of the satellite units we and otherdistributors resell. EchoStar may have very little time to remedy unforeseen delays orproblems that may arise. Such delays and other problems could impair our sales andmarketing  and make it difficult for us to attract and retain subscribers. Inaddition, any discontinuation or disruption of our relationship with EchoStar wouldrequire us to identify and contract with alternative sources of DBS service. We previouslyterminated our business relationship with DirecTV, which at present is the only other DBSoperator and therefore we may be unable to continue our DBS business.**Direct Broadcast Satellite Equipment Shortages Could adversely Affect Our DirectBroadcast Business**There have been periodic shortages of direct broadcast satellite equipment andthere may be such shortages in the future. During such periods, we may be unable to acceptnew subscribers and, as a result, potential revenue could be lost. If we are unable toobtain direct broadcast satellite equipment in the future, or if we cannot obtain suchequipment on favorable terms, our subscriber base and revenues could be adverselyaffected.**Direct Broadcast Satellite Services Face Competition from Cable Operators**One of the competitive advantages of direct broadcast satellite systems is theirability to provide customers with more channels and better-quality digital signal thantraditional analog cable television systems. Many cable television operators are makingsignificant investments to upgrade their systems from analog to digital. This upgrade willsignificantly increase the number of channels that cable television operators can provideto their customers and the quality of the transmission. In addition, many cable televisionoperators are upgrading their systems to provide their customers with high-speed Internetaccess. These upgrades could make cable television a more attractive alternative forconsumers, which could have an adverse effect on our direct broadcast satellite business.
***We Could Lose Money Because of Signal Theft**If signal theft becomes widespread, our revenues would suffer. Signal theft haslong been a problem in the cable and direct broadcast satellite industries. EchoStar usesencryption technology to prevent people from receiving programming without paying for it.The technology is not foolproof and there have been published reports that it has beencompromised.

**Lack of Profitability**We may not achieve profitability in the near term, if atall. During the year ended December 31, 2002, we incurred an operating loss of $1,599,567.Since our inception, we have incurred operating losses and have had negative operatingcash flows each fiscal year. Notwithstanding our increase in revenues of 82% from 2001 to2002, we cannot assure you that our revenues will increase to the level necessary to coverour operating expenses. In addition, our financial condition may be materially adverselyaffected as a result of aggregated liabilities as a result of the issuance of the notesand other debt obligations. We may be dependent upon the willingness of third partiesincluding private investors and vendors to accept our shares or our other debt or equitysecurities in order to fund our operating expenses.**Liquidity and Financing Requirements; Going Concern Risk**In order to continue to pursue our business strategy and growth plans, we mayrequire significant amounts of capital. Currently, we do not have any arrangements tofinance future growth and capital expenditures. We cannot assure you that financing willbe available at all or on terms acceptable to us. In addition, we plan to finance therepayment of our debt and any negative cash flow from operations through the issuance ofour shares and our other debt and equity securities. We cannot predict the impact of suchissuance on our liquidity and financial condition. Our inability to raise capital and meetour financing requirements at terms acceptable to us would have a material adverse effecton our business, financial condition and future prospects. Asdescribed by the Company’s independent auditors in Note 9 to the Company’sfinancial statements, there is substantial doubt as to the Company’s ability tocontinue as a going concern. The Company’s management believes that its ongoingefforts to increase revenue and raise additional capital through the sale of equitysecurities and debt instruments will provide additional cash flows. However, there is noassurance that the Company will be able to obtain additional funding. The financialstatements do not include any adjustments that might be necessary if the Company is unableto continue as a going concern. **Ability to Retain Key Personnel**Our success is largely dependent upon our ability to retain our key personnelincluding our President, M. Dewey Bain. We do not have "key person" lifeinsurance for Mr. Bain. The loss of the service of Mr. Bain or one or more of our keypersonnel could have a material adverse effect on our business. We have not entered intoemployment agreements or non-compete agreements with any of our key personnel. Suchemployees may terminate their employment with us at any time. If one or more of our keyemployees resign to join a competitor or to form a competing company, the loss of suchpersonnel and any resulting loss of existing or potential customers to any such competitorcould have a material adverse effect on our business, financial condition and results ofoperations. If we lose any such personnel, we cannot assure you that we would be able toprevent the unauthorized disclosure or use of our technical knowledge, practices orprocedures by such personnel.**Risk of System Disruption**Our information and computer systems including our Internet server could bevulnerable to, among other factors, disruptions caused by system failures, power losses,communication problems or natural disasters. In addition, our services may be vulnerableto break-ins and similar disruptive problems. Further, weaknesses in communications media,such as the Internet, may compromise the security of confidential electronic informationexchanged with other businesses. Disruptions of service or security breaches could causelosses to us reduce customer satisfaction in our products and services or otherwise have amaterial adverse effect on our business, results of operations or financial condition. Todate, we have not experienced material disruptions of services or security breaches.However, there can be no assurance that such problems will not occur in the future. 
***Our future Profitability may be Dependent on the Introduction andAcceptance of our Broadband and Related Services**A portion of our revenue is dependent on satellite based Internet access and otherInternet services. Demand and market acceptance for these recently introduced services andproducts over the Internet are subject to a high level of uncertainty. Critical issuesconcerning the use of the Internet, such as ease of access, security, reliability, costand quality of service, remain unresolved and may affect the growth of Internet use or theattractiveness of conducting commerce online. In addition, the Internet and onlineservices may not be accepted as a viable marketplace for a number of reasons, includingpotentially inadequate development of the necessary network infrastructure or delayeddevelopment of enabling technologies and performance improvements. To the extent that theInternet and online services continue to experience significant growth, there can be noassurance that the infrastructure of the Internet and online services will prove adequateto support increased user demands. In addition, the Internet or online services could losetheir viability due to delays 'in the development or adoption of new standards andprotocols required to handle 'increased levels of Internet or online service activity.Changes in or insufficient availability of telecommunications services to support theInternet or online services also could result in slower response times and adverselyaffect usage of the Internet and online services generally and us in particular. If use ofthe Internet and online services does not continue to grow or grows more slowly thanexpected, if the infrastructure for the Internet and online services does not effectivelysupport growth that may occur, or if the Internet and online services do not become aviable commercial marketplace, we would be materially adversely affected.

**Pending or Threatened Legal Proceedings**During the last quarter of fiscal 2002, the Company received a subpoena by theOffice of the Secretary of State, State of Georgia, Assistant Commissioner of Securities,relating to an investigation being conducted under the Georgia Security Act of 1973. Theinvestigation relates to the offer or sale of investment opportunities or securities ofthe Company in or from Georgia and related matters by the Company’s formerchairman/chief executive officer or other persons. The Company responded to the subpoenaprior to the end of 2002. The matter is ongoing and the Company intends to use reasonableefforts to resolve the matter. The Company is unable to determine or predict the outcomeof the matter or the impact, if any, from this investigation. If the Company is unable toresolve the matter with the State of Georgia and if any further investigation orsubsequent proceeding results, there could be a determination adverse to the Company, thatcould materially adversely effect the Company and its financial condition. However, at thedate of this report, the Company is unable to predict the outcome of this matter or anyimpact that it may have upon the Company. Reference is also made to the disclosure in Item3, Legal Proceedings below.

**INVESTMENT RISK**

**Absence of Dividends**We have never declared or paid cash dividends on PlanetLink Shares and we do notanticipate paying any cash dividends in the foreseeable future on any of our capitalstock.**Our projections are based on assumptions that may change and therefore are notnecessarily indicative of future performance**Any projections included herein are based upon a number of assumptions andestimates, which are inherently subject to significant uncertainties and contingencies,many of which are beyond our control, and reflect future business decisions, which aresubject to change. Some of these assumptions inevitably will not materialize, andunanticipated events will occur which will affect our results. Consequently, actualresults will vary from the projections and these variations may be material. Prospectiveinvestors are cautioned not to place reliance on projections. We do not intend to updateor otherwise revise any projections to reflect events or circumstances after the datehereof or to reflect the occurrence of unanticipated events. The projections were notprepared with a view toward compliance with published guidelines of the American Instituteof Certified Public accountants or generally accepted accounting principles and have notbeen examined, reviewed or compiled by independent auditors.

**Significant Fluctuations in Quarterly Operating Results**We may experience significant fluctuations in future quarterly operating resultsfrom a number of factors, including (i) the timing and nature of expansion efforts in bothnew and existing markets, (ii) the introduction of new products or services and the marketresponse to those introductions, (iii) the timing and nature of sales transactions foronline services and other products and services, (iv) relationships with our customers,(v) seasonal trends, (vi) changes in pricing policies or service offerings, (vii) changesin the level of marketing and other operating expenses to support future growth, (viii)competitive factors and (ix) general economic conditions. Consequently, quarterly revenuesand operating results may fluctuate significantly, and we believe that period-to-periodcomparisons of results will not necessarily be meaningful and should not be relied upon asan indication of future performance. 

**Acquisition Strategy**Partly in response to changes in the resale telecommunication industry discussedabove, we may pursue a strategy of growth through acquisitions in the telecommunicationmarkets we conduct business, both within our existing Georgia and Southeastern US marketand beyond. We intend to pursue strategic acquisition opportunities in both our existingand new geographic markets. In pursuing an acquisition strategy, we face risks commonlyencountered with growth through acquisitions, including completed acquisitions. Theserisks include, but are not limited to, incurring significantly higher than anticipatedcapital expenditures and operating expenses, failing to assimilate the operations andpersonnel of acquired businesses, failing to install and integrate all necessary systemsand controls, loss of customers because of declines in quality of service, enteringmarkets in which we have no or only limited experience, disrupting our ongoing businessand straining our management resources. Realization of the anticipated benefits of astrategic acquisition may take several years or may not occur at all. Our acquisitionstrategy may place a significant strain on our management, operational, financial andother resources. The success of the our acquisition strategy will depend on many factors,including our ability to (i) identify suitable acquisition opportunities, (ii)successfully negotiate acquisitions at valuations that will provide satisfactory returnson invested capital, (iii) successfully integrate acquired operations quickly andeffectively in order to realize operating synergies, and (iv) obtain necessary financingand/or utilize our securities, if necessary, on satisfactory terms. There can be noassurance that we will be able to successfully execute and manage our acquisitionstrategy, and any failure to do so could have a material adverse effect on our business,financial condition and results of operations. 

**Developing Market, Future Reliance on the Internet**The telecommunication industry and in particularly the Internet access market israpidly evolving. As is typical for new and rapidly evolving industries, demand and marketacceptance for recently introduced products and services offered are subject to a highlevel of uncertainty. Our success will also depend on the willingness of consumers toincrease their use of online services. The Internet has experienced, and is expected tocontinue to experience, substantial growth in the number of users and amount of traffic,resulting in some cases in substantial delays for users. The Internet could lose itsviability due to delays in the development or adoption of new standards and protocols tohandle increased levels of Internet activity, or due to increased governmental regulation.There can be no assurance that the infrastructure (e.g., reliable network backbone) orcomplementary services (e.g., secure transaction processing) necessary to make theInternet a viable commercial marketplace will develop, or, if developed, that the Internetwill become a viable commercial marketplace. If the necessary infrastructure orcomplementary services are not developed, or if the Internet does not become a viablecommercial marketplace, our business and our results of operations or financial conditioncould be materially and adversely affected. 

**Need for Additional Capital**We may need to procure additional financing from time-to-time, the amount andtiming of which will depend on a number of factors including the pace of our acquisitionstrategy, expansion of our markets and customer base, the nature of the services offered,future introduction of new products and services, new sales and marketing efforts and thecash flow generated by our operations. We cannot predict the extent to which it willrequire additional financing and we cannot predict the acceptance of our securities in themarket. There can be no assurance regarding the availability or terms of additionalfinancing, whether debt or equity, we may be able to procure over time. Any future debtfinancing or the authorization and issuance of preferred stock by us would be senior tothe rights of the holders of presently issued and outstanding PlanetLink Shares, and anyfuture issuance of additional PlanetLink Shares would result in the dilution of the thenexisting Shareholders' proportionate equity interests and could adversely effect themarket, if any, in PlanetLink Shares.

**Our Shares will be concentrated among Management; Our PresidentOwns 52% of Our Shares**Our president owns 52% of our outstanding shares and as a result, he has thevoting power to be able to elect all directors, who in turn have the right to designateall of our officers. By virtue of his control, he will have substantial influence overfundamental corporate transactions (such as certain mergers and sales of assets) requiringstockholder approval. Further, the Company's officers and directors own 63% of ouroutstanding shares.

**Shares Eligible for Future Sale**As a reporting company under the Exchange Act, sales of a substantial number ofunregistered shares in the public market after certain holding periods could adverselyaffect the market price of our shares. Upon the expiration of such holding periods,pursuant to Rule 144 under the Securities Act of 1933, such holders of restricted sharesmay sell such shares without registration, subject to certain limitations, includinglimitations on volume of sales, and the requirement to file Form 144 under the Act, andsubject to PlanetLink remaining current in its reporting obligations under the ExchangeAct. After a two-year holding period, persons who are not "affiliates" as thatterm is defined under the Securities Act, may sell restricted PlanetLink shares withoutregard to the volume limitations or filing requirements of Rule 144 and without therequirement that we are be current under the Exchange Act . If holders of restrictedshares sell or otherwise dispose of a substantial number of our shares in the publicmarket, the market price for our shares could be adversely affected. 

**Issuance of Future Shares May Dilutive Investors Share Value**PlanetLink's Certificate of Incorporation, as amended authorizes a total of50,000,000 PlanetLink Shares. We anticipate that we will authorize additional PlanetLinkShares, which may be issued from time to time. The future issuance of all or part of theremaining authorized PlanetLink Shares may result in substantial dilution in thepercentage of our Shares held by our then existing shareholders. Moreover, while weanticipate that a trading market will commence in our Shares, the issuance of additionalPlanetLink Shares in the future may impact the trading price in our Shares. We also mayissue restricted PlanetLink Shares for future services or acquisitions or other corporateactions may have the effect of diluting the value of the Shares held by investors, andmight have an adverse effect on any trading market, should a trading market develop and besustained in our Shares.

**Penny Stock Regulation**The PlanetLink shares are deemed a penny stock. Penny stocks generally are equitysecurities with a price of less than $5.00 per share other than securities registered oncertain national securities exchanges or quoted on the NASDAQ Stock Market, provided thatcurrent price and volume information with respect to transactions in such securities isprovided by the exchange or system. Our securities are subject to "penny stockrules" that impose additional sales practice requirements on broker-dealers who sellsuch securities to persons other than established customers and accredited investors(generally those with assets in excess of $1,000,000 or annual income exceeding $200,000or $300,000 together with their spouse). For transactions covered by these rules, thebroker-dealer must make a special suitability determination for the purchase of suchsecurities and have received the purchaser's written consent to the transaction prior tothe purchase. Additionally, for any transaction involving a penny stock, unless exempt,the "penny stock rules" require the delivery, prior to the transaction, of adisclosure schedule prescribed by the Commission relating to the penny stock market. Thebroker-dealer also must disclose the commissions payable to both the broker-dealer and theregistered representative and current quotations for the securities. Finally, monthlystatements must be sent disclosing recent price information on the limited market in pennystocks. Consequently, the "penny stock rules" may restrict the ability ofbroker-dealers to sell our securities. The foregoing required penny stock restrictionswill not apply to our securities if such securities maintain a market price of $5.00 orgreater. There can be no assurance that the price of our securities will reach or maintainsuch a level.
**FORWARD-LOOKING STATEMENTS

This Form 10-KSB contains certain forward-looking statements, includingstatements regarding (i) anticipated changes in our business, (ii) future plans regardingour business, and (iii) the our strategic initiatives. Such forward-looking statements canbe identified by the use of forward-looking terminology, such as "believes,""expects," "may," "will," "should,""estimates," or "anticipates" or the negative thereof or othervariations thereon or comparable terminology, or by discussions of strategy. Suchstatements are subject to certain risks and uncertainties, including those discussedbelow, which could cause actual results to differ materially from those that are expressedor implied from such forward-looking statements. These forward-looking statements speakonly as of the date hereof. All of these forward-looking statements are based on estimatesand assumptions made by us, which although believed to be reasonable, are inherentlyuncertain and difficult to predict; therefore, undue reliance should not be placed uponsuch forward-looking statements. As a result, no assurance is given that future resultsexpressed or implied from such forward-looking statements will be achieved.

The information and factors contained herein, among others, in additionto the information described under Risk Factors, could cause us not to achieve resultsthat are expressed or implied by forward-looking statements contained herein, or couldotherwise cause our results of operations to be adversely affected in future periods.These include: (i) continued or increased competitive pressures from existing competitorsand new entrants into the markets we operate in, (ii) unanticipated costs related to theimplementation of our growth and operating strategies, (iii) loss of key member ofmanagement, (iv) inability to negotiate favorable terms with customers and suppliers, inparticular EchoStar and StarBand, (v) increases in costs of borrowing, if any, (vi) ourinability to achieve our cost savings initiatives, to achieve synergies from acquisitionsand/or to strengthen our customer base, (vii) deterioration in general or regionaleconomic conditions, which have an impact on the sale of our products and services, (viii)adverse state or federal legislation or regulation that increases the costs of compliance,or adverse findings by a regulator with respect to our existing operations, (ix) adversedeterminations in connection with potential future litigation or other material claims andjudgments against our company, (x) inability to achieve future sales levels or otheroperating results that support our cost savings initiatives, (xi) the unavailability offunds for capital expenditures, and (xii) lack of acceptance by the market for PlanetLinkshares or the value of PlanetLink shares from time to time in the trading market, if any.

ITEM 2. DESCRIPTION OF PROPERTIES.

We lease 3,500 square feet of corporate office space at 5040 RoswellRoad, Suite 250, Suite 104, Atlanta GA 30342 at a monthly rental of  $5,794. Ourlease expires in February 2004. In addition to our office space, we currently lease sixretail locations. The following table set forth is a summary of the information regardingeach of our retail locations:
Retail  Location
Monthly Rent
Space in Sq. Ft.
Lease ExpirationSouthlake Mall, 1000 Southlake Mall, Morrow, GA 30260
$4,320100
October 31, 2003Arbor Place Mall, 6700 Douglas Blvd.,  Douglas, GA 
$2,05096
July 31, 2003North Point Mall, 1000 North Point Circle, Alpharetta GA    30022
$4,20040
October 31, 2003North Lake Mall, 1000 Northlake Mall, Atlanta, GA 30022$3,200957March 31, 2004Stonecrest Mall, 2929Turner Hill Road, Lithonia GA 30038$3,900952September 30, 2003Conyers Store, 1360 Dogwood Drive, Suite 200, Conyers, GA    30012$2,4761,400December 31, 2005
Our leased executive offices and other facilities are well maintainedand in good operating condition. We believe that our facilities have adequate capacitiesto meet the demands of anticipated growth. Our strategy with respect to our plan during2003 to open 6 to 12 new retail stores or kiosks should provide us with adequate capacityfor our planned growth. See "Business Objective and Strategy" above.

ITEM 3. LEGAL PROCEEDINGS

From time to time, we may be involved in litigation that arises in thenormal course of our business operations. There are various other legal proceedingsagainst the Company. While it is not feasible to predict or determine the outcome of anyof these proceedings, it is the opinion of management that their outcome will have nomaterial adverse effect on the financial position of the Company.

During the last quarter of fiscal 2002, the Company received a subpoenaby the Office of the Secretary of State, State of Georgia, Assistant Commissioner ofSecurities, relating to an investigation being conducted under the Georgia Security Act of1973. The investigation relates to the offer or sale of investment opportunities orsecurities of the Company in or from Georgia and related matters by the Company’sformer chairman/chief executive officer or other persons. The Company responded to thesubpoena prior to the end of 2002. The matter is ongoing and the Company intends to usereasonable efforts to resolve the matter. The Company is unable to determine or predictthe outcome of the matter or the impact, if any, from this investigation. If the Companyis unable to resolve the matter with the State of Georgia and if any further investigationor subsequent proceeding results, there could be a determination adverse to the Company,that could materially adversely effect the Company and its financial condition. However,at the date of this report, the Company is unable to predict the outcome of this matter orany impact that it may have upon the Company.

The Company learned on or about March 13, 2003 that Company’s former chairman andchief executive officer had been subject to a criminal proceeding not related to thebusiness or operations of the Company. The former chairman and chief executive officerentered a guilty plea to possession of fraudulently obtained securities (financialinstruments) in the United States District Court-Northern District of Georgia/AtlantaDivision, U.S. v. Kayodye Aladesuyi. The former executive officer/director wassentenced to 11 months imprisonment and ordered to make restitution of $68,500 to fiveindividuals. The Company was not a party to this proceeding and has not received any claimnor has it been threatened with any action with respect to this proceeding. As a result,the Company does not believe that it will be materially adversely effected by the legalproceeding or the order or restitution. The Company received the written resignation fromMr. Aladesuyi on March 25, 2003. Reference is made to the disclosure under Item 9."Directors, Executive Officers, Promoters and Control Persons" below. 

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

During the fiscal year ended December 31, 2002, no matter was submittedto a vote security holders through the solicitation of proxies or otherwise.
**PART II**
ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

(a) Market Price.There has been  a limited trading market for the Company's shares since our commonstock became subject to quotation on the NASDAQ OTCBB on August 14, 2002. Thefollowing table sets forth the high and low bid prices of our shares on the NASDAQ OTC:BBsince our common stock became subject to quotation. These pricesreflect inter-dealer prices, without retail mark-ups, markdowns or commissions, and maynot necessarily represent actual transactions. 

Fiscal    Year 2002HighLow
Third    Quarter Ending September 30,
$3.50
$1.25
Period    Ending December 31,
$2.25
$0.51  
Fiscal    Year 2003
Period    Ending March 28, 2003
$1.00
$0.10
(b) Holders. As of December 31, 2002, there were approximately 85 shareholders of record not includingshares held in street name. 

(c) Dividends. The Company has not paid any dividends to date, and has no plans to do so in the immediatefuture.
*(d) Securities authorized for issuance under equity compensation plans.PlanetLink has not adopted an option plan nor does it have outstandingoptions to purchase shares of Common Stock. However, as successor company of Fifth AvenueAcquisition I Corp., we may choose to adopt Fifth Avenue's option plan, which provides forthe issuance of up to 1 million Shares. Reference is made to Fifth Avenue's Annual Reporton Form 10-KSB for the year ended December 31, 2000, filed with the SEC on February 2,2001, and specifically to as Exhibit 10(iii) for information regarding the Fifth AvenueStock Option Agreement.

Recent Sales of Unregistered Securities

The following information is given with regard to unregistered securities sold byPlanetLink during the past three years, including the dates and amounts of securitiessold; the persons to whom we sold the securities; the consideration received in connectionwith such sales and if the securities were issued or sold other than for cash, thedescription of the transaction and the type and amount of consideration received. 
DateTitleAmount of Securities SoldPersonsCash or Non Cash Consideration11/30/00Common Stock87,750 Aladesuyi, Valerie Y., Officer and DirectorNon-cash compensation for services provided valued at    $.001 08/22/00Common Stock50,000 Harold Jackson, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock450,000Harold Jackson, DirectorPrivate Placement for $.064 per share or $28,850(1) 07/01/01Common Stock5,045,811Kayode Aladesuyi, President and DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock127,940Aladesuyi, Valerie Y., Officer and DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock750,000Immediate Aladesuyi FamilyGift 06/15/01Common Stock50,000Dunn, Leontyne, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock12,500Onipede, Iyabo, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock50,000Walker, Robert, DirectorNon-cash compensation for services provided valued at    $.001 07/01/01Common Stock100,000Williams, Dr. Melvin, DirectorNon-cash compensation for services provided valued at    $.001 01/01/00Common Stock450,000 GFS InvestmentsNon-cash compensation for business consulting services    provided 01/01/00Common Stock86,125 CD VenturesNon-cash compensation for business consulting services    provided 01/09/00Common Stock30,000 Bradiq LimitedNon-cash compensation for business consulting services    provided 01/31/00Common Stock1,000 John SimmonsNon-cash compensation for business consulting services    provided 01/04/00Common Stock5,250 Vincent & Darci ManellaPrivate Placement for $.20 per share or $1,050(1) 01/04/00Common Stock5,000 Bradley WaltonPrivate Placement for $.20 per share or $1,000(1) 01/04/00Common Stock6,000 Eric-Morgan JohnsonPrivate Placement for $.20 per share or $1,200(1) 01/04/00Common Stock17,500 Kyle DixonPrivate Placement for $.20 per share or $3,500(1) 01/04/00Common Stock6,250 Clarence PowellPrivate Placement for $.20 per share or $1,250(1) 01/04/00Common Stock8,000 Adam SokoloffPrivate Placement for $.20 per share or $1,600(1) 01/04/00Common Stock1,000 Megan BlackwellPrivate Placement for $.20 per share or $200(1)01/04/00Common Stock11,250 William JohnsonPrivate Placement for $.20 per share or $2,250(1) 01/04/00Common Stock4,000Booze, AndrePrivate Placement for $.20 per share or $800(101/04/00Common Stock3,000Brown, JanetPrivate Placement for $.20 per share or $600(1) 01/04/00Common Stock2,500Epps, KenyaPrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock2,500Lowery, LeneithraPrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock4,000Maddox, KelvinPrivate Placement for $.20 per share or $800(1) 01/04/00Common Stock2,500Reid, JacquelinePrivate Placement for $.20 per share or $500(1) 01/04/00Common Stock20,000Tillman, HowardPrivate Placement for $.20 per share or $2,000(1) 01/13/00Common Stock15,000Clark, JanetPrivate Placement for $.20 per share or $3,000(1) 01/21/00Common Stock5,000Hill, Judy C.Private Placement for $.20 per share or $1,000(1) 02/23/00Common Stock10,000 A2Z Professional ServicesPrivate Placement for $.20 per share or $2,000(1) 02/23/00Common Stock15,000 Anthony CampbellPrivate Placement for $.20 per share or $3,000(1) 03/03/00Common Stock37,500 Jarrette BraithewaitePrivate Placement for $.20 per share or $7,500(1) 03/03/00Common Stock100,000Bond, Keith NelsonPrivate Placement for $.20 per share or $20,000(1) 03/31/00Common Stock2,500Collin-Hassan, Vicki Private Placement for $.20 per share or $500(1) 05/15/00Common Stock200,000Tunji OdegbamiPrivate Placement for $.20 per share or $40,000(1) 09/07/00Common Stock5,000Stone Mountain InvestmentsPrivate Placement for $.20 per share or $1,000(1) 11/30/00Common Stock18,750 Jerry WebberPrivate Placement for $.20 per share or $3,750(1) 03/07/01Common Stock70,000Keshi, JosephPrivate Placement for $.20 per share or $14,000(1) 04/27/01Common Stock12,000Mitchell, MorganPrivate Placement for $.20 per share or $1,600(1) 05/02/01Common Stock25,000Ira SokolloffPrivate Placement for $.20 per share or $5,000(1) 05/02/01Common Stock2,500Tillman, HubertPrivate Placement for $.20 per share or $500(1) 05/02/01Common Stock2,500Smith, Ernest and TonjaPrivate Placement for $.20 per share or $500(1)05/02/01Common Stock500Tang, Michael K.K.Private Placement for $.20 per share or $100(1) 05/30/00Common Stock5,000Evans, TracyPrivate Placement for $.20 per share or $1,000(1) 05/02/01Common Stock2,500Tillman, BettyPrivate Placement for $.20 per share or $500(105/30/00Common Stock1,000Robert TaylorPrivate Placement for $.20 per share or $200(1) 05/30/00Common Stock500Julian CarterPrivate Placement for $.20 per share or $100(1)05/02/01Common Stock2,500Weaver, AnthonyPrivate Placement for $.20 per share or $500(1) 05/03/01Common Stock12,500 Arnold CinkPrivate Placement for $.20 per share or $2,500(1) 06/11/01Common Stock6,250Randy GrayPrivate Placement for $.20 per share or $1,250(1) 07/11/01Common Stock185,093Thomas J. Craft, Jr.Shares issued in connection with a merger 07/11/01Common Stock185,093Richard RubinShares issued in connection with a merger 07/11/01Common Stock92,546Ivo HeidenShares issued in connection with a merger 05/30/00Common Stock10,000Gay, AruniousPrivate Placement for $.20 per share or $2,000(1) 05/30/00Common Stock14,500Jones, KarhanPrivate Placement for $.20 per share or $2,900(1) 10/03/01Common Stock20,000Barr, ThomasPrivate Placement for $.20 per share or $4,000(1) 10/03/01Common Stock2,500Arnaut, NicholePrivate Placement for $.20 per share or $500(1) 08/01/02Common Stock14,000Jonathan RosserServices as director valued at par(1)08/01/02Common Stock1,000Harold Hastings JTTENServices valued at par(1)08/01/02Common Stock266,000M. Dewey BainServices as an officer valued at par(1)08/01/02Common Stock3,000Douglas A. & Douglas E. GilliardServices valued at par(1)08/01/02Common Stock2,000James M. CombeeServices valued at par(1)08/01/02Common Stock2,000Eric DavisServices valued at par(1)08/01/02Common Stock1,500James Jackson JTTENServices valued at par(1)08/01/02Common Stock1,000Michael ParkerServices valued at par(1)08/01/02Common Stock1,000Cheryl PerryServices valued at par(1)08/01/02Common Stock10,000Sherry RichardsonServices valued at par(1)08/01/02Common Stock1,000Sylvia RosserServices valued at par(1)08/01/02Common Stock1,000Kenneth ThompsonServices valued at par(1)08/01/02Common Stock8,000Darrel CarverServices as director valued at par(1)08/01/02Common Stock1,800,000Harold JacksonServices valued at par(1)08/01/02Common Stock1,000Barbara WilkeyServices valued at par(1)08/01/02Common Stock1,100Wayne HeggettServices valued at par(1)08/01/02Common Stock10,000Small Cap Voice, Inc.Services valued at par(1)08/01/02Common Stock25,000V-FinanceServices valued at par(1)08/01/02Common Stock1,000Dareeell WatsonServices valued at par(1)(1) We relied upon Section 4(2) of the Act as the    basis for the exemption from the registration requirements of the Act and there was no    public solicitation involved. The shares of restricted common stock were issued or sold to    private investors, employees, officers and directors. All recipients either received    adequate information about the Company or had access, through employment or other    relationships, to such information.
The    calculation of the sale price of restricted shares, as discussed herein, takes into    consideration that the Company was a private company with no trading market and therefore    its securities are not considered liquid instruments. The prices at which the Company's    restricted shares were issued and sold was determined by the Company's management based    upon the lack of marketability of the restricted shares, that fact that no trading market    ever existed for the Company's securities, and the disadvantages of having a minority    equity investment in a private company. The management believes that all issuances and    sales of restricted shares were fair under the circumstances and at the dates of the    respective transactions.
ITEM 6. MANAGEMENT DISCUSSION AND ANALYSIS

Forward-Looking Statements; Market Data

Forward-Looking Statements: This report and otherstatements issued or made from time to time by the Company contain statements which mayconstitute "Forward-Looking Statements" within the meaning of the Securities Actof 1933, as amended and the Securities Exchange Act of 1934 by the Private SecuritiesLitigation Reform Act of 1995, 15 U.S.C.A. Sections  77Z-2 and 78U-5 (SUPP. 1996).Those statements include statements regarding the intent, belief or current expectationsof the Company, its officers and directors and the officers and directors of the Company'ssubsidiaries as well as the assumptions on which such statements are based. Prospectiveinvestors are cautioned that any such forward-looking statements are not guarantees offuture performance and involve risks and uncertainties, and that actual results may differmaterially from those contemplated by such forward-looking statements. 

We make forward-looking statementsin this management discussion and analysis. These forward-looking statements include, butare not limited to, statements about our plans, objectives, expectations, intentions andassumptions and other statements that are not historical facts. We generally intend the,words "expect", "anticipate", "intend", "plan","believe", "seek", "estimate" and similar expressions toidentify forward-looking statements.

This discussion contains certain estimates and plansrelated to the industry in which we operate. The estimates and plans assume that certainevents, trends and activities will occur, of which there can be no assurance. Inparticular, we do not know what level of growth in the industry we operate in, andparticularly in the satellite industry. If our assumptions are wrong about any events,trends and activities, then our estimates for future growth from our business operationsmay also be wrong. There can be no assurance that any of our estimates as to our businessgrowth will be achieved.

Results of Operations

PlanetLink is also referred to as "theCompany", "we", "us" and "our". 

Results of Operations - For the Year Ended December 31, 2002compared to the Year Ended December 31, 2001
*Revenues. Our revenues increased to $1,026,256 for the year endedDecember 31, 2002 compared to revenues of $574,079 in fiscal year 2001, or an increase by82%. This increase is primarily attributable to revenues related to the sale of EchoStardish networks and related products through growth of our network and our retail locations.
*Cost of revenues. Our cost of revenues consist primarily of costsassociated with the wholesale cost of buying dish satellite equipment from EchoStar andcosts associated with distribution of such equipment. We had cost of revenues of $669,725for the year ended December 31, 2002 compared to cost of revenues of $461,114 during theyear 2001, or an increase by 45%. We expect cost of goods sold to increase in futureperiods only to the extent that our sales volume increases. 

*Gross Margin*. We improved our gross profit margin from 19.68% in2001 to 34.74 in 2002. 
*Operating Expenses. Our operating expenses consist primarily ofpayroll and related taxes, expenses for executive and administrative personnel, facilitiesexpenses, professional and consulting services expenses, travel and other generalcorporate expenses. We had operating expenses for the year ended December 31, 2002 of$1,599,567 compared to operating expenses of $551,578 in the 2001. Our operating expenses are expected to decrease as a percentage of revenue in futureperiods because our existing operating infrastructure is expected to allow increases inrevenues without having to incrementally add operating expenses. However, we expect theseexpenses to increase in absolute dollars as we continue to expand our network of retaillocations and incur additional costs related to the growth of our business and being apublic company. 
*Loss from Operations. We had a loss from operations of $1,243,036for the year ended December 31, 2002 compared a loss from operations of $438,613 for theyear 2001. The loss from operations is mainly attributable to increased costs associatedwith expanding our network of retail locations.

*Other Income (expenses).*

In the year ended December 31, 2001, we had $115,056 in other incomemainly due to forgiveness of debt compared to an other expense of $24,835 in 2002attributable to interest expense.

*Net Loss.* Our net loss for the year ended December 31, 2002 was$1,267,871 compared to a net loss of $323,557 in 2001. 

Liquidity and Capital Resources.

At December 31, 2002, we had total current assets of $22,071 comparedto $11,421 at December 31, 2001. We had $22,071 receivable on December 31, 2002 comparedto $11,421 on December 31, 2001. We believe that our accounts receivable are fullycollectable. 

We had net fixed assets of $64,286 at December 31, 2002 compared to netfixed assets of $41,152 at December 31, 2001. We had total assets of $168,326 on December31, 2002 compared to total assets of $53,148 at December 31, 2001. During fiscal 2002, wecapitalized software valued at $75,293, which attributed to the increase in total assets.

Our total current liabilities increased insignificantly to $1,037,796compared to total current liabilities of $366,083 at December 31, 2001. This increase isprincipally due to loans payable to our current president. We had no long-term liabilitiesas of December 31, 2002 and December 31, 2001.

Net cash used in operating activities was $1,067,927 for the year endedDecember 31, 2002 compared a negative cash flow from operations of $162,414 in 2001. Thisuse of cash is principally the result of our net loss. The increase in accrued expensespayable and payroll and related taxes offset our cash used in operating activities.

Net cash used in investing activities was $117,569 in 2002 compared tocash used for investing activities of $46,885 in 2001. During fiscal year 2002, weinvested $75,293 in software development.

Net cash provided by financing activities was $1,185,496 for the yearended 2002 compared to cash provided by financing activities of $208,169 in 2001. Wereceived significant funding from our current president, Mr. Dewey Bain, to finance ournegative cash flow from operations. 

We do not have existing capital resources available that are sufficientto fund our operations and capital requirements as presently planned over the next twelvemonths. The Company anticipates that funding fromaffiliated persons will be its primary source of funding to finance its operating expensesand/or its negative cash flow from operations. 

We may determine to seek to raise funds from thesale of equity or debt securities or other borrowings, as part of our intent to fund ourexpansion and our negative cash flow from operations. We cannot predict whether equity ordebt financing will become available at terms acceptable to us, if at all. We anticipatethat in connection with funding our business expansion and negative cash flow fromoperations, we may issue additional shares. If such additional shares are issued, ourshareholders will experience a dilution in their ownership interest. If additional sharesare issued in connection with such activities, a change in control may occur. Our limitedresources may make it difficult to raise capital. We do not have any arrangements with anyparties to secure additional financing at present. Our inability to secure additionalfinancing may have a materially adverse effect on our financial condition and futureprospects.

As described by the Company’s independent auditors in Note 9 tothe Company’s financial statements, there is substantial doubt as to theCompany’s ability to continue as a going concern. The Company’s managementbelieves that its ongoing efforts to increase revenue and raise additional capital throughthe sale of equity securities and debt instruments will provide additional cash flows.However, there is no assurance that the Company will be able to obtain additional funding.The financial statements do not include any adjustments that might be necessary if theCompany is unable to continue as a going concern. 

ITEM 7. FINANCIAL STATEMENTS

 
Auditors' report30Financial Statements   Balance sheet31   Statement of operations32   Statement of changes in    stockholders' deficit33   Statement of cash flows34   Supplementary informationSummary of significant accounting policies35Notes to the financial statements36
KAHN BOYD LEVYCHIN, LLPCERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS99 Wall Street, 10th Floor New York, NY 10005(212) 843-4100

 **Auditors’ Report**

To the Board of DirectorsPlanetLink Communications, Inc.Atlanta, Georgia

We have audited the accompanying balance sheets of PlanetLink Communications, Inc. asof December 31, 2002 and 2001, and the related statements of operations, changes instockholders’ deficit, and cash flows, and the accompanying supplementary informationcontained, which is presented only for supplementary analysis purposes, for the years thenended. These financial statements are the responsibility of the Company’s management.Our responsibility is to express an opinion on these financial statements based on ouraudit.

We conducted our audit in accordance with generally accepted auditing standards in theUnited States of America. Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free of materialmisstatement. An audit includes examining, on a test basis, evidence supporting theamounts and disclosures in the financial statements. An audit also includes assessing theaccounting principles used and significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in allmaterial respects, the financial position of PlanetLink Communications, Inc. as ofDecember 31, 2002 and 2001, and the results of its operations and its cash flows for theyears then ended in conformity with accounting principles generally accepted in the UnitesStates of America.

The accompanying consolidated financial statements have been prepared assuming that theCompany will continue as a going concern. As discussed in Note 9 to the financialstatements, the Company has suffered recurring losses from operations, and is dependentupon shareholders to provide sufficient working capital to maintain continuity. Thesecircumstances create substantial doubt about the Company’s ability to continue as agoing concern. The financial statements do not include any adjustments that might resultfrom the outcome of this uncertainty.
***Kahn Boyd Levychin

Kahn Boyd Levychin,Certified Public AccountantsFebruary 23, 2003

 
**PlanetLink Communications, Inc.**Balance SheetsDecember 31, 2002 and 2001**Assets20022001**Current    assets**            Accounts receivable$22,071$11,421        **Total current assets**22,07111,421**Fixed    assets**      Furniture and equipment91,17648,90091,17648,900Less:    accumulated depreciation26,8907,748        **Net fixed assets**64,28641,152**Other    assets**Capitalized    software costs75,293-      Security deposits6,676575        **Total other assets**81,969575        **Total assets**$168,326$53,148
**Liabilities and Stockholders' Deficit****Current    liabilities**      Cash overdraft$14,930$329      Accounts and accrued expenses payable276,321223,809      Payroll taxes payable 235,23492,366      Line of credit payable (Note 1)49,57949,579      Officers' loans payable (Note 2)1,037,796-        **Total current liabilities**1,613,860366,083        **Total liabilities**1,613,860366,083**Stockholders'    deficit**Common    stock (50,000,000 shares $.001 par value authorized,       11,427,643 shares issued and outstanding)11,4289,255Additional    paid-in capital807,088(673,989)Accumulated    deficit(2,264,050)(996,179)        **Total stockholders' deficit**(1,445,534)(312,935)        **Total liabilities and stockholders' deficit**$168,326$53,148See auditor's report, the summary of significant    accounting policies, and the accompanying notes to the financial statements.**PlanetLink Communications, Inc.**Statements of OperationsFor the year ended December 31, 2002 and 2001  20022001**Revenue**$1,026,256$574,079   Cost of    revenue669,725461,114**Gross profit**356,531112,965   Operating    expenses1,599,567551,578**Loss from    operations**(1,243,036)(438,613)  **Other income    (expense)**   Discharge    of indebtedness (Note 3)-116,882      Miscellaneous income1581,889   Interest    expense(24,993)(3,715)**Total other    income (expense)**(24,835)115,056**Net loss**$(1,267,871)$(323,557)  Loss per weighted average    shares of common stock$(.2919)$(.0746)Weighted average number    of shares of common stock outstanding$4,336,345$4,336,345See    auditor's report, the summary of significant accounting policies, and the accompanying    notes to the financial statements.
**PlanetLink Communications, Inc.**
Statement of Changes in Stockholders' Equity
For the year ended December 31, 2002 and 2001Common StockAdditionalTotal  paid-inAccumulatedstockholders’  
Shares
Amountcapital
deficit
equityBalance, December 31,    20002,091,4102,091458,816(672,622)(211,715)Common stock issued for    cash564,250564215,636-216,200Common stock issued for    services6,136,2516,136--6,136Common stock issued in    Fifth Avenue Acquisition I Corp. Acquisition462,732463(463)--Net Loss      (323,557)(323,557)Balance, December 31, 20019,254,643$9,255$673,989$(996,179)$(312,935)  Capital Contribution133,099133,099Common Stock issued for    services2,173,0002,173--2,173Net Loss       (1,267,871)(1,267,871)Balance, December 31, 200211,427,643$9,255$807,088$(2,264,050)$(1,445,534)See auditor's report, the summary of significant    accounting policies, and the accompanying notes to the financial statements.
 
**PlanetLink Communications, Inc.**Statement of Cash FlowsFor the years ended December 31, 2002 and 2001  20022001**Cash flows from    operating activities:**Net loss $(1,267,871)$(323,557)Adjustments to reconcile    net incometo net cash used by    operating activities:      Depreciation 19,1427,345   Common    stock issued for fees and services2,1736,136   Discharge    of indebtedness-(116,882)Changes in operating    assets and liabilities   Decrease    (increase) in accounts receivable(10,650)122,101   Decrease    (increase) in security deposits(6,101)   Decrease    (increase) in accounts and accrued expenses payable52,51298,404   Increase in    payroll taxes payable142,86844,038**Net cash used by    operating activities**(1,067,927)(162,414)  **Cash flows from    investing activities:**   Purchases    of office equipment(42,276)(46,885)   Capitalized    software costs incurred(75,293)-**Net cash used by    investing activities**(117,569)(46,885)  **Cash flows from    financing activities**   Proceeds    from purchase of common stock133,099216,200   Cash    overdraft14,601329   (Decrease)    increase in officer's loan payable1,037,796(8,360)**Net cash provided    by financing activities**1,185,496208,169  **Decrease in cash    and cash and cash equivalents**-(1,130)  Cash and cash    equivalents, beginning of year-1,130**Cash and cash    equivalents, end of year**$-$-  Supplementary    disclosures of cash flow informationCash paid during the    year for:  Interest expense $-$683  Income taxes$-$-See auditor's report, the summary of significant    accounting policies, and the accompanying notes to the financial statements.
**PlanetLink Communications, Inc.**Summary of Significant Accounting Policies
*Organization

PlanetLink Communication, Inc. ("the Company") is in the business ofreselling Internet, and direct television services. The Company was incorporated in theState of Georgia in May of 1999. 
*Cash and cash equivalents

The Company considers all highly liquid investments with a maturity of three months orless when purchased to be cash equivalents. Cash equivalents are carried at cost, whichapproximates market value.
*Accounting basis and revenue recognition

The Company uses the accrual basis of accounting for financial statement and income taxreporting. Expenses are realized when the obligation is incurred.

Revenue from satellite television service comes from two sources: activation fees andsales revenue. Revenue from activation fees are recognized on the date that thecustomer’s account has been activated. Activation fees are non refundable. Salesrevenue is recognized after installation of the satellite, and is recorded weekly. Revenuefrom local and long distance telephone service is recognized after the customer signs up,and is billed and recognized monthly.

Because of the current review by the Georgia Public Service Commission of the rules andregulations regarding Competitive Local Exchange Carriers (CLEC) in the telecommunicationsmarket, the Company is opting not to offer local and long distance telephone servicesuntil the regulatory environment makes it more profitable to compete. The Company is stilllicensed.
*Estimates*
The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions that affectthe reported amounts of assets and liabilities and disclosures of contingent assets andliabilities at the date of the financial statements and the reported amounts of revenuesand expenses during the reported period. Actual results may differ from these estimates.
*Fixed assets

Fixed assets are stated at cost. Depreciation is computed using accelerated methodsover the following estimated useful lives:
*Description**Estimated useful life*Furniture and fixtures7 yearsEquipment5 years*Capitalized software costs

Capitalized software costs are recorded at cost. Amortization will be computed usingthe straight line method over 5 years once the total costs have been incurred, and theasset has been placed in service.
*Income taxes

The Company accounts for income taxes using the asset and liability method as requiredby Statement of Financial Accounting Standards No. 109, under which deferred tax assetsand liabilities are determined based upon the differences between financial statementcarrying amounts and the tax bases of existing assets and liabilities. Deferred taxes alsoare recognized for operating losses that are available to offset future taxable income.

Valuation allowances are established when necessary to reduce deferred tax assets tothe amount expected to be realized. Income tax expense is the tax payable or refundablefor the period plus or minus the change during the period in deferred tax assets andliabilities.

See auditors’ report and the accompanying notes to the financial statements.
**PlanetLink Communications, Inc.Notes to the Financial Statements
*NOTE 1 – LINE OF CREDIT

The Company has a line of credit with Citizens Trust Bank. The line of credit accruesinterest at 7.5% per annum.
*NOTE 2 – OFFICERS’ LOANS PAYABLE

Officers’ loans payable is as follows:
Demand note from the Company’s President that accrues interest at    10%. The note is dated December 31, 2002.$990,263Demand note from the Company’s CEO that is non-interest bearing.47,533$1,037,796*NOTE 3 – DISCHARGE OF INDEBTEDNESS

Discharge of indebtedness represents amounts payable to BellSouth, avendor, from prior periods that was not paid by the Company. The amounts payable toBellSouth were payables incurred during the ordinary course of the Company's businessoperations. The Company has been informed by BellSouth that this liability has beenwritten off by them and accordingly the liability has been removed from the Company'sbalance sheet and the amount has been recorded as other income, forgiveness of debt during2001.
*NOTE 4 – INCOME TAXES

Temporary differences between the recognition of certain expense items for income taxpurposes and financial reporting purposes are as follows:
20022001Net operating loss to be carried forward$565,469$249,045Less: valuation allowance$565,469$249,045Net deferred tax asset$-
$-
The Company incurred no Georgia state income tax expense for the year ended December31, 2002 and 2001, and utilized no tax carryforward losses.

The Company has a net operating loss carryover of $2,261,877 to offset future incometax. The net operating losses expire as follows:
December 31, 2019$112,825December 31, 2020559,797December 31, 2021323,557December 31, 20221,265,698*NOTE 5 – OPERATING FACILITIES

The Company maintained its offices under an operating lease that expired in February2002. In March 2002 the company signed a new operating lease for three years expiring onFebruary 2005. The future minimum rental payments for these obligations are as follows:
December 31, 2003$
52,416December 31, 2004
54,513December 31, 2005
9,085*NOTE 6 – LITIGATION

The Company has received a subpoena by the Office of theSecretary of State, State of Georgia, Assistant Commissioner of Securities, relating to aninvestigation being conducted under the Georgia Security Act of 1973. The investigationrelates to the offer or sale of investment opportunities or securities of the Company inor from Georgia and related matters. The matter is ongoing and the Company intends to usereasonable efforts to resolve the matter. 

The Company is unable to determine or predict the outcome of thematter or the impact, if any, from the investigation. If the Company is unable to resolvethe matter with the State of Georgia and the investigation or proceedings results in adetermination adverse to the Company, it could result in further action against theCompany or an order or award, which could have a material adverse effect on the Company. 

There are various other legal proceedings against the Company.While it is not feasible to predict or determine the outcome of any of these cases, it isthe opinion of management that their outcome will have no material adverse effect on thefinancial position of the Company.

*NOTE 7 –MERGER WITH FIFTH AVENUE ACQUISITION I CORPORATION*

On July 11, 2001, pursuant to an agreement and plan of merger, the Company issued462,732 of common stock to the shareholders of Fifth Avenue Acquisition I Corporation inexchange for each of the 1,000,000 issued and outstanding shares of Fifth AvenueAcquisition I Corporation. The agreement and plan of merger called for PlanetLink to mergeinto Fifth Avenue Acquisition I Corporation, with PlanetLink becoming the successorreporting company.

The merger was done pursuant to a plan for the Company to go public in the secondquarter of 2002.
*NOTE 8 – STOCK SPLIT AND CHANGE IN PAR VALUE OF COMMON STOCK*
On September 20, 2001 the Company effectuated a 5 for 1 forward split of its commonstock. In addition the par value of its common stock was changed from $1 to $.001.
*NOTE 9 - GOING CONCERN

These financial statements are presented on the basis that the Company is a goingconcern. Going concern contemplates the realization of assets and the satisfaction ofliabilities in the normal course of business over a reasonable period of time. 

The Company has incurred net losses of $1,265,698 and $323,557 respectively for theyears ended December 31, 2002 and 2001, and as of December 31, 2002 had incurredcumulative losses since inception of $2,261,877. The Company’s existence in thecurrent and prior periods has been dependent upon operational revenues, advances fromrelated parties and other individuals, and the sale of equity securities.

The ability of the Company to continue as a going concern is dependent on increasingrevenue and obtaining additional capital and financing. The Company’s managementbelieves that its ongoing efforts to increase revenue and raise additional capital throughthe sale of equity securities and debt instruments will provide additional cash flows.However, there is no assurance that the Company will be able to obtain additional funding.

The financial statements do not include any adjustments that might be necessary if theCompany is unable to continue as a going concern. 
*NOTE 10 – PRIOR PERIOD ADJUSTMENT

During the year ended December 31, 2001, a change was made to the Company’saccumulated deficit to properly account for the payment in 2000 of $140,975 worth ofservices rendered to the Company that was paid with common stock that was not reflectedpreviously in 2000.

The adjustment increased accumulated deficit by $140,975, increased common stock by$706 and increased additional paid-in capital by $140,269. In addition operating expensesand net loss for the year ended December 31, 2001 were increased by $140,975.
*NOTE 11 – SUSPENSION OF LOCAL AND LONG DISTANCETELEPHONE SERVICES 

Because of the current review by the Georgia Public Service Commission of the rules andregulations regarding Competitive Local Exchange Carriers (CLEC) in the telecommunicationsmarket, the Company is opting not to offer local and long distance telephone servicesuntil the regulatory environment makes it more profitable to compete. The Company is stilllicensed and capable of offering telephone service in the 9 Southeastern states.
*NOTE 12 – SEGMENT INFORMATION

The Company does not measure its operating results, assets, or liabilities by segment.However, the following limited segment information is available:
20022001Revenue$$   Satellite television services1,026,256564,332   Internet access-9,747Net deferred tax asset$1,026,256
$574,079*See auditors’ report and the summary of significant accounting policies.

 

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE.
**None.

**PART III**

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT.

Pursuant to the Company’s Certificate of Incorporation andits By-Laws, the members of the Board of Directors serve for one-year terms. The Company'sdirectors and executive officers during the year ended December 31, 2002 are: 
Name
Age
PositionM. Dewey Bain52President since    October 2002, a Director since August 2002 and since March 2003 also TreasurerHarold Jackson41Chairman since    March 2003Dr. Melvin Williams49DirectorIyabo Onipede39DirectorJonathan Rosser58DirectorDarrell Carver39DirectorEd Phelps31DirectorKayode A. Aladesuyi
42Former President    and CEO (1)Valerie Y. Aladesuyi
37Former Secretary    and Director (2)
*M. Dewey Bain, President, Treasurer and Director.*Mr. Bain was appointedpresident in October 2002 and elected to the Company's board of directors in August 2002.In March 2003 Mr. Bain also was appointed Treasurer. Prior to joining  PlanetLink,Mr. Bain was the principal partner of Independent Trust Administrators. Mr. Bain was atrial attorney for the Texas Department Of Public Welfare and the City of San Antonio,Texas. Mr. Bain also served in the Judge Advocate General's Corp. (J.A.G.) of the UnitedStates Army Reserves for ten years. Mr. Bain graduated from David Lipscomb College in 1971with a Bachelor of Arts degree and earned his Juris Doctor degree from the University ofTexas in 1975. Mr. Bain has not held any position in a reportingpublic company during the last five years.

*Harold Jackson, Chairman.* Mr. Jackson became Chairman of the Company in March2003. Dr. Jackson is a pulmonary and critical care physician. During the past five years,he has been a partner with Southeastern Lung Care P. C. in Decatur and Conyers, Georgia,where he treats patients suffering from asthma, emphysema and other respiratory ailments.He has hospital affiliations with Dekalb Medical Center, Rockdale Hospital, DecaturHospital, Newton General Hospital and Emory Northlake Regional Medical Center. He is anindependent speaker for Glaxo and various other pharmaceutical companies. In addition tohis accomplishments in the medical field, Dr. Jackson was the first winner of theArabesque Man Cover Model Contest. He was featured on the cover of an Arabesque romancenovel and appeared as a guest on BET's network show, "Oh Drama". JezebelMagazine also chose him as one of the "50 Most Beautiful People in Atlanta". Dr.Jackson is a member of the American College of Chest Physicians and is the founder of theOmicron Chi Chapter of Alpha Phi Alpha Fraternity, based at Wofford College. Mr. Jackson has not held any position in a reporting public company during thelast five years.

*Dr. Melvin Williams, Director, Ph.D.* Dr. Williams graduatedwith a B.A. degree in Psychology from Emory University in 1975 and a M.S.W. degree fromAtlanta University School of Social Work in 1979. In 1987, Dr. Williams received his Ph.D.from Florida State University. At present, Dr. Williams serves as the PracticeAdministrator and Chief Financial Officer for Greater Atlanta Women's HealthcareAssociates, a private OB/GYN group practice in Atlanta. Prior to joining Greater AtlantaWomen's Healthcare Associates, Dr. Williams served as practice consultant to severalprivate medical practices. He is a faculty member at Clark Atlanta University. He haspublished several professional articles and holds the rank of Associate Professor at MooreHouse School of Business. He is the director of the Undergraduate Program in Social Workat Clark Atlanta University. Dr. Williams has and is currently serving on severalprofessional and community advisory boards and is a member of numerous professionalorganizations. Dr. Williams has not held any position in a reporting public company duringthe last five years.

*Iyabo Onipede, Director.*Ms. Onipede is practicing law inAtlanta since her admission to the Georgia Bar in 1990. Over the last ten years, she hasworked in the residential real estate business. In 1994, she founded the Johnson Firm,P.C., a law firm specialized in real estate law. Mr. Onipede graduated from GoucherCollege in Towson, Maryland in 1985. In 1989, she graduated from Georgetown University LawSchool. Ms. Johnson has not held any position in a reporting public company during thelast five years.

*Jonathan Rosser, Director.*Mr. Rosser became a Director of the Company inMarch 2003. Mr. Rosser has been a Georgia realtor for over eighteen years and he has beenan independent entrepreneur for more than thirty years. He assists numerous privateclients with real estate ventures and investments. He services the residential andcommercial sectors. His background and experiences have primarily been in retail sales andservices, where he has served in numerous capacities. Early in his career, he wasappointed by Governor Busbee to serve on the Georgia Board of Barbers. He currently servesas a member of the National Association of Realtors and the Georgia Association ofMortgage Brokers. Mr. Rosser attended Morris Brown College in Atlanta, Georgia. He servedin numerous consulting capacities as a businessman and consultant. Mr.Rosser has not held any position in a reporting public company during the last five years.

*Darrell Carver, Esquire, Director.* Mr. Carver became a director of the Companyin March 2003. Mr. Carver graduated with a B.B.A. from Tennessee State University in 1985and a J.D. from Howard University School of Law in 1990. He is currently a trial attorneywith Thomas, Means, Gillis & Seay. His areas of concentration are medical malpractice;catastrophic personal injury; nursing home negligence and abuse; class action and masstort litigation; and general civil litigation. In 1998, he formed Darrell T. Carver, P.C.,Stone Mountain, Georgia. His focus areas were civil and criminal litigation, personalinjury, medical malpractice, and negligence. He was previously employed as a trialattorney for Sharon W. Ware & Associates. He has served as an Assistant DistrictAttorney for Fulton County, Georgia and an associate attorney with Alston & Bird, LLP.Mr. Carver was admitted to the Georgia Bar, the U.S. Court of Appeals for the EleventhCircuit, the United States District Court for the Northern District of Georgia, theGeorgia Supreme Court, and the Georgia Court of Appeals in 1991. He is currently a memberof the American Trial Lawyers Association, the Georgia Trial Lawyers Association, theAmerican Bar Association, the National Bar Association, the DeKalb Bar Association and theDeKalb Lawyers Association. Mr. Carver has not held any position in areporting public company during the last five years.

*Ed Phelps, Director.*Mr. Phelps became a director of the Company in March2003. Mr. Phelps graduated with a B.S. in Accounting and Marketing from SouthernUniversity A & M and a B.A. in Illustration and Design from the School of Visual Arts.Presently, he is the President and CEO of Studio VIS, Inc., a web site development andhosting services firm. He is also the CEO and co-founder of BlackPolitics.com. Mr. Phelpshas 14 years of awarding-winning experience in communications design, advertising andcreative services. Specifically, he has worked for the Turner Broadcasting System, Inc. inadvertising, graphic design, and production graphics design. In 1993, after leaving TBS,Mr. Phelps began consulting. His most notable clients are The Atlanta Committee for theOlympic Games, Turner Broadcasting System, Turner Home Satellite, CNN, The City of AtlantaBureau of Cultural Affairs, The Department of Aviation, Progressive Insurance, and theAtlanta Department of Planning, Development and Neighborhood Conservation. Mr.Phelps has not held any position in a reporting public company during the last five years.

*(1)Kayode A. Aladesuyi, Former President, CEO and Director.*Mr.Aladesuyi was the founder and had been the Company's CEO and President from its inceptionin May 1999 until his resignation submitted to the board of directors at a meeting held onMarch 25, 2003. The board of directors accepted the resignation of Mr. Aladesuyi after wasfirst informed in March 2003 that Mr. Aladesuyi had plead guilty in United States DistrictCourt for the Northern District of Georgia/Atlanta Division to possession of fraudulentlyobtained securities (financial instruments). This conviction was unrelated to theCompany's securities nor was it related to any public company or entity. Prior to thisinformation being received by the Company, present management had no knowledge of thisproceeding. The plea resulted in a sentence of 11 months followed by three yearssupervised probation. In connection with the Company's inquiry of this matter, the Companyreceived a copy of the judgment, conviction and plea dated February 28, 2002. Weunderstand that in connection with his guilty plea, Mr. Aladesuyi was ordered to makerestitution of a total of $68,500 to five individuals. Prior to founding PlanetLink, he founded Vision Records Atlanta, a music productioncompany and one of the pioneers in the Atlanta music market. In 1996, Mr. Aladesuyientered the film and television industry and started the Loud Entertainment Group. LoudEntertainment Group produced a series of regional programs, which were also aired on theUPN and WB networks including the production of the African American Soap Opera"Sweet Auburn".  Loud Entertainment Group is currently managed by anindependent consulting company. Until 1994, Mr. Aladesuyi had been an accountant andprincipal at Associated Management and Financial Services, a tax and financial planningfirm. During that time he has assisted several small and mid-size business owners instarting and  developing businesses in the metropolitan area of Atlanta, Georgia. Mr.Aladesuyi has not held any position in a reporting public company during the last fiveyears.

*(2) Valerie Yvette Wells-Aladesuyi, Former Secretary and Director.*Mrs. Wells-Aladesuyi is Human Resource Benefits Manager atLumenor, an Atlanta, Georgia corporation. At PlanetLink, she had been responsible for allaspects of the Company's payroll, benefits and human resources. Mrs. Aladesuyi wasterminated as the Company's secretary and removed as a director on March 25, 2003. Mrs.Wells-Aladesuyi has over ten years experience in human resources, benefits and payrollmatters and provides such services also to other small business. Prior to joining Lumenor,Mrs. Wells-Aladesuyi was a Payroll Specialist for The Coca-Cola Company in Atlanta. Inthis position, she managed and processed the payroll for the Cole-Cole syrup and beveragesplants and retail stores for the U.S. market. Mrs. Wells-Aladesuyi also worked incorporate staffing at Coca-Cola. She started her career in a non-profit organization,SciTek, where she was responsible for the creation and development of SciTek's HumanResource Department. Mrs. Wells-Aladesuyi attended Auburn University and continues hereducation at Kennesaw State University. Mrs. Wells-Aladesuyi is a member of the Society ofHuman Resource Managers (SHRM). Mrs. Wells-Aladesuyi has not heldany position in a reporting public company during the last five years.

Section 16(a) Beneficial Ownership Reporting Compliance.
Name of Officer/Director
Forms FiledM. Dewey Bain, President, Treasurer and DirectorForm 3Harold Jackson, Chairman 
Form 3 and 5Dr. Melvin Williams, DirectorForm 3 and 5Iyabo Onipede, DirectorForm 3 and 5Johnathan Rosser, DirectorForm 3Darrel Carver, DirectorForm 3Ed Phelps, DirectorForm 3
ITEM 10. EXECUTIVE COMPENSATION.
          
Long Term Compensation      
Annual Compensation
Awards
Payouts  
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Name and Principal    Position
Year
Salary
Bonus 
Other Annual    Compensation
Restricted Stock Award 
Securities Underlying    Options/SAR 
LTIP Payouts 
All other compensation      
($)($)($)($)(#)($)($)M. Dewey Bain, President, Treasurer and    Director (1)
2002
00$2660000
Kayode    A.    Aladesuyi, Former    President, CEO and    Chairman
2002
0000000
Kayode A.    Aladesuyi, Former    President, CEO and    Chairman
2001
0005,045(2)(3)000
Kayode A.    Aladesuyi, Former    President CEO and    Chairman
2000
0000000
(1) M. Dewey Bain became a director in    August 2002 and was appointed president in October 2002. Mr. Bain was appointed Treasurer    in March 2003. Mr. Bain was issued 266,000 shares in August 2002valued at par.(2) The Company issued 5,045,811 restricted shares to Mr.    Aladesuyi for services provided as officer and and director at par value.(3) Mr. Aladesuyi resigned as an officer and director    pursuant to a written letter submitted to the board of directors on March 25, 2003. The    Company understands that  Mr. Aladesuyi has granted voting rights with respect to    these share to his wife, Valerie Y. Aladesuyi, former secretary and a director.
No retirement, pension, profit sharing, stock option or insuranceprograms or other similar programs have been adopted by the Company for the benefit of themanagement. None of the Company's executive officers have an employment agreement.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT.

The following table sets forth each person known by the Company to bethe beneficial owner of five percent or more of the Company's Common Stock as of the mostrecent practicable date, all directors individually and all directors and officers of theCompany as a group. Except as noted, each person has sole voting and investment power withrespect to the shares shown.

Name
Amount of Stock Beneficially owned(1)
Common Stock    Beneficially OwnedM. Dewey Bain, President, Treasurer and Director    5040 Rosewell Road, Suite 250    Atlanta, GA 3034212,291,00052.46%Harold Jackson, Chairman of the Board,    5040 Rosewell Road, Suite 250    Atlanta, GA 303422,300,0009.81%Dr. Melvin Williams, Director    5040 Rosewell Road, Suite 250    Atlanta, GA 30342100,0000.43%Iyabo Onipede, Director    5040 Rosewell Road, Suite 250    Atlanta, GA 3034212,5000.05%Johnathan Rosser, Director    5040 Rosewell Road, Suite 250    Atlanta, GA 3034214,0000.06%Darrell Carver, Director    5040 Rosewell Road, Suite 250    Atlanta, GA 303428,0000.03%Ed Phelps, Director    5040 Rosewell Road, Suite 250    Atlanta, GA 3034212,5000.05%Kayode A. Aladesuyi,    165 West Wieuca Road, Suite 205    Atlanta, GA 303425,472,286(2)(3)23.36%All directors and executive officers (7 persons)14,738,00062,90%(1) Based upon    23,429,143 outstanding shares as of March 27, 2002. (2) Does not include the 750,000    shares beneficially owned by Mr. Aladesuyi's immediate family. (3) Ms. Aladesuyi, spouse    of Kayode A. Aladesuyi,.has the voting power of these shares owned of record. In addition,    Ms. Aladesuyi owns 500,000 shares directly.
 

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.

The Company during the past twofiscal years did not enter into any transaction or series of similar transactions thatexceeded $60,000 with Company's executive officers, directors, persons who own more than5% of of the issued and outstanding common stock. 

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(A) Exhibits
Exhibit No.DescriptionPage No.3 (i)By-laws (filed as Exhibit 3(i) to    the Company's Registration Statement on Form 10-SB/12g,  filed on October 12, 2000    and incorporated herein by reference)*3 (ii)Articles of Incorporation (filed    as Exhibit 3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on    October 12, 2000 and incorporated herein by reference)*4Specimen Stock Certificate (filed    as Exhibit 3(ii) to the Company's Registration Statement on Form 10-SB/12g,  filed on    October 12, 2000 and incorporated herein by reference)*10 (i)Service Agreement with CR Capital    Services, Inc. (filed as Exhibit 10(i) to the Company's Registration Statement on Form    10-SB/12g, filed on October 12, 2000 and incorporated herein by reference)*10 (ii)Lock-up Agreement (filed as    Exhibit 10(ii) to the Company's Registration Statement on Form 10-SB/12g, filed on    October 12, 2000 and incorporated herein by reference)*10 (iii)Stock Option Agreement**99 (i)Safe-Harbor Compliance Statement    for Forward-Looking Statements (filed as Exhibit to the Company's Registration Statement    on Form 10-SB/12g, filed on October 12, 2000 and incorporated herein by reference)*99 (ii)Chapter 607.0850 of the Florida    Statutes (filed as Exhibit to the Company's Registration Statement on Form    10-SB/12g,  filed on October 12, 2000 and incorporated herein by reference)** Filed with the    Company's Form 10-SB/12g. and incorporated by reference herewith.** Filed with the    predecessor Company's Form 10-KSB for the year ended December 31, 2000 and incorporated by    reference herewith.
(B) Reports on Form 8-KThe Company did not file a Form 8-K during the last quarter of the fiscal year 2002.

ITEM 14. CONTROL AND PROCEDURES

Based on their most recentevaluation and prior to the filing of this Form 10-KSB, the Company's President believesthe Company's disclosure controls and procedures (as defined in Exchange Act Rules 13a-14and 15d-14) are effective to ensure that information required to be disclosed by theCompany in this report is accumulated and communicated to the Company's management,including its principal executive officer and principal financial officer, as appropriate,to allow timely decisions regarding required disclosure. There were no significant changesin the Company's internal controls or other factors that could significantly affect thesecontrols subsequent to the date of their evaluation and there were no corrective actionswith regard to significant deficiencies and material weaknesses.

SIGNATURES

Pursuant to the requirements of Section 12 of the Securities ExchangeAct of 1934, the registrant has duly caused this annual report to be signed on its behalfby the undersigned, thereunto duly authorized.

Date: March 31, 2003
PlanetLink Communications, Inc.By: M. Dewey Bain, President, Treasurer and Director/s/ M. Dewey Bain
 
Supplemental information to be Furnished With Reports Filed     Pursuant to Section 15(d) of the Exchange Act By Non-reporting Issuers
(a) Except to the extent that the materials enumerated in (1) and/or (2) below are    specifically incorporated into this Form by reference (in which case, see rule 12b-23(b)),    every issuer which files an annual report on this Form under Section 15(d) of the Exchange    Act shall furnish the Commission for its information, at the time of filing its report on    this Form, four copies of the following: 

(1) Any annual report to security holders covering the registrant's last fiscal year;      and 

(2) Every proxy statement, form of proxy or other proxy soliciting material sent to      more than ten of the registrant's security holders with respect to any annual or other      meeting of security holders.

(b) The Commission will not consider the material to be "filed" or subject to    the liabilities of Section 18 of the Exchange Act, except if the issuer specifically    incorporates it in its annual report on this Form by reference. 

(c) If no such annual report or proxy material has been sent to security holders, a    statement to that effect shall be included under this caption. If such report or proxy    material is to be furnished to security holders subsequent to the filing of the annual    report on this Form, the registrant shall so state under this caption and shall furnish    copies of such material to the Commission when it is sent to security holders.
**CERTIFICATIONS

I, M. Dewey Bain, certify that:

1. I have reviewed this annual report on Form 10-KSB of PlanetLink Communications,    Inc.;

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. As the registrant's certifying officer,  I am 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 management's conclusions about the effectiveness of    the disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5.  I have disclosed, based on my 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.  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: 3-31-2003

M. Dewey Bain, President, Treasurer and Director    /s/ M. Dewey Bain,    President, Treasurer and Director********************************************** |
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