U.S. Securities and Exchange Commission
                             Washington, D.C.  20549
                                   Form 10-QSB

(Mark  One)
[  X]  QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
OF  1934
     For  the  quarterly  period  ended  March  31,  2004

[  ]  TRANSITION  REPORT  UNDER  SECTION  13  OR  15(d)  OF  THE  EXCHANGE  ACT
     For  the  transition  period  from  _____________  to  ______________

                        Commission file number: 000-25809

                            SICLONE INDUSTRIES, INC.
        (Exact name of small business issuer as specified in its charter)


           DELAWARE                                      87-042699
(State  or other jurisdiction of            (IRS Employer Identification  No.)
incorporation  or  organization)


                6269 JAMESTOWN COURT, SALT LAKE CITY, UTAH  84121
                    (Address of principal executive offices)

                                  801-566-6627
                           (Issuer's telephone number)

                                 Not Applicable
                                ---------------
   (Former name, former address and former fiscal year, if changed since last
                                    report)

Check  whether  the issuer (1) filed all reports required to be filed by Section
13  or  15(d) of the Exchange Act during the past 12 months (or for such shorter
period  that the registrant was required to file such reports), and (2) has been
subject  to  such  filing requirements for the past 90 days.  Yes  [ X]  No [  ]

      APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING
                            THE PRECEDING FIVE YEARS

Check  whether  the  registrant  filed  all documents and reports required to be
filed  by  Section 12, 13 or 15(d) of the Exchange Act after the distribution of
securities  under  plan  confirmed  by  a  court.  Yes  ____No  ____

                      APPLICABLE ONLY TO CORPORATE ISSUERS

The  aggregate  number  of  shares issued and outstanding of the issuer's common
stock  as  of  March  31,  2004  was  23,810,000  shares  of  $0.001par  value.

Transitional  Small  Business  Disclosure  Format  (Check  one):
Yes  [  ]  No  [X]


<PAGE>

<TABLE>
<CAPTION>


                                TABLE OF CONTENTS


                                                                            PAGE
                                                                            ----
<S>       <C>                                                               <C>
PART I..  Financial Information

Item 1.   Condensed Financial Statements                                       3

          Balance Sheet - March 31, 2004 (unaudited)                           4

          Statements of Operations - Three-Month Period Ended
          March 31, 2004 (unaudited) and March 31, 2003 (unaudited)            5

          Statements of Stockholders' Equity - (Deficiency)
          March 31, 2004 (unaudited)                                           6

          Statements of Cash Flows - Three-Month Period Ended
          March 31, 2004 (unaudited)                                          10

          Notes to Financial Statements -  March 31, 2004 (unaudited)         11

Item 2.   Management's Discussion and Analysis of Financial
          Condition or Plan of Operation                                      12

Item 3.   Controls and Procedures                                             14

PART II.  Other Information

Item 6.   Exhibits and Reports on Form 8-K                                    15

Signatures                                                                    15
</TABLE>

Inapplicable  items  have  been  omitted


                                        2
<PAGE>

PART  I-  FINANCIAL  INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS

In  the  opinion  of management, the accompanying unaudited financial statements
included  in this Form 10-QSB reflect all adjustments (consisting only of normal
recurring  accruals)  necessary  for  a  fair  presentation  of  the  results of
operations for the periods presented.  The results of operations for the periods
presented  are  not necessarily indicative of the results to be expected for the
full  year.


                                        3
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
                                 Balance Sheets
                                  (Unaudited)


                                     ASSETS
                                     ------

                                                         March 31,    December 31,
                                                           2004           2003
                                                        -----------  --------------
(Unaudited)
<S>                                                     <C>          <C>
CURRENT ASSETS

  Cash . . . . . . . . . . . . . . . . . . . . . . . .  $      317   $         352
                                                        -----------  --------------

     Total Current Assets. . . . . . . . . . . . . . .         317             352
                                                        -----------  --------------

     TOTAL ASSETS. . . . . . . . . . . . . . . . . . .  $      317   $         352
                                                        ===========  ==============


                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
             ------------------------------------------------------

CURRENT LIABILITIES

  Accounts payable - related party . . . . . . . . . .  $   28,587   $      21,212
  Accrued interest - related party . . . . . . . . . .       5,015           4,318
  Accounts payable . . . . . . . . . . . . . . . . . .           -               -
                                                        -----------  --------------

      Total Current Liabilities. . . . . . . . . . . .      33,602          31,530
                                                        -----------  --------------

STOCKHOLDERS' EQUITY (DEFICIT)

  Preferred stock: 5,000,000 shares authorized at
  $0.001 par value; -0- shares issued and outstanding.           -               -
  Common stock: 30,000,000 shares authorized
  at $0.001 par value; 23,810,000 shares issued and
  outstanding. . . . . . . . . . . . . . . . . . . . .      23,810          23,810
  Additional paid-in capital . . . . . . . . . . . . .     583,693         583,693
  Deficit accumulated during the development stage . .    (640,788)       (638,681)
                                                        -----------  --------------

     Total Stockholders' Equity (Deficit). . . . . . .     (33,285)        (31,178)
                                                        -----------  --------------

     TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
    (DEFICIT). . . . . . . . . . . . . . . . . . . . .  $      317   $         352
                                                        ===========  ==============
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        4
<PAGE>

<TABLE>
<CAPTION>


                  SICLONE INDUSTRIES, INC.
               (A Development Stage Company)
                  Statements of Operations
                        (Unaudited)

                                                   From
                                                 Inception on
                           For  the  Three       November  1,
                            Months  Ended        1985 through
                          through March 31,      March  31,
                          2004        2003         2004
                         --------    ----------  ----------
<S>                      <C>         <C>         <C>
REVENUES . . . . . . .   $     -     $     -     $       -

EXPENSES . . . . . . .    (2,107)     (2,166)      (45,285)

LOSS FROM DISCONTINUED
 OPERATIONS. . . . . .         -           -      (595,503)


NET LOSS . . . . . . .   $(2,107)    $(2,166)    $(640,788)
                         ==========  ==========  ==========

BASIC LOSS PER SHARE .   $ (0.00)    $ (0.00)
                         ==========  ==========

WEIGHTED AVERAGE NUMBER
OF SHARES OUTSTANDING    23,810,000  23,810,000
                         ==========  ==========
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        5
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
                  Statements of Stockholders' Equity (Deficit)


                                                                              Deficit
                                                                            Accumulated
                                                              Additional    During the
                                       Common  Stock           Paid-in      Development
                                ---------------------------
                                   Shares         Amount       Capital         Stage
                                -------------  ------------  -------------  -----------
<S>                             <C>            <C>           <C>            <C>
Balance, November 1, 1985. . .             -   $         -   $          -   $       -

Issuance of 500,000 shares
 of common stock to Officers
 and Directors for cash on
 November 1, 1985 at
 $0.02 per share . . . . . . .       500,000           500          9,500           -

Cancellation of 140,000
 shares on February 7, 1986. .      (140,000)         (140)           140           -

Cancellation of 300,000 shares
 on October 1, 1986. . . . . .      (300,000)         (300)           300           -

Issuance of 1,000,000 shares
 of common stock to the public
 offered March 26, 1986 at
 $0.10 per share . . . . . . .     1,000,000         1,000         99,000           -

Deferred offering costs
 offset against additional
 paid-in capital . . . . . . .             -             -        (18,678)          -

Issuance of 10,700,000
 shares of common stock
 October 10, 1986 at $0.05
 per share . . . . . . . . . .    10,700,000        10,700        483,251           -

Issuance of 50,000 shares
 for promotional services at
 $0.001 per share. . . . . . .        50,000            50              -           -

Accumulated losses from
 formation on November 1, 1985
 through December 31, 1987 . .             -             -              -    (502,196)
                                -------------  ------------  -------------  -----------

Balance, December 31, 1987 . .    11,810,000   $    11,810   $    573,513   $(502,196)
                                -------------  ------------  -------------  -----------
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        6
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
            Statements of Stockholders' Equity (Deficit) (Continued)


                                                                            Deficit
                                                                          Accumulated
                                                            Additional    During the
                                       Common  Stock          Paid-in     Development
                                 -------------------------
                                    Shares       Amount       Capital        Stage
                                 ------------  -----------  ------------  -----------
<S>                              <C>           <C>          <C>           <C>
Balance, December 31, 1987. . .    11,810,000  $    11,810  $    573,513  $(502,196)

Net loss for the year ended
  December 31, 1988 . . . . . .             -            -             -    (92,783)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1988. . .    11,810,000       11,810       573,513   (594,979)

Cash contributed to additional
 paid-in capital. . . . . . . .             -            -        10,180          -

Net loss for the year ended
  December 31, 1989 . . . . . .             -            -             -       (524)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1989. . .    11,810,000       11,810       583,693   (595,503)

Net loss for the year ended
  December 31, 1990 . . . . . .             -            -             -          -
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1990. . .    11,810,000       11,810       583,693   (595,503)

Net loss for the year ended
  December 31, 1991 . . . . . .             -            -             -       (758)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1991. . .    11,810,000  $    11,810  $    583,693  $(596,261)

Net loss for the year ended
  December 31, 1992 . . . . . .             -            -             -       (651)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1992. . .    11,810,000       11,810       583,693   (596,912)

Issuance of 1,000,000 shares
 of common stock to officer for
 cash June 7, 1993 at $0.001
 per share. . . . . . . . . . .     1,000,000        1,000             -          -

Net loss for the year ended
  December 31, 1993 . . . . . .             -            -             -     (2,513)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1993. . .    12,810,000       12,810       583,693   (599,425)
                                 ------------  -----------  ------------  -----------
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        7
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
            Statements of Stockholders' Equity (Deficit) (Continued)


                                                                            Deficit
                                                                          Accumulated
                                                            Additional    During the
                                      Common  Stock           Paid-in     Development
                                 -------------------------
                                    Shares       Amount       Capital        Stage
                                 ------------  -----------  ------------  -----------
<S>                              <C>           <C>          <C>           <C>
Balance, December 31, 1993. . .    12,810,000  $    12,810  $    583,693  $(599,425)

Net loss for the year ended
 December 31, 1994. . . . . . .             -            -             -          -
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1994. . .    12,810,000       12,810       583,693   (599,425)

Issuance of 11,000,000 shares
 of common stock to officer for
 cash at $0.001 per share . . .    11,000,000       11,000             -          -

Net loss for the year ended
 December 31, 1995. . . . . . .             -            -             -       (438)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1995. . .    23,810,000       23,810       583,693   (599,863)

Net loss for the year ended
 December 31, 1996. . . . . . .             -            -             -     (1,256)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1996. . .    23,810,000       23,810       583,693   (601,119)

Net loss for the year ended
 December 31, 1997. . . . . . .             -            -             -     (1,373)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1997. . .    23,810,000       23,810       583,693   (602,492)

Net loss for the year ended
 December 31, 1998. . . . . . .             -            -             -       (770)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1998. . .    23,810,000       23,810       583,693   (603,262)

Net loss for the year ended
 December 31, 1999. . . . . . .             -            -             -     (9,343)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 1999. . .    23,810,000       23,810       583,693   (612,605)

Net loss for the year ended
  December 31, 2000 . . . . . .             -            -             -     (5,451)
                                 ------------  -----------  ------------  -----------

Balance, December 31, 2000. . .    23,810,000  $    23,810  $    583,693  $(618,056)
                                 ------------  -----------  ------------  -----------
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        8
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
            Statements of Stockholders' Equity (Deficit) (Continued)


                                                                           Deficit
                                                                         Accumulated
                                                           Additional    During the
                                      Common  Stock          Paid-in     Development
                                -------------------------
                                   Shares       Amount       Capital        Stage
                                ------------  -----------  ------------  -----------
<S>                             <C>           <C>          <C>           <C>
Balance, December 31, 2000 . .    23,810,000  $    23,810  $    583,693  $(618,056)

Net loss for the year ended
  December 31, 2001. . . . . .             -            -             -     (4,959)
                                ------------  -----------  ------------  -----------

Balance, December 31, 2001 . .    23,810,000       23,810       583,693   (623,015)

Net loss for the year ended
 December 31, 2002 . . . . . .             -            -             -     (7,862)
                                ------------  -----------  ------------  -----------

Balance, December 31, 2002 . .    23,810,000       23,810       583,693   (630,877)

Net loss for the years ended
 December 31, 2003 . . . . . .             -            -             -     (7,804)
                                ------------  -----------  ------------  -----------

Balance, December 31, 2003 . .    23,810,000       23,810       583,693   (638,681)

Net loss for the three months
 Ended March 31, 2004
 (unaudited) . . . . . . . . .             -            -             -     (2,107)
                                ------------  -----------  ------------  -----------

Balance, March 31, 2004
 (unaudited) . . . . . . . . .    23,810,000  $    23,810  $    583,693  $(640,788)
                                ============  ===========  ============  ===========
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                        9
<PAGE>

<TABLE>
<CAPTION>


                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
                            Statements of Cash Flows
                                  (Unaudited)


                                                                                From
                                                                            Inception  on
                                                                            November  1,
                                                For the Three Months Ended  1985  through
                                                        March  31,          March  31,
                                                   2004          2003           2004
                                                ------------  ------------  -------------
<S>                                             <C>           <C>           <C>

CASH FLOWS FROM OPERATING
ACTIVITIES:

   Net loss. . . . . . . . . . . . . . . . . .  $(2,107)      $    (2,166)  $   (640,788)
  Adjustments to reconcile net loss to net
   cash provided used by operating activities:
    Shares issued for services . . . . . . . .        -                 -             50
  Changes in operating assets and liabilities:
    Increase in accounts payable . . . . . . .    1,375             1,623          1,375
    Increase in accrued interest related party      697               543          5,015
                                                ------------  ------------  -------------

     Net Cash Used by Operating Activities . .      (35)                -       (634,348)
                                                ------------  ------------  -------------

CASH FLOWS FROM INVESTING
 ACTIVITIES: . . . . . . . . . . . . . . . . .        -                 -              -
                                                ------------  ------------  -------------

CASH FLOWS FROM FINANCING ACTIVITIES:

  Proceeds from related parties. . . . . . . .        -                 -         27,212
  Additional capital contributed . . . . . . .        -                 -         10,180
  Stock offering costs . . . . . . . . . . . .        -                 -        (18,678)
  Issuance of common stock for cash. . . . . .        -                 -        615,951
                                                ------------  ------------  -------------

     Net Cash Provided by Financing Activities        -                 -        634,665
                                                ------------  ------------  -------------

INCREASE (DECREASE) IN CASH. . . . . . . . . .      (35)                -            317

CASH AT BEGINNING OF PERIOD. . . . . . . . . .      352               210              -
                                                ------------  ------------  -------------

CASH AT END OF PERIOD. . . . . . . . . . . . .  $   317       $       210   $        317
                                                ============  ============  =============

CASH PAID FOR
  Interest . . . . . . . . . . . . . . . . . .  $     -       $         -   $          -
  Income taxes . . . . . . . . . . . . . . . .  $     -       $         -   $          -

SUPPLEMENTAL SCHEDULE OF
 NON-CASH FINANCING ACTIVITIES:

  Common stock issued for services . . . . . .  $     -       $         -   $         50
</TABLE>

    The accompanying notes are an integral part of these financial statements


                                       10
<PAGE>

                            SICLONE INDUSTRIES, INC.
                          (A Development Stage Company)
                        Notes to the Financial Statements
                      March 31, 2004 and December 31, 2003


NOTE  1  -  BASIS  OF  FINANCIAL  STATEMENT  PRESENTATION

          The accompanying unaudited condensed consolidated financial statements
          have  been  prepared  by  the  Company  pursuant  to  the  rules  and
          regulations  of  the  Securities  and  Exchange  Commission.  Certain
          information  and  footnote  disclosures normally included in financial
          statements prepared in accordance with accounting principles generally
          accepted  in  the  United  States  of  America  have been condensed or
          omitted in accordance with such rules and regulations. The information
          furnished in the interim condensed financial statements include normal
          recurring  adjustments  and  reflects  all  adjustments, which, in the
          opinion  of  management, are necessary for a fair presentation of such
          financial statements. Although management believes the disclosures and
          information  presented are adequate to make the consolidated financial
          statements  be  read  in  conjunction  with  the Company's most recent
          audited  financial  statements  and  notes  thereto  included  in  its
          December  31, 2003 Annual Report on Form 10-KSB. Operating results for
          the  three  months ended March 31, 2004 are not necessarily indicative
          of  the  results that may be expected for the year ending December 31,
          2004.

NOTE  2  -  GOING  CONCERN

          The  Company's  financial  statements  are  prepared  using accounting
          principles  generally  accepted  in  the  United  States  of  America
          applicable  to  a  going concern which contemplates the realization of
          assets  and  liquidation  of  liabilities  in  the  normal  course  of
          business.  However,  the  Company  has little cash and has experienced
          losses  from  inception.  Without  realization  of additional adequate
          financing,  it would be unlikely for the Company to pursue and realize
          its  objectives. The Company intends to seek a merger with an existing
          operating  company.  In  the  interim,  an  officer of the Company has
          committed  to  meeting  its  operating  expenses.


                                       11
<PAGE>

ITEM  2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF
OPERATIONS

SAFE  HARBOR  FOR  FORWARD-LOOKING  STATEMENTS

When  used  in  this  report,  the  words "may," "will," "expect," "anticipate,"
"continue,"  "estimate,"  "project,"  "intend,"  and  similar  expressions  are
intended  to  identify  forward-looking statements within the meaning of Section
27a of the Securities Act of 1933 and Section 21e of the Securities Exchange Act
of  1934  regarding events, conditions, and financial trends that may affect the
Company's  future plans of operations, business strategy, operating results, and
financial  position.  Persons  reviewing  this  report  are  cautioned  that any
forward-looking  statements  are  not  guarantees  of future performance and are
subject to risks and uncertainties and that actual results may differ materially
from those included within the forward-looking statements as a result of various
factors.  Such factors are discussed under the "Item 2.  Management's Discussion
and  Analysis  of  Financial  Condition or Plan of Operations," and also include
general  economic  factors and conditions that may directly or indirectly impact
the  Company's  financial  condition  or  results  of  operations.

DESCRIPTION  OF  BUSINESS

Siclone  Industries,  Inc.,  originally  incorporated in Delaware on November 1,
1985  as  McKinnely  Investments, Inc.  The company changed its name to Accoline
Industries,  Inc.  on  November  5,  1986  and again changed its name to Siclone
Industries,  Inc.  on  May  24,  1988.

We  have  not  had  active  business  operations  inception and are considered a
development  stage  company.  In 1993, we entered into an agreement with Bradley
S.  Shepherd  in  which Mr. Shepherd agreed to become an officer and director of
the  Company  and  use  his  best  efforts  to organize and update our books and
records  and  to  seek  business opportunities for acquisition or participation.

Siclone intends to seek, investigate, and if warranted, acquire an interest in a
business  opportunity.  We  will  not  restrict  our  search  to  any particular
industry  or  geographical  area  and  may, therefore, engage in essentially any
business in any industry.  Our management has unrestricted discretion in seeking
and participating in a business opportunity, subject to the availability of such
opportunities,  economic  conditions  and  other  factors.

The  selection  of a business opportunity in which to participate is complex and
extremely  risky  and will be made by management in the exercise of its business
judgment.  There  is  no  assurance that we will be able to identify and acquire
any  business  opportunity  which  will ultimately prove to be beneficial to the
Company  and  its  shareholders.

Our activities are subject to several significant risks which arise primarily as
a  result  of  the fact that Siclone has no specific business and may acquire or
participate  in a business opportunity based on the decision of management which
will,  in  all  probability,  act  without the consent, vote, or approval of our
shareholders.

SOURCES  OF  OPPORTUNITIES

We  anticipate  that  business  opportunities  may  arise  from various sources,
including  our  officers  and  directors,  professional  advisers,  securities
broker-dealers,  venture  capitalists,  members  of the financial community, and
others  who  may  present  unsolicited  proposals.

We  will  seek potential business opportunities from all known sources, but will
rely  principally on the personal contacts of our officers and directors as well
as  indirect  associations  between  them  and  other  business and professional
people.  Although  we do not anticipate engaging professional firms specializing
in  business  acquisitions  or  reorganizations,  such  firms may be retained if
management  deems  it  in our best interests.  In some instances, we may publish
notices  or advertisements seeking a potential business opportunity in financial
or  trade  publications.


                                       12
<PAGE>

CRITERIA

We  will  not  restrict  our  search  to  any  particular  business, industry or
geographical  location.  Siclone  may  acquire  or  enter into a business in any
industry  and  in  any  stage  of  development.  This  may include a business or
opportunity  involving  a  "start  up"  or  new  company.  In seeking a business
venture,  management's  decision  will  not  be controlled by an attempt to take
advantage  of  an  anticipated  or  perceived  appeal  of  a  specific industry,
management  group,  or  product or industry, but will be based upon the business
objective  of  seeking  long-term  capital appreciation in the real value of the
Company.

In  analyzing  prospective business opportunities, management will consider such
matters  as the available technical, financial and managerial resources; working
capital  and  other  financial  requirements; the history of operations, if any;
prospects  for  the  future; the nature of present and expected competition; the
quality  and  experience  of  management services which may be available and the
depth  of  the  management;  the  potential for further research, development or
exploration;  the  potential for growth and expansion; the potential for profit;
the  perceived  public recognition or acceptance of products, services, trade or
service  marks,  name  identification;  and  other  relevant  factors.

Generally,  management  will  analyze all available factors in the circumstances
and  make  a  determination  based  upon a composite of available facts, without
reliance  upon  any  single  factor  as  controlling.

METHODS  OF  PARTICIPATION  OF  ACQUISITION

Specific  business  opportunities  will  be  reviewed  and, on the basis of that
review,  the  legal structure or method of participation deemed by management to
be  suitable will be selected.  Such structures and methods may include, but are
not  limited to, leases, purchase and sale agreements, licenses, joint ventures,
other  contractual  arrangements,  and  may  involve a reorganization, merger or
consolidation  transaction.  The  Company may act directly or indirectly through
an  interest  in  a  partnership,  corporation,  or  other form of organization.

PROCEDURES

As  part  of  the  ongoing investigation of business opportunities, officers and
directors  may  meet  personally  with  management and key personnel of the firm
sponsoring  the  business  opportunity,  visit  and inspect material facilities,
obtain  independent  analysis  or  verification of certain information provided,
check  references  of management and key personnel, and conduct other reasonable
measures.

Management  will  generally  request  that it be provided with written materials
regarding  the  business  opportunity  containing such items as a description of
product, service and company history; management resumes; financial information;
available  projections  with  related  assumptions upon which they are based; an
explanation  of proprietary products and services; evidence of existing patents,
trademarks  or  service  marks  or rights thereto; present and proposed forms of
compensation  to  management;  a  description  of  transactions  between  the
prospective  entity  and  its  affiliates;  relevant  analysis  of  risks  and
competitive  conditions;  a  financial  plan  of operation and estimated capital
requirements;  and  other  information  deemed  relevant.

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<PAGE>
COMPETITION

We  expect  to  encounter  substantial  competition  in our efforts to acquire a
business opportunity.  The primary competition is from other companies organized
and  funded  for  similar  purposes,  small  venture  capital  partnerships  and
corporations,  small  business  investment  companies  and  wealthy individuals.

EMPLOYEES

We  do  not  currently  have  any  employees.   We  rely upon the efforts of our
officers  and  directors  to  conduct  our  business.

RESULTS  OF  OPERATIONS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2004 AND 2003

Siclone has not generated any revenues through March 31, 2004.  Expenses for the
three-month  period  ended  March  31,  2004 were $2,107 compared to expenses of
$2,166  during  the same period in 2003.  Expenses during both periods consisted
mainly  of  professional,  legal  and  accounting  costs  related  to our public
filings.

As  a  result of the foregoing factors, we realized a net loss of $2,107 for the
three-month  period  ended  March 31, 2004, compared to a net loss of $2,166 for
the  three-month  period  ended  March  31,  2003.

LIQUIDITY  AND  CAPITAL  RESOURCES

At March 31, 2004 our total assets consisted of $317 in cash.  Total liabilities
at  March  31,  2004  were $33,602 consisting of $28,587 in accounts payable and
$5,015  in accrued interest.  At December 31, 2003, the Company had $352 in cash
and  liabilities  consisting  of  $31,530  in  liabilities.

In  recent  years  we  have  relied  on advances from our president to cover our
operating  costs.   Management  anticipates  that  we  will  receive  sufficient
advances  from  our  president  to  meet  our  needs through the next 12 months.
However,  there  are  no  formal  agreements  or  understandings to that effect.

PLAN  OF  OPERATION

Our  management  intends to actively seek business opportunities during the next
twelve  months.  If  we identify a suitable business opportunity during the year
our  need  for  capital  may  change dramatically.  Should we require additional
capital,  we  may  seek  additional advances from officers, sell common stock or
find  other  forms  of debt financing.  To date we have not pursued any business
opportunities  and  there  can  be no assurance that we will identify a business
venture  suitable  for acquisition in the future.  In addition, we cannot assure
that we will be successful in consummating any acquisition on favorable terms or
that  we  will  be  able  to  profitably manage any business venture we acquire.

Our  current  operating  plan is to continue searching for potential businesses,
products,  technologies  and  companies  for  acquisition  and  to  handle  the
administrative  and  reporting requirements of a public company.  To demonstrate
our  commitment to maintaining ethical reporting and business practices, we have
recently  filed  a  Code  of  Ethics  and  Business  Conduct.

ITEM  3.  CONTROLS  AND  PROCEDURES

(a) Evaluation of disclosure controls and procedures. Based on the evaluation of
our disclosure controls and procedures (as defined in Securities Exchange Act of
1934  Rules  13a-15(e)  and 15d-15(e)) required by Securities Exchange Act Rules
13a-15(b)  or  15d-15(b),  our  Chief  Executive Officer and our Chief Financial
Officer  have concluded that as of the end of the period covered by this report,
our  disclosure  controls  and  procedures  were  effective.

(b)  Changes in internal controls. There were no changes in our internal control
over  financial  reporting  that  occurred during our most recent fiscal quarter
that  have  materially  affected, or are reasonably likely to materially affect,
our  internal  control  over  financial  reporting.


                                       14
<PAGE>

PART  II  -  OTHER  INFORMATION

ITEM  6.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

No  reports  were filed on Form 8-K by Siclone Industries during the three-month
period  ended  March  31,  2004.


<TABLE>
<CAPTION>

EXHIBIT NUMBER  TITLE                                                   LOCATION
<C>             <S>                                                     <C>

31              Certification of the Principal Executive Officer and .  Attached
                Principal Financial Officer pursuant to Section 302 of
                the Sarbanes-Oxley Act of 2002

32              Certification of the Principal Executive Officer and .  Attached
                Principal Financial Officer pursuant to U.S.C. Section
                1350 as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002

</TABLE>


                                   SIGNATURES

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

                                   SICLONE  INDUSTRIES,  INC.


                                   By: /s/ Bradley  S.  Shepherd
                                   ------------------------------
                                   Bradley  S.  Shepherd
                                   Chief  Executive  Officer  and
                                   Chief  Financial  Officer

Date: May 17, 2004


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<PAGE>