<PAGE>


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 10-QSB

[X]     Quarterly  Report  pursuant  to  Section 13 or 15(d) of the Securities
        Exchange  Act  of  1934

        For  the  quarterly  period  ended  September  30,  2002

[ ]     Transition  Report  pursuant to 13 or 15(d) of the Securities Exchange
        Act  of  1934

        For  the  transition  period ___________ to


          Commission  File  Number          000-49735
                                            ---------

                            DIGITALPREVIEWS.COM, INC.
           ---------------------------------------------------------------
          (Exact name of small Business Issuer as specified in its charter)

Nevada                                              87-0642947
-------------------------------                     ----------------------------
(State or other jurisdiction of                     (IRS Employer Identification
incorporation or organization)                      No.)

7408 Comstock  Circle
Salt Lake City,  Utah                               84121
----------------------------------                  --------------
(Address of principal executive offices)            (Zip Code)

Issuer's telephone number, including area code:     801-943-2345


                               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  Securities  Exchange Act of 1934 during the preceding 12
months  (or  for  such  shorter period that the issuer was required to file such
reports),  and  (2) has been subject to such filing requirements for the past 90
days  [X]  Yes    [  ]  No

State the number of shares outstanding of each of the issuer's classes of common
stock,  as  of  the  latest  practicable  date: 1,114,200 Shares of Common Stock
outstanding  as  of  September  30,  2002.


<PAGE>

                         PART 1 - FINANCIAL INFORMATION

Item  1.          Financial  Statements

The  accompanying  un-audited  financial  statements  have  been  prepared  in
accordance  with  the instructions to Form 10-QSB and, therefore, do not include
all information and footnotes necessary for a complete presentation of financial
position,  results  of  operations,  cash  flows,  and  stockholders' deficit in
conformity  with  generally  accepted  accounting principles.  In the opinion of
management,  all adjustments considered necessary for a fair presentation of the
results  of  operations  and  financial position have been included and all such
adjustments  are  of  a normal recurring nature.  Operating results for the nine
months  ended  September  30, 2002 are not necessarily indicative of the results
that  can  be  expected  for  the  year  ending  December  31,  2002.



<PAGE>










                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

              UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

                               SEPTEMBER 30, 2002










<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]




                                    CONTENTS



                                                                           PAGE
                                                                           ----

-     Unaudited Condensed Consolidated Balance Sheets,
        September 30, 2002 and December 31, 2001                           F-2


-     Unaudited Condensed Consolidated Statements of
        Operations, for the three and nine months ended

        September 30, 2002 and 2001 and for the period
        from inception on November 5, 1999 through
        September 30, 2002                                                 F-3


-     Unaudited Condensed Consolidated Statements of
        Cash Flows, for the nine months ended
        September 30, 2002 and 2001 and for the period
        from inception on November 5, 1999 through
        September 30, 2002                                                 F-4


-     Notes to Unaudited Condensed Consolidated Financial
        Statements                                                     F5 - F10




<PAGE>



<TABLE>
<CAPTION>
                    DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                          [A Development Stage Company]

                 UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS


                                     ASSETS

                                               September 30,  December 31,
                                                   2002           2001
                                               -------------  ------------
<S>                                            <C>            <C>
CURRENT ASSETS:
  Cash                                         $     7,570    $    1,842
                                               -------------  ------------
    Total Current Assets                             7,570         1,842
                                               -------------  ------------

OTHER ASSETS:
  Impaired note receivable, net [See Note 3]             -             -
  Deferred stock offering costs                     13,282        12,982
                                               -------------  ------------
    Total Other Assets                              13,282        12,982
                                               -------------  ------------
                                               $    20,852    $   14,824
                                               =============  ============



                LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES:
  Accounts payable                             $    28,890    $   19,550
  Advance from a shareholder                         2,500             -
                                               -------------  ------------
      Total Current Liabilities                     31,390        19,550
                                               -------------  ------------

STOCKHOLDERS' EQUITY (DEFICIT):
  Preferred stock, $.001 par value,
    5,000,000 shares authorized,
    no shares issued and outstanding                     -             -
  Common stock, $.001 par value,
    50,000,000 shares authorized,
    1,114,200 and 1,110,000 shares
    issued and outstanding, respectively             1,114         1,110
  Capital in excess of par value                    41,586        37,390
  Deficit accumulated during the
    development stage                              (53,238)      (43,226)
                                               -------------  ------------

  Total Stockholders' Equity (Deficit)             (10,538)       (4,726)
                                               -------------  ------------
                                               $    20,852    $   14,824
                                               =============  ============
</TABLE>


NOTE:   The  balance  sheet  at  December  31, 2001 was taken from the audited
        financial  statements  at  that  date  and  condensed.


     The accompanying notes are an integral part of these unaudited condensed
                       consolidated financial statements.


                                     F-2

<PAGE>

<TABLE>
<CAPTION>
                        DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                                [A Development Stage Company]

                  UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS


                                   For the Three              For the Nine       From Inception
                                   Months Ended               Months Ended       on November 5,
                                   September 30,              September 30,      1999 Through
                              _______________________  ________________________  September 30,
                                 2002         2001         2002         2001          2002
                              ___________  __________  ___________  ___________  ___________

<S>                           <C>          <C>         <C>          <C>          <C>

REVENUE                       $        -   $       -   $        -   $        -   $       -

EXPENSES:
  General and administrative       1,806       1,123       10,012        3,715      53,238
                              ___________  __________  ___________  ___________  ___________

LOSS BEFORE INCOME TAXES          (1,806)     (1,123)     (10,012)      (3,715)    (53,238)

CURRENT TAX EXPENSE                    -           -            -            -           -

DEFERRED TAX EXPENSE                   -           -            -            -           -
                              ___________  __________  ___________  ___________  ___________


NET LOSS                          (1,806)     (1,123)  $  (10,012)  $   (3,715)  $ (53,238)
                              ===========  ==========  ===========  ===========  ===========


LOSS PER COMMON SHARE         $     (.00)  $    (.00)  $     (.01)  $     (.00)  $    (.05)
                              ===========  ==========  ===========  ===========  ===========


</TABLE>




     The accompanying notes are an integral part of these unaudited condensed
                       consolidated financial statements.


                                     F-3

<PAGE>

<TABLE>
<CAPTION>

                                DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                                       [A Development Stage Company]

                         UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                                      NET INCREASE (DECREASE) IN CASH

                                                                      For the Nine        From Inception
                                                                      Months Ended        on November 5,
                                                                      September 30,        1999 Through
                                                                _________________________  September 30,
                                                                      2002        2001         2002
                                                                ____________  ___________  ___________

<S>                                                             <C>           <C>          <C>
Cash Flows From Operating Activities:
  Net loss                                                      $   (10,012)  $   (3,715)  $(53,238)
  Adjustments to reconcile net loss to net cash
    provided (used) by operating activities:
    Bad debt expense                                                      -            -     15,000
    Changes in assets and liabilities:

      Increase in accounts payable                                    9,340        2,708     28,890
                                                                ____________  ___________  ___________

        Net Cash Provided (Used) by Operating Activities               (672)      (1,007)    (9,348)
                                                                ____________  ___________  ___________

Cash Flows From Investing Activities:
  Payments for note receivable                                            -            -    (15,000)
                                                                ____________  ___________  ___________

        Net Cash (Used) by Investing Activities                           -            -    (15,000)
                                                                ____________  ___________  ___________

Cash Flows From Financing Activities:
  Advances from a shareholder                                         2,500            -      2,500
  Proceeds from issuance of common stock                              4,200            -     42,700
  Payments for stock offering costs                                    (300)           -    (13,282)
                                                                ____________  ___________  ___________

      Net Cash Provided by Financing Activities                       6,400            -     31,918
                                                                ____________  ___________  ___________

Net Increase (Decrease) in Cash                                       5,728       (1,007)     7,570

Cash at Beginning of Period                                           1,842        3,072          -
                                                                ____________  ___________  ___________

Cash at End of Period                                           $     7,570   $    2,065   $  7,570
                                                                ============  ===========  ===========



Supplemental Disclosures of Cash Flow Information:


  Cash paid during the period for:
    Interest                                                    $         -   $        -   $      -
    Income taxes                                                $         -   $        -   $      -

Supplemental Schedule of Noncash Investing and Financing
  Activities:

  For the nine months ended September 30, 2002:
    None

  For the nine months ended September 30, 2001:
    None
</TABLE>





     The accompanying notes are an integral part of these unaudited condensed
                       consolidated financial statements.


                                     F-4


<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  1  -  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES

Organization - Digitalpreviews.com, Inc. ("Parent") was organized under the laws
of the State of Nevada on November 5, 1999.  Dialaclass.com, Inc. ("Subsidiary")
was  organized  under  the  laws  of  the  State  of  Nevada  on March 26, 1999.
Digitalpreviews.com,  Inc.  and Subsidiary ("the Company") is planning to engage
in  the  consulting  and  seminar  business.  The  Company  anticipates  using
newsletter  subscriptions  and  online  memberships  as  marketing  enticements.
However,  there  are  currently  no  agreements  or  contracts in force with any
newsletter  or  Internet  companies.  The  Company  has  not  yet  generated any
revenues  from  its planned principal operations and is considered a development
stage  company  as defined in Statement of Financial Accounting Standards No. 7.
The  Company  has, at the present time, not paid any dividends and any dividends
that  may  be  paid in the future will depend upon the financial requirements of
the  Company  and  other  relevant  factors.

Condensed Financial Statements - The accompanying financial statements have been
prepared  by  the  Company  without  audit.  In  the  opinion of management, all
adjustments  (which  include  only  normal  recurring  adjustments) necessary to
present  fairly  the financial position, results of operations and cash flows at
September  30,  2002  and  2001  and  for the periods then ended have been made.


Certain  information  and  footnote  disclosures  normally included in financial
statements  prepared in accordance with generally accepted accounting principles
in the United States of America have been condensed or omitted.  It is suggested
that  these  condensed  financial  statements  be  read  in conjunction with the
financial  statements  and  notes thereto included in the Company's December 31,
2001  audited  financial  statements.  The results of operations for the periods
ended  September  30,  2002  and  2001  are  not  necessarily  indicative of the
operating  results  for  the  full  year.

Consolidation  -  The  consolidated financial statements include the accounts of
Parent  and  the  wholly  owned  Subsidiary.  All  significant  intercompany
transactions  have  been  eliminated  in  consolidation.

Cash  and  Cash  Equivalents  -  The  Company  considers  all highly liquid debt
investments  purchased  with  a  maturity  of  three  months  or less to be cash
equivalents.

Accounts  and  Loans  Receivable  -  The  Company  records  accounts  and  loans
receivable at the lower of cost or fair value.  The Company determines the lower
of  cost  or  fair value of nonmortgage loans on an individual asset basis.  The
Company  recognizes interest income on an account receivable based on the stated
interest  rate  for  past-due  accounts  over  the  period  that  the account is
past-due.  The  Company recognizes interest income on a loan receivable based on
the stated interest rate over the term of the loan.  The Company accumulates and
defers  fees and costs associated with establishing a receivable to be amortized
over  the  estimated  life  of  the  related  receivable.  The Company estimates
allowances  for  doubtful  accounts and loan losses based on the aged receivable
balance  and  historical  losses.  The  Company  records  interest  income  on
delinquent  accounts  and  loans  receivable only when payment is received.  The
Company  first  applies  payments  received  on  delinquent  accounts  and loans
receivable  to  eliminate  the  outstanding  principal.  The Company charges off
uncollectible  accounts  and  loans  receivable  when  management  estimates  no
possibility  of  collecting  the  related  receivable.  The  Company  considers
accounts  and loans receivable to be past-due or delinquent based on contractual
terms.


                                     F-5

<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  1  -  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES  [Continued]

Stock  Offering  Costs  - Costs related to proposed stock offerings are deferred
until  the  offering  is  completed  and  are offset against the proceeds of the
offering as a reduction to capital in excess of par value.  In the event a stock
offering  is unsuccessful, the costs related to the offering will be written-off
directly  to  expense.

Revenue  Recognition  - The Company has not yet generated any revenue.  However,
the  Company  plans  to  offer  a  15-day  money-back  guarantee  on  its sales.
Accordingly,  the  Company  will  recognize  revenue  upon the expiration of the
guarantee  period.

Research  and  Development  -  Research  and  development  costs are expensed as
incurred.

Loss  Per  Share  -  The  computation of loss per share is based on the weighted
average  number  of shares outstanding during the period presented in accordance
with  Statement of Financial Accounting Standards No. 128, "Earnings Per Share".
[See  Note  9]

Accounting  Estimates  -  The  preparation of financial statements in conformity
with  generally  accepted  accounting principles in the United States of America
requires  management  to make estimates and assumptions that affect the reported
amounts  of  assets  and  liabilities,  the disclosures of contingent assets and
liabilities  at the date of the financial statements, and the reported amount of
revenues  and  expenses during the reported period.  Actual results could differ
from  those  estimated.

Recently  Enacted  Accounting  Standards  -  Statement  of  Financial Accounting
Standards ("SFAS") No. 141, "Business Combinations", SFAS No. 142, "Goodwill and
Other  Intangible  Assets",  SFAS  No.  143,  "Accounting  for  Asset Retirement
Obligations",  SFAS  No.  144,  "Accounting  for  the  Impairment or Disposal of
Long-Lived  Assets", SFAS No. 145, "Rescission of FASB Statements No. 4, 44, and
64,  Amendment  of  FASB  Statement No. 13, and Technical Corrections", SFAS No.
146,  "Accounting  for  Costs  Associated with Exit or Disposal Activities", and
SFAS  No. 147, "Acquisitions of Certain Financial Institutions - an Amendment of
FASB  Statements  No.  72  and 144 and FASB Interpretation No. 9", were recently
issued.  SFAS  No.  141,  142,  143,  144,  145,  146  and  147  have no current
applicability  to  the Company or their effect on the financial statements would
not  have  been  significant.

NOTE  2  -  BUSINESS  REORGANIZATION

On May 1, 2000, the Company entered into an agreement and plan of reorganization
wherein Parent acquired all the issued and outstanding shares of common stock of
Subsidiary in a stock for stock exchange.  Parent issued 60,000 shares of common
stock  in the exchange.  Parent and Subsidiary had similar ownership at the time
of  reorganization  and  were  considered  to  be entities under common control.
Accordingly,  the  reorganization  has  been  recorded  in a manner similar to a
pooling of interest.  The results of operations of Subsidiary have been included
in  the  consolidated  financial  statements  since  the  date  of  inception of
Subsidiary.


                                     F-6


<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  3  -  IMPAIRED  NOTE  RECEIVABLE

On  August  18,  2000  the  Company  signed  a  30-day  note  receivable  with
Thinmillionaire.com,  Inc.  The  Company  loaned $15,000 to Thinmillionaire.com,
Inc.  at 10% interest per annum.  As an incentive, Thinmillionaire.com agreed to
issue  3,000  shares  of  common  stock  to  the  Company.

Thinmillionaire.com,  Inc.  defaulted  on  the note and a new note was signed on
January  5,  2001 for the outstanding principal and accrued interest for a total
of  $15,579.  The  new note was due June 5, 2001 and accrued interest at 10% per
annum.  As  an  incentive,  Thinmillionaire.com  agreed to issue 6,000 shares of
common  stock  to  the  Company.

Thinmillionaire.com,  Inc.  defaulted  on  the  new  note  receivable.
Thinmillionaire.com  does not currently have the resources to repay the note and
the  note  receivable  is  considered impaired.  Although the Company intends to
continue  its  efforts to collect the impaired note receivable, an allowance for
doubtful  accounts  has  been  accrued  for  the  amount  of  the  impaired note
receivable  and  no  interest income has been recognized.  A bad debt expense of
$15,000  was  recorded as part of general and administrative expense in December
2000.  A  summary  of  the  impaired  note  receivable  is  as  follows:

                           September 30,    December 31,
                               2002            2001
                          ______________   _____________
     Note Receivable      $    15,000      $    15,000
     Less: Allowance for
       Doubtful Account       (15,000)         (15,000)
                          ______________   _____________

                          $         -      $         -
                          ==============   =============

NOTE  4  -  MANUSCRIPT  AND  TRANSCRIPTS

The  company paid $9,831 from January through May 2000 to consultants to prepare
a  manuscript  about  online  investing  with accompanying transcripts for audio
tapes  and  a  handbook.  These will be used to develop training materials which
will  be  sold  by the Company.  The costs of the manuscript and transcripts are
considered  research  and  are  included  in general and administrative expense.

NOTE  5  -  CAPITAL  STOCK

Preferred  Stock  -  The  Company  has  authorized 5,000,000 shares of preferred
stock, $.001 par value, with such rights, preferences and designations and to be
issued  in  such  series  as determined by the Board of Directors. No shares are
issued  and  outstanding  at  September  30,  2002  and  December  31,  2001.

Common Stock - The Company has authorized 50,000,000 shares of common stock with
a  $.001  par value.  During December 1999, in connection with its organization,
the  Company  issued 1,000,000 shares of its previously authorized, but unissued
common  stock.  The  shares were issued for cash of $5,000 (or $.005 per share).


                                     F-7


<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  5  -  CAPITAL  STOCK  [Continued]

During  December  1999,  the  Company  issued  50,000  shares  of its previously
authorized  but  unissued  common stock.  The shares were issued for cash in the
amount  of  $2,500  (or  $.05  per  share).

During  May  2000, in connection with the business reorganization, Parent issued
60,000 shares of common stock in exchange for 60,000 shares of Subsidiary common
stock.

During  May  2002,  the Company sold 4,200 units as part of a public offering of
125,000  units  at  $1.00  per  unit.  Each  unit  consists  of one share of the
Company's  previously  authorized but unissued common stock, one Class A warrant
and  one  Class B warrant.  Class A warrants can be exercised at $2.50 per share
and  expire  December  31, 2003.  Class B warrants can be exercised at $5.00 per
share  and  expire  December  31,  2003.  Stock  offering  costs estimated to be
$16,250 will be offset against the proceeds of the offering in capital in excess
of  par  value  at  the  close  of  the  offering.

Stock  Warrants - During May 2002, the Company issued 4,200 Class A warrants and
4,200  Class  B  warrants as part of a public offering.  Class A warrants can be
exercised at $2.50 per share and expire December 31, 2003.  Class B warrants can
be  exercised at $5.00 per share and expire December 31, 2003.  At September 30,
2002,  there  are 4,200 Class A warrants and 4,200 Class B warrants outstanding.

NOTE  6  -  INCOME  TAXES


The  Company accounts for income taxes in accordance with Statement of Financial
Accounting  Standards  No.  109  "Accounting  for  Income  Taxes".  SFAS No. 109
requires  the Company to provide a net deferred tax asset/liability equal to the
expected  future  tax benefit/expense of temporary reporting differences between
book  and  tax accounting methods and any available operating loss or tax credit
carryforwards.

The  Company  has  available  at  September  30,  2002  unused  operating  loss
carryforwards  of  approximately  $53,200  which  may  be applied against future
taxable  income  and  which expire in various years through 2022.  The amount of
and  ultimate  realization of the benefits from the operating loss carryforwards
for  income tax purposes is dependent, in part, upon the tax laws in effect, the
future  earnings  of  the Company, and other future events, the effects of which
cannot be determined.  Because of the uncertainty surrounding the realization of
the  loss carryforwards, the Company has established a valuation allowance equal
to  the  tax  effect  of  the loss carryforwards and, therefore, no deferred tax
asset  has  been  recognized  for  the loss carryforwards.  The net deferred tax
assets  are  approximately  $16,200  and  $14,500  as  of September 30, 2002 and
December  31,  2001, respectively, with an offsetting valuation allowance of the
same  amount,  resulting in a change in the valuation allowance of approximately
$1,700  during  the  nine  months  ended  September  30,  2002.

NOTE  7  -  RELATED  PARTY  TRANSACTIONS

Management Compensation - As of September 30, 2002, the Company has not paid any
compensation  to  any  officer  or  director  of  the  Company.


                                     F-8

<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  7  -  RELATED  PARTY  TRANSACTIONS  [Continued]

Office  Space  -  The  Company  has  not  had  a  need to rent office space.  An
officer/shareholder  of the Company is allowing the Company to use his office as
a  mailing address, as needed.  The cost is minimal and has not been recorded as
an  expense  of  the  company.

NOTE  8  -  GOING  CONCERN

The  accompanying  financial  statements  have  been prepared in conformity with
generally  accepted accounting principles in the United States of America, which
contemplate  continuation  of  the  Company  as  a  going concern.  However, the
Company  has incurred losses since its inception and has not yet been successful
in  establishing  profitable  operations.  Further,  the  Company  has  current
liabilities  in excess of current assets.  These factors raise substantial doubt
about  the  ability  of  the  Company  to  continue as a going concern.  In this
regard,  management  is  proposing  to  raise any necessary additional funds not
provided by operations through loans or through additional sales of their common
stock.  There  is  no  assurance  that the Company will be successful in raising
this  additional  capital  or  achieving  profitable  operations.  The financial
statements  do not include any adjustments that might result from the outcome of
these  uncertainties.

NOTE  9  -  LOSS  PER  SHARE

The  following  data  shows  the  amounts  used  in  computing  loss  per share:

<TABLE>
<CAPTION>

                                         For the Three               For the Nine        From Inception
                                         Months Ended                Months Ended        on November 5,
                                         September 30,               September 30,        1999 Through
                                      __________________          __________________     September 30,
                                        2002         2001         2002          2001         2002
                                     ___________  ___________  ___________  ____________  ____________
<S>                                  <C>          <C>          <C>          <C>           <C>

  Loss from continuing operations
  available to common shareholders
  (numerator)                        $   (1,806)  $   (1,123)  $  (10,012)  $    (3,715)  $  (53,238)
                                     ===========  ===========  ===========  ============  ===========

  Weighted average number of
  common shares outstanding used
  in loss per share for the period
  (denominator)                       1,114,200    1,110,000    1,112,308     1,110,000    1,100,151
                                     ===========  ===========  ===========  ============  ===========
</TABLE>


At  September  30,  2002, the Company had 4,200 outstanding Class A warrants and
4,200  outstanding  Class  B  warrants which were not used in the computation of
loss  per  share because their effect would be anti-dilutive.  Dilutive loss per
share  was  not  presented, as the Company had no common stock equivalent shares
for  all periods presented that would affect the computation of diluted loss per
share.


                                     F-9

<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  10  -  SUBSEQUENT  EVENTS

Proposed  Stock Offering - The Company is proposing to make a public offering of
125,000  units  of  common  stock and warrants.  Each unit consists of one share
common stock, one Class A warrant and one Class B warrant.  The Class A warrants
can be exercised at $2.50 per share and the Class B warrants at $5.00 per share.
The warrants expire on December 31, 2003.  The Company also proposes to register
for  sale  60,000 shares of common stock previously issued and outstanding which
may  be  sold  from  time to time by the selling shareholders. This offering has
been  registered  with  the  Security  and Exchange Commission on Form SB-2.  An
offering  price  of $1 per share has been arbitrarily determined by the Company.
The  offering  will be managed by the officers and directors of the Company, who
will  receive  no sales commissions or other compensation in connection with the
offering,  except  for  reimbursement of expenses actually incurred on behalf of
the Company in connection with the offering.  Total offering costs are estimated
to  be  approximately  $16,250.  The Company has sold a total of 4,200 units for
$4,200  as  part  of  this  offering.


                                     F-10
<PAGE>

Item  2.  Management's  Discussion  and  Analysis  or  Plan  of  Operations

FORWARD  LOOKING  STATEMENTS

The  information  in  this discussion contains forward-looking statements within
the  meaning  of  Section  27A  of  the  Securities Act of 1933, as amended, and
Section  21E  of  the  Securities  Exchange  Act  of  1934,  as  amended.  These
forward-looking statements involve risks and uncertainties, including statements
regarding  the  Company's capital needs, business strategy and expectations. Any
statements  contained  herein that are not statements of historical facts may be
deemed  to  be  forward-looking  statements.  In  some  cases,  you can identify
forward-looking  statements  by  terminology  such  as  "may", "will", "should",
"expect",  "plan",  "intend",  "anticipate",  "believe",  "estimate", "predict",
"potential"  or  "continue",  the  negative  of  such  terms or other comparable
terminology. Actual events or results may differ materially. In evaluating these
statements,  you  should  consider various factors, including the risks outlined
below,  and, from time to time, in other reports the Company files with the SEC.
These  factors  may cause the Company's actual results to differ materially from
any  forward-looking statement. The Company disclaims any obligation to publicly
update  these  statements, or disclose any difference between its actual results
and  those  reflected  in  these  statements.  The  information  constitutes
forward-looking  statements  within  the  meaning  of  the  Private  Securities
Litigation  Reform  Act  of  1995.

PLAN  OF  OPERATIONS

The  plan  of operations of digitalpreviews.com for the next twelve months is to
complete  and  mass  market  its  initial  products consisting of an instruction
manual  and audio cassette tapes containing curriculum on online trading for the
novice.  The manual and the script for  the  audio  cassette  tapes  have been
prepared but both require additional editing.  They  then  need  to  be
produced.

The editing of the manual and the script for the audio cassette is taking place
at the present time.  We have engaged the services of an outside professional
to complete this work at a total cost to the Company of $5,000.  To date the
Company has advanced $2,500 toward payment for this work and will pay the
balance of the engagement upon completion.


Digitalpreviews.com  does  not have the liquid resources necessary to pursue its
business  plan at the present time.  At September 30, 2002, the Company did have
$7,570  in cash which is sufficient to maintain the Company for approximately 90
days.  The  Company will thereafter attempt to raise money through private sales
of  capital  stock  in  order  to  fund  its  business  plan.

We  have  commenced our marketing efforts.
However,  we  still  need  to  obtain  funding which will be used to produce our
manuals  and  cassettes.  We  believe  that  net  revenues  from the sale of the
initial  1,000  sets  of  product  will  turn  a  positive  cash  flow  for
digitalpreviews.com and will allow us to produce the next round of product.   We
believe  if  we can raise $50,000, we will have the capital necessary to operate
for  the  twelve  months  following  receipt  of  the  offering  proceeds.

We  plan  to mass market our products through strategic alliances with companies
interested  in  promoting  our  kind  of  product.  We have had discussions with
several such candidates but cannot formalize any marketing arrangements until we
have  a  finished product to present to them.


                                       3

<PAGE>

ITEM  3.     CONTROLS  AND  PROCEDURES.

As  required  by  Rule  13a-15  under  the  Securities Exchange Act of 1934 (the
"Exchange Act"), we carried out an evaluation of the effectiveness of the design
and operation of our disclosure controls and procedures within the 90 days prior
to  the  filing  date of this report.  This evaluation was carried out under the
supervision  and with the participation of our Chief Executive Officer and Chief
Financial  Officer,  Mr.  David  Shamy.  Based  upon  that evaluation, our Chief
Executive  Officer  and  Chief  Financial  Officer concluded that our disclosure
controls  and procedures are effective in timely alerting management to material
information  relating to us required to be included in our periodic SEC filings.
There  have  been  no  significant  changes in our internal controls or in other
factors that could significantly affect internal controls subsequent to the date
we  carried  out  our  evaluation.

Disclosure  controls  and  procedures are controls and other procedures that are
designed  to  ensure that information required to be disclosed our reports filed
or  submitted  under  the  Exchange  Act  is recorded, processed, summarized and
reported,  within  the  time  periods  specified  in the Securities and Exchange
Commission's  rules  and  forms.  Disclosure  controls  and  procedures include,
without  limitation, controls and procedures designed to ensure that information
required  to  be  disclosed  in  our  reports  filed  under  the Exchange Act is
accumulated  and  communicated  to  management,  including  our  Chief Executive
Officer  and  Chief  Financial  Officer,  to  allow  timely  decisions regarding
required  disclosure.



PART  II  -  OTHER  INFORMATION


Item  1.  Legal  Proceedings

We  are  not  a party to any material legal proceedings and to our knowledge, no
such  proceedings  are  threatened  or  contemplated.


Item  2.  Changes  in  Securities

We  did not complete any sales of our securities during the fiscal quarter ended
September  30,  2002.


Item  3.  Defaults  upon  Senior  Securities

None.


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

No  matters  were submitted to our security holders for a vote during the fiscal
quarter  ended  September  30,  2002.


                                       4

<PAGE>

Item  5.  Other  Information

None.


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

EXHIBITS  REQUIRED  BY  ITEM  601  OF  FORM  8-K


Exhibit Number                   Description of Exhibit
--------------     -------------------------------------------------------------

   99.1            Certification of Chief Executive Officer and Chief Financial
                   Officer pursuant to 18 U.S.C. Section 1350, as adopted
                   pursuant to Section 906 of the Sarbanes-Oxley Act of 2002(1)

--------------------------------------------------------------------------------
(1)     Filed  as  an  Exhibit  to  this  Quarterly  Report  on  Form  10-QSB
--------------------------------------------------------------------------------



REPORTS  ON  FORM  8-K

We  did not file any Current Reports on Form 8-K during the fiscal quarter ended
September  30,  2002.



                                   SIGNATURES

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

DIGITALPREVIEWS.COM, INC.

Date:     November 14, 2002


By:  /s/ David Shamy
     -------------------------------------
     David Shamy
     President, Secretary, Treasurer and Director
     Chief Executive Officer and Chief Financial Officer
     (Principal Executive Officer)
     (Principal Accounting Officer)


                                       5

<PAGE>


                                 CERTIFICATIONS

I,  DAVID  SHAMY,  Chief  Executive  Officer  and  Chief  Executive  Officer  of
DIGITALPREVIEWS.COM,  INC.  (the  "Registrant"),  certify  that;

(1)  I  have  reviewed  this  quarterly  report  on  Form10-QSB  of
     DIGITALPREVIEWS.COM,INC.;

(2)  Based  on  my  knowledge, this quarterly 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  quarterly  report;

(3)  Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included  in  this  quarterly  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
     quarterly  report;

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

     a)   designed  such  disclosure  controls  and  procedures  to  ensure that
          material  information  relating  to  the  Registrant,  including  its
          consolidated  subsidiaries, is made known to us by others within those
          entities,  particularly  during  the  period  in  which this quarterly
          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  quarterly  report  (the  "Evaluation  Date");  and

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

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

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

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

(6)  The  Registrant's  other  certifying  officers and I have indicated in this
     quarterly  report whether or not there were significant changes in internal
     controls  or  in  other  facts  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.

                                  /s/ David Shamy
Date:  November 14, 2002          ___________________________________
                                  (Signature)

                                  President, Secretary and Treasurer
                                  Chief Executive Officer and
                                  Chief Financial Officer
                                  ___________________________________
                                  (Title)