| **UNITED STATES**                      |
|----------------------------------------|
| **SECURITIES AND EXCHANGE COMMISSION** |
| **Washington, D.C. 20549**             |

**FORM 10-QSB**

| [X]                                                                                       | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|-------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------|
|                                                                                           | For the quarterly period ended: **April 30, 2002**                                |
|                                                                                           |                                                                                   |
| [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE    ACT OF 1934 |
|                                                                                           | For the transition period ended                                                   |

Commission file number 333-52268 

| __________RELEVANT LINKS, INC.**______**                   |
|------------------------------------------------------------|
| (Exact name of small business as specified in its charter) |

| Colorado                        |
|---------------------------------|
| (State or other jurisdiction of |
| incorporation or organization)  |

| 84-1547578                      |
|---------------------------------|
| (IRS Employer Identification #) |

| 7080 N. Whitney, Suite 101               |
|------------------------------------------|
| Fresno, California 93720                 |
| (Address of principal executive offices) |

| (559) 434-1565     |
|--------------------|
| (Telephone Number) |

| 5655 S. Yosemite St. #109, Greenwood Village, Colorado 80111                        |
|-------------------------------------------------------------------------------------|
| (Former name, former address, and former fiscal year, if changed since last report) |

*Applicable only to issuers involved in bankruptcy proceedings during the precedingfive years.*

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

*Applicable only to corporate issuers.*

State the number of shares outstanding of each of the issuer's classes of commonequity, as of the last practicable date: Common Stock 7,794,500 as of April 30, 2002 

Transitional Small Business Disclosure Format: [ X ] YES [ ] NO 

I 

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| **Relevant Links, Inc.**                                             |                       | **Quarterly Report** |
|----------------------------------------------------------------------|-----------------------|----------------------|
|                                                                      |                       |                      |
|                                                                      |                       |                      |
|                                                                      | **Table of Contents** |                      |
|                                                                      |                       |                      |
|                                                                      |                       |                      |
| FINANCIAL INFORMATION                                                |                       |                      |
| ITEM 1 - FINANCIAL STATEMENTS AND NOTES                              | 3                     |
|                                                                      |                       |                      |
| ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION | 8                     |
|                                                                      |                       |                      |
|                                                                      |                       |                      |
| OTHER INFORMATION                                                    |                       |                      |
| ITEM 1. - LEGAL PROCEEDINGS                                          |                       | 9                    |
| ITEM 2. - CHANGES IN SECURITIES AND USE OF PROCEEDS                  | 9                     |
| ITEM 3. - DEFAULTS UPON SENIOR                                       | SECURITIES            | 9                    |
| ITEM 4. - SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS        | 9                     |
| ITEM 5. - OTHER INFORMATION                                          |                       | 9                    |
| ITEM 6. - EXHIBITS AND REPORTS ON FORM 8-K                           | 9                     |
|                                                                      |                       |                      |
|                                                                      |                       |                      |
| SIGNATURES                                                           |                       | 10                   |

II 

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**Quarterly Report**

| **FINANCIAL STATEMENTS**        |
|---------------------------------|
| **Relevant Links, Inc.**        |
| (A Development Stage Company)   |
| **Consolidated Balance Sheets** |

|                                                  | **ASSETS** |                    |                      |        |         |
|--------------------------------------------------|------------|--------------------|----------------------|--------|---------|
|                                                  |            |                    |                      |        |         |
|                                                  |            | **April 30, 2002** | **January 31, 2002** |
|                                                  |            |                    |                      |        |         |
| CURRENT ASSETS                                   |            |                    |                      |        |         |
| Cash                                             |            | $                  | -                    | $      | 61,696  |
| Accounts Receivable                              |            |                    | -                    |        | -       |
| Prepaid Rent                                     |            | -                  | 3,021                |
| Total Current Assets                             |            |                    | -                    |        | 64,717  |
|                                                  |            |                    |                      |        |         |
| PROPERTY AND EQUIPMENT                           |            |                    |                      |        |         |
| Net of $12,432 depreciation at January 31, 2002  |            |                    |                      | 32,330 |
|                                                  |            |                    |                      |        |         |
| INTANGIBLE ASSETS                                |            |                    | -                    |        | -       |
|                                                  |            |                    |                      |        |         |
| OTHER ASSETS                                     |            |                    |                      |        |         |
| Lease deposit                                    |            | -                  | 3,021                |
| Total Assets                                     |            | $ -                | $ 100,068            |
|                                                  |            |                    |                      |        |         |
| LIABILITIES AND STOCKHOLDERS’ EQUITY        |            |                    |
|                                                  |            |                    |                      |        |         |
| CURRENT LIABILITIES                              |            |                    |                      |        |         |
| Accounts Payable and Accrued expenses            |            | $                  | -                    | $      | 4,556   |
| Accrued interest payable - related parties       |            |                    | -                    |        | 7,747   |
| Current portion of notes payable                 |            | -                  | 31,000               |
| Total current liabilities                        |            |                    | -                    |        | 43,303  |
|                                                  |            |                    |                      |        |         |
| NOTES PAYABLE -Related Parties                   |            | -                  | -                    |
| Total Liabilities                                |            |                    | -                    |        | 43,303  |
|                                                  |            |                    |                      |        |         |
| Commitments and contingencies                    |            |                    | -                    |        | -       |
|                                                  |            |                    |                      |        |         |
| STOCKHOLDER'S EQUITY                             |            |                    |                      |        |         |
| Common Stock, authorized 100,000,000 shares,     |            |                    |                      |        |
| no par value, 7,794,500 and 1,794,250 shares     |            |                    |                      |        |
| issued and outstanding at April 30, 2002 and     |            |                    |                      |        |
| January 31, 2002                                 |            |                    | 429,950              |        | 430,200 |
| Deficit accumulated during the development stage | (429,950)  | (374,435)          |
| Total stockholders' equity                       |            | $ -                | $ 56,765             |
|                                                  |            |                    |                      |        |         |
| Total liabilities and stockholders' equity       |            | $ -                | $ 100,068            |

The accompanying notes to financial statements are an integral part ofthis statement. 

3 

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**Quarterly Report**

| **Relevant Links, Inc.**                  |
|-------------------------------------------|
| (A Development Stage Company)             |
| **Consolidated Statements of Operations** |

|                                             |                    |                    |                |          | April 7, 2000 |
|---------------------------------------------|--------------------|--------------------|----------------|----------|---------------|
|                                             |                    |                    |                |          | (Inception)   |
|                                             | Three Months Ended | Three Months Ended |                | through  |
|                                             | April 30, 2002     | April 30, 2001     | April 30, 2002 |
|                                             |                    |                    |                |          |               |  |
| Revenues                                    | $                  | -                  | $              | -        | $             | - |
|                                             |                    |                    |                |          |               |  |
| Costs and Expenses                          | -                  | -                  | -              |
|                                             |                    | -                  |                | -        |               | - |
|                                             |                    |                    |                |          |               |  |
| Earnings from operations                    |                    | -                  |                | -        |               | - |
|                                             |                    |                    |                |          |               |  |
| Interest income                             |                    | 55                 |                | 757      |               | 2,127 |
| Interest expense                            | -                  | (1,224)            | (7,748)        |
|                                             |                    |                    |                |          |               |  |
| Earnings (loss) from continuing operations  | $                  | 55                 | $              | (467)    | $             | (5,621) |
|                                             |                    |                    |                |          |               |  |
| Discontinued Operations:                    |                    |                    |                |          |               |  |
| (Loss) from discontinued operations         |                    | (63,812)           |                | (53,343) |               | (356,571) |
| Gain on disposal of discontinued operations |                    | 7,242              |                | -        |               | 7,242 |
|                                             |                    |                    |                |          |               |  |
| Net (loss)                                  | $ (56,515)         | $ (53,810)         | $ (354,950)    |
|                                             |                    |                    |                |          |               |  |
| (Loss) per share                            | $ (0.01)           | $ (0.03)           | $ (0.21)       |
|                                             |                    |                    |                |          |               |  |
| Weighted average shares outstanding         | 3,798,667          | 1,715,000          | 1,713,740      |

The accompanying notes to financial statements are an integral part ofthis statement. 

4 

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**Quarterly Report**

| **Relevant Links, Inc.**                 |
|------------------------------------------|
| (A Development Stage Company)            |
| **Consolidated Statement of Cash Flows** |

|                                                  |                    |                    |                |          | April 7, 2000 |
|--------------------------------------------------|--------------------|--------------------|----------------|----------|---------------|
|                                                  |                    |                    |                |          | (Inception)   |
|                                                  | Three Months Ended | Three Months Ended |                | through  |
|                                                  | April 30, 2002     | April 30, 2001     | April 30, 2002 |
| Cash flows from operating activities:            |                    |                    |                |          |               |  |
| Net loss                                         | $                  | (56,515)           | $              | (53,810) | $             | (354,950) |
| Adjustments to reconcile net loss to net cash    |                    |                    |                |          |               |
| used in operating activities:                    |                    |                    |                |          |               |  |
| Depreciation                                     |                    | 15,872             |                | 1,380    |               | 28,304 |
| Gain on disposable of discontinued               |                    |                    |                |          |               |  |
| operations                                       |                    | (7,242)            |                | -        |               | (7,242) |
| Net change in operating assets and liabilities:  |                    |                    |                |          |               |  |
| Accounts receivable                              |                    | -                  |                | 560      |               | - |
| Prepaid rent                                     |                    | -                  |                | -        |               | (3,021) |
| Security deposit                                 |                    | -                  |                | -        |               | (3,021) |
| Accounts payable and accrued liabilities         | -                  | 8,428              | 12,303         |
|                                                  |                    |                    |                |          |               |  |
| Net cash (used) by operating activities          |                    | (47,885)           |                | (43,442) |               | (327,627) |
|                                                  |                    |                    |                |          |               |  |
| Cash flows from investing activities:            |                    |                    |                |          |               |  |
| Purchase of property and equipment               |                    | (2,025)            |                | (12,809) |               | (46,787) |
| Cash disbursed in disposal of                    |                    |                    |                |          |               |  |
| discontinued operations                          | (4,536)            | -                  | (4,536)        |
|                                                  |                    |                    |                |          |               |  |
| Net cash (used) by investing activities          |                    | (6,561)            |                | (12,809) |               | (51,323) |
|                                                  |                    |                    |                |          |               |  |
| Cash flows from financing activities:            |                    |                    |                |          |               |  |
| Proceeds from issuance of common stock           |                    | -                  |                | -        |               | 430,200 |
| Repurchase of common stock                       |                    | (250)              |                | -        |               | (250) |
| Repayment of debt                                | (7,000)            | -                  | (51,000)       |
|                                                  |                    |                    |                |          |               |  |
| Net cash provided (used) by financing activities | (7,250)            | -                  | 378,950        |
|                                                  |                    |                    |                |          |               |  |
| Net increase (decrease) in cash                  |                    | (61,696)           |                | (56,251) |               | - |
|                                                  |                    |                    |                |          |               |  |
| Cash at beginning of period                      | 61,696             | 193,671            | -              |
|                                                  |                    |                    |                |          |               |  |
| Cash at end of period                            | $ -                | $ 137,420          | $ -            |

The accompanying notes to financial statements are an integral part ofthis statement. 

5 

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**Quarterly Report**

| **Relevant Links, Inc.**                            |
|-----------------------------------------------------|
| (A Development Stage Company)                       |
| **Consolidated Statement of Cash Flows, Continued** |

|                                              |                    |                    | April 7, 2000  |
|----------------------------------------------|--------------------|--------------------|----------------|
|                                              |                    |                    | (Inception)    |
|                                              | Three Months Ended | Three Months Ended | through        |
|                                              | April 30, 2002     | April 30, 2001     | April 30, 2002 |
| Supplemental disclosure of cash flow         |                    |                    |                |
| information:                                 |                    |                    |                |
|                                              |                    |                    |                |
| Cash paid during the period for:             |                    |                    |                |
| Interest                                     | $ -                | $ -                | $ -            |
| Income taxes                                 | $ -                | $ -                | $ -            |
|                                              |                    |                    |                |
| Supplemental schedule of noncash investing   |                    |                    |                |
| and financing activities:                    |                    |                    |                |
| Stock exchange for intangible asset          | -                  | 75,000             | 75,000         |
| Stock issued for acquisition of subsidiary   | 0                  | -                  | -              |
| Assets exchanged for liabilities in disposal |                    |                    |                |
| of discontinued operations                   | 36,304             | -                  | 36,304         |

The accompanying notes to financial statements are an integral part ofthis statement. 

6 

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**Quarterly Report**

| **Relevant Links, Inc.**      |
|-------------------------------|
| (A Development Stage Company) |

| **Notes to Consolidated Financial Statements** |
|------------------------------------------------|
| **April 30, 2002**                             |
| **(Unaudited)**                                |

**Note 1 - Financial Statements**

The accompanying financial statements included herein have been prepared by RelevantLinks Inc. without audit, pursuant to the rules and regulations of the Securities andExchange Commission for reporting on Form 10-QSB. Certain information and footnotedisclosure normally included in the financial statements prepared in accordance withgenerally accepted accounting have been condensed or omitted as allowed by such rules andregulations, and the Company believes that the disclosures are adequate to make theinformation presented not misleading. It is suggested that these financial statements beread in conjunction with the January 31, 2002 audited financial statements and theaccompanying notes thereto contained in the Annual Report on Form 10-KSB filed with theSecurities and Exchange Commission. While management believes the procedures followed inpreparing these financial statements are reasonable, the accuracy of the amounts are insome respects dependent upon the facts that will exist, and procedures that will beaccomplished by the Company later in the year. The results of operations for the interimperiods are not necessarily indicative of the results of operations for operations for thefull year. In management’s opinion all adjustments necessary for a fair presentationof the Company's financial statements are reflected in the interim periods included. 

**Note 2 - Summary of Significant Accounting Policies**

The Company was incorporated in the State of Colorado on April 7, 2000 to developsoftware and internet portals. 

On April 29, 2002 the Company acquired 100% of Direct Response Financial Services,Inc., a Delaware Corporation (Note 3), and changed the focus to the development offinancial services for the direct response industry. 

The Company is in the development stage and has had no significant operations. 

**Basis of Consolidation**

The consolidated financial statements include the Company and its majority and whollyowned subsidiary. All significant inter-company accounts and transactions have beeneliminated. 

**Reclassifications**

Certain reclassifications have been made to previously reported statements to conformto the Company's current financial statement format. 

**Note 3 - Reorganization and Discontinued Operations**

On April 29, 2002, the Company entered into an Agreement and Plan of Reorganizationbetween itself and Direct Response Financial Services, Inc. (DRFS). Under the agreement,the Company acquired all of the outstanding stock of DRFS in exchange for 6,000,000 sharesof the Company's stock. In addition, the Company disposed of its software development andinternet portal operations, including the related assets and liabilities. 

7 

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**Quarterly Report**

**Management's Discussion and Analysis of Financial Condition**

This statement includes projections of future results and “forward lookingstatements” as that term is defined in Section 27A of the Securities Act of 1933 asamended (the “Securities Act”), and Section 21E of the Securities Exchange Actof 1934 as amended (the “Exchange Act”). All statements that are included inthis Quarterly Report, other than statements of historical fact, are forward lookingstatements. Although management believes that the expectations reflected in these forwardlooking statements are reasonable, it can give no assurance that such expectations willprove to have been correct. 

**Financial Summary**

Results of Operations for the Three-Months ending April 30, 2002: 

The majority of the net loss was due to loss from discontinued operations. 

On April 29, 2002 the Company acquired 100% of Direct Response Financial Services,Inc., a Delaware Corporation. The consolidated financial statements include the Companyand its majority and wholly owned subsidiary. All significant inter-company accounts andtransactions have been reconciled and liabilities satisfied. 

**Management Plan of Operations**

As of the closing date of this quarterly reporting period, Relevant Links, Inc. is inthe process of completing an agreement for acquisition and a plan for reorganization withDirect Response Financial Services, Inc. Such actions remaining to be completed in thisregard will include a name change to Direct Response Financial Services, Inc. Under theagreement, the Company acquired all of the outstanding stock of Direct Response FinancialServices, Inc. in exchange for 6,000,000 shares of the Company's stock. Any additionalactions completed or to be completed and the specific parameters of the acquisition andreorganization are detailed in the Agreement and Plan of Reorganization document filedwith Relevant Links, Inc.'s Report on Form 8-K filed May 10, 2002. 

The company intends to serve merchant banking needs that are unique to the globaldirect response industry. The direct response industry provides a means for directmarketing companies to market products directly to the consumer; and may include directoffers made through newspapers and magazines or other print media, television, and theInternet. Merchant banking needs unique to the global direct response industry include anability to obtain banking and credit card processing capabilities that are accessible andaffordable. 

8 

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**Quarterly Report**

**OTHER INFORMATION**

| Item 1. Legal Proceedings                                   |
|-------------------------------------------------------------|
| None                                                        |
|                                                             |
| Item 2. Changes in Securities and Use of Proceeds           |
| None                                                        |
|                                                             |
| Item 3. Defaults Upon Senior Securities                     |
| None                                                        |
|                                                             |
| Item 4. Submission of Matters to a Vote of Security Holders |
| None                                                        |
|                                                             |
| Item 5. Other Information                                   |
| None                                                        |

| Item 6. Exhibits and Reports on Form 8-K |
|------------------------------------------|
|                                          |  |
| Reports on Form 8-K                      |
|                                          |  |
| 1.                                       | Report on Form 8-K, Relevant Links, Inc., filed on May 10, 2002; |
| 2.                                       | Acquisition of Disposition of Assets |
| 3.                                       | Other Event s |
|                                          | - Change in Board of Directors |
| 4.                                       | Financial Statements and Exhibits |
|                                          | - Agreement and Plan of Reorganization |

Exhibits 

Charter and By-laws 

No Changes have been made, therefore the company incorporates by reference the exhibits3(a) Articles of Incorporation and the exhibit 3(b) By-laws, filed with the Company's FormSB-1 on November 6, 2001. 

Corporate Charter of Relevant Links, Inc. and Articles of Incorporation of RelevantLinks, Inc., a Colorado corporation, as filed April 7, 2000. 

By-laws of Relevant Links, Inc. adopted August 15, 2000. 

9 

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**Quarterly Report**

**SIGNATURES**

In accordance with the requirements of the Exchange Act, the registrant caused thisreport to be signed on its behalf by the undersigned, thereunto duly authorized. 

| ________RELEVANT LINKS, INC.______                             |
|----------------------------------------------------------------|
| (Registrant)                                                   |
|                                                                |
|                                                                |
| Date ___June 14, 2002______ ________/s/ Rodney Ray ___________ |
| (Rodney Ray, President)                                        |

10 

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