U. S. 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 March 31, 2003

[ ]     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
        EXCHANGE ACT OF 1934

        For the transition period from ____________  to____________

                  Commission File No. 333-93535

                          TWINVIEW, INC.
 _______________________________________________________________
(Exact Name of Small Business Issuer as Specified in its Charter)

           DELAWARE                                       87-0620802
   ______________________________               ________________________
  (State or Other Jurisdiction of              (I.R.S. Employer I.D. No.)
  Incorporation or Organization)

                        573 East 300 South
                    Salt Lake City, Utah 84102
             _______________________________________
             (Address of Principal Executive offices)

            Issuer's Telephone Number: (801) 531-1867

                         (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 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 [  ]


<PAGE>


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

                         Not applicable.


               APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date:

     As of April 30, 2003, Twinview, Inc. has 801,500 shares of its common
stock  issued and outstanding.

Transitional Small Business Disclosure Format (check one):

Yes [  ]        No [ X ]


                  PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements.

      The unaudited consolidated balance sheet of Twinview, Inc., a Delaware
corporation, as of March 31, 2003 and the related audited consolidated balance
sheet as of December 31, 2002, the unaudited related consolidated statements
of operations and cash flows for the three month periods ended March 31, 2003
and March 31, 2002 and from inception to March 31, 2003, the unaudited related
consolidated statements of stockholders' equity for the period from inception
through March 31, 2003, and the notes to the consolidated financial statements
are attached hereto as Appendix "A" and incorporated herein by reference.

      The accompanying consolidated financial statements reflect all
adjustments which are, in the opinion of management, necessary in order to
make the consolidated financial statements not misleading, and to present
fairly the financial position of Twinview, Inc. consolidated with Cafe Detour,
LLC, its wholly owned subsidiary.  The names "Twinview," "we", "our" and "us"
used in this report refer to Twinview, Inc.

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

     (a)  Plan of Operation.



                                2
<PAGE>


      Twinview was formed for the purpose of designing, constructing, and
operating a retail drive-through specialty coffee store in Salt Lake City,
Utah.  Through March 31, 2003, all of Twinview's efforts have been
concentrated on fund raising activities to secure funds necessary to implement
its business plan, and also on site selection activities and analysis.  As of
the date of this report, Twinview has not yet selected a site for the
specialty coffee store, but it is continuing to search for and evaluate sites.

Plan of operation

      We plan to obtain repayment of the loan which we made to JHCRPN, LLC and
we plan to sell our investment in brine shrimp artemia cysts on or before
December 31, 2003.  At that time we will begin to implement our 12 month plan
of operations which consists of the following:

      .   Acquire a lease on suitable property within our proposed site area;

      .   Construct the proposed coffee house building and other related
          improvements on the site which is eventually selected;

      .   Adequately furnish the coffee house building with equipment
          necessary to the business;

      .   Hire and train approximately nine or ten employees;

      .   Commence business operations; and

      .   Work towards making the business profitable.

We estimate it will cost between $150,000 and $220,000 to acquire a lease on
an acceptable site, construct the proposed specialty coffee store building and
purchase equipment and other personal property necessary to operate the store.
Becoming profitable will also depend on additional factors, some of which are
beyond our control.

      On August 29, 2001 Twinview loaned $130,000 of its funds to a related
party, JHCRPN, LLC, a Utah limited liability company engaged in the business
of harvesting, processing and selling brine shrimp artemia cysts.  The
officers and directors of Twinview, Inc. are co-managers and members (owners)
of JHCRPN, LLC.  The loan provides for interest at the rate of 8.0% per annum,
is secured with artemia cyst inventory and accounts receivable of JHCRPN, LLC,
and was originally due and payable in full on or before November 14, 2001.
The loan was extended on November 14, 2001, and is now due and payable on
demand.  As of March 31, 2003, the principal balance of the loan was $124,229
and accrued interest thereon totaled $14,029. Twinview made a temporary
$66,500 investment in purchasing brine shrimp artemia cysts from JHCRPN, LLC.
During 2002, Twinview sold a small portion of the brine shrimp artemia cysts
investment to JHCRPN, LLC for $3,200 which resulted in a gain of $1,425 to
Twinview. Twinview continues to hold the majority of its original investment
in the brine shrimp artemia


                                3
<PAGE>

cysts which has a cost of $64,725. Twinview expects to resell the brine shrimp
artemia cysts during 2003.

       Our current cash is not sufficient to allow us to implement our 12
month business plan described above.  However, we expect the loan to JHCRPN,
LLC to be repaid on or before December 31, 2003, which will allow us to begin
pursuing and implementing our 12 month business plan at that time.  We expect
to sell our brine shrimp cyst investment on or before December 31, 2003.
Depending on the total cost of implementing our business plan, the cash to be
generated through the repayment of the loan to JHCRPN, LLC and from the sale
of our investment in brine shrimp artemia cysts, Twinview should be able to
sustain operations for a minimum of 6 months, and possibly as long as 12
months or longer.  In the event that the total cost to implement the business
plan described above is near $220,000, then we anticipate that we will have to
obtain approximately $50,000 to $100,000 in additional equity funding or
through loans to satisfy our cash requirements for the next 12 months,
depending, in part, on how long it takes Twinview to become profitable.  There
is no assurance that Twinview will achieve profitability.  As of the present
time, we have no commitments for any additional funding.

      (b)  Management's Discussion and Analysis of Financial Condition and
Results of Operations.

      Not applicable since Twinview has no revenues from operations prior to
March 31, 2003.

      ANY FORWARD-LOOKING STATEMENTS INCLUDED IN THIS FORM 10-QSB REPORT
REFLECT MANAGEMENT'S BEST JUDGMENT BASED ON FACTORS CURRENTLY KNOWN AND
INVOLVE RISKS AND UNCERTAINTIES.  ACTUAL RESULTS MAY VARY MATERIALLY.

Item 3.  Controls and Procedures.

      (a)  Evaluation of disclosure controls and procedures.

      Patrick K. Hogle who serves as Twinview's chief executive officer and
John S. Girvan who serves as Twinview's chief financial officer, after
evaluating the effectiveness of Twinview's disclosure controls and procedures
(as defined in Exchange Act Rules 13a-14(c) and 15d-14(c) as of a date within
90 days of the filing date of the quarterly report (the "Evaluation Date")
concluded that as of the Evaluation Date, Twinview's disclosure controls and
procedures were adequate and effective to ensure that material information
relating to Twinview and its consolidated subsidiaries would be made known to
them by others within those entities, particularly during the period in which
this quarterly report was being prepared.

      (b)  Changes in internal controls.

      There were no significant changes in Twinview's internal controls or in
other factors that could significantly affect Twinview's disclosure controls
and procedures subsequent to the


                                4
<PAGE>


Evaluation Date, nor any significant deficiencies or material weaknesses in
such disclosure controls and procedures requiring corrective actions.  As a
result, no corrective actions were taken.

                   PART II - OTHER INFORMATION

Item 1.  Legal Proceedings.

         None; not applicable.

Item 2.  Changes in Securities.

         On May 12, 2000, a registration statement filed by Twinview on Form
SB-2 was declared effective.  The Securities and Exchange Commission file
number assigned to the registration statement is 333-93535.  Pursuant to the
registration statement, Twinview attempted to sell a minimum of 150,000 shares
($150,000) and a maximum of 350,000 shares ($350,000).  Twinview sold 151,500
shares of Twinview's common stock at $1.00 per share through its officers and
directors in our self-underwritten offering in which Twinview raised $151,500
in gross offering proceeds, before the offering terminated on September 9,
2000.  All of the shares sold in the offering were sold for the account of
Twinview.  No selling shareholders participated in the offering.

         Between May 12, 2000 and March 31, 2003, Twinview incurred
approximately $9,281.73 in expenses in connection with the issuance and
distribution of securities in the offering for the following items:

         .  underwriting discounts and commissions                $0

         .  finders' fees                                         $0

         .  expenses paid to or for underwriters                  $0

         .  other expenses (legal, accounting and printing)       $9,281.73
                                                                  ---------
                                           Total                  $9,281.73
                                                                  =========
All of these expenses were incurred to parties other than:

         .  directors, officers, or general partners of Twinview or their
            associates;

         .  to persons owing 10% or more of any class of equity securities of
            Twinview; or

         .  to affiliates of Twinview.


                                5
<PAGE>

         The net offering proceeds to Twinview, after deducting the expenses
incurred between May 12, 2000 and March 31, 2003 described above were
$142,218.27.  As of March 31, 2003, Twinview had used the actual net offering
proceeds in the following manner:

         .   construction of plant                                 $0

         .   building and facilities                               $0

         .   purchase and installation of machinery                $0
             and equipment

         .   purchase of real estate                               $0

         .   acquisition of other business(es)                     $0

         .   repayment of indebtedness                             $0

         .   working capital                                       $0

         .   temporary investment in secured                       $124,229.00
             loan to JHCRPN, LLC, a related party

         .   temporary investment in brine                         $17,989.77
             shrimp artemia cysts purchased
             from JHCRPN, LLC, a related party

All of these expenses were incurred to parties other than:

         .   directors, officers, or general partners of Twinview or their
             associates;

         .   to persons owing 10% or more of any class of equity securities of
             Twinview; or

         .   to affiliates of Twinview.

Item 3.  Defaults Upon Senior Securities.

         None; not applicable.

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

         None; not applicable.


                                6

<PAGE>



Item 5.  Other Information.

         None; not applicable.

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

         (a) Exhibits.

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

  99.1       906 Certifications

         (b) Reports on Form 8-K.

         No Current Reports on Form 8-K were filed by Twinview during the
quarter ended March 31, 2003.



                                7
<PAGE>





                            SIGNATURES

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

                                  TWINVIEW, INC.

                                  /s/ Patrick K. Hogle
Date: May 13, 2003            By: ______________________________________
                                  Patrick K. Hogle
                                  Director, President and Chief Executive
                                  Officer

                                  /s/ John S. Girvan
Date: May 13, 2003            By: ______________________________________
                                  John S. Girvan
                                  Director, Secretary/Treasurer, Chief
                                  Financial Officer and Chief Accounting
                                  Officer




                                8
<PAGE>

             CERTIFICATION OF CHIEF EXECUTIVE OFFICER

      I, Patrick K. Hogle, certify that:

      1.  I have reviewed this quarterly report on Form 10-QSB of Twinview,
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, the 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 the 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


                                9
<PAGE>

      6.  The registrant's other certifying officers and I have indicated in
this quarterly report whether there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.


                                    /s/ Patrick K. Hogle
Date:  May 13, 2003                 _________________________________________
                                    Patrick K. Hogle, Chief Executive Officer


                                10
<PAGE>

             CERTIFICATION OF CHIEF FINANCIAL OFFICER

      I, John S. Girvan, certify that:

      1.  I have reviewed this quarterly report on Form 10-QSB of Twinview,
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, the 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 the 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

                                11
<PAGE>

      6.  The registrant's other certifying officers and I have indicated in
this quarterly report whether there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.



                                     /s/ John S. Girvan
Date:  May 13, 2003                  _______________________________________
                                     John S. Girvan, Chief Financial Officer



                                12
<PAGE>


                           APPENDIX "A"


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)

                CONSOLIDATED FINANCIAL STATEMENTS

               March 31, 2003 and December 31, 2002









                                13

<PAGE>


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                          Balance Sheets


                              ASSETS

                                                      March 31,   December 31,
                                                        2003          2002
                                                   ------------- -------------
                                                     (Unaudited)

CURRENT ASSETS

  Cash                                             $        113  $        429
  Note receivable - related party                       138,258       135,808
                                                   ------------- -------------

    Total Current Assets                                138,371       136,237
                                                   ------------- -------------

INVESTMENT                                               64,725        64,725
                                                   ------------- -------------

TOTAL ASSETS                                       $    203,096  $    200,962
                                                   ============= =============

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

  Accounts payable                                 $      3,700  $      2,241
  Accounts payable - related party                       32,534        31,126
                                                   ------------- -------------

    Total Current Liabilities                            36,234        33,367
                                                   ------------- -------------

STOCKHOLDERS' EQUITY

  Preferred stock: 2,500,000 shares authorized
    at $0.0001 par value; -0- shares issued
    and outstanding                                           -             -
  Common stock, 17,500,000 shares authorized at
    $0.0001 par value; 801,500 shares issued and
    outstanding                                              81            81
  Additional paid-in capital                            376,268       374,668
  Deficit accumulated during the development stage     (209,487)     (207,154)
                                                   ------------- -------------

    Total Stockholders' Equity                          166,862       167,595
                                                   ------------- -------------

    TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY     $    203,096  $    200,962
                                                   ============= =============






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

                                14


<PAGE>


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                     Statements of Operations
                           (Unaudited)

                                                                 From
                                                                 Inception on
                                     For the Three Months Ended  November 5,
                                              March 31,          1998 to
                                     --------------------------- March 31,
                                          2003          2002     2003
                                     ------------- ------------- -------------

REVENUES                             $          -  $         -   $          -

EXPENSES

  General and administrative                4,783        2,426        209,008
  Loss on impairment of asset                   -            -         19,127
                                     ------------- ------------- -------------

    Total Expenses                          4,783        2,426        228,135
                                     ------------- ------------- -------------

LOSS FROM OPERATIONS                       (4,783)      (2,426)      (228,135)
                                     ------------- ------------- -------------

OTHER INCOME
  Gain on sale of investment                    -             -         1,425
  Interest income                           2,450         2,670        17,223
                                     ------------- ------------- -------------

    Total Other Income                      2,450         2,670        18,648
                                     ------------- ------------- -------------

NET INCOME (LOSS)                    $     (2,333) $        244  $   (209,487)
                                     ============= ============= =============
BASIC AND FULLY DILUTED
  INCOME (LOSS) PER SHARE            $      (0.00) $       0.00
                                     ============= =============
WEIGHTED AVERAGE NUMBER OF
  SHARES OUTSTANDING                      801,500       801,500
                                     ============= =============





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

                                15

<PAGE>
<TABLE>
<CAPTION>


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                Statements of Stockholders' Equity
    From Inception on November 5, 1998 through March 31, 2003

                                                                                       Deficit
                                                                                       Accumulated
                                 Preferred Stock         Common Stock     Additional   During the
                             --------------------- ---------------------- Paid-In      Development
                               Shares     Amount      Shares     Amount   Capital      Stage
                             ---------- ---------- ----------- ---------- ------------ -----------
<S>                          <C>        <C>        <C>         <C>        <C>          <C>
Balance at inception on
 November 5, 1998                    -  $       -           -  $       -  $         -  $        -

Common stock issued for cash
 at approximately $0.071
 per share                           -          -     106,626         12        7,488           -

Common stock issued for
 property at approximately
 $0.071 per share                    -          -     268,374         26       19,101           -

Net loss from inception on
 November 5, 1998 through
 December 31, 1998                   -          -           -          -            -      (6,478)
                             ---------- ---------- ----------- ---------- ------------ -----------

Balance, December 31, 1998           -          -     375,000         38       26,589      (6,478)

Preferred stock issued for
 cash at $0.75 per share       275,000         28           -          -      206,222           -

Stock offering costs                 -          -           -          -      (13,578)          -

Net loss for the year ended
 December 31, 1999                   -          -           -          -            -     (40,057)
                             ---------- ---------- ----------- ---------- ------------ -----------

Balance, December 31, 1999     275,000         28     375,000         38      219,233     (46,535)

Common stock issued for
 cash at $1.00 per share             -          -     151,500         15      151,485           -

Net loss for the year ended
 December 31, 2000                   -          -           -          -            -     (87,373)
                             ---------- ---------- ----------- ---------- ------------ -----------

Balance, December 31, 2000     275,000         28     526,500         53      370,718    (133,908)

Preferred shares converted
 to common shares on a
 one-to-one basis             (275,000)       (28)    275,000         28            -           -

Net loss for the year ended
 December 31, 2001                   -          -           -          -            -     (53,707)
                             ---------- ---------- ----------- ---------- ------------ -----------

Balance, December 31, 2001           -          -     801,500         81      370,718    (187,615)

Contributed services                 -          -           -          -        3,950           -

Net loss for the year ended
 December 31, 2002                   -          -           -          -            -     (19,539)
                             ---------- ---------- ----------- ---------- ------------ -----------

Balance, December 31, 2002           -  $       -     801,500  $      81  $   374,668  $ (207,154)
                             ---------- ---------- ----------- ---------- ------------ -----------



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

                                      16
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
                         TWINVIEW, INC. AND SUBSIDIARY
                         (A Development Stage Company)
                Statements of Stockholders' Equity (Continued)
           From Inception on November 5, 1998 through March 31, 2003


                                                                                       Deficit
                                                                                       Accumulated
                                 Preferred Stock        Common Stock      Additional   During the
                             --------------------- ---------------------- Paid-In      Development
                               Shares     Amount      Shares     Amount   Capital      Stage
                             ---------- ---------- ----------- ---------- ------------ -----------
<S>                          <C>        <C>        <C>         <C>        <C>          <C>
Balance, December 31, 2002           -  $       -     801,500  $      81  $   374,668  $ (207,154)

Contributed services
  (unaudited)                        -          -           -          -        1,600           -

Net loss for the three months
  ended March 31, 2003
  (unaudited)                        -          -           -          -            -      (2,333)
                             ---------- ---------- ----------- ---------- ------------ -----------
Balance, March 31, 2003
  (unaudited)                        -  $       -     801,500  $      81  $   376,268  $ (209,487)
                             ========== ========== =========== ========== ============ ===========





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

                                      17

</TABLE>
<PAGE>
<TABLE>
<CAPTION>




                    TWINVIEW, INC. AND SUBSIDIARY
                    (A Development Stage Company)
                       Statements of Cash Flows
                             (Unaudited)

                                                                              From
                                                                              Inception on
                                                  For the Three Months Ended  November 5,
                                                           March 31,          1998 to
                                                  --------------------------- March 31,
                                                      2003          2002      2003
                                                  ------------- ------------- -------------

                                               <c>           <c>           <c>
CASH FLOWS FROM OPERATING ACTIVITIES

  Net income (loss)                               $     (2,333) $        244  $   (209,487)
  Adjustments to reconcile net income (loss)
   to net cash used by operating activities:
    Loss on impairment of assets                             -             -        19,127
    Contributed services                                 1,600             -         5,550
    Gain on sale of investment                               -             -        (1,425)
   Changes in operating assets and liabilities:
    (Increase) in accounts receivable and accrued
      interest-related                                  (2,450)       (2,670)      (16,223)
    Increase (decrease) in accounts payable and
      accounts payable - related                         2,867         2,293        36,234
                                                  ------------- ------------- -------------

      Net Cash Used by Operating Activities               (316)         (133)     (166,224)
                                                  ------------- ------------- -------------

CASH FLOWS FROM INVESTING ACTIVITIES

  Cash received (paid) for other assets                      -             -       (63,300)
  Cash received (paid) for note receivable - related         -             -      (122,035)
                                                  ------------- ------------- -------------
      Net Cash Provided (Used) by
       Investing Activities                                  -             -      (185,335)
                                                  ------------- ------------- -------------

CASH FLOWS FROM FINANCING ACTIVITIES

  Stock offering costs                                       -             -       (13,578)
  Common and preferred stock issued for cash                 -             -       365,250
                                                  ------------- ------------- -------------

      Net Cash Provided by Financing Activities              -             -       351,672
                                                  ------------- ------------- -------------

INCREASE (DECREASE) IN CASH                               (316)         (133)          113

CASH AT BEGINNING OF PERIOD                                429         1,897             -
                                                  ------------- ------------- -------------

CASH AT END OF PERIOD                             $        113  $      1,764  $        113
                                                  ============= ============= =============
SUPPLEMENTAL CASH FLOW INFORMATION

  Cash paid for interest                          $          -  $          -  $          -
  Cash paid for taxes                             $          -  $          -  $          -

NON-CASH INVESTING ACTIVITIES

  Common stock issued for conversion of
    preferred stock                               $          -  $          -  $          -
  Contributed services                            $      1,600  $          -  $      5,550




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

                                  18
</TABLE>
<PAGE>


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                Notes to the Financial Statements
               March 31, 2003 and December 31, 2002


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 consolidated 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 consolidated
financial statements include normal recurring adjustments and reflects all
adjustments, which, in the opinion of management, are necessary for a fair
presentation of such consolidated financial statements.  Although management
believes the disclosures and information presented are adequate to make the
information not misleading, it is suggested that these interim condensed
consolidated financial statements be read in conjunction with the Company's
most recent audited consolidated financial statements and notes thereto
included in its December 31, 2002 Annual Report on Form 10-KSB.  Operating
results for the three months ended March 31, 2003 are not necessarily
indicative of the results that may be expected for the year ending December
31, 2003.


                                19
<PAGE>