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, 2001

[ ]      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> 1

              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, 2001, Twinview, Inc. has 801,500 shares of its common
stock issued and outstanding.  All 275,000 shares of Twinview, Inc. Series A
preferred stock issued and outstanding as of March 22, 2001 were automatically
converted to shares of Twinview, Inc. common stock on a 1 for 1 share basis on
that date.

      Transmit 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, 2001 and the related audited consolidated balance
sheet as of December 31, 2000, the unaudited related consolidated statements
of operations and cash flows for the three month periods ended March 31, 2001
and March 31, 2000, the unaudited related statements of stockholders' equity
for the period from inception through March 31, 2001, and the notes to the
financial statements are attached hereto as Appendix "A" and incorporated
herein by reference.

     The accompanying financial statements reflect all adjustments which are,
in the opinion of management, necessary in order to make the financial
statements not misleading, and to present fairly the financial position of
Twinview, Inc. consolidated with Caf  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.

      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, 2001, all of Twinview's efforts have been
concentrated on fund raising activities to secure funds necessary to

<PAGE> 2

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

     During the next 12 months, our plan of operation 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.

      Our current cash is sufficient to allow us to implement our business
plan described above.  Depending on the total cost of implementing our
business plan, our current cash should 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 closer to
$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 guarantee 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, 2001.

      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.

<PAGE> 3

                         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, 2001, 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.

      The net offering proceeds to Twinview, after deducting the expenses
incurred between May 12, 2000 and September 30, 2000 described above were
$142,218.27.  As of March 31, 2001, Twinview had used the actual net offering
proceeds in the following manner:

<PAGE> 4

       .   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 investments in insured                 $142,218.27
           bank accounts

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.

Item 5.   Other Information.

          None; not applicable.

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

          (a) Exhibits.

          None

          (b) Reports on Form 8-K.

<PAGE> 5

          No Current Reports on Form 8-K were filed by Twinview during the
          quarter ended March 31, 2001.

<PAGE> 6

                                  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.


Date: May 3, 2001      By: /s/ Patrick K. Hogle
                           -----------------------------------------------
                            Patrick K. Hogle
                            Director, President and Chief Executive Officer


Date: May 3, 2001      By: /s/ John S. Girvan
                            -----------------------------------------------
                            John S. Girvan
                            Director, Secretary/Treasurer, Chief Financial
                            Officer and Chief Accounting Officer

<PAGE> 7

                                 APPENDIX "A"
                             FINANCIAL STATEMENTS






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

                        RESTATED FINANCIAL STATEMENTS

                     March 31, 2001 and December 31, 2000

<PAGE> 8

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


                                    ASSETS

                                                     March 31,   December 31,
                                                       2001         2000
                                                   ------------- -------------
                                                    (Unaudited)   (Restated)

CURRENT ASSETS

  Cash                                             $    215,341  $    210,277
  Accounts receivable - related party (Note 8)           10,825             -
                                                   ------------- -------------

    Total Current Assets                                226,166       210,277
                                                   ------------- -------------

FIXED ASSETS (Note 4)                                    19,127        19,127
                                                   ------------- -------------

OTHER ASSETS (Note 7)                                         -       18 ,750
                                                   ------------- -------------

    TOTAL ASSETS                                   $    245,293  $    248,154
                                                   ============= =============


                     LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

  Accounts payable                                 $      1,096  $      2,263
                                                   ------------- -------------

    Total Current Liabilities                             1,096         2,263
                                                   ------------- -------------
STOCKHOLDERS' EQUITY

  Preferred stock: 2,500,000 shares authorized at
    $0.0001 par value; -0- and 275,000 shares
    issued and outstanding, respectively                      -            28
  Common stock, 17,500,000 shares authorized at
    $0.0001 par value, 801,500 and 526,500 shares
    issued and outstanding, respectively                     81            53
  Additional paid-in capital                            370,718       370,718
  Deficit accumulated during the development stage     (126,602)     (124,908)
                                                   ------------- -------------

    Total Stockholders' Equity                          244,197       245,891
                                                   ------------- -------------

    TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY     $    245,293  $    248,154
                                                   ============= =============

<PAGE> 9

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

                                                                 From
                                                                 Inception on
                                                                 November 5,
                                     For the Three Months Ended  1998 to
                                              March 31,          March 31,
                                           2001       2000       2001
                                     ------------- ------------- -------------

REVENUES                             $          -  $          -  $          -

EXPENSES

  General and administrative                5,594        29,931       131,502
                                     ------------- ------------- -------------

    Total Expenses                          5,594        29,931       131,502
                                     ------------- ------------- -------------
OTHER INCOME

  Gain on sale of asset                     3,900             -         3,900
  Interest income                               -             -         1,000
                                     ------------- ------------- -------------

    Total Other Income                      3,900             -         4,900
                                     ------------- ------------- -------------

NET LOSS                             $     (1,694) $    (29,931) $   (126,602)
                                     ============= ============= =============

BASIC LOSS PER SHARE                 $      (0.00) $      (0.08)
                                     ============= =============

WEIGHTED AVERAGE SHARES OUTSTANDING       550,425       375,000
                                     ============= =============

<PAGE> 10


                        TWINVIEW, INC. AND SUBSIDIARY
                        (A Development Stage Company)
                      Statements of Stockholders' Equity
          From Inception on November 5, 1998 through March 31, 2001
<TABLE>
<CAPTION>


                                                                                       Deficit
                                                                                       Accumulated
                                                                           Additional  During the
                                  Preferred Stock        Common Stock      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,
 as previously reported          275,000         28    526,500         53     370,718     (133,908)

Correction of an error (Note 9)        -          -          -          -           -        9,000
                               ---------- ---------- ---------- ---------- ----------- ------------
Balance, December 31, 2000,
 restated                        275,000         28    526,500         53     370,718     (124,908)

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

Net loss for the three
 months ended March 31,
 2001 (unaudited)                      -          -          -          -           -       (1,694)
                               ---------- ---------- ---------- ---------- ----------- ------------
Balance, March 31, 2001
 (unaudited)                           -  $       -    801,500  $      81  $  370,718  $  (126,602)
                               ========== ========== ========== ========== =========== ============

<PAGE> 11
</TABLE>
<TABLE>
<CAPTION>

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

                                                                                    From
                                                                                    Inception on
                                                                                    November 5,
                                                        For the Three Months Ended  1998 to
                                                                  March 31,         March 31,
                                                              2001       2000       2001
                                                        ------------- ------------- -------------
<S>                                                     <C>           <C>           <C>
CASH FLOWS FROM OPERATING ACTIVITIES

  Net loss                                              $     (1,694) $    (29,931) $   (126,602)
  Gain on sale of assets                                      (3,900)            -        (3,900)
  Changes in operating assets and liabilities:
   (Increase) decrease in accounts receivable                (10,825)            -       (10,825)
   Increase (decrease) in accounts payable                    (1,167)       (3,061)        1,096
                                                        ------------- ------------- -------------

     Net Cash Used by Operating  Activities                  (17,586)      (32,992)     (140,231)
                                                        ------------- ------------- -------------
CASH FLOWS FROM INVESTING ACTIVITIES

  Cash received on sale of other assets                       55,650             -        55,650
  Cash paid for other assets                                 (33,000)            -       (51,750)
                                                        ------------- ------------- -------------

    Net Cash Provided by Investing Activities                 22,650             -         3,900
                                                        ------------- ------------- -------------

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 AND CASH EQUIVALENTS               5,064       (32,992)      215,341

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD             210,277       158,199             -
                                                        ------------- ------------- -------------

CASH AND CASH EQUIVALENTS AT END OF PERIOD              $    215,341  $    125,207  $    215,341
                                                        ============= ============= =============

SUPPLEMENTAL CASH FLOW INFORMATION

  Cash paid for interest                                $          -  $          -  $      1,400
  Cash paid for taxes                                   $          -  $          -  $          -

NON-CASH INVESTING ACTIVITIES

  Common stock issued for property                      $          -  $          -  $     19,127

</TABLE>
<PAGE> 12


                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                Notes to the Financial Statements
               March 31, 2001 and December 31, 2000


NOTE 1 - NATURE OF ORGANIZATION

         The consolidated financial statements presented are those of
Twinview, Inc. and its wholly-owned subsidiary, Cafe' Detour, L.L.C.
Collectively, they are referred herein as "the Company".  The Company was
organized under the laws of the State of Delaware on November 5, 1998.  The
Company was organized for the purpose of marketing beverage products.  On
November 25, 1998, the Company formed Cafe' Detour, L.L.C. as a wholly-owned
subsidiary.  Cafe' Detour will be the operating company for a coffeehouse when
the construction is completed.  As of March 31, 2000, Cafe' Detour, L.L.C. had
not commenced operations.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         a.  Accounting Method

         The consolidated financial statements are prepared using the accrual
method of accounting.  The Company has elected a December 31 year end.

         b.  Provision for Taxes

         At March 31, 2001, the Company had net operating loss carryforwards
of approximately $126,000 that may be offset against future taxable income
through 2021.  No tax benefits has been reported in the consolidated financial
statements, because the potential tax benefits of the net operating loss
carryforwards are offset by a valuation allowance of the same amount

         c.  Use of Estimates

         The preparation of consolidated financial statements in conformity
with generally accepted accounting principles requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses
during the reporting period.  Actual results could differ from those
estimates.

         d.  Cash and Cash Equivalents

         The Company considers all highly liquid investments with a maturity
of three months or less when purchased to be cash equivalents.

<PAGE> 13

                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                Notes to the Financial Statements
               March 31, 2001 and December 31, 2000


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

         e.  Basic Loss Per Share

         The computation of basic loss per share of common stock is based on
the weighted average number of shares outstanding during the period of the
financial statements as follows:

                                                         March 31,
                                                ---------------------------
                                                     2000         1999
                                                ------------- -------------

         Numerator - loss                       $     (1,694) $    (29,931)

         Denominator - weighted average number
           of shares outstanding                     550,425       375,000
                                                ------------- -------------

         Loss per share                         $      (0.00) $      (0.08)
                                                ============= =============

         f.  Principles of Consolidation

         The accompanying consolidated financial statements include those of
Twinview, Inc. and its wholly-owned subsidiary, Cafe' Detour, LLC.  All
significant intercompany accounts and transactions have been eliminated.

         g.  Revenue Recognition

         The Company currently has no source of revenues.  Revenue recognition
policies will be determined when principal operations begin.

         h.  Unaudited Financial Statements

         The accompanying unaudited financial statements include all of the
adjustments which, in the opinion of management, are necessary for a fair
presentation.  Such adjustments are of a normal recurring nature.

NOTE 3 - GOING CONCERN

         The Company's consolidated financial statements are prepared using
generally accepted accounting principles applicable to a going concern which
contemplates the realization of assets and liquidation of liabilities in the
normal course of business.  However, the Company does not have an established
source of revenues sufficient to cover its operating costs and to allow it to
continue as a going concern.  The Company recently completed an offering of
its common stock, and now intends to build and operate a coffeehouse which
management believes will provide a reliable source of revenues when completed.


NOTE 4 - FIXED ASSETS

         Fixed assets are made up of architectural plans to be used in the
construction of a building and are recorded at cost.  Major additions and
improvements will be capitalized and minor repairs will be expensed when
incurred.  Depreciation will be computed using the straight-line method when
construction of the building is complete.

<PAGE> 14

                  TWINVIEW, INC. AND SUBSIDIARY
                  (A Development Stage Company)
                Notes to the Financial Statements
               March 31, 2001 and December 31, 2000


NOTE 5 - STOCK TRANSACTIONS

         On June 21, 1999, the Company completed a private placement offering
in which it issued 275,000 shares of its series A preferred stock at $0.75
per share.  The costs incurred with the offering have been charged against the
proceeds of the offering.

         In 2000, the Company sold 151,500 shares of its common stock at $1.00
per share.

         During the first quarter of 2001, all of the Company's Series A
preferred stock was converted into the Company's common stock, on a one share
for one share basis.  As of March 31, 2001, the Company had zero shares of
preferred stock issued and outstanding, and 801,500 shares of common stock
issued and outstanding.

NOTE 6 - RELATED PARTY TRANSACTIONS

         During the years ended December 31, 2000 and 1999, the Company paid
$22,802 and $27,302, respectively, as consideration for consulting services
rendered by related parties.

NOTE 7 - OTHER ASSETS

         In June 2000, the Company purchased approximately 800 lbs. of brine
shrimp eggs from a related party for $18,750.  Additional brine shrimp eggs
were purchased by the Company during 2001 totaling $33,000.  During the first
quarter of 2001, the entire investment was sold to a related party. (See Note
8).

NOTE 8 - ACCOUNTS RECEIVABLE - RELATED PARTY

         During the first quarter of 2001, the Company sold its entire
investment in brine shrimp eggs to a related party for a total of $55,650
resulting in a gain of $3,900.  As of March 31, 2001, $10,825 remained owing
to the Company by the related party.  The amount is non-interest bearing and
considered to be fully collectible.

NOTE 9 - CORRECTION OF AN ERROR

         Subsequent to the original issuance of the December 31, 2000
consolidated financial statements, the Company determined that an accrual of
$9,000 had been recorded as of December 31, 2000 in error resulting in an
overstatement of accounts payable and expenses of $9,000.  Correction of this
error had the following effect on the previously reported net loss for the
year ended December 31, 2000:

                                Originally      As
                                Reported        Restated        Difference
                                --------------  --------------  --------------
      Liabilities               $      11,263   $       2,263   $    (9,000)
      Net loss                  $     (87,373)  $     (78,373)  $     9,000
      Loss per share            $       (0.19)  $       (0.17)  $      0.02

<PAGE> 15