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 September 30, 2004

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

         For the transition period from                to
                                        --------------    -----------------
                         Commission File Number: 1-1767

                           WESTERN SIERRA MINING CORP.
                           (FORMERLY GLOBAL DECS CORP)
                 (Name of small business issuer in its charter)

         Utah                                               87-0267213
         ----                                               ----------
(State of Incorporation)                          (I.R.S. Employer I.D. Number)

               2750 Cisco Drive South, Lake Havasu City, AZ 86403
               --------------------------------------------------
               (Address of Principal executive offices) (Zip Code)

                    Issuer's telephone number (928) 680-5513

      Securities registered under Section 12 (b) of the Exchange Act: None

         Securities registered under Section 12 (g) of the Exchange Act:

                     Shares of Common Stock, par value $.001
                     ---------------------------------------
                                (Title of class)


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

     On September 30th, 2004 there were 28,259,752 outstanding shares of the
registrant's common stock.

            Transitional Small Business Disclosure Format: Yes [   ]  No [ X ].


<PAGE>


                         PART 1 - FINANCIAL INFORMATION


ITEM 1. FINANCIAL STATEMENTS AND EXHIBITS

We have prepared the following unaudited interim consolidated financial
statements pursuant to the rules and regulations of the Securities and Exchange
Commission. Certain information and footnote disclosures normally included in
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
to these rules and regulations. The financial statements reflect all adjustments
which are, in the opinion of management necessary to a fair statement of the
results for the interim period presented.

You should read the following unaudited interim consolidated financial
statements and the accompanying notes together with our Annual Report of Form
10-KSB for the year ended December 31, 2003. Our 2003 Annual Report contains
information that may be helpful in analyzing the financial information contained
in this report and in comparing our results of operations for the three-month
period ending March 31, 2004, the six-month period ending June 30th, 2004 and
the nine month period ending September 30th, 2004.


The Securities and Exchange Commission maintains an Internet site
(http://www.sec.gov) which contains reports, proxy and information statements,
and other information regarding us. Our Form 10-KSB filed with the Commission
includes all exhibits required to be filed with the Commission. Please contact
us at 928-680-5513 to request copies of the Form 10-KSB and for information as
to the number of pages contained in each of the exhibits and to request copies
of the exhibits or additional filings.


                                     Page 2
<PAGE>

<TABLE>
<CAPTION>

                                     WESTERN SIERRA MINING CORP.
                                    (A Development Stage Company)
                                    (Formerly Global Decs Corp.)
                                    Consolidated Balance Sheets
                                            Unaudited


                                             ASSETS

                                                           September 30,             December 31,
                                                               2004                     2003
                                                           -------------             ------------
<S>                                                        <C>                      <C>
CURRENT ASSETS
     Cash and cash equivalents                              $    13,790              $     3,011
     Other assets                                                 5,352                    5,352
                                                            -----------              -----------
          Total  current assets                                  19,142                    8,363

PROPERTY AND EQUIPMENT, net                                     919,172                  651,323
                                                            -----------              -----------


          Total Assets                                      $   938,314              $   659,686
                                                            ===========              ===========


                                  LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     Accounts payable                                       $    70,522              $    24,601
     Accrued expenses                                           195,154                   68,979
     Loans from shareholders                                    229,000                  229,000
     Advances from shareholders                                 287,128                     --
     Current maturities of notes payable                          8,784                    3,000
                                                            -----------              -----------
          Total  current liabilities                            790,588                  325,580

NOTES PAYABLE                                                    64,983                    5,751


STOCKHOLDERS' EQUITY
    Common stock - par value $.001
      100,000,000 shares authorized
      28,259,752 shares issued and outstanding                   28,259                   24,785
    Paid-in capital                                           2,284,372                1,592,983
    Deferred interest                                           (23,861)                (261,232)
    Subscriptions receivable                                    (29,400)                 (29,400)
    Deficit accumulated during the development stage         (2,176,627)                (998,781)
                                                            -----------              -----------
          Total  stockholders' equity                            82,743                  328,355
                                                            -----------              -----------

          Total Liabilities and Stockholders' Equity        $   938,314              $   659,686
                                                            ===========              ===========


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

<PAGE>


                                                WESTERN SIERRA MINING CORP.
                                                (A Development Stage Company)
                                                 (Formerly Global Decs Corp.)
                                         Consolidated Statement of Stockholders' Equity
                                  From February 25, 2003 (Inception) through September 30, 2004
                                                           Unaudited


                                                                                                   Deficit
                                                                                                  accumulated
                                                     Common Stock                                  during the         Stock
                                                     ------------              Paid-in            development         To be
                                                Shares         Amount          Capital              stage             Issued
                                                ------         ------          -------               -----            ------

ISSUANCE OF STOCK TO
 FOUNDERS ($.001/SHARE)                       14,238,100    $     14,238

ISSUANCE OF STOCK FOR
 CASH ($.20/SHARE)                             4,216,165           4,216    $    839,018

ISSUANCE OF STOCK FOR
 VEHICLES AND EQUIPMENT
 ($.20/SHARE)                                    517,165             517         102,916

ISSUANCE OF STOCK FOR
 INTEREST ($.20/SHARE)                           166,030             166          33,040

ISSUANCE OF STOCK FOR
 SERVICES AND EXPENSES
 ($.20/SHARE)                                    862,540             863         171,645

STOCK TO BE ISSUED FOR
 CASH RECEIVED ($.20/SHARE)                                                                                       $    129,500

REVERSE ACQUISITION
 OF WESTERN SIERRA, INC                        2,529,685           2,530          (2,530)

CASH RECEIVED FOR
 SUBSCRIPTIONS
 ($.20/SHARE)                                    647,500             647         128,853                              (129,500)

ISSUANCE OF STOCK FOR
 CASH ($.20/SHARE)                                81,580              81          16,235

ISSUANCE OF STOCK FOR
 DEFERRED INTEREST
 ($.20/SHARE)                                  1,526,667           1,527         303,806

AMORTIZATION OF DEFERRED INTEREST

NET LOSS FOR PERIOD                                                                             (998,781)
                                            ------------    ------------    ------------    ------------          ------------

BALANCE, DECEMBER 31, 2003                    24,785,432          24,785       1,592,983        (998,781)

ISSUANCE OF STOCK FOR CASH,
 JANUARY 1, 2004 -
 MARCH 31, 2004 ($.20/SHARE)                     604,330             604         120,261

ISSUANCE OF STOCK FOR CASH,
 APRIL 1, 2004 -
 JUNE 30, 2004 ($.20/SHARE)                    1,102,750           1,103         219,447

ISSUANCE OF STOCK FOR CASH,
 JULY 1, 2004 -
 SEPTEMBER 30, 2004 ($.20/SHARE)                 367,000             367          73,033

ISSUANCE OF STOCK FOR
 VEHICLE AND EQUIPMENT
 ($.20/SHARE)                                    104,240             104          20,744

ISSUANCE OF STOCK FOR
 COMPENSATION AND
 CONSULTING ($.20/SHARE)                       1,296,000           1,296         257,904

AMORTIZATION OF
 DEFERRED INTEREST

NET LOSS FOR PERIOD                                                                           (1,177,846)
                                            ------------    ------------    ------------    ------------          ------------

BALANCE, SEPTEMBER 30, 2004                   28,259,752    $     28,259    $  2,284,372    $ (2,176,627)         $     --
                                            ============    ============    ============    ============          ============


<PAGE>


                                                WESTERN SIERRA MINING CORP.
                                                (A Development Stage Company)
                                                 (Formerly Global Decs Corp.)
                                   Consolidated Statement of Stockholders' Equity (Continued)
                                  From February 25, 2003 (Inception) through September 30, 2004
                                                           Unaudited


                                             Subscription              Deferred
                                              Receivable                Interest                Total
                                              ----------                --------                -----

ISSUANCE OF STOCK TO
 FOUNDERS ($.001/SHARE)                                                                      $    14,238

ISSUANCE OF STOCK FOR
 CASH ($.20/SHARE)                             $ (29,400)                                    $   813,834

ISSUANCE OF STOCK FOR
 VEHICLES AND EQUIPMENT
 ($.20/SHARE)                                                                                $   103,433

ISSUANCE OF STOCK FOR
 INTEREST ($.20/SHARE)                                                                       $    33,206

ISSUANCE OF STOCK FOR
 SERVICES AND EXPENSES
 ($.20/SHARE)                                                                                $   172,508

STOCK TO BE ISSUED FOR
 CASH RECEIVED ($.20/SHARE)                                                                  $   129,500

REVERSE ACQUISITION
 OF WESTERN SIERRA, INC                                                                      $      --

CASH RECEIVED FOR
 SUBSCRIPTIONS ($.20/SHARE)                                                                  $      --

ISSUANCE OF STOCK FOR
 CASH ($.20/SHARE)                                                                           $    16,316

ISSUANCE OF STOCK FOR
 DEFERRED INTEREST ($.20/SHARE)                                        $(305,333)            $      --

AMORTIZATION OF DEFERRED INTEREST                                      $  44,101             $    44,101

NET LOSS FOR PERIOD                                                                          $  (998,781)
                                               ---------               ---------             -----------

BALANCE, DECEMBER 31, 2003                       (29,400)               (261,232)            $   328,355


ISSUANCE OF STOCK FOR CASH,
 JANUARY 1, 2004 -
 MARCH 31, 2004 ($.20/SHARE)                                                                 $   120,865

ISSUANCE OF STOCK FOR CASH,
 APRIL 1, 2004 -
 JUNE 30, 2004 ($.20/SHARE)                                                                  $   220,550

ISSUANCE OF STOCK FOR CASH,
 JULY 1, 2004 -
 SEPTEMBER 30, 2004 ($.20/SHARE)                                                             $    73,400

ISSUANCE OF STOCK FOR
 VEHICLE AND EQUIPMENT                                                                       $    20,848
 ($.20/SHARE)

ISSUANCE OF STOCK FOR
 COMPENSATION AND
 CONSULTING ($.20/SHARE)                                                                     $   259,200

AMORTIZATION OF DEFERRED INTEREST                                        237,371             $   237,371

NET LOSS FOR PERIOD                                                                          $(1,177,846)
                                               ---------               ---------             -----------

BALANCE, SEPTEMBER 30, 2004                    $ (29,400)              $ (23,861)            $    82,743
                                               =========               =========             ===========


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




<PAGE>


                                                  WESTERN SIERRA MINING CORP.
                                                  (A Development Stage Company)
                                                  (Formerly Global Decs Corp.)
                                             Consolidated Statements of Operations
                                    From February 25, 2003 (Inception) through September 30, 2004
                             and for the Three Months Ended September 30, 2004 and September 30, 2003 and
                                   the Nine Months Ended September 30, 2004 and the Period from
                                       February 25, 2003 (Inception) to September 30, 2003
                                                            Unaudited

                                                                                  From February 25,                From February 25,
                                                  Nine Months       Three Months  2003 (Inception)  Three Months   2003 (Inception)
                                                 Ended Sept.30,   Ended Sept.30,  through Sept.30,  Ended Sept.30, through Sept.30,
                                                     2004              2004            2003            2003             2004
                                                     ----              ----           ----             ----            ----

REVENUES
          Interest Income                         $       --      $       --      $       --      $       --      $       --
                                                  ----------------------------------------------------------------------------------

OPERATING COSTS AND EXPENSES
          Salaries and wages                           623,719         114,951         186,287          87,394       1,007,423
          Employee expenses                            103,413           8,359          26,968           5,250         133,746
          Exploration expenses                          55,361          22,758          81,255           9,776         145,747
          Legal and professional                        37,677          27,304          26,249          16,309         195,519
          Travel                                        11,312           2,938          34,036          22,023          74,236
          Equipment, plane and vehicle expenses         17,764           9,000          19,277          15,149          61,047
          Rent                                          15,541           4,000          11,522           7,122          35,889
          Insurance                                      8,934           1,411           3,544           3,019          17,559
          Licenses,permits, fees                         2,995           2,557          15,497          10,448          32,847
          Depreciation                                  45,126          29,260          24,620          11,547          78,116
          Office expenses                               15,421           4,159           9,803           6,199          33,133
          Supplies                                       1,205             211          15,745          10,190          30,319
          Organization expenses                           --              --            14,238            --            14,181
                                                  ----------------------------------------------------------------------------------

          Total Expenses                               938,468         226,908         469,041         204,426       1,859,762
                                                  ----------------------------------------------------------------------------------

               Operating Loss                         (938,468)       (226,908)       (469,041)       (204,426)     (1,859,762)

OTHER INCOME (EXPENSES)
          Interest                                    (239,378)        (61,222)        (33,206)        (33,206)       (316,865)
                                                  ----------------------------------------------------------------------------------

          Income before income taxes                (1,177,846)       (288,130)       (502,247)       (237,632)     (2,176,627)

Provision for income taxes                                --              --              --              --              --
                                                  ----------------------------------------------------------------------------------

          NET INCOME (LOSS)                         (1,177,846)       (288,130)       (469,041)       (204,426)   $ (2,176,627)
                                                  ==================================================================================

Earnings Per Share (see Note 2)
Basic and diluted weighted average
 number of common stock outstanding                 25,926,739      26,361,249      16,012,574      16,310,073      20,639,206
                                                  ==================================================================================

Basic and diluted net loss per share              $      (0.05)   $      (0.01)   $      (0.03)   $      (0.01)   $      (0.11)
                                                  ==================================================================================


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

<PAGE>


                                                    WESTERN SIERRA MINING CORP.
                                                   (A Development Stage Company)
                                                   (Formerly Global Decs Corp.)
                                               Consolidated Statements of Cash Flows
                                 From February 25, 2003 (Inception) through September 30, 2003 and
                                 September 30, 2004 and for the Nine Months Ended September 30, 2004
                                                             Unaudited

                                                                                           From February 25,   From February 25,
                                                                          Nine Months      2003 (Inception)    2003 (Inception)
                                                                        Ended Sept. 30,    through Sept. 30,   through Sept. 30,
                                                                            2004               2004               2003
                                                                            ----               ----               ----
Cash flows from operating activities:
     Net loss                                                           $(1,177,846)       $(2,176,627)       $  (502,247)

Adjustments to reconcile net loss to net cash
 used in by operating activities:
          Depreciation and amortization                                      45,126             78,166             24,620
          Issuance of shares to founders for organization costs                --               14,238             14,238
          Issuance of shares for compensation and expenses                  259,200            431,708               --
          Issuance of shares for interest expense                              --               33,206             33,206
          Amortization of deferred interest                                 237,370            309,756               --
(Increase) decrease in assets:
               Other assets                                                    --               (5,352)              --
Increase (decrease) in liabilities:
               Accounts payable and accrued expenses                        172,094            265,674             69,642
                                                                        -----------        -----------        -----------
          Total adjustments                                                 713,790          1,127,396            141,706
                                                                        -----------        -----------        -----------

          Net cash used in operating activities                            (464,056)        (1,049,231)          (360,541)

Cash flows from investing activities:
     Purchases of property and equipment                                     (4,991)          (210,605)           (70,592)
     Cash paid for plant development costs                                 (286,886)          (691,234)          (294,461)
                                                                        -----------        -----------        -----------
           Net cash in investing activities                                (291,877)          (901,839)          (365,053)

Cash flows from financing activities:
     Issuance of stock for cash                                             414,815          1,374,465            764,379
     Payments on borrowings                                                 (18,520)           (18,769)              --
     Proceeds from borrowings                                               370,416            609,163               --
                                                                        -----------        -----------        -----------
          Net cash used in financing activities                             766,711          1,964,859            764,379
                                                                        -----------        -----------        -----------

Net increase in cash and cash equivalents                                    10,779             13,790             38,785

Cash and cash equivalents at beginning of period                              3,011               --                 --
                                                                        -----------        -----------        -----------

Cash and cash equivalents at end of period                              $    13,790        $    13,790        $    38,785
                                                                        ===========        ===========        ===========

Supplemental cash flow information:
-----------------------------------
Cash paid during the period for interest                                $     2,008        $     2,205        $      --
                                                                        ===========        ===========        ===========

Cash paid during the period for income taxes                            $      --          $      --          $      --
                                                                        ===========        ===========        ===========

Noncash investing and financing activities:
-------------------------------------------
Acquisition of vehicles and equipment by issuance of stock              $    20,848        $   124,281        $   103,433
Note issued for acquisition of equipment                                                   $     9,000        $      --
Issuance of stock for deferred interest                                 $      --          $   229,000        $      --


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

</TABLE>

<PAGE>


NOTE 1 - Organization and Basis of Presentation
         --------------------------------------

Western Sierra Mining Corp. ("Western Sierra", "the Company", "we" or
"us")(formerly Global Decs Corp.) was incorporated under the laws of the state
of Utah on August 19, 1907. The Company was formed to explore and develop mining
properties. Production on mining claims has never commenced. On December 1, 2003
Western Sierra Mining Corp. (formerly Global Decs Corp.) entered into a Share
Exchange Agreement with Western Sierra, Inc., whereby Western Sierra, Inc.
became a wholly owned subsidiary of Western Sierra Mining Corp. The agreement
provided for the exchange of 20,000,000 shares of the Company's common stock for
4,000,000 shares or 100% of the outstanding common stock of Western Sierra, Inc.

At the date of the exchange, we had 2,529,685 shares of common stock
outstanding. Therefore, the shareholders of Western Sierra, Inc. owned
approximately 88.8% of the stock of Western Sierra Mining Corp. after
consummation of the transaction. Accordingly, a change in control of the Company
occurred in connection with the share exchange and the acquisition was deemed a
"reverse acquisition" for accounting purposes. At the date of the acquisition,
Global Decs Corp. had no assets or liabilities. The reverse acquisition was
accounted for as a recapitalization of Western Sierra, Inc. and the
stockholders' equity was retroactively restated to reflect issuance of five
shares for each share of Western Sierra, Inc. outstanding. The financial
statements presented for periods prior to the Share Exchange are those of
Western Sierra, Inc. As a result of the Share Exchange Agreement, Western
Sierra, Inc. has become a wholly owned subsidiary of Western Sierra Mining Corp.

Western Sierra, Inc. was formed in February 2003 in the State of Oklahoma to
engage in gold and other precious mineral mining on a gold bearing placer
deposit located in the Sierra Occidental Mountains, in the state of Sonora,
Mexico. Our subsidiary, Minera Black Mountain S. A. de C. V. ("Black Mountain")
a Mexican corporation, was formed for the purpose of conducting mining and
business activity in Mexico. In November, 2003 we formalized a Joint Venture
Agreement with Minera La Escuadra, S. A. ("Escuadra") to process and market the
minerals in approximately 35,000 tons of ore that was previously extracted by
Escuadra from a mining property called El Picacho. Also in November 2003, we
entered into an Option Agreement with Emilio Acuna Peralta, the owner of
Escuadra for an exclusive seven month period to purchase the mining rights to a
mineral concession called Pirita, which is adjacent to the El Picacho. All of
the Company's mining activities are now being performed in Mexico. The Company
is a development stage enterprise.



NOTE 2 - Summary of Significant Accounting Policies
         ------------------------------------------

Principles of Consolidation
---------------------------

The consolidated financial statements include the accounts of Western Sierra
Mining Corp. and its wholly owned subsidiary, Western Sierra, Inc. Inter-company
balances or transactions, if any, are eliminated.

Cash and Cash Equivalents
-------------------------

The Company considers those short-term, highly liquid investments with original
maturities of three months or less as cash and cash equivalents.


                                     Page 3

<PAGE>


Mining, Milling and Other Property and Equipment
------------------------------------------------

Mining, milling and other property and equipment is reported at cost. It is the
Company's policy to capitalize costs incurred to improve and develop the mining
properties. General exploration costs and costs to maintain rights and leases
are expensed as incurred. Management periodically reviews the recoverability of
the capitalized mineral properties and mining equipment. Management takes into
consideration various information including, but not limited to, historical
production records taken from previous mine operations, results of exploration
activities conducted to date, estimated future prices and reports and opinions
of outside consultants. When it is determined that a project or property will be
abandoned or its carrying value has been impaired, a provision is made for any
expected loss on the project or property.

Depletion of mining improvements will be computed using the units of production
method. The Company has made no provision for depletion for the period from
February 25, 2003 (inception) to September 30, 2004 as production had not
commenced.

Provision is made for depreciation of office furniture fixtures and equipment,
machinery and equipment, and building. Depreciation is computed using the
straight-line method over the estimated useful lives of the related assets which
are 5 to 10 years.

Impairment of Long-Lived Assets
-------------------------------

In accordance with Statement of Financial Accounting Standards ("SFAS") 121,
"Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to
be Disposed of," the Company reviews its long-lived assets for impairments.
Impairment losses on long-lived assets are recognized when events or changes in
circumstances indicate that the undiscounted cash flows estimated to be
generated by such assets are less than their carrying value and, accordingly,
all or a portion of such carrying value may not be recoverable. Impairment
losses then are measured by comparing the fair value of assets to their carrying
amounts. The Company recognized no impairment loss since inception.

Revenue Recognition
-------------------

The Company has not generated any revenues through September 30, 2004. Revenues,
if any, will be recognized when the price is reasonably determinable, the
product has been delivered, title has been transferred to the customer and
collection of the sales price is reasonably assured.

Earnings Per Share
------------------

The weighted average number of shares used for computing earnings per share has
been restated to retroactively affect the five for one exchange of stock,
pursuant to the Share Exchange Agreement between Western Sierra Mining Corp. and
Western Sierra, Inc. effective December 1, 2003.

Foreign Currency Translation
----------------------------

All assets and liabilities of the Company's Mexican subsidiary are denominated
in US dollars. Amounts on the statement of operations are translated at the
average exchange rates during the year. Gains and losses arising from
translation of foreign currency are immaterial and are included in the
determination of net loss.


                                     Page 4

<PAGE>


Income Taxes
------------

The Company records deferred income taxes using the liability method as
prescribed under the provisions of SFAS No. 109. Under the liability method,
deferred tax assets and liabilities are recognized for the expected future tax
consequences of temporary differences between the financial statement and income
tax bases of the Company's assets and liabilities. An allowance is recorded,
based upon currently available information, when it is more likely than not that
any or all of the deferred tax assets will not be realized. The provision for
income taxes includes taxes currently payable, if any, plus the net change
during the year in deferred tax assets and liabilities recorded by the Company

Reclassifications
-----------------

Certain amounts from prior periods have been reclassified to conform with the
current period presentation.

Use of Estimates
----------------

 The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and the disclosures 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 these
estimates.

Environmental Remediation Costs
-------------------------------

Environmental remediation costs are accrued based on estimates of known
environmental remediation exposure. Such accruals are recorded even if
significant uncertainties exist over the ultimate cost of the remediation. It is
reasonably possible that the Company's estimates of reclamation liabilities, if
any, could change as a result of changes in regulations, extent of environmental
remediation required, means of reclamation or cost estimates. Ongoing
environmental compliance costs, including maintenance and monitoring costs, are
expensed as incurred. There were no environmental remediation costs accrued at
September 30, 2004.

Recently Issued Accounting Pronouncements

SFAS No. 149 "Amendment of Statement 133 on derivative instruments and hedging
activities". This statement amends and clarifies financial accounting and
reporting for derivative instruments embedded in other contracts (collectively
referred to as derivatives) and for hedging activities under SFAS 133,
"Accounting for derivative instruments and hedging activities".

SFAS No. 150 "Accounting for certain financial instruments with characteristics
of both liabilities and equity". This statement establishes standards for how an
issuer classifies and measures certain financial instruments with
characteristics of both liabilities and equity. The adoption of the above
standards did not have a material impact on the Company's financial position or
results of operations.

NOTE 3 - Going Concern
         -------------

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. This basis of accounting contemplates
the recovery of the Company's assets and the satisfaction of its liabilities in
the normal course of business. Through September 30, 2004, the Company had
incurred cumulative losses of $2,176,626 and negative working capital of
$771,446 as of September 30, 2004. The Company's successful transition from a

                                     Page 5

<PAGE>


development stage company to attaining profitable operations is dependent upon
obtaining financing adequate to fulfill its exploration activities, development
of its properties and achieving a level of revenues adequate to support the
Company's cost structure. Management's plan of operations anticipates that the
cash requirements for the next twelve months will be met by obtaining capital
contributions through the sale of its common stock and cash flows from
operations. There is no assurance that the company will be able to implement the
plan.


NOTE 4 - Stockholders' Equity

On December 1, 2003 we entered into a Share Exchange Agreement with Western
Sierra, Inc. whereby Western Sierra, Inc. became a wholly owned subsidiary of
Western Sierra Mining Corp. (formerly Global Decs Corp.). The agreement provided
for the exchange of 20,000,000 shares of the Company's common stock for
4,000,000 shares of common stock of Western Sierra, Inc. The shareholders of
Western Sierra, Inc. owned approximately 88.8% of the stock of Western Sierra
Mining Corp. after consummation of the transaction. The exchange was accounted
for as a reverse acquisition. Accordingly, the combination of the two companies
is recorded as a recapitalization of Western Sierra Inc., pursuant to which
Western Sierra, Inc. is treated as the continuing entity. In accordance with the
agreement, the board of directors of Western Sierra Mining Corp. authorized an
amendment to the Articles of Incorporation to change the name of the corporation
from Global Decs Corp. to Western Sierra Mining Corp. As a result of the Share
Exchange Agreement, Western Sierra, Inc. has become a wholly owned subsidiary of
Western Sierra Mining Corp.

At various stages in the Company's development we have issued shares of common
stock, valued at fair market value, for services or assets with a corresponding
charge to operations or property and equipment. During the period from inception
(February 25, 2003) to September 30, 2004, the following transactions were
recorded and reflect the retroactive restatement of the effect of the 5:1
exchange of shares pursuant to the Share Exchange Agreement between the Company
and Western Sierra, Inc.:

We issued 14,238,100 shares to founders for organization costs totaling $14,238.
We issued 7,019,325 shares for cash consideration totaling $1,374,465 of which
$29,400 was subscribed but not paid as of September 30, 2004. This total
includes the following items:

         On August 30, 2003, 500,915 shares were issued to two individuals in
         conversion of advances from them totaling $100,183 to common stock at a
         rate of one share for each $.20 advanced . An additional 166,030 shares
         of common stock, valued at $33,206, were issued to these individuals in
         payment of interest.


         In December , 2003, 647,500 shares were issued for cash subscriptions
         received on December 1, 2003. During the nine months ended September
         30, 2004, we sold 2,074,080 shares of stock for cash totaling $414,815.


We issued 621,405 shares for purchase of vehicles and equipment totaling
$124,281.
We issued 862,540 shares for employee compensation and expenses totaling
$172,508.
We issued 1,296,000 shares for director compensation totaling $259,200.
We issued 1,526,667 shares for prepaid interest totaling $305,333.


                                     Page 6

<PAGE>


For financial reporting purposes of the Company, the value of shares, other than
shares issued as founder's shares, is based on the most recent cash purchase
price as of the transaction date.


NOTE 5 - Joint Venture
         -------------

In November 2003, Black Mountain our Mexican subsidiary, entered into a joint
venture agreement with Escuadra whereby Black Mountain was granted the exclusive
right to process and market minerals from approximately 35,000 tons of ore
previously extracted from a mining property owned by Escuadra called the El
Picacho.

The agreement provides that Escuadra will be responsible for:
         Grinding and crushing the ore
         Hauling the ore to the plant
         Disposing of the tailings

The agreement provides that Black Mountain will be responsible for:

         Design and completion of the processing system
         Paying Escuadra $5.00 per ton of ore processed
         Processing the ore through the plant
         Transportation of the final product
         Marketing of the final product

Proceeds from sale of the minerals will be split evenly between Escuadra and
Black Mountain after deduction of the following expenses:

         Hauling costs of the ore to the plant
         Processing of the ore by Escuadra to grind and crush
         Processing costs through the Black Mountain plant

The agreement further provides that additional amounts of ore may be considered
for processing on the same basis. The agreement may be terminated by Black
Mountain if we determine that there are insufficient gold resources to support
the processing expenses.

NOTE 6 - Option To Acquire Mining Property
         ---------------------------------

In November 2003 we formalized an agreement with Emilio Acuna Peralta, the owner
of Escuadra, for an exclusive option, for a seven month period, to purchase a
mining concession called Pirita, which is adjacent to the El Picacho. The
agreement requires us to pay $30,000 for the option which was expensed as
exploration costs in 2003. The agreement allows us full access to the concession
for exploration activities during its term and provides for a purchase price of
$1,000,000 for the mining rights concession.

In June, 2004, the Company entered into a verbal agreement with the owner of the
Pirita concession to extend the exclusive option on a month-to-month basis. In
September, 2004, the Company decided to discontinue its evaluation and exclusive
option in order to focus on bringing the El Picacho operation into production.


                                     Page 7
<PAGE>


NOTE 7  -   Mining, Milling and Other Property and Equipment
            ------------------------------------------------

Property and equipment at September 30, 2004 consists of the following:

             Mining equipment                           $ 49,337
             Shop tools and equipment                     49,298
             Office equipment                              3,597
             Vehicles                                    113,284
             Airplane                                    108,250
             Picacho plant development costs             673,573
                                                        --------
                                                         997,339
             Less: Accumulated depreciation      (78,167)
                                                --------

                                                        $919,172
                                                        ========


NOTE 8 - Related Party Transactions

In June, 2003, the Company acquired an RV to be used as a field office from the
Company's Chairman and CEO in exchange for 37,500 shares of common stock and the
assumption of $9,000 of debt payable to a bank. In November, 2003, the Company
issued 95,000 shares of common stock to the Company's Chairman and CEO for
expenses of $19,000 which he incurred on behalf of the Company and 488,540
shares of common stock for services and expenses totaling $97,708.

In June, 2003, the Company issued 227,165 shares of common stock to a
shareholder in exchange for equipment totaling $45,433.

In September, 2003, the Company issued 250,500 shares of common stock to a
shareholder in exchange for vehicles and equipment amounting to $50,100

In November, 2003, the Company issued 200,000 shares of common stock to the
Company's CFO and director for services totaling $40,000.

In November, 2003, the Company issued 75,000 shares of common stock to the
Company's COO and director in exchange for services totaling $15,000.

During the period from January 1, 2004 through September 30, 2004 we received
advances of $129,000, $25,000, $5,234, $48,750, $77,232, $14,234 and $1,200
totaling $300,416 from five shareholders. We repaid $13,288 of these loans. The
loans are payable at maturity, one year from the date of issuance and are
non-interest bearing.

On June 1, 2004, the Company issued a total of 1,296,000 shares of its common
stock in lieu of cash compensation to eight board members and one advisor.


                                     Page 8

<PAGE>


NOTE 9 - Notes Payable

Notes payable to shareholders, unsecured, due
 October 23 - December 15, 2004,
interest paid by issuance of 1,526,667
shares of the Company's common stock                                 $229,000

Note payable to bank, collateralized by RV, 7%
interest rate, payable in monthly installments
of $249, maturing December , 2006                                       6,758

Note payable to bank, collateralized by airplane,
6.9% interest rate, payable in 59 monthly
installments of $808 and a final
Single payment of $41,881 due on February 25, 2009                     67,009
                                                                     --------

                                                                      302,767

Less: Current portion                                                (237,784)
                                                                     --------

Long-Term Debt                                                       $ 64,983
                                                                     ========

Maturities of long-term debt are as follows:

                        2005               $ 8,784
                        2006                 8,784
                        2007                 5,796
                        2008                 5,796
                        2009                35,823
                                           -------

                       Total               $64,983
                                           =======

During the period from October 23, to December 15, 2003, we received a total of
$229,000 in loan proceeds from nine individuals. The loans are payable at
maturity one year from the date of issuance. In lieu of interest, pursuant to
the note agreements we agreed to issue 1,526,667 shares of common stock to the
nine individuals at a rate of one share for each $.15 loaned to us. These
shares, valued at $305,333, are considered interest on the loans. The
unamortized amount is recorded as deferred interest in the accompanying balance
sheets. The interest expense will be recognized over the twelve month period
corresponding to the due dates of the loans. Amortization totaled $237,369 for
the nine months ended September 30, 2004.

NOTE 10 - Income Taxes
          ------------

No provision was made for income taxes since we have incurred an operating loss
from inception. At September 30, 2004, we have incurred losses for federal
income tax purposes of approximately $1,744,918. Differences between financial
statement and tax losses consist primarily of the reduction of amounts recorded
for non-cash compensation and depreciation. Net operating losses may be used to
reduce taxable income through the year 2023.

We have a deferred tax asset of $523,475 at September 30, 2004 relating to our
net operating losses. We recognized a valuation allowance of 100% for the net
deferred tax asset of $523,475.


                                     Page 9

<PAGE>


NOTE 11 - Subsequent Events
          -----------------

During the period from October 1, 2004 to November 15, 2004 we issued 820,000
shares of common stock for cash totaling $164,000. We also had eight loans from
shareholders totaling $179,000, mature and become due. We have made partial
payments totaling $40,000 on these notes. The Company is currently working to
satisfy these obligations subject to the approval of each individual note
holder.


                                    Page 10
<PAGE>


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


This report contains forward-looking statements that involve risks and
uncertainties, including statements regarding our plans, objectives, goals,
strategies and financial performance. Our actual results could differ materially
from the results anticipated in these forward-looking statements as a result of
factors set forth under "Management's Discussion and Analysis of Financial
Condition and Results of Operations- Cautionary Statement for forward-Looking
Information" and elsewhere in this report. Unless the context otherwise
requires, "Western", "the Company", "we" "our" and "us" refer to Western Sierra
Mining Corp.

Results of Operations
---------------------

The Picacho Joint Venture

In November 2003, Black Mountain our 100% owned Mexican subsidiary, entered into
a joint venture agreement with Minera La Escuadra S.A. De C.V. whereby Black
Mountain Mining was granted the exclusive right to process and market minerals
from approximately 35,000 tons of ore previously extracted from a mining
property owned by Minera La Escuadra called the El Picacho. We will split the
expenses and the profits (if any) 50%/50% the Minera La Escuadra (Escuadra). Our
responsibility to the J-V is to construct a free gold recovery circuit and
operate this recovery plant in conjunction with the on-going operation of the
Picacho mine. We have spent a total of $673,573 in plant development costs as of
September 30th, 2004

The agreement further provides that additional amounts of ore may be considered
for processing on the same basis. The agreement may be terminated by Black
Mountain if we determine that there are insufficient gold resources to support
the processing expenses.

Further, we have agreed to advance Escuadra the amounts of hauling and crushing
the ore estimated to be a total of $22.00 per ton, at the time of processing
through the Black Mountain plant. The advances are to be repaid to us from the
proceeds from sale of the minerals received.

We have completed the construction phase of the Picacho processing facility and
the plant is now operating on an interim and testing basis prior to entering a
full production mode. The first portion (3,500 tons) of the material to be
process has been moved from the mine site to the processing plant. Production
has been delayed due to the operational status of the primary processing plant
at the Picacho mine and the continued rainy season.

We are working closely with the Escuadra Mining Company to make the necessary
modifications to their crushing plant so as to be in a position to process our
contracted material immediately after the rainy season has ended. We also
continue to pursue other materials that may be run through the Picacho plant
that are not subject the dampness stemming from the rainy period including those
that may be processed directly from the interior of the Picacho mine. Necessary
modifications to the original design of the water gravity plant have been
engineered and made to allow the original placer design to process the silica
bearing gold currently being processed by Minera Escuadra.

The Pirita Concession

In November 2003 we formalized an agreement with Emilio Acuna Peralta, the owner
of Escuadra, for an exclusive option, for a seven-month period, to purchase a
mining concession called Pirita, which is adjacent to the El Picacho. The
agreement required us to pay $30,000 for the option, which is expensed as
exploration costs in the accompanying statement of operations. The agreement


                                    Page 11

<PAGE>


allowed us full access to the concession for exploration activities during its
term and provided for a purchase price of $1,000,000 for the mining rights
concession.

We have completed our geological evaluation of the Parita and have concluded
that insufficient commercial reserves are located within the confines of the
production area and have agreed to terminate our option to acquire the property.
We continue to work with the current owners to assist them in the development of
the property including using our water gravity recovery plant at the Picacho
mine to perform large scale testing of the property.

To date, we have no producing properties. We have initiated a program to define
other sources of material that may be available in the region that would lend
themselves to processing at the Picacho Plant. That investigation is now also
complete and we believe that we should use all available operating capital to
concentrate on the long-term production of material available at the Picacho
mine. Negotiations are on going to insure a long term supply contract for the
gravity separation plant. The Company believes that it will have an agreement to
process these materials prior to completing the processing of the 35,000 tons of
ore now under contract with Minera Escuadra.

Need For Additional Financing. The Company has very limited funds, and such
funds may not be adequate to complete our joint-venture contract mining project,
nor to develop any additional concession that we may be able to acquire. We plan
to use the cash flow from the contract mining to pay a portion of the incurred
debt to construct the facility and to ensure the development of the Pirita. In
the event there is any delay in the operation of the plant or for any reason it
does not provide the income expected, we would need to seek outside capital to
complete the project or to develop the Pirita. Even with the best possible
outcome at the Picacho, the ultimate success of the Company may depend upon our
ability to raise additional capital. The Company has not investigated the
availability, source, or terms that might govern the acquisition of additional
capital and will not do so until we can determines a need for additional
financing. If additional capital is needed, there is no assurance that funds
will be available from any source or, if available, that they can be obtained on
terms acceptable to the Company. If not available, the Company's operations will
be limited to those that can be financed with its modest capital.

 Operations in Mexico. We as do many other "foreign" companies, operate in
Mexico through our 100% owned Mexican corporation, Black Mountain Mining. The
management of Black Mountain is controlled from our Company via the Board of
Directors. Mr. C.B. Johnson II has been appointed the Administrador Unico.

Revenues.
---------

We generated no revenues from mining operations during the quarter ended
September 30th, 2004.

Cost and Expenses.
------------------

     We have expended a total of $288,130 during the period of which $108,382
were non-cash related leaving cash cost of $179,748 as compared to $270,103 for
the previous period. The non-cash items consisted of $29,260 in depreciation and
$79,123 in amortization of deferred interest.

                                    Page 12

<PAGE>


Net Income (Loss).
------------------

     Our net loss for the period ended September 30th, 2004 was $288,130 of
which $108,382 was non-cash related leaving cash cost of $179,748 as compared to
$270,103 for the previous period. The non-cash items were primarily amortization
of accrued interest and depreciation.

     As of September 30th , 2004, we had negative working capital of
approximately $771,445.

     We have expended a total of $608,428 during the period of which $338,325
were non-cash related leaving cash cost of $270,103 as compared to $281,288 for
the previous period. The non-cash items were primarily accrued interest,
depreciation and restricted stock issued to nine persons in lieu of compensation

     There is no assurance whatsoever that we will generate any operating
revenues during the forth quarter of 2004 or that any of our proposed plans to
raise capital and otherwise fund operations will prove successful. Our inability
to obtain sufficient funding will delay our planned operations or, possibly,
force us to go out of business.

General and Administrative Expenses

     During the quarter ended September 30th , 2004 we expended $104,714 down
23% from the first quarter of $137,292 for general and administrative costs.

Litigation

     The Company is not subject to any pending litigation and has no indication
of any disputes arising from our current operations.

Off-Balance Sheet Arrangements

     We do not have any transactions, agreements or other contractual
arrangements that constitute off-balance sheet arrangements.


                                    Page 13

<PAGE>


ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK


Cautionary Statement for Forward Looking Information

Some information contained in or incorporated by reference into this report on
Form 10-KSB may contain "forward-looking statements," as defined in Section 21 E
of the Securities and Exchange Act of 1934. These statements include comments
regarding exploration and mine development and construction plans, costs, grade,
production and recovery rates, permitting, financing needs, the availability of
financing on acceptable terms or other sources of funding, and the timing of
additional tests, feasibility studies and environmental permitting. The use of
any of the words "anticipate," "continue," "estimate," "expect," "may," "will,
"project," "should," "believe" and similar expressions are intended to identify
uncertainties. We believe the expectations reflected in those forward-looking
statements are reasonable. However, we cannot assure you that these expectations
will prove to be correct. Our actual results could differ materially from those
anticipated in these forward-looking statements as a result of the risk factors
set forth below and other factors set forth in, including the section "Issues
and Uncertainties" below, or incorporated by reference into, this report.

Our forward-looking statements are based upon our current expectations and
various assumptions. Our expectations, beliefs and projections are expressed in
good faith and we believe there is a reasonable basis for them, including
without limitation, management's examination of historical operating trends,
data contained in our records and other data available from third parties.
However, we cannot assure you that management's expectations, beliefs and
projections will result or be achieved or accomplished. Our forward-looking
statements apply only as of the date made. Except as required by law, we
undertake no obligation to publicly update or revise forward-looking statements
which may be made to reflect events or circumstances after the date made or to
reflect the occurrence of unanticipated events.

There are a number of risks and uncertainties that could cause actual results to
differ materially from those set forth herin contemplated by or underlying the
forward-looking statements contained in this report. These risks include, but
are not limited to, dependence on a single mining project, our need for
financing, imprecision of estimates such as (1) estimates of the amount of gold
contained in the 35,000 tons, (2) our ability to extract any amount of the free
gold or the gold contained within the black sands through the completed water
driven gravity separation plant, and (3) the cost associated with the final
smelting and refining process, uncertainty of government subsidies, volatility
of gold prices, currency fluctuations, international political instability, our
significant indebtedness, risks associated with mining activities, risks of
development in foreign countries, environmental and other laws and regulations,
competition, our reliance upon key executives. In addition, the Company has no
operating experience with the gravity separation plant as designed and cannot
predict with specific accuracy the efficiency of gold recovery, assuming there
is gold present in the material that is under contract, until reasonable levels
of continous production have been achieved. Each of these risks and certain
other uncertainties are discussed in more detail in our Annual Report on For
10-KSB for the year ended December 31, 2003. There may also be other factors,
including those discussed elsewhere in the report that may cause our actual
results to differ materially from the forward-looking statements. Any
forward-looking statements made by or on our behalf should be considered in
light of these factors.

Many of those factors are beyond our ability to control or predict. You should
not unduly rely on these forward-looking statements. These statements speak only
as of the date of this report on Form 10-KSB. Except as required by law, we are
not obligated to publicly release any revisions to these forward-looking
statements to reflect future events or developments. All subsequent written and


                                    Page 14

<PAGE>


oral forward-looking statements attributable to our Company and persons acting
on our behalf are qualified in their entirety by the cautionary statements
contained in this section and elsewhere in this report and on Form 10-KSB.

Gold Price Risk

     The results of our operations from residual gold production at the Picacho
Mine are affected significantly by the market price of gold. Gold prices are
influenced by numerous factors over which we have no control, including
expectations with respect to the rate of inflation, the relative strength of the
U.S. dollar and other currencies, interest rates, global or regional political
or economic crises, demand for gold for jewelry and industrial products and
sales by holders and products of gold in response to these factors.

Foreign Currency Exchange Rate Risk

     A significant portion of our activity is located in Mexico. Our future
profitability could be impacted by fluctuations in foreign currencies relative
to the U.S. dollar. We have not entered into any foreign currency contracts or
other derivatives to establish a foreign currency protection program.


ITEM 4.  CONTROLS AND PROCEDURES

 There were no significant changes in the Company's internal controls or in
other factors that could significantly affect these controls subsequent to the
evaluation date. Michael Chaffee, our Chief Executive Officer and Dennis Atkins,
our Chief Financial Officer, have conducted an evaluation of the effectiveness
of disclosure controls and procedures pursuant to Exchange Act Rule 13a-14.
Based on that evaluation, taking into account our limited resources and current
business operations, they concluded that the disclosure controls and procedures
are effective in ensuring that all material information required to be filed in
this annual report has been made known to them in a timely fashion. There have
been no significant changes in internal controls, or in other factors that could
significantly affect internal controls, subsequent to the date they completed
their evaluation.




                           PART II. OTHER INFORMATION


ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

     There were no maters submitted to a vote of the security holders during the
period ending September 30th, 2004.


                                    Page 15


<PAGE>


ITEM 6.  EXHIBITS AND REPORTS OF FORM 8-K

a. List of Exhibits

Exhibit No.                 Description
-----------                 -----------

   31        Certification under Section 302 of the Sarbanes-Oxley Act of 2002

   32        Certification under Section 906 of the Sarbanes-Oxley Act of 2002


No reports on Form 8-K were filed by the Company during the quarter ending
September 30, 2004


SIGNATURES

     In accordance with Section 13 or 15(d) 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.



                                   WESTERN SIERRA MINING CORP



                                   By:  /s/  Michael M. Chaffee
                                        -------------------------------------
                                        Michael M. Chaffee
                                        President and Chief Executive Officer

                                        Dated November 15th, 2004


                                    Page 16