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, 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 March 31st, 2004 there were 25,389,762 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 normal included in
financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant
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 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
                                                        March 31,     December 31,
                                                           2004           2003
                                                       -----------    -----------
<S>                                                    <C>            <C>
CURRENT ASSETS
     Cash and cash equivalents                         $    12,041    $     3,011
     Other assets                                            5,352          5,352
                                                       -----------    -----------
          Total  current assets                             17,393          8,363

PROPERTY AND EQUIPMENT, net                                791,612        651,323
                                                       -----------    -----------


          Total Assets                                 $   809,005    $   659,686
                                                       ===========    ===========


                      LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     Accounts payable                                  $    26,732    $    24,601
     Accrued expenses                                       68,979         68,979
     Loans from shareholders                               229,000        229,000
     Advances from shareholders                            159,234           --
     Current maturities of notes payable                     3,000          3,000
                                                       -----------    -----------
          Total  current liabilities                       486,945        325,580

NOTES PAYABLE                                               75,004          5,751


STOCKHOLDERS' EQUITY
    Common stock - par value $.001
    100,000,000 shares authorized
    25,389,762 shares issued and outstanding                25,389         24,785
    Paid-in capital                                      1,713,244      1,592,983
   Deferred interest                                      (182,108)      (261,232)
    Subscriptions receivable                               (29,400)       (29,400)
    Deficit accumulated during the development stage    (1,280,069)      (998,781)
                                                       -----------    -----------
          Total  stockholders' equity                      247,056        328,355
                                                       -----------    -----------


          Total Liabilities and Stockholders' Equity   $   809,005    $   659,686
                                                       ===========    ===========

                     The accompanying notes are an integral
                       part of these financial statements

                                      Page 3
</TABLE>

<PAGE>
<TABLE>
<CAPTION>


                                            WESTERN SIERRA MINING CORP.
                                           (A Development Stage Company)
                                           (Formerly Global Decs Corp.)
                                  Consolidated Statement of Stockholders' Equity
                            From February 25, 2003 (Inception) through March 31, 2004
                                                     Unaudited



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

<S>                                                          <C>          <C>           <C>             <C>
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)                  --            --            --             --

Reverse acquisition of Western Sierra, Inc.                   2,529,685         2,530        (2,530)          --

Cash received for subscriptions ($.20/share)                    647,500           647       128,853           --

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 ($.20/share)                         604,330           604       120,261           --

Amortization of deferred interest                                  --            --            --             --

Net loss for period                                                --            --            --         (281,288)
                                                            -----------   -----------   -----------    -----------

Balance, March 31, 2004                                      25,389,762   $    25,389   $ 1,713,244    $(1,280,069)
                                                            ===========   ===========   ===========    ===========

                                                        Page 4
</TABLE>

<PAGE>
<TABLE>
<CAPTION>


                                             WESTERN SIERRA MINING CORP.
                                            (A Development Stage Company)
                                            (Formerly Global Decs Corp.)
                                   Consolidated Statement of Stockholders' Equity
                             From February 25, 2003 (Inception) through March 31, 2004
                                                      Unaudited
                                                     (CONTINUED)



                                                                Stock
                                                                To be      Subscription     Deferred
                                                               Issued       Receivable      Interest        Total
                                                             ----------    -----------    -----------    -----------
<S>                                                          <C>           <C>            <c>            <c>
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           --             --      $   129,500

Reverse acquisition of Western Sierra, Inc.                        --             --             --      $      --

Cash received for subscriptions ($.20/share)                   (129,500)          --             --      $      --

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           --

Net loss for period                                                --             --             --      $  (998,781)
                                                            -----------    -----------    -----------    -----------

Balance, December 31, 2003                                         --          (29,400)      (261,232)   $   328,355

Issuance of stock for cash ($.20/share)                            --             --             --      $   120,865

Amortization of deferred interest                                  --             --           79,124           --

Net loss for period                                                --             --             --      $  (281,288)

Balance, March 31, 2004                                     $      --      $   (29,400)   $  (182,108)   $   247,056
                                                            ===========    ===========    ===========    ===========


                                       The accompanying notes are an integral
                                         part of these financial statements

                                                   Page 4(Con't)

</TABLE>

<PAGE>
<TABLE>
<CAPTION>


                                           WESTERN SIERRA MINING CORP.
                                          (A Development Stage Company)
                                          (Formerly Global Decs Corp.)
                                      Consolidated Statements of Operations
                            From February 25, 2003 (Inception) through March 31, 2004
                        and for the Three Months Ended March 31, 2004 and the Period from
                                 February 25, 2003 (Inception) to March 31, 2003
                                                    Unaudited



                                                                         From February 25,    From February 25,
                                                      Three Months       2003 (Inception)     2003 (Inception)
                                                     Ended March 31,     through March 31,    through March 31,
                                                          2004                 2003                 2004
                                                          ----                 ----                 ----
<S>                                                   <C>                  <C>                  <C>
REVENUES                                              $       --           $       --           $       --
                                                      ------------         ------------         ------------

OPERATING COSTS AND EXPENSES
          Salaries and wages                                47,429               54,450              542,378
          Employee expenses                                 22,167               16,941               52,500
          Exploration expenses                              11,467               55,055              101,853
          Legal and professional                            76,429                  500              123,026
          Travel                                             1,374                 --                 64,298
          Equipment, plane and vehicle expenses              5,085                 --                 48,368
          Rent                                               5,342                1,900               25,690
          Insurance                                          3,241                 --                 11,866
          Interest                                          13,712                 --                 91,217
          Licenses,permits, fees                               422                 --                 30,274
          Depreciation                                       7,933                 --                 40,923
          Office expenses                                    6,435                5,333               24,147
          Supplies                                           1,129                 --                 30,243
          Organization expenses                               --                   --                 14,181
                                                      ------------         ------------         ------------

          Total Expenses                                   202,165              134,179            1,200,964
                                                      ------------         ------------         ------------

               Operating Loss                             (202,165)            (134,179)          (1,200,964)


OTHER INCOME (EXPENSES)
          Interest                                         (79,123)                   0              (79,105)
                                                      ------------         ------------         ------------
          Income before income taxes                      (281,288)            (134,179)          (1,280,069)

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

          NET INCOME (LOSS)                               (281,288)            (134,179)        $ (1,280,069)
                                                      ============         ============         ============

Earnings Per Share (see Note 2)
Basic and diluted weighted average number of common
     stock outstanding                                  25,291,209           14,535,600           17,832,971
                                                      ============         ============         ============

Basic and diluted net loss per share                  $      (0.01)        $      (0.01)        $      (0.07)
                                                      ============         ============         ============


                                     The accompanying notes are an integral
                                       part of these financial statements

                                                     Page 5

</TABLE>

<PAGE>
<TABLE>
<CAPTION>

                                                 WESTERN SIERRA MINING CORP.
                                               (A Development Stage Company)
                                               (Formerly Global Decs Corp.)
                                           Consolidated Statements of Cash Flows
                                 From February 25, 2003 (Inception) through March 31, 2004
                             and for the Three Months Ended March 31, 2004 and the Period from
                                      February 25, 2003 (Inception) to March 31, 2003
                                                         Unaudited

                                                                                        From February 25,
                                                                   Three Months         2003 (Inception)
                                                                  Ended March 31,       through March 31,
                                                                       2004                   2004
                                                                       ----                   ----
<S>                                                                <C>                    <C>
Cash flows from operating activities:
      Net loss                                                     $  (281,288)           $(1,280,069)

Adjustments to reconcile net loss to net cash
      provided by operating activities:
           Depreciation and amortization                                 7,933                 85,074
           Issuance of shares to founders for organization costs          --                   14,238
           Issuance of shares for compensation and expenses               --                  172,508
           Issuance of shares for interest expense                        --                   33,206
           Amortization of deferred interest                            79,123                 79,123
(Increase) decrease in assets:
           Other assets                                                   --                   (5,352)
Increase (decrease) in liabilities:
           Accounts payable and accrued expenses                         2,131                 95,711

                                                                   -----------            -----------
          Total adjustments                                             89,187                474,508
                                                                   -----------            -----------

          Net cash used by operating activities                       (192,101)              (805,561)

Cash flows from investing activities:
      Purchases of property and equipment                               (4,991)              (210,605)
      Cash paid for plant development costs                           (143,231)              (509,547)
                                                                   -----------            -----------
           Net cash used by investing activities                      (148,222)              (720,152)

Cash flows from financing activities:
      Issuance of stock for cash                                       120,866              1,080,516
      Payments on borrowings                                               749                    500
      Proceeds from borrowings                                         227,738                456,738
                                                                   -----------            -----------
          Net cash provided by financing activities                    349,353              1,537,754
                                                                   -----------            -----------

Net increase in cash and cash equivalents                                9,030                 12,041

Cash and cash equivalents at beginning of period                         3,011                   --
                                                                   -----------            -----------
Cash and cash equivalents at end of period                         $    12,041            $    12,041
                                                                   ===========            ===========
Supplemental cash flow information:
-----------------------------------
Cash paid during the period for interest                           $      --              $       197
                                                                   ===========            ===========

Cash paid during the period for income taxes                       $      --              $      --
                                                                   ===========            ===========
Noncash investing and financing activities:
-------------------------------------------
Acquisition of vehicles and equipment by issuance of stock         $      --              $   103,433
Note issued for acquisition of equipment                           $      --              $     9,000
Issuance of stock for prepaid interest                             $      --              $   229,000


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

                                                          Page 6

</TABLE>

<PAGE>



                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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.

                                     Page 7

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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.


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 March 31, 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

                                     Page 8

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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 at March 31, 2004.

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

The Company has not generated any revenues through March 31, 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.

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.

                                     Page 9

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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
March 31, 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 Company believes that the
above standards would not have a material impact on its financial position,
results of operations or cash flows.

                                     Page 10

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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 March 31, 2004, the Company had incurred
cumulative losses of $1,280,069 and negative working capital of $469,552 as of
March 31, 2004. The Company's successful transition from a 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 recapitaliztion 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 March 31, 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 4,297,745 shares for cash consideration totaling $859,550 of which
$29,400 was subscribed but not paid as of March 31, 2004.

                                     Page 11

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


We issued 517,165 shares for purchase of vehicles and equipment totaling
$103,433.
We issued 862,540 shares for employee compensation and expenses totaling
$172,508.
We issued 1,526,667 shares for prepaid interest totaling $305,333.
On March 12, 2003 two individuals advanced us a total of $100,183. These
advances were converted to common stock on August 30, 2003 at a rate of one
share for each $.20 advanced to us for a total of 500,915 shares. We also issued
an additional 166,030 shares in payment of interest on the advances valued at
$33,206.
On December 1, 2003 we received cash of $129,500 for 647,500 shares purchased on
subscription.

During the quarter ended March 31, 2004 we sold 604,330 shares of stock for
$120,865.

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

                                     Page 12

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 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.

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 is expensed as
exploration costs in the accompanying statement of operations. 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.

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

Property and equipment at March 31, 2004 consists of the following:

                  Mining equipment                   $ 50,839
                  Shop tools and equipment             49,298
                  Office equipment                      3,597
                  Vehicles                            111,054
                  Airplane                            108,250
                  Picacho plant development costs     509,547
                                                     --------
                                                      832,585
                  Less: Accumulated depreciation      (40,973)
                                                     --------
                                                     $791,612
                                                     ========


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.

                                     Page 13

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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 March 31, 2004 we received
$129,000, $25,000 and $5,234, totaling $159,234, in advances from three
shareholders. The loans are payable at maturity, one year from the date of
issuance and are non interest bearing.

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                                                  8,004

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                       70,000
                                                                         ------
                                                                        307,004

Less: Current portion                                                  (232,000)
                                                                     ----------

Long-Term Debt                                                       $   75,004
                                                                     ==========

Maturities of long-term debt are as follows:

     2005                                      $ 3,000
     2006                                        2,004
     2009                                       70,000
                                                ------

     Total                                     $75,004
                                               =======

                                    Page 14

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2004


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 $79,123 for
the three months ended March 31, 2004.

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

No provision was made for income taxes since we have incurred an operating loss
from inception. At March 31, 2004, we have incurred losses for federal income
tax purposes of approximately $1,107,561. 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 $332,268 at March 31, 2004 relating to our net
operating losses. We recognized a valuation allowance of 100% for the net
deferred tax asset of $332,268.

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

During the period from April 1, 2004 to May 10, 2004 we issued 261,500 shares of
common stock for cash of $52,300. We received $98,570 in advances from two
shareholders. The advances are payable at maturity, one year from the date of
issuance and are non-interest bearing.

                                    Page 15

<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 Mexican subsidiary, entered into a joint
venture agreement with Escuadra 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,
S.A. de C.V. called the El Picacho. We will split the expenses and the profits
(if any) 50%/50% the Minera La 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 $509,547 in plant development costs.

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 $17.00 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. We anticipate
brining the plant on-line (production) during the second quarter of 2004. Data
being collected on the concentrates produced from the plant have been sent to
our lab for evaluation. The results of these data will help set the operating
parameters and provide information that will allow us to better predict the
values of minerals that may be extracted from the operation.


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

                                    Page 16

<PAGE>


agreement requires us to pay $30,000 for the option which is expensed as
exploration costs in the accompanying statement of operations. 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.

The Pirita concession is located near the city of Bacoachi, Sonora, Mexico. We
are now evaluating the property and all efforts therein are in the development
stage. We are seeking to identify any commercially viable minerals that may be
present on the concession.

The term of the option is for seven months or until June 5th, 2004. At that time
under the present option agreement, we will need to pay an additional one
million dollars ($1,000,000) to complete the acquisition. How the one million
dollars is to be paid is subject to a formal agreement between our company and
Mr. Acuna.

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.

To date, we have no producing properties. As a result, we have no current source
of operating revenue and we have historically operated and continue to operate
at a loss. Our ultimate success will depend on our ability to generate profits
from our properties. Our viability is largely dependent on the successful
commercial development of the Picacho project.

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. All
of the outstanding shares of Black Mountain have been issued to our company.

Revenues.
--------

We generated no revenues from mining operations during the quarter ended March
31, 2004.

                                    Page 17

<PAGE>


Costs and Expenses.
------------------

     We have expended a total of $281,288 for costs and expenses during the
period ended March 31, 2004

Net Income.
----------

Our net loss for the period ended March 31, 2004 was $281,288.

     As of March 31, 2004, we had negative working capital of approximately
$469,552.

There is no assurance whatsoever that we will generate any operating revenues
during the second 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 period ended March 31, 2004 we expended $116,191 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.


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

                                    Page 18

<PAGE>


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 in, 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, potential delays in development of the Pirita project, imprecision of
estimates, 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. 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
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 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.

                                    Page 19

<PAGE>


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.

                                    Page 20

<PAGE>


                           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 March 31, 2004.

ITEM 6.  EXHIBITS AND REPORTS OF FORM 8-K

     a.  Exhibits

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

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

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

     b.   No reports on Form 8-K were filed by the Company during the quarter
          ending March 31, 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 May 5th, 2004

                                    Page 21