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 June 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 June 30th, 2004 there were 26,497,512 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 and the six-month period ending June 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.


                                       2

<PAGE>
<TABLE>
<CAPTION>


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


                                     ASSETS
                                                         June 30,    December 31,
                                                           2004           2003
                                                       -----------   ------------
<S>                                                   <C>             <C>
CURRENT ASSETS
     Cash and cash equivalents                         $    93,088    $     3,011
     Other assets                                            5,352          5,352
                                                       -----------    -----------
          Total  current assets                             98,440          8,363

PROPERTY AND EQUIPMENT, net                                879,609        651,323
                                                       -----------    -----------


          Total Assets                                 $   978,049    $   659,686
                                                       ===========    ===========


                      LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     Accounts payable                                  $    24,658    $    24,601
     Accrued expenses                                      150,157         68,979
     Loans from shareholders                               229,000        229,000
     Advances from shareholders                            283,128           --
     Current maturities of notes payable                     8,724          3,000
                                                       -----------    -----------
          Total  current liabilities                       695,667        325,580

NOTES PAYABLE                                               64,032          5,751


STOCKHOLDERS' EQUITY
    Common stock - par value $.001
    100,000,000 shares authorized
    27,892,752 shares issued and outstanding                27,893         24,785
    Paid-in capital                                      2,211,338      1,592,983
   Deferred interest                                      (102,984)      (261,232)
    Subscriptions receivable                               (29,400)       (29,400)
    Deficit accumulated during the development stage    (1,888,497)      (998,781)
                                                       -----------    -----------
          Total  stockholders' equity                      218,350        328,355
                                                       -----------    -----------

          Total Liabilities and Stockholders' Equity   $   978,049    $   659,686
                                                       ===========    ===========

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

                                       3

<PAGE>


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


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

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, 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 vehicle and equipment
 ($.20/share)                                                      104,240                104             20,744

Issuance of stock for compensation and
 consulting ($.20/share)                                         1,296,000              1,297            257,903

Amortization of deferred interest

Net loss for period                                                                                                        (889,716)
                                                              ------------       ------------       ------------       ------------

Balance, June 30, 2004                                          27,892,752       $     27,893       $  2,211,338       $ (1,888,497)
                                                              ============       ============       ============       ============
                                                                                                                          Continued
                                                              4
<PAGE>


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


                                                                   Stock
                                                                   To be          Subscription        Deferred
                                                                   Issued          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                                          $    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      $     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                                                                              $    220,550
 - June 30, 2004 ($.20/share)

Issuance of stock for vehicle and equipment ($.20/share)                                                               $     20,848

Issuance of stock for compensation and consulting ($.20/share)                                                         $    259,200

Amortization of deferred interest                                                                         158,248      $    158,248

Net loss for period                                                                                                    $   (889,716)
                                                                 ------------     ------------       ------------      ------------

Balance, June 30, 2004                                           $      --        $    (29,400)      $   (102,984)     $    218,350
                                                                 ============     ============       ============      ============

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

                                                                  4a.

<PAGE>


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

REVENUES                                            $       --      $       --      $       --      $       --      $       --
                                                    ------------    ------------    ------------    ------------    ------------

OPERATING COSTS AND EXPENSES
          Salaries and wages                             397,523         350,094          98,893          44,443         892,472
          Employee expenses                               95,054          72,887          21,718           4,777         125,387
          Exploration expenses                            32,603          21,136          71,479          16,424         122,989
          Legal and professional                         121,618          45,189           9,940           9,440         168,215
          Travel                                           8,374           7,000          12,013          12,013          71,298
          Equipment, plane and vehicle expenses            8,764           3,679           4,128           2,228          52,047
          Rent                                            11,541           6,199           4,400           4,400          31,889
          Insurance                                        7,523           4,282             525             525          16,148
          Licenses,permits, fees                             438              17           5,049           5,049          30,290
          Depreciation                                    15,866           7,933          13,073           7,740          48,856
          Office expenses                                 11,262           4,827           3,604           3,604          28,974
          Supplies                                           994            (135)          5,555           5,555          30,108
          Organization expenses                             --              --            14,238          14,238          14,181
                                                    ------------    ------------    ------------    ------------    ------------

          Total Expenses                                 711,560         523,108         264,615         130,436       1,632,854
                                                    ------------    ------------    ------------    ------------    ------------

               Operating Loss                           (711,560)       (523,108)       (264,615)       (130,436)     (1,632,854)

OTHER INCOME (EXPENSES)
          Interest                                      (178,156)        (85,320)              0               0        (255,643)
                                                    ------------    ------------    ------------    ------------    ------------

          Income before income taxes                    (889,716)       (608,428)       (264,615)       (130,436)     (1,888,497)

Provision for income taxes                                     0            --              --              --              --
                                                    ------------    ------------    ------------    ------------    ------------

          NET INCOME (LOSS)                             (889,716)       (608,428)       (264,615)       (130,436)   $ (1,888,497)
                                                    ============    ============    ============    ============    ============

Earnings Per Share (see Note 2)
Basic and diluted weighted average number of
  common stock outstanding                            25,759,474      26,227,739      14,660,476      14,957,975      18,566,468
                                                    ============    ============    ============    ============    ============

Basic and diluted net loss per share                $      (0.03)   $      (0.02)   $      (0.02)   $      (0.01)   $      (0.10)
                                                    ============    ============    ============    ============    ============

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

                                                                   5
<PAGE>


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


                                                                                                From February 25,  From February 25,
                                                                             Six Months         2003 (Inception)    2003 (Inception)
                                                                           Ended June 30,       through June 30,    through June 30,
                                                                                2004                  2003               2004
                                                                                ----                  ----               ----
Cash flows from operating activities:
     Net loss                                                              $  (889,716)          $  (264,615)       $(1,888,497)

Adjustments to reconcile net loss to net cash
   provided by operating activities:
          Depreciation and amortization                                         15,866                13,073             93,007
          Issuance of shares to founders for organization costs                   --                                     14,238
          Issuance of shares for compensation and expenses                     259,200                                  431,708
          Issuance of shares for interest expense                                 --                                     33,206
          Amortization of deferred interest                                    158,248                                  158,248
(Increase) decrease in assets:
               Other assets                                                       --                  (1,500)            (5,352)
Increase (decrease) in liabilities:
               Accounts payable and accrued expenses                            81,235                15,581            174,815

                                                                           -----------           -----------        -----------
          Total adjustments                                                    514,549                27,154            899,870
                                                                           -----------           -----------        -----------

          Net cash used by operating activities                               (375,167)             (237,461)          (988,627)

Cash flows from investing activities:
     Purchases of property and equipment                                        (4,991)             (187,789)          (210,604)
     Cash paid for plant development costs                                    (218,314)                                (584,630)
                                                                           -----------           -----------        -----------
           Net cash used by investing activities                              (223,305)             (187,789)          (795,234)

Cash flows from financing activities:
     Issuance of stock for cash                                                341,416               376,269          1,301,066
     Payments on borrowings                                                     (6,587)                                  (6,837)
     Proceeds from borrowings                                                  353,720               100,183            582,720
                                                                           -----------          -----------        -----------
          Net cash provided by financing activities                            688,549               476,452          1,876,949
                                                                           -----------           -----------        -----------

Net increase in cash and cash equivalents                                       90,077                51,202             93,088

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

Cash and cash equivalents at end of period                                 $    93,088           $    51,202        $    93,088
                                                                           ===========           ===========        ===========

Supplemental cash flow information:
-----------------------------------
Cash paid during the period for interest                                   $    19,910           $    20,161
                                                                           ===========           ===========        ===========

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

Noncash investing and financing activities:
-------------------------------------------
Acquisition of vehicles and equipment by issuance of stock                 $    20,848                              $    20,848
Note issued for acquisition of equipment                                   $      --                                $      --
Issuance of stock for prepaid interest                                     $      --                                $      --


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

                                                             6
</TABLE>


<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 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.

                                       7

<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 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 June 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 at June 30, 2004.

                                       8

<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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

The Company has not generated any revenues through June 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.

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.

                                       9

<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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

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 June 30, 2004, the Company had incurred
cumulative losses of $1,888,497 and negative working capital of $597,227 as of
June 30, 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

                                       10
<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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 June 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 6,652,325 shares for cash consideration totaling $1,330,465 of which
$29,400 was subscribed but not paid as of June 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
     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 six months ended June 30, 2004, we
     sold 1,707,080 shares if stock for cash totaling $341,415.

                                       11
<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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.

For financial reporting purposes of the Company, the value of these 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 is expensed as

                                       12
<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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.

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. The
Company is currently conducting tests on the concession to determine the
Company's interest in proceeding with the agreement.


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

Property and equipment at June 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     604,748
                                                     --------
                                                      928,514
                  Less: Accumulated depreciation      (48,906)
                                                     --------
                                                     $879,608
                                                     ========


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.

                                       13

<PAGE>


                           WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 2004


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
advances of $129,000, $25,000 and $5,234 for a total of $159,234 and during the
period from April 1, 2004 to June 30, 2004 we received advances of $48,750 and
$77,232 totaling $125,982 from three shareholders. 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.


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                          7,257

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                     65,499
                                                                     --------

                                                                      301,756

Less: Current portion                                                (237,724)
                                                                   ----------

Long-Term Debt                                                     $   64,032
                                                                   ==========

Maturities of long-term debt are as follows:

                   2005              $ 8,724
                   2006                8,481
                   2007                5,724
                   2008                5,724
                   2009               35,379
                                     -------

                  Total              $64,032
                                     =======

                                       14

<PAGE>


                          WESTERN SIERRA MINING CORP.
                          (formerly Global Decs Corp.)
                           A DEVELOPMENT STAGE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 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 and 158,246 for the six months ended June
30, 2004.

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

No provision was made for income taxes since we have incurred an operating loss
from inception. At June 30, 2004, we have incurred losses for federal income tax
purposes of approximately $1,456,789. 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 $437,037 at June 30, 2004 relating to our net
operating losses. We recognized a valuation allowance of 100% for the net
deferred tax asset of $437,037.

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

During the period from July 1, 2004 to August 11, 2004 we issued 75,000 shares
of common stock for cash of $15,000.

                                       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 (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 $604,748 in plant development costs as of June 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 $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. Production
has been delayed due to the operational status of the primary processing plant
at the Picacho mine and the onset of the 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 period ends. 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.

                                       16
<PAGE>


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 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.

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. We are conducting small scale testing during the
early part of the third quarter by removing small amounts of material by hand,
screening and sending it to the Picacho facility for processing. This will be
done to several potential sites that have been preliminarily identified as
possible targets. The results of this testing program will identify four to five
target areas that will be used to provide material to the Picacho plant for
larger scale testing and evaluation.

This option period has technically expired, however under a verbal agreement to
extend the option period, we continue the evaluation process to determine
whether or not to proceed with either an extension of the option period or to
conclude a final acquisition agreement.

To date, we have no producing properties. As a result, we have no current source
of operating revenue and continue to operate at a loss. 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. The availability
of these materials would be processed in an effort to expand the plants
long-term production.

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.

                                       17

<PAGE>


Revenues.
--------

     We generated no revenues from mining operations during the quarter ended
March 31, 2004 nor June 30, 2004.

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

     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

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

Our net loss for the three month period ended June 30th, 2004 was $608,428 of
which $338,325 was 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 and restricted stock issued to nine persons in lieu of compensation.

     As of June 30th , 2004, we had negative working capital of approximately
$597,227.

     There is no assurance whatsoever that we will generate any operating
revenues during the third 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 June 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.

                                       18

<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 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

                                       19

<PAGE>


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 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.

                                       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 June 30th, 2004.

ITEM 6. EXHIBITS AND REPORTS OF FORM 8-K

a. List of Exhibits

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

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

34       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 June
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 August 15th, 2004

                                       21