U. S. Securities and Exchange Commission
                         Washington, D. C.  20549


                                FORM 10-QSB


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

     For the quarterly period ended March 31, 2003

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

     For the transition period from                to
                                    --------------    ---------------


                         Commission File No. 333-60906


                            Two Moons Kachinas Corp.
                            ------------------------
       (Exact name of Small Business Issuer as specified in its Charter)


           NEVADA                                      87-0656515
           ------                                      ----------
(State or Other Jurisdiction of                    (I.R.S. Employer
 incorporation or organization)                   Identification No.)

                          9005 Cobble Canyon Lane
                            Sandy, Utah 84093
                            -----------------
                 (Address of Principal Executive Offices)

                Issuer's Telephone Number:  (801) 942-0555

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

                              Not applicable.

     Check whether the registrant filed all documents and reports required to
be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution
of securities under a plan confirmed by a court.

Yes        No
    ---        ---

                   APPLICABLE ONLY TO CORPORATE ISSUERS

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

                           March 31, 2003

                               579,800
                               -------

PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements.

          The Financial Statements of the Registrant required to be filed with
this 10-QSB Quarterly Report were prepared by management, and commence on the
following page, together with Related Notes.  In the opinion of management,
the Financial Statements fairly present the financial condition of the
Registrant.
<PAGE>
                     TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]

             UNAUDITED CONDENSED FINANCIAL STATEMENTS

                          MARCH 31, 2003
<PAGE>
                     TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]




                             CONTENTS

                                                               PAGE

        Unaudited Condensed Balance Sheets,
             March 31, 2003 and December 31, 2002                2

        Unaudited Condensed Statements of Operations,
             for the three months ended March 31,2003 and
             2002 and for the period from inception
             on May 19, 2000 through March 31, 2003              3

        Unaudited Condensed Statements of Cash Flows,
             for the three months ended March 31, 2003 and
             2002 and for the period from inception on May
             19, 2000 through March 31, 2003                     4

        Notes to Unaudited Condensed Financial Statements    5 - 9
<PAGE>
<TABLE>
                     TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]

                UNAUDITED CONDENSED BALANCE SHEETS

<CAPTION>
                              ASSETS

                                                    March 31,    December 31,
                                                      2003           2002
                                                   -----------   ------------
<S>                                                <C>          <C>
CURRENT ASSETS:
  Cash                                             $     9,212   $     12,701
  Interest receivable                                        5              8
  Inventory                                             53,000         53,000
  Prepaid expenses                                         770             17
                                                   -----------   ------------
        Total Current Assets                            62,987         65,726

PROPERTY AND EQUIPMENT, net                              5,428          5,930

OTHER ASSETS:
  Website Development, net                                 113            178
                                                   -----------   ------------
                                                   $    68,528   $     71,834
                                                   ===========   ============

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
  Accounts payable                                 $    15,355   $     10,237
  Accounts payable-related party                         5,348          5,320
                                                   -----------   ------------
        Total Current Liabilities                       20,703         15,557
                                                   -----------   ------------

STOCKHOLDERS' EQUITY:
  Common stock, $.001 par value,
   50,000,000 shares authorized,
   579,800 shares issued and
   outstanding                                             580            580
  Capital in excess of par value                        93,355         93,355
  Deficit accumulated during the
    development stage                                  (46,110)       (37,658)
                                                   -----------   ------------
        Total Stockholders' Equity                      47,825         56,277
                                                   -----------   ------------
                                                   $    68,528   $     71,834
                                                   ===========   ============
</TABLE>
Note:  The balance sheet as of December 31, 2002 was taken from the audited
financial statements at that date and condensed.

The accompanying notes are an integral part of this unaudited condensed
financial statement.
                                2
<PAGE>
<TABLE>
                     TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]

           UNAUDITED CONDENSED STATEMENTS OF OPERATIONS
<CAPTION>

                                                              From Inception
                                                                 On May 19,
                                               For the Three    2000 Through
                                               Months Ended      March 31,
                                                 March 31,    ---------------
                                              2003       2002      2003
<S>                                         <C>        <C>         <C>
REVENUE                                      $      -   $      -    $   7,676

COST OF GOODS SOLD                                  -          -        4,500
                                             --------   --------    ---------
GROSS PROFIT                                        -          -        3,176

OPERATING EXPENSES:
  Selling                                           -        250        5,144
  General and Administrative                    8,472      9,523       44,997
                                             --------   --------    ---------
       Total Operating Expenses                 8,472      9,773       50,141
                                             --------   --------    ---------
LOSS FROM OPERATIONS                           (8,472)    (9,773)     (46,965)
                                             --------   --------    ---------
OTHER INCOME:
  Interest                                         20         67          855
                                             --------   --------    ---------
        Total Other Income                         20         67          855
                                             --------   --------    ---------
LOSS BEFORE INCOME TAXES                       (8,452)    (9,706)     (46,110)

CURRENT TAX EXPENSE                                 -          -            -

DEFERRED TAX EXPENSE                                -          -            -
                                             --------   --------    ---------
NET LOSS                                     $ (8,452)  $ (9,706)   $ (46,110)
                                             ========   ========    =========

LOSS PER COMMON SHARE                        $   (.01)  $   (.02)   $    (.09)
                                             ========   ========    =========
</TABLE>
The accompanying notes are an integral part of these unaudited condensed
financial statements.
                                3
<PAGE>
<TABLE>
                     TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]

           UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS

                 NET INCREASE (DECREASE) IN CASH
<CAPTION>
                                                               From Inception
                                                                 On May 19,
                                                For the Three  2000 Through
                                                Months Ended     March 31,
                                                  March 31,     ____________
                                               2003      2002      2003
                                             ______________________________
<S>                                           <C>         <C>       <C>
Cash Flows from Operating Activities:
 Net loss                                     $    (8,452) $ (9,706) $(46,110)
 Adjustments to reconcile net loss to
   net cash used by operating activities:
  Depreciation and amortization                       567       568     5,163
  Changes in assets and liabilities:
   (Increase) decrease in interest receivable           3        22        (5)
   (Increase) in inventory                              -      (500)  (53,000)
   (Increase) in prepaid expenses                    (753)     (170)     (770)
   Increase in accounts payable                     5,118     3,292    15,355
                                               __________  ________  ________
     Net Cash Used by Operating Activities         (3,517)   (6,494)  (79,367)
                                               __________  ________  ________
Cash Flows from Investing Activities:
  Purchase of property and equipment                    -         -   (10,171)
  Payments for website development                      -         -      (533)
                                               __________  ________  ________
     Net Cash Used by Investing Activities              -         -   (10,704)
                                               __________  ________  ________
Cash Flows from Financing Activities:
  Advances from shareholder                            28     2,121     5,348
  Proceeds from issuance of common stock                -         -   104,800
  Payments for stock offering costs                     -         -   (10,865)
                                               __________  ________  ________
     Net Cash Provided by Financing Activities         28     2,121    99,283
                                               __________  ________  ________
Net Increase (Decrease) in Cash                    (3,489)   (4,373)    9,212

Cash at Beginning of Period                        12,701    22,441         -
                                               __________  ________  ________
Cash at End of Period                          $    9,212  $ 18,068  $  9,212
                                               ==========  ========  ========

Supplemental Disclosures of Cash Flow Information:

 Cash paid during the period for:
   Interest                                    $        -  $      -  $     -
   Income taxes                                $        -  $      -  $     -

Supplemental Schedule of Non-cash Investing and Financing Activities:

  For the period ended March 31, 2003 and 2002:
     None.

</TABLE>
The accompanying notes are an integral part of these unaudited condensed
financial statements.
                                4
<PAGE>
                      TWO MOON KACHINAS, CORP.
                  [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


Organization - Two Moons Kachinas, Corp. ("the Company") was organized under
the laws of the State of Nevada on May 19, 2000.  The Company sells Hopi
Kachina Dolls and related artwork.  The Company has not yet generated
significant revenues from its planned principal operations and is considered a
development stage company as defined in Statement of Financial Accounting
Standards No. 7.  The Company has, at the present time, not paid any dividends
and any dividends that may be paid in the future will depend upon the
financial requirements of the Company and other relevant factors.

Condensed Financial Statements - The accompanying financial statements have
been prepared by the Company without audit.  In the opinion of management, all
adjustments (which include only normal recurring adjustments) necessary to
present fairly the financial position, results of operations and cash flows at
March 31, 2003 and 2002 and for the periods then ended have been made.

Certain information and footnote disclosures normally included in financial
statements prepared in accordance with generally accepted accounting
principles in the United States of America have been condensed or omitted.  It
is suggested that these condensed financial statements be read in conjunction
with the financial statements and notes thereto included in the Company's
December 31, 2002 audited financial statements.  The results of operations for
the periods ended March 31, 2003 and 2002 are not necessarily indicative of
the operating results for the full year.

Cash and Cash Equivalents - The Company considers all highly liquid debt
investments purchased with a maturity of three months or less to be cash
equivalents.

Accounts and Loans Receivable - The Company records accounts and loans
receivable at the lower of cost or fair value.  The Company determines the
lower of cost or fair value of nonmortgage loans on an individual asset basis.
The Company recognizes interest income on an account receivable based on the
stated interest rate for past-due accounts over the period that the account is
past-due.  The Company recognizes interest income on a loan receivable based
on the stated interest rate over the term of the loan.  The Company
accumulates and defers fees and costs associated with establishing a
receivable to be amortized over the estimated life of the related receivable.
The Company estimates allowances for doubtful accounts and loan losses based
on the aged receivable balance and historical losses.  The Company records
interest income on delinquent accounts and loans receivable only when payment
is received.  The Company first applies payments received on delinquent
accounts and loans receivable to eliminate the outstanding principal.  The
Company charges off uncollectible accounts and loans receivable when
management estimates no possibility of collecting the related receivable.  The
Company considers accounts and loans receivable to be past-due or delinquent
based on contractual terms.

Inventory - Inventory is carried at the lower of cost or market using the
specific identification method.  At March 31, 2003 and December 31, 2002,
respectively, inventory consists of Kachina dolls and related artwork of
$53,000 and $53,000.
                                5
<PAGE>
                    TWO MOONS KACHINAS, CORP.
                  [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Continued]

Property and Equipment - Property and equipment are stated at cost.
Expenditures for repairs and maintenance are charged to operating expense as
incurred.  Expenditures for additions and betterments that extend the useful
lives of property and equipment are capitalized upon being placed in service.
When assets are sold or otherwise disposed of, the cost and related
accumulated depreciation or amortization is removed from the accounts and any
resulting gain or loss is included in operations.  Depreciation is computed
using the straight-line method over the estimated useful lives of the assets
of five years.

Website Costs - The Company has adopted the provisions of Emerging Issues Task
Force 00-2, "Accounting for Web Site Development Costs."  Costs incurred in
the planning stage of a website are expensed as research and development while
costs incurred in the development stage are capitalized and amortized over the
life of the asset, estimated to be two years.  As of March 31, 2003, the
Company has capitalized a total of $533 of website costs.  The Company did not
incur any planning costs and did not record any research and development costs
for the three months ended March 31, 2003 and 2002.

Revenue Recognition - The Company recognizes revenue upon delivery of the
product.  Revenue derived from sales through art dealers and galleries is
recorded net of any commissions to the dealers or galleries.

Advertising Costs - Advertising costs, except for costs associated with
direct-response advertising, are charged to operations when incurred.  The
costs of direct-response advertising are capitalized and amortized over the
period during which future benefits are expected to be received.  During the
three months ended March 31, 2003 and 2002, respectively, advertising costs
amounted to $0 and $250.

Loss Per Share - The computation of loss per share is based on the weighted
average number of shares outstanding during the period presented in accordance
with Statement of Financial Accounting Standards No. 128, "Earnings Per
Share".

Accounting Estimates - The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America
requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, the disclosures of contingent assets and
liabilities at the date of the financial statements, and the reported amount
of revenues and expenses during the reported period.  Actual results could
differ from those estimated.
                                6
<PAGE>
                    TWO MOONS KACHINAS, CORP.
                  [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Continued]

Recently Enacted Accounting Standards - Statement of Financial Accounting
Standards ("SFAS") No. 141, "Business Combinations", SFAS No. 142, "Goodwill
and Other Intangible Assets", SFAS No. 143, "Accounting for Asset Retirement
Obligations", SFAS No. 144, "Accounting for the Impairment or Disposal of
Long-Lived Assets", SFAS No. 145, "Rescission of FASB Statements No. 4, 44,
and 64, Amendment of FASB Statement No. 13, and Technical Corrections", SFAS
No. 146, "Accounting for Costs Associated with Exit or Disposal Activities",
SFAS No. 147, "Acquisitions of Certain Financial Institutions - an Amendment
of FASB Statements No. 72 and 144 and FASB Interpretation No. 9", and SFAS No.
148, "Accounting for Stock-Based Compensation - Transition and Disclosure - an
Amendment of FASB Statement No. 123", were recently issued.  SFAS No. 141,
142, 143, 144, 145, 146, 147 and 148 have no current applicability to the
Company or their effect on the financial statements would not have been
significant.

NOTE 2 - PROPERTY AND EQUIPMENT

The following is a summary of property and equipment at cost, less accumulated
depreciation as of:
                                                 March 31,      December 31,
                                                  2003              2002
                                               _____________    ___________
          Computer and office equipment        $      10,171    $    10,171

          Less: accumulated depreciation              (4,743)        (4,241)
                                               _____________    ___________
                                               $       5,428    $     5,930
                                               =============    ===========

Depreciation expense for the three months ended March 31, 2003 and 2002
amounted to $502 and $502, respectively.

NOTE 3 - OTHER ASSETS

The following is a summary of other assets at cost, less accumulated
amortization as of:

                                                  March 31,    December 31,
                                                    2003           2002
                                               _____________    ____________
          Website development                  $         533    $        533

          Less: accumulated amortization                (420)           (355)
                                               _____________    ____________
                                               $         113    $        178
                                               _____________    ____________

Amortization expense for the three months ended March 31, 2003 and 2002
amounted to $65 and $66, respectively.
                                  7
<PAGE>
                      TWO MOONS KACHINAS, CORP.
                    [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 4 - CAPITAL STOCK

Common Stock - In May 2000, in connection with its organization, the Company
issued 500,000 shares of its previously authorized but unissued common stock.
The shares were issued for cash at $25,000 (or $.05 per share).

In November 2001, the Company issued 79,800 shares of its previously
authorized but unissued common stock.  The shares were issued for cash of
$79,800 (or $1.00 per share).  Stock offering costs of $10,865 were netted
against the proceeds.

NOTE 5 - INCOME TAXES

The Company accounts for income taxes in accordance with Statement of
Financial Accounting Standards No. 109 "Accounting for Income Taxes".  SFAS
No. 109 requires the Company to provide a net deferred tax asset/liability
equal to the expected future tax benefit/expense of temporary reporting
differences between book and tax accounting methods and any available
operating loss or tax credit carryforwards.  The Company has available at
March 31, 2003, operating loss carryforwards of approximately $48,100, which
may be applied against future taxable income and which expire in various years
through 2023.

The amount of and ultimate realization of the benefits from the operating loss
carryforwards for income tax purposes is dependent, in part, upon the tax laws
in effect, the future earnings of the Company, and other future events, the
effects of which cannot be determined.  Because of the uncertainty surrounding
the realization of the loss carryforwards, the Company has established a
valuation allowance equal to the tax effect of the loss carryforwards and,
therefore, no deferred tax asset has been recognized for the loss
carryforwards.  The net deferred tax assets are approximately $7,200 and
$6,000 as of March 31, 2003 and December 31, 2002, respectively, with an
offsetting valuation allowance of the same amount.  The change in the
valuation allowance during the three months ended March 31, 2003 is
approximately $1,200.

NOTE 6 - RELATED PARTY TRANSACTIONS

Management Compensation - The Company has not paid any compensation to any
officer or director of the Company.

Office Space - The Company has not had a need to rent office space.  An
officer/shareholder of the Company is allowing the Company to use his offices
as a mailing address, as needed, at no expense to the Company.

Advances from a shareholder - An officer/shareholder of the Company has made
advances to the Company and has directly paid expenses on behalf of the
Company.  At March 31, 2003 and December 31, 2002, respectively, the Company
owed the shareholder $5,348 and $5,320.  The advances bear no interest and are
due on demand.
                                8
<PAGE>
                      TWO MOONS KACHINAS, CORP.
                    [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 7 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles in the United States of America,
which contemplate continuation of the Company as a going concern.  However,
the Company was recently formed and has not yet been successful in
establishing profitable operations.  These factors raise substantial doubt
about the ability of the Company to continue as a going concern.  In this
regard, management is proposing to raise any necessary additional funds not
provided by operations through loans or through additional sales of its common
stock.  There is no assurance that the Company will be successful in raising
this additional capital or achieving profitable operations.  The financial
statements do not include any adjustments that might result from the outcome
of these uncertainties.

NOTE 8 - LOSS PER SHARE

The following data shows the amounts used in computing loss per share:


                                      For the Three    From Inception
                                      Months Ended      On May 19,
                                       March 31,       2000 Through
                                   __________________    March 31,
                                     2003     2002         2003
                                   ________  ________   __________
Loss from operations available
 to common shareholders
 (numerator)                       $ (8,452) $ (9,706)  $  (46,110)
                                   ========  ========   ==========
Weighted average number of
 common shares outstanding
 for the period (denominator)       579,800   579,800      539,078
                                   ========  ========   ==========

Dilutive loss per share was not presented, as the Company had no common stock
equivalent shares for all periods presented that would affect the computation
of diluted loss per share.
                                9
<PAGE>
Item 2.   Management's Discussion and Analysis or Plan of Operation.
--------------------------------------------------------------------

Plan of Operation.
------------------

          Our plan of operation for the next 12 months is to continue sales of
Kachina dolls, both through our own web site and through Internet auction
sites and consignment to specialty stores.

          At the time of our public offering, management estimated that we
would need minimum cash resources of about $60,000 to begin material
operations.  We determined that amount based on the following expected
expenses:

               Costs of offering - $15,000;

               Web design - $1,000;

               Web maintenance - $1,500

               Kachinas - $30,000;

               Travel - $5,000;

               Working Capital - $7,500.

          Net proceeds of our public offering exceeded this amount by
approximately $10,000.  We have not yet identified any other source of
funding, and we can not assure you that we will have any success in this
regard if additional resources are needed.

          From our public offering proceeds, we hired a web site designer to
design our retail web site, which became operational in December, 2001.  We
then purchased approximately 10 collector-quality Kachinas from jobbers, who
purchased Kachinas directly from the carvers, at below wholesale prices of
$1,200 to $1,800.  In some cases, we will purchase Kachinas directly from
carvers in the $1,000 to $2,000 price range.   Currently, we have 19 Kachinas
in our inventory.

          We have placed photographs of the Kachinas on our web site and may
consider putting one or two Kachinas up for auction, with a minimum bid price,
on an Internet auction site.  We also have arrangements with two retail
specialty stores; we attended the Marin County American Indian Arts Show which
was held on February 21-23, 2003; and are actively researching the
availability of similar events to showcase our products.

          As we sell Kachinas, we plan to use the proceeds to buy additional
Kachinas for resale.  Our President provides us with rent-free office space,
and our management has verbally agreed not to accept any compensation until we
are operating profitably.  Because of our low overhead, we believe that we can
finance our needs for the next 12 months.  Our officers have contacts through
which we can purchase Kachinas at below wholesale prices.  We plan to keep our
expenses low and to keep our inventory rolling over, if possible.

          Our officers are well-informed about Kachinas and plan to stay up-
to-date on current trends through reading industry publications, visiting
trade shows and communicating with personal contacts.

Forward-Looking Statements.
---------------------------

          Statements made in this Quarterly Report which are not purely
historical are forward-looking statements with respect to the goals, plan
objectives, intentions, expectations, financial condition, results of
operations, future performance and business of our Company, including, without
limitation, (i) our ability to gain a larger share of the Kachina doll
industry, our ability to continue to develop products acceptable to the
industry, our ability to retain relationships with suppliers, our ability to
raise capital, and the growth of the Native American arts and crafts industry,
and (ii) statements preceded by, followed by or that include the words "may",
"would", "could", "should", "expects", "projects", "anticipates", "believes",
"estimates", "plans", "intends", "targets" or similar expressions.

          Forward-looking statements involve inherent risks and uncertainties,
and important factors (many of which are beyond our Company's control) that
could cause actual results to differ materially from those set forth in the
forward-looking statements, including the following, in addition to those
contained in our Company's reports on file with the Securities and Exchange
Commission; general economic or industry conditions, nationally and/or in the
communities in which our Company conducts business, changes in the interest
rate environment, legislation or regulatory requirements, conditions of the
securities markets, changes in the Native American arts and crafts industry,
the development of products and that may be superior to the products and
services offered by our Company, demand for Kachina dolls, competition,
changes in the quality or composition of our Company's products, our ability
to raise capital, changes in accounting principles, policies or guidelines,
financial or political instability, acts of war or terrorism, other economic,
competitive, governmental, regulatory and technical factors affecting our
Company's operations, products, services and prices.

          Accordingly, results actually achieved may differ materially from
expected results in these statements.  Forward-looking statements speak only
as of the date they are made.  Our Company does not undertake, and
specifically disclaims, any obligation to update any forward-looking
statements to reflect events or circumstances occurring after the date of such
statements.

Item 3.   Controls and Procedures.
----------------------------------

     (a)  Evaluation of Disclosure Controls and Procedures

          Two Moon's President has evaluated our Company's disclosure controls
and procedures as of May 12, 2003, and he has concluded that these controls
and procedures are effective.

     (b)  Changes in Internal Controls

          There are no significant changes in internal controls or in other
factors that could significantly affect these controls subsequent to May 12,
2003.

                    PART II - OTHER INFORMATION

Item 1.   Legal Proceedings.
----------------------------

          None; not applicable.

Item 2.   Changes in Securities.
--------------------------------

          None; not applicable.

Item 3.   Defaults Upon Senior Securities.
------------------------------------------

          None; not applicable.

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

          None; not applicable.

Item 5.   Other Information.
----------------------------

          Our Company's Secretary/Treasurer, R. Kip Paul, resigned as of
January 1, 2003.

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

          (a)  Exhibits.

               None.

          (b)  Reports on Form 8-K.

               None.

<PAGE>

                               SIGNATURES

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

                                     Two Moons Kachinas, Corp.



Date: 5/12/03                        By  /s/ David C. Merrell
     --------------                     -------------------------------------
                                        David C. Merrell
                                        President and Director
<PAGE>

                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, David C. Merrell, President of Two Moons Kachinas Corp. (the
"Registrant") certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the
Registrant;

     2.   Based on my knowledge, this Quarterly Report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other
financial information included in this Quarterly Report, fairly present in all
material respects the financial condition, results of operations and cash
flows of the Registrant as of, and for, the periods presented in this
Quarterly Report;

     4.   I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
for the Registrant and I have:

     a)   designed such disclosure controls and procedures to ensure that
          material information relating to the Registrant, including its
          consolidated subsidiaries, is made known to me by others within
          those entities, particularly during the period in which this
          Quarterly Report is being prepared;

     b)   evaluated the effectiveness of the Registrant's disclosure
          controls and procedures as of a date within 90 days prior to the
          filing date of this Quarterly Report (the "Evaluation Date"); and

     c)   presented in this Quarterly Report my conclusions about the
          effectiveness of the disclosure controls and procedures based on
          My evaluation as of the Evaluation Date;

     5.   I have disclosed, based on my most recent evaluation, to the
Registrant's auditors and the audit committee of Registrant's board of
directors (or persons performing the equivalent function);

     a)   all significant deficiencies in the design or operation of
          internal controls which could adversely affect the Registrant's
          ability to record, process, summarize and report financial data
          and have identified for the Registrant's auditors any material
          weaknesses in internal controls; and

     b)   any fraud, whether or not material, that involves management or
          other employees who have a significant role in the Registrant's
          internal controls; and

     6.   I have indicated in this Quarterly Report whether or not there were
significant changes in internal controls or in other factors that could
significantly affect internal controls subsequent to the date of our most
recent evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.

Dated: 5/12/03                       Signature:/S/David C. Merrell
       -------                                 -------------------
                                     David C. Merrell
                                     President

<PAGE>

                    CERTIFICATION PURSUANT TO
                     18 U.S.C. SECTION 1350,
                      AS ADOPTED PURSUANT TO
          SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Two Moons Kachinas, Corp. (the
"Registrant") on Form 10-QSB for the period ending March 31, 2003, as filed
with the Securities and Exchange Commission on the date hereof (the "Quarterly
Report"), I, David C. Merrell, President and director of the Registrant,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

     (1) The Quarterly Report fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934; and

     (2)  The information contained in the Quarterly Report fairly presents,
in all material respects, the financial condition and result of operations of
the Registrant.


Dated: 5/12/2003                           /s/David C. Merrell
                                           David C. Merrell
                                           President and director

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