UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           FORM 10-QSB


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

        For the quarterly period ended September 30, 2002

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


                  Commission File No. 000-30529

                       WINGS & THINGS, INC.
(Exact name of small business issuer as specified in its charter)


        NEVADA                                         87-0464667
_______________________________      _________________________________________
(State of incorporation)               (I.R.S. Employer Identification Number)

#149, 369 East 900 South, Salt Lake City, Utah                84111
_________________________________________________________________________
(Address of principal executive offices)                    (Zip Code)


Issuer's telephone number, including area code      (801) 323-2395
                                              _____________________________

     Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.  Yes  [ X ]   No  [  ]

     As of October 22, 2002, the Registrant had a total of 17,000,000 shares
of common stock issued and outstanding.

Transitional small business disclosure format:  Yes [ ]  No [X]



<PAGE>

                        TABLE OF CONTENTS

                  PART I:  FINANCIAL INFORMATION

Item 1:  Financial Statements...............................................3

Item 2:  Plan of Operations ................................................8

Item 3:  Controls and Procedures............................................9

                    PART II: OTHER INFORMATION

Item 6:  Exhibits and Reports on Form 8-K .................................9

Signatures and Certifications..............................................9










                  PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements

     The financial information set forth below with respect to our statements
of operations for the three and nine month periods ended September 30, 2002
and 2001 is unaudited.  This financial information, in the opinion of
management, includes all adjustments consisting of normal recurring entries
necessary for the fair presentation of such data.  The results of operations
for nine month period ended September 30, 2002, are not necessarily indicative
of results to be expected for any subsequent period.




                                2

<PAGE>














                       Wings & Things, Inc.
                Consolidated Financial Statements
                        September 30, 2002



<PAGE> 3





                       Wings & Things, Inc.
                  (A Development Stage Company)
                   Consolidated  Balance Sheets


                              ASSETS


                                                     Sept. 30     December 31
                                                       2002          2001
                                                   ------------- -------------
                                                    (Unaudited)

CURRENT ASSETS                                     $          -  $          -
                                                   ------------- -------------

  TOTAL ASSETS                                     $          -  $          -
                                                   ============= =============


               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

Accounts Payable - Related party                   $     40,000  $     40,000
                                                   ------------- -------------

  Total Liabilities                                      40,000        40,000
                                                   ------------- -------------

STOCKHOLDERS' EQUITY

Common Stock, $.001 par value; 20,000,000
 shares authorized; 17,000,000 shares
 issued and outstanding                                  17,000        17,000

Deficit Accumulated During the Development Stage        (57,000)      (57,000)
                                                   ------------- -------------

  Total Stockholders' Equity (deficit)                  (40,000)      (40,000)
                                                   ------------- -------------

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY       $          -  $          -
                                                   ============= =============




<PAGE> 4



                       Wings & Things, Inc.
                  (A Development Stage Company)
              Consolidated  Statement of Operations
                           (Unaudited)


<TABLE>
<CAPTION>



                           For the        For the        For the        For the        From
                           three months   three months   nine months    nine months    inception on
                           ended Sept.30, ended Sept.30, ended Sept.30, ended Sept.30, March 11, 1986
                           2002           2001           2002           2001           to Sept.30, 2002
                           -------------- -------------- -------------- -------------- ----------------

                        <c>            <c>            <c>            <c>            <c>
REVENUES                   $           -  $           -  $           -  $           -  $           -
                           -------------- -------------- -------------- -------------- --------------
EXPENSES
  General & Administrative             -              -              -              -         57,000
                           -------------- -------------- -------------- -------------- --------------

    TOTAL EXPENSES                     -              -              -              -         57,000
                           -------------- -------------- -------------- -------------- --------------

NET INCOME (LOSS)          $           -  $           -  $           -  $           -  $     (57,000)
                           ============== ============== ============== ============== ==============

NET LOSS PER SHARE         $           -  $           -  $           -  $           -  $           -
                           ============== ============== ============== ============== ==============
WEIGHTED AVERAGE SHARES
  OUTSTANDING                 17,000,000     17,000,000     17,000,000     17,000,000     17,000,000
                           ============== ============== ============== ============== ==============



</TABLE>
<PAGE> 5
<TABLE>
<CAPTION>



                              Wings & Things, Inc.
                          (A Development Stage Company)
                             Statement of Cash Flows
                                   (Unaudited)


                                                                                       From
                                                                                       Inception on
                                                          For the nine months ended    March 11, 1986
                                                                    Sept. 30,          Through
                                                               2002          2001      Sept. 30, 2002
                                                         --------------- ------------- ---------------

                                                      <c>             <c>           <c>
Cash Flows from Operating Activities

  Net Loss                                               $            -  $          -  $      (57,000)
  Less  Non-cash Items:
  Depreciation & Amortization                                         -             -          17,000
  Increase  in Accounts Payable                                       -             -          40,000
                                                         --------------- ------------- ---------------

  Net Cash Provided (Used) by Operating Activities                    -             -               -
                                                         --------------- ------------- ---------------

Cash Flows from Investing Activities                                  -             -               -
                                                         --------------- ------------- ---------------

  Net Cash Provided (Used) by Investing Activities                    -             -               -
                                                         --------------- ------------- ---------------

Cash Flows from Financing Activities                                  -             -               -
                                                         --------------- ------------- ---------------

  Net Cash Provided (Used) by Financing Activities                    -             -               -
                                                         --------------- ------------- ---------------

Increase (Decrease) in Cash                                           -             -               -

Cash and Cash Equivalents at Beginning of Period                      -             -               -
                                                         --------------- ------------- ---------------

Cash and Cash Equivalents at End of Period               $            -  $          -  $            -
                                                         =============== ============= ===============

Supplemental Cash Flow Information:

  Stock issued for marketing rights                      $            -  $          -  $       17,000
  Cash Paid For:
    Interest                                             $            -  $          -  $            -
    Income Taxes                                         $            -  $          -  $            -


</TABLE>
<PAGE> 6
                       Wings & Things, Inc.
                  (A Development Stage Company)
                Notes to the Financial Statements
                        September 30, 2002


GENERAL
-------

Wings & Things, Inc.  (the Company) has elected to omit substantially all
footnotes to the financial statements for the nine months ended September 30,
2002 since there have been no material changes (other than indicated in other
footnotes) to the information previously reported by the Company in their
Annual Report  filed on the Form 10-KSB for the twelve months ended December
31, 2001.

UNAUDITED INFORMATION
---------------------

The information furnished herein was taken from the books and records of the
Company without audit.  However, such information reflects all adjustments
which are, in the opinion of management, necessary to properly reflect the
results of the interim period presented.  The information presented is not
necessarily indicative of the results from operations expected for the full
fiscal year.

<PAGE> 7


     In this report references to "Wings & Things," "we," "us," and "our"
refer to Wings & Things, Inc.

                    Forward Looking Statements

     This Form 10-QSB contains certain forward-looking statements and any
statements contained in this Form 10-QSB that are not statements of historical
fact may be deemed to be forward-looking statements.  Without limiting the
foregoing, words such as "may," "will," "expect," "believe," "anticipate,"
"estimate" or "continue" or comparable terminology are intended to identify
forward-looking statements.  These statements by their nature involve
substantial risks and uncertainties, and actual results may differ materially
depending on a variety of factors, many of which are not within Wings &
Things' control.  These factors include, but are not limited to, economic
conditions generally, failure by management to successfully develop business
relationships, competition within the merger and acquisitions market, lack of
operations and future changes by regulatory agencies.


Item 2.  Plan of Operations

     We are a development stage company with no assets and we have recorded
losses since our inception.  We are dependent on financing to continue our
operations.  For the nine months ended September 30, 2002, we had no cash on
hand and total current liabilities of $40,000.  The $40,000 account payable is
related to professional fees incurred during 1999 which were paid on our
behalf by a related party.

     We have no material commitments for the next twelve months.  We believe
that our current cash needs for at least the next twelve months can be met by
loans from our directors, officers and shareholders, based on understandings
we have with these persons.  However, these understandings are not formal
agreements and therefore these persons are not obligated to provide funds.  We
may repay any loans, costs of services and advancements with cash, if
available, or we may convert them into common stock.

      Our management intends to actively pursue business opportunities during
the next twelve months.
Based on current economic and regulatory conditions, management believes that
it is possible, if not probable, for a company like ours, without many assets
or liabilities, to negotiate a merger or acquisition with a viable private
company.  The opportunity arises principally because of the high legal and
accounting fees and the length of time associated with the registration
process of "going public."  However, should any of these conditions change, it
is very possible that there would be little or no economic value for anyone
taking over control of Wings & Things.  At the date of this filing, management
has not made a formal study of the economic potential of any business nor
identified any assets or business opportunities for acquisition.

     Potential investors must recognize that because of our limited capital
available for investigation and management's limited experience in business
analysis we may not discover or adequately evaluate adverse facts about the
business opportunity to be acquired.  All risks inherent in new and
inexperienced enterprises are inherent in our business.  Also, we intend to
concentrate our acquisition efforts on properties or businesses that we
believe to be undervalued or that we believe may realize a substantial benefit
from being publicly owned.  Investors should expect that any acquisition
candidate may have little or no operating history, or a history of losses or
low profitability.

     It is emphasized that our management may effect transactions having a
potentially adverse impact upon our shareholders pursuant to the authority and
discretion of our management to complete acquisitions without submitting any
proposal to the stockholders for their consideration.

     Should a merger or acquisition prove unsuccessful, it is possible that we
may decide not to pursue further acquisition activities and management may
abandon its activities and our shares would become worthless.


                                8
<PAGE>

Item 3: Controls and Procedures

     As a result of new SEC regulations, our Board formalized the disclosure
controls and procedures we use to ensure that material information regarding
our company and its operations is provided to the public in a timely manner.
On October 28, 2002, our President, acting in the capacity of principal
executive and financial officer, evaluated the effectiveness of these
disclosure controls and procedures and determined that there were no
significant deficiencies in these procedures.

     Also, the President did not identify any deficiencies or material
weaknesses in our internal controls, nor did she identify fraud that involved
our management who had a significant role in our internal controls.  She did
not find any deficiencies of weaknesses which would require changes to be made
or corrective actions to be taken related to our internal controls.

                   PART II - OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K

(a)     Part II Exhibits

Exhibit
No.             Description
------          -----------
3.1          Articles of Incorporation , dated March 11, 1986 (Incorporated by
             reference to exhibit 2.1 of the Form 10-SB, File No. 000-30529,
             filed November 1, 2000)

3.2          Bylaws of Wings & Things, Inc. (Incorporated by reference to
             exhibit 2.3 of the Form 10-SB, File No. 000-30529, filed November
             1, 2000)


(b)     Reports on Form 8-K

            None.


                            SIGNATURES

     In accordance with the requirements of the Exchange Act of 1934, the
registrant duly caused this report to be signed on its behalf by the
undersigned, who is duly authorized.


                              Wings & Things, Inc.



         10/28/02             /S/ Linda L. Perry
Dated:  _________________     ____________________________________________
                              Linda L. Perry
                              President, Principal Financial Officer, and
                              Director




                                9
<PAGE>



            PRINCIPAL EXECUTIVE OFFICER CERTIFICATION

I, Linda L. Perry, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Wings & Things,
Inc.;

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 statement made, in light of the circumstances under which 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.   The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we 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 us 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 our conclusions about the
effectiveness of the disclosure controls and procedures based on our
evaluation as of the Evaluation Date;

5.   The registrant's other certifying officers and I have disclosed, based on
our 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.   The registrant's other certifying officers and 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.



       10/28/02               /S/ Linda L. Perry
Date: ______________          ___________________________________________
                              Linda L. Perry, Principal Executive Officer



                                10
<PAGE>

            PRINCIPAL FINANCIAL OFFICER CERTIFICATION

I, Linda L. Perry, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Wings & Things,
Inc.;

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 statement made, in light of the circumstances under which 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.   The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we 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 us 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 our conclusions about the
effectiveness of the disclosure controls and procedures based on our
evaluation as of the Evaluation Date;

5.   The registrant's other certifying officers and I have disclosed, based on
our 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.   The registrant's other certifying officers and 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.




           10/28/02           /s/ Linda L. Perry
Date: ________________        ___________________________________________
                              Linda L. Perry, Principal Financial Officer












                                11