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 March 31, 2003

[ ]    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 April 17, 2003, 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 month periods ended March 31, 2003 and 2002 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 three month period
ended March 31, 2003, are not necessarily indicative of results to be expected
for any subsequent period.









                                2

<PAGE>












                       Wings & Things, Inc.

                Consolidated Financial Statements

                          March 31, 2003





                                3
<PAGE>




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


                              ASSETS

                                                     March 31     December 31
                                                       2003          2002
                                                   ------------- -------------
                                                    (Unaudited)

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

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

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

Accounts Payable - Related party                   $     45,000  $     45,000
                                                   ------------- -------------

  Total Liabilities                                      45,000        45,000
                                                   ------------- -------------

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        (62,000)      (62,000)
                                                   ------------- -------------

  Total Stockholders' Equity (deficit)                  (45,000)      (45,000)
                                                   ------------- -------------

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




                                4

<PAGE>


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

                                                                 From
                                                                 inception on
                                     For the three For the three March 11,
                                     months ended  months ended  1986 to
                                     March 31,     March 31,     March 31,
                                     2003          2002          2003
                                     ------------- ------------- -------------

REVENUES                             $          -  $          -  $          -
                                     ------------- ------------- -------------
EXPENSES
  General & Administrative                      -             -        62,000
                                     ------------- ------------- -------------

    TOTAL EXPENSES                              -             -        62,000
                                     ------------- ------------- -------------

NET INCOME (LOSS)                    $          -  $          -  $    (62,000)
                                     ============= ============= =============

NET LOSS PER SHARE                   $          -  $          -  $          -
                                     ============= ============= =============

WEIGHTED AVERAGE SHARES OUTSTANDING    17,000,000    17,000,000    17,000,000
                                     ============= ============= =============






                                5
<PAGE>



                       Wings & Things, Inc.
                  (A Development Stage Company)
                     Statement of Cash Flows
                           (Unaudited)
                                                                 From
                                                                 inception on
                                                                 March 11,
                                     For the three months ended  1986 through
                                              March 31,          March 31,
                                          2003          2002     2003
                                     ------------- ------------- -------------

Cash Flows from Operating Activities

  Net Loss                           $          -  $          -  $    (62,000)
  Less Non-cash Items:
  Depreciation & Amortization                   -             -        17,000
  Increase  in Accounts Payable                 -             -        45,000
                                     ------------- ------------- -------------
  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                       $          -  $          -  $          -





                                6

<PAGE>


                       Wings & Things, Inc.
                  (A Development Stage Company)
                Notes to the Financial Statements
                          March 31, 2003


GENERAL

Wings & Things, Inc.  (the Company) has elected to omit substantially all
footnotes to the financial statements for the three months ended March 31,
2003 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, 2002.

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.



                                7
<PAGE>


      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 three months ended March 31, 2003, we had no cash on hand
and total current liabilities of $45,000.  The current liabilities reflect
expenses related to our reporting obligations under the Exchange Act.  We had
incurred expenses of $40,000 in prior years and during the year ended December
31, 2002, we accrued another $5,000 related to the professional services
required to prepare our reports and the costs of filing the reports with the
SEC.  In the event we acquire a business opportunity we may incur additional
reporting expenses related to proxy or information statements we may be
required to provide to our stockholders which disclose the company to be
acquired's business operations, management and financial condition.

      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.



                                8

<PAGE>

      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.

Item 3: Controls and Procedures

      We rely on controls and procedures to ensure that material information
regarding our company and its operations is provided to the public in a timely
manner.  On May 8, 2003, our principal executive and financial officer, Linda
L. Perry, evaluated the effectiveness of these disclosure controls and
procedures and determined that there were no significant deficiencies in these
procedures.

      Also, Mrs. Perry did not identify any deficiencies or material
weaknesses in our internal controls, nor did she identify fraud that involved
management or other employees who had a significant role in our internal
controls.  She did not find any deficiencies or 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

Part II Exhibits

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)

99.1     Section 1350 certification


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.



                                  /s/ Linda L. Perry
Dated: May 9, 2003                _______________________________________
                                  Linda L. Perry
                                  President, Principal Executive and
                                  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.



                            /s/ Linda L. Perry
Dated: May 9, 2003         ___________________________________________
                           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.


                              /s/ Linda L. Perry
Dated: May 9, 2003          ___________________________________________
                            Linda L. Perry, Principal Financial Officer




                                11