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


                                   FORM 10-QSB

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

                  For the quarterly period ended March 31, 2004

                                       OR

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



                         COMMISSION FILE NUMBER 0-27507

                                PEOPLEVIEW, INC.
             (Exact name of registrant as specified in its charter)



                   NEVADA                                    88-0350448
       (State or other jurisdiction of                    (I.R.S. Employer
    incorporation or organization)                    Identification Number)



                         27130A PASEO ESPADA, SUITE 1427
                      SAN JUAN CAPISTRANO, CALIFORNIA 92675
          (Address, including zip code, of principal executive offices)

                                 (949) 481-7550
              (Registrant's telephone number, including area code)



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 ____
                                  -----


The  number  of  shares  of  the  Registrant's  Common  Stock, $0.001 par value,
outstanding  as  of  May  4,  2004  was  42,158,351.

<PAGE>
                                PEOPLEVIEW, INC.

                                   FORM 10-QSB

                                TABLE OF CONTENTS
<TABLE>
<CAPTION>




PART I - FINANCIAL INFORMATION
------------------------------------------------------
                                                              Page

Item 1.  Financial Statements (unaudited):
<S>                                                          <C>                                                              <C>
  Consolidated Balance Sheet . . . . . . . . . . . . .       3
   as of March 31, 2004

  Consolidated Statements of Operations. . . . . . . .       4
   for the Three Months Ended March 31, 2004 and 2003

Consolidated Statements of Comprehensive Income. . . .       5

Consolidated Statement of Stockholders' Equity
   for the Three Months Ended March 31, 2004 . . . . .       6

    Consolidated Statements of Cash Flows. . . . . . .       7
   for the Three Months Ended March 31, 2004 and 2003


  Notes to Condensed Consolidated Financial Statements       8-9

Item 2.    Management's Discussion and Analysis of
           Financial Condition and Results of Operations     10

Item 3.    Controls and Procedures                           12

PART II - OTHER INFORMATION

---------------------------

Item 1:   Legal Proceedings                                  12

Item 2:   Changes in Securities and Use of Proceeds          12

Item 3:   Defaults upon Senior Securities                    12

Item 4:   Submission of Matters to Vote of Security Holders  12

Item 5:   Other Information                                  12

Item 6:   Exhibits and Report on Form 8-K
          None                                               12-13


Signatures                                                  14

</TABLE>

                                  2


<PAGE>
 PART  I  -  FINANCIAL  INFORMATION
 ----------------------------------

ITEM  1.                 FINANCIAL  STATEMENTS
<TABLE>
<CAPTION>


                            PEOPLEVIEW, INC. AND SUBSIDIARIES

                               CONSOLIDATED BALANCE SHEET

                               MARCH 31, 2004 - UNAUDITED


                                         ASSETS
<S>                                                                         <C>
CURRENT ASSETS:
   Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $   513,340
   Accounts and other receivable, net. . . . . . . . . . . . . . . . . . .       12,991
   Prepaid and other current assets. . . . . . . . . . . . . . . . . . . .       24,795
   Contingency receivable. . . . . . . . . . . . . . . . . . . . . . . . .      175,000
   Investment in marketable securities . . . . . . . . . . . . . . . . . .      901,728
                                                                            -----------
          Total current assets . . . . . . . . . . . . . . . . . . . . . .    1,627,854

PROPERTY AND EQUIPMENT, net of accumulated
 depreciation and amortization . . . . . . . . . . . . . . . . . . . . . .       48,904

INTANGIBLE AND OTHER ASSETS, net . . . . . . . . . . . . . . . . . . . . .            -
                                                                            -----------
                                                                            $ 1,676,758

                         LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
   Line of credit and note payable . . . . . . . . . . . . . . . . . . . .  $    63,822
   Current portion of long-term debt . . . . . . . . . . . . . . . . . . .       18,782
   Accounts payable and accrued expenses . . . . . . . . . . . . . . . . .      384,533
   Deferred gain on sale of certain assets . . . . . . . . . . . . . . . .      175,000
                                                                            -----------
          Total current liabilities. . . . . . . . . . . . . . . . . . . .      642,137

STOCKHOLDERS' EQUITY:
   Common stock, par value at $0.001, 100,000,000 shares
    authorized, 28,823,246 shares issued and outstanding . . . . . . . . .       28,823
   Additional paid-in capital. . . . . . . . . . . . . . . . . . . . . . .   10,225,955
   Accumulated deficit . . . . . . . . . . . . . . . . . . . . . . . . . .   (9,319,157)
   Comprehensive income. . . . . . . . . . . . . . . . . . . . . . . . . .       99,000
                                                                            ------------
          Total stockholders' equity . . . . . . . . . . . . . . . . . . .    1,034,621
                                                                            ------------
                                                                            $ 1,676,758
                                                                            ============


The accompanying notes are an integral part of these financial statements.
</TABLE>
                                          3

<PAGE>

<TABLE>
<CAPTION>
                                 PEOPLEVIEW,  INC.  AND  SUBSIDIARIES

                           CONSOLIDATED STATEMENTS OF OPERATIONS - UNAUDITED

                                                                                    THREE MONTHS
                                                                                   ENDED MARCH 31,
                                                                             --------------------------
                                                                                 2004          2003
                                                                             ------------  ------------
<S>                                                                          <C>           <C>
REVENUES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $         -   $         -

COST OF REVENUES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            -             -
                                                                             ------------  ------------

GROSS PROFIT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            -             -

OPERATING EXPENSES:
   Sales and marketing. . . . . . . . . . . . . . . . . . . . . . . . . . .            -             -
   Research and development . . . . . . . . . . . . . . . . . . . . . . . .            -             -
   General and administrative expenses. . . . . . . . . . . . . . . . . . .       50,071        98,222
                                                                             ------------  ------------
LOSS FROM OPERATIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . .      (50,071)      (98,222)
                                                                             ------------  ------------
OTHER INCOME (EXPENSE):
   Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . .       (1,932)       (9,554)
   Interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . .          447           269
                                                                             ------------  ------------
          Total other income (expense). . . . . . . . . . . . . . . . . . .       (1,485)       (9,285)
                                                                             ------------  ------------
LOSS BEFORE PROVISION FOR INCOME TAXES. . . . . . . . . . . . . . . . . . .      (51,556)     (107,507)

PROVISION FOR INCOME TAXES. . . . . . . . . . . . . . . . . . . . . . . . .       (2,400)         (800)
                                                                             ------------  ------------
NET LOSS FROM CONTINUING OPERATIONS . . . . . . . . . . . . . . . . . . . .      (53,956)     (108,307)

GAIN (LOSS) FROM DISCONTINUED OPERATIONS, NET OF TAX BENEFIT OF $0. . . . .      603,260      (430,526)
                                                                             ------------  ------------
NET INCOME (LOSS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $   549,304   $  (538,831)
                                                                             ============  ============
NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:
  Income (loss) per share - continuing operations . . . . . . . . . . . . .  $     (0.00)  $     (0.01)
  Income (loss) per share - discontinued operations . . . . . . . . . . . .         0.02         (0.03)
                                                                             ------------  ------------
NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED . . . . . . . . . . . . . .  $      0.02   $     (0.04)
                                                                             ============  ============


NUMBER OF WEIGHTED AVERAGE SHARE -  BASIC AND DILUTED . . . . . . . . . . .   25,727,916    14,165,487
                                                                             ============  ============
The accompanying notes are an integral part of these financial statements.

</TABLE>
                                         4

<PAGE>
<TABLE>
<CAPTION>

                              PEOPLEVIEW,  INC.  AND  SUBSIDIARIES

                         CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

                                                                         THREE MONTHS ENDED MARCH 31,

                                                                               2004       2003
                                                                             --------  ----------
<S>                                                                          <C>       <C>
Net income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $549,304  $(538,831)

Unrecognized gain on marketable securities. . . . . . . . . . . . . . . . .    99,000          -
                                                                             --------  ----------
Comprehensive income (loss) . . . . . . . . . . . . . . . . . . . . . . . .  $648,304  $(538,831)
                                                                             ========  ==========

The accompanying notes are an integral part of these financial statements.
</TABLE>
                                     5
<PAGE>

<TABLE>
<CAPTION>

                             PEOPLEVIEW, INC. AND SUBSIDIARIES

                       CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

                         FOR THE THREE MONTHS ENDED MARCH 31, 2004
                                                                                               Total
                                                       Additional                  Compre-     stock-
                                      Common stock       paid-in    Accumulated    hensive    holders'
                                    Shares    Amount     capital      deficit      income      equity
                                  ----------  -------  -----------  ------------  ---------  -----------
<S>                               <C>         <C>      <C>          <C>           <C>        <C>
Balance at December 31, 2003. . . 25,036,746  $25,037  $ 9,833,091  $(9,868,461)  $       -  $  (10,333)

Issuance of common stock
   (unaudited). . . . . . . . . .  3,666,500    3,666      362,984            -           -     366,650

Shares issued for payables
   (unaudited). . . . . . . . . .    120,000      120       29,880            -           -      30,000

Unrecognized gain on marketable
   securities. . . . . . . . . .           -        -            -            -      99,000      99,000

Net income (unaudited). . . . .            -        -            -      549,304           -     549,304
                                  ----------  -------  -----------  ------------  ---------  -----------
Balance at March 31, 2004
   (unaudited) . . . . . . . .    28,823,246  $28,823  $10,225,955  $(9,319,157)  $  99,000  $1,034,621
                                  ==========  =======  ===========  ============  =========  ===========

The accompanying notes are an integral part of this financial statement.

</TABLE>
                                    6

<PAGE>

<TABLE>
<CAPTION>

                               PEOPLEVIEW,  INC.  AND  SUBSIDIARIES
                         CONSOLIDATED STATEMENTS OF CASH FLOWS - UNAUDITED
                          INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

                                                                         THREE MONTHS ENDED MARCH 31,
                                                                         ----------------------------

                                                                                2004        2003
                                                                             ----------  ----------
<S>                                                                          <C>         <C>
CASH FLOWS USED FOR OPERATING
Net income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 549,304   $(538,831)
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH
USED FOR OPERATING ACTIVITIES:
    Depreciation and amortization . . . . . . . . . . . . . . . . . . . . .      3,003      54,010
    Loss on disposition of property and equipment . . . . . . . . . . . . .          -       1,119
    Recovery of bad debt. . . . . . . . . . . . . . . . . . . . . . . . . .    (25,000)   (125,000)
    Gain on sale of certain assets. . . . . . . . . . . . . . . . . . . . .   (768,692)          -
    Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . .      1,839       5,929
CHANGES IN ASSETS AND LIABILITIES:
   (INCREASE) DECREASE IN ASSETS
    Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . .    (94,067)   (125,987)
    Prepaid and other current assets. . . . . . . . . . . . . . . . . . . .     41,021      15,651
    Other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          -      (4,988)

 INCREASE (DECREASE) IN LIABILITIES
    Accounts payable and accrued expenses . . . . . . . . . . . . . . . . .    (36,775)     66,836
    Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . .          -     186,834
                                                                             ----------  ----------
Net cash used for operating activities. . . . . . . . . . . . . . . . . . .   (329,367)   (464,427)
                                                                             ----------  ----------
CASH FLOWS PROVIDED BY (USED FOR) INVESTING ACTIVITIES:
    Purchases of property and equipment . . . . . . . . . . . . . . . . . .          -      (9,698)
    Proceeds from sale of certain assets. . . . . . . . . . . . . . . . . .    250,000           -
    Proceeds from sale of property and equipment. . . . . . . . . . . . . .          -         600
                                                                             ----------  ----------
Net cash provided by (used for) investing activities. . . . . . . . . . . .    250,000      (9,098)


CASH FLOWS PROVIDED BY FINANCING ACTIVITIES:
    Payments on note payable. . . . . . . . . . . . . . . . . . . . . . . .       (341)     (8,944)
    Proceeds from issuance of common stock. . . . . . . . . . . . . . . . .    366,650     278,550
                                                                             ----------  ----------
Net cash provided by financing activities . . . . . . . . . . . . . . . . .    366,309     269,606
                                                                             ----------  ----------
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS. . . . . . . . . . . .    286,942    (203,919)
CASH AND CASH EQUIVALENTS, beginning of year. . . . . . . . . . . . . . . .    226,398     320,364
                                                                             ----------  ----------
CASH AND CASH EQUIVALENTS, end of year. . . . . . . . . . . . . . . . . . .  $ 513,340   $ 116,445
                                                                             ==========  ==========
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
    Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $   1,932   $   3,443
                                                                             ==========  ==========
    Income tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $   2,400   $     800
                                                                             ==========  ==========

SUPPLEMENTAL DISCLOSURE OF NON CASH OPERATING AND FINANCING ACTIVITIES
    Stock issued for payables . . . . . . . . . . . . . . . . . . . . . . .  $  30,000   $       -
                                                                             ==========  ==========
    Stock and warrants received for sale of assets. . . . . . . . . . . . .  $ 802,728   $       -
                                                                             ==========  ==========

The accompanying notes are an integral part of these financial statements.
</TABLE>

                                        7

<PAGE>
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                  THREE MONTHS ENDED MARCH 31, 2004 (UNAUDITED)



1.     BASIS  OF  PRESENTATION

The  accompanying  unaudited  condensed  consolidated  financial  statements  of
PeopleView, Inc. and Subsidiaries (the Company) have been prepared in accordance
with  accounting  principles  generally accepted in the United States of America
for  interim  financial  statements pursuant to the rules and regulations of the
Securities  and  Exchange  Commission.  Accordingly, they do not include certain
information and footnote disclosures normally included in consolidated financial
statements  prepared in accordance with accounting principles generally accepted
in the United States of America.  These consolidated financial statements should
be  read  in  conjunction with the consolidated financial statements and related
notes  included in the Company's Annual Report on Form 10-KSB for the year ended
December  31,  2002.

The  unaudited  consolidated  financial  statements  included herein reflect all
adjustments  (which include only normal, recurring adjustments) that are, in the
opinion  of  management,  necessary  to  state fairly the financial position and
results of operations as of and for the periods presented.  The results for such
periods  are  not  necessarily  indicative of the results to be expected for the
full  year.

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  disclosure 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 those estimates.

The  accompanying  financial  statements  have  been prepared in conformity with
accounting  principles generally accepted in the United States of America, which
contemplate  continuation  of  the  Company  as  a  going concern.  Although the
Company  has reported net income of $549,304 (unaudited) through March 31, 2004,
it  has  reported a loss for its year ended December 31, 2003 of $3,405,020, and
has  an  accumulated  deficit  of  $9,272,885  (unaudited)  since  inception.

Management  has taken or plans to take the following steps that it believes will
be  sufficient to provide the Company with the ability to continue in existence:
-     Acquired  the  assets  of  The  Mayo  Group.
-     Raised  funds  through  the  sale  of  its  stock  in  private placements.

The  Company sold the HCM tools product to Workstream during the current quarter
and  received  $250,000  in  cash and 300,000 shares of common stock with a fair
market  value  of  $750,000  on  the  date  of  the  transaction.  (See Note 6.)


The accompanying financial statements do not include any adjustments relative to
the  recoverability  and classification of assets carrying amounts or the amount
and  classification  of  liabilities  that might result from the outcome of this
uncertainty.


2.     NET  EARNINGS  PER  SHARE

Basic  net  earnings  per  share  is based on the weighted average number of all
common shares issued and outstanding, and is calculated by dividing net loss per
share  by  the  weighted  average  shares of common stock outstanding during the
period.  Common  stock  equivalents  consist  of  1,854,408 and 1,600,166 equity
instruments at March 31, 2004 and 2003, respectively, and have not been included
in  the earnings per share computation for the three months ended March 31, 2004
and  2003,  as  the  amounts  are  anti-dilutive due to the exercise price being
greater  than  the  market  price  of  the  stock  at  March  31,  2004.

                                      8

<PAGE>

3,     INVESTMENTS  IN  MARKETABLE  SECURITIES

Investments  in marketable securities consist of equity securities classified as
"available  for sale" under Statements of Financial Accounting Standards No. 115
and  reported  at  fair  value  and  warrants  being accounted for under APB 18.
Accordingly, unrealized gains and losses on the equity securities  are reflected
in  the  statement  of  comprehensive income.  The warrants are accounted for at


cost.


4.     OPTIONS

No  options  where  granted  during the three-month period ended March 31, 2004.


5.     PRIVATE  PLACEMENT

The  Company  entered  into  an  arrangement  to  sell  stock  through a private
placement  at $0.10 per share.  As of March 31, 2004, 3,666,500 shares have been
sold  for  net  proceeds  of  $366,650.


6.     DISCONTINUED  OPERATIONS

In  March  2004,  the  Company  entered  into an agreement with Workstream, Inc.
whereby  the  Company  sold  to  Workstream  the following: accounts receivable,
certain  computer  equipment,  customer  list,  existing customer contracts, the
PeopleView name, and the technology and product offerings that had been recently
revised  and  improved,  including  ClimateSight(TM),  SkillSight(TM),
PerformanceSight(TM),  ComplianceSight(TM)  and  HCM  TOOLS(TM), essentially the
operations  of  e-Perception  Technologies,  Inc.  The  Company  received  cash
consideration  of  $300,000,  of which $50,000 is subject to certain "hold back"
conditions.  Additionally,  the  Company  received  350,000 shares of Workstream
common  stock,  of  which  50,000  shares  are  subject  to  certain "hold back"
conditions, and a warrant to purchase an additional 50,000 shares at an exercise
price  of  $3.00  per share.  The fair market value of the warrant is $52,728 as
determined  using the Black Scholes pricing model and the following assumptions:
volatility  of  114%,  interest  rate  of  1.19%, expected term of 1 year and no
dividends.  The  Company  has accounted for this sale as discontinued operations
at  March  31,  2004,  and has shown the activity separately on the consolidated
statements  of  operations.

Pursuant  to  this transaction, the Company is focusing its efforts in providing
outsourced  document  management  solutions.  In May 2004, the Company will seek
shareholder approval for a new Company name due to the sale of the Company name.


7.     EMPLOYMENT  AGREEMENTS

During  the  year  ended  December 31, 2002, the Company entered into employment
agreements  with  key  management.  In  May  2004,  new  agreements  are  being
negotiated.


8,     SUBSEQUENT  EVENT

In  April  2004,  the  Company has sold an additional 1,335,000 shares under the
private  placement  for  net  proceeds  of  $133,500.

In  April  2004,  one  of  the Company's subsidiaries, PPVW Acquisition Company,
completed  an acquisition of The Mayo Group.  The Mayo Group provides outsourced
financial and business processes for image management in healthcare. The Company
issued  12,000,210  shares  of  common  stock  to  the owners of The Mayo Group,
together  with  a  payment  of  $300,000.  Operations from April 1, 2004 are the
operations  of  The  Mayo  Group.

                                        9
<PAGE>

ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF FINANCIAL CONDITION AND
RESULTS  OF  OPERATIONS

With  the  exception  to  historical information, the statements set forth below
include  forward-looking  statements  within  the  meaning of Section 27A of the
Securities  Act  of 1933 and Section 21E of the Securities Exchange Act of 1934.
These  forward-looking  statements  include  statements  regarding  potential
strategic collaborations, future capital needs and funding requirements, product
development  plans,  and  market  assessments.  These  statements are subject to
risks  and  uncertainties  that  could cause actual results to differ materially
from  those  in  the  forward-looking statements.  These risks and uncertainties
include:

-     general  economic  and  business  conditions;
-     industry  trends;
-     our  overall  market  penetration  and  competition  from  providers  of
      alternative  products  and  services;
-     our  actual  funding  requirements;  and
-     availability,  terms  and  deployment  of  capital.


OVERVIEW

     For  the fiscal year ended December 31, 2003, and including the period from
January  1,  to March 31, 2004, PeopleView developed, marketed and supported web
based  assessment  and  reporting  tools  and  provided consulting services that
enable  companies  to  manage  their  Human  Capital  Management  (HCM) needs in
real-time.  Companies  ranging  in  size  from  50  person  firms to Fortune 500
companies  implemented  our  solutions  in order to have deep insight into their
human  capital  assets.

In  March,  2004,  the  Company  entered into an agreement with Workstream, Inc.
whereby  the  Company  sold  to  Workstream  the following: Accounts receivable,
certain  computer  equipment,  customer  list,  existing customer contracts, the
PeopleView name, and the technology and product offerings that had been recently
revised  and  improved,  including  ClimateSight(TM),  SkillSight(TM),
PerformanceSight(TM),  ComplianceSight(TM) and HCM TOOLS(TM).   Pursuant to this
transaction,  the  Company  is  focusing  its  efforts  in  providing outsourced
document  management  solutions.

In  May 2004, the Company will seek shareholder approval for a new Company name.

In  April  2004,  one  of  the Company's subsidiaries, PPVW Acquisition Company,
completed  an acquisition of The Mayo Group.  The Mayo Group provides outsourced
financial  and business processes for image management in healthcare. Operations
from  April  1,  2004 will include the operations of The Mayo Group.  An 8-K was
filied  with  the  Securities  and  Exchange  Commission (SEC) on April 16, 2004
reporting  this transaction.  The audited financial statements of The Mayo Group
will  be  filed  within  the  prescribed  time  frame  required  by  the  SEC.

The  Mayo  Group  provides  third  party  document/image equipment to customers,
together with onsite customer support and technical services. The details of the
services  provided  are  initiated  when  a  HUIA ("Historical Usage & Inventory
Assessment")  is  performed.  The HUIA is a detailed assessment where we develop
our  understanding  of  the  potential  customer's  operational  framework as it
relates to creating images. Results of the HUIA are incorporated into a detailed
financial  and  operational  analysis,  which is then presented to the potential
customer,  highlighting  the  benefits  of  our  solution.

     Where appropriate, references to "PeopleView", the "Company," "we" or "our"
include  PeopleView, Inc., e-Perception Technologies, Inc., and PPVW Acquisition
Company,  Inc.


APPLICATION  OF  CRITICAL  ACCOUNTING  POLICIES


Our discussion and analysis of our financial condition and results of operations
are  based upon our financial statements, which have been prepared in accordance
with  accounting  principles generally accepted in the United States of America.
The  preparation of these financial statements requires us to make estimates and
judgments  that affect the reported amounts of assets, liabilities, revenues and
expenses,  and  related  disclosure  of contingent assets and liabilities. On an
on-going basis, we evaluate these estimates, including those related to customer
programs  and  incentives, product returns, bad debts, inventories, investments,
intangible  assets,  income  taxes,  contingencies  and  litigation. We base our
estimates  on  historical  experience  and on various other assumptions that are
believed to be

                                     10
<PAGE>

reasonable under the circumstances, the results of which form the
basis  for  making judgments about the carrying values of assets and liabilities
that are not readily apparent from other sources. Actual results may differ from
these  estimates  under  different  assumptions  or  conditions.

We consider the following accounting policies to be both those most important to
the  portrayal  of  our  financial  condition  and  those  that require the most
subjective  judgment:

-     Revenue  recognition
-     Accounts  receivable  valuation  and  related  reserves
-     Valuation  of  fixed  assets
-     Accounting  for  income  taxes
-     Impairment  of  intangible  assets

You should refer to our Annual Report on Form 10-KSB filed on April 14, 2004 for
a  discussion  of  our  critical  accounting  policies.



RESULTS  OF  OPERATIONS

FOR  THE  THREE  MONTH  PERIOD  ENDED  MARCH  31,  2004
-------------------------------------------------------

GENERAL  AND  ADMINISTRATIVE

General  and administrative expenses, which include personnel costs for finance,
administration,  information  systems,  and  general  management,  as  well  as
facilities expenses, professional fees, legal expenses, and other administrative
costs,  decreased  by  $48,151 to $50,071 for the current three-month period, as
compared to $98,222 for the same period in 2003.  The decrease was primarily due
to  a  decrease  in  legal  expenses and office rents as a result of the Company
moving  its  corporate  headquarters  and  fewer  legal  suits.



OTHER  INCOME  (EXPENSE)

Other income and expense includes interest income and interest expense. Interest
income  is  primarily  derived  from  short-term interest-bearing securities and
money  market  accounts.  Interest expense for the current three-month period of
2004 was $1,932 compared to $9,554 interest expense for the same period in 2003.
Interest income for the three-month period of 2004 was $447 compared to $269 for
the  same period in 2003, primarily due to an increase in the average balance of
invested  cash  and  short-term  investments.



LIQUIDITY  AND  CAPITAL  RESOURCES

At  March  31,  2004, our cash and cash equivalents were equal to $513,340.  The
Company's  principal  cash  requirements  are  for operating expenses, including
employee costs, funding of accounts receivable, capital expenditures and funding
of  the  operations. The Company's primary sources of cash are from revenues and
private  placements  of  the  Company's  common  stock.

During  the  current  three-month  period of 2004, the Company used $329,367 for
operating  activities, as compared to $464,427 for the same period in 2003.  The
decrease  in  cash  use  was  primarily due to the decrease in revenues, and the
decrease  in  all  expense  categories.

On  April  29,  2002,  Avintaquin  Capital, LLC, ("Avintaquin"), an affiliate of
three  of the Company's shareholders, provided the Company with a bridge loan in
the  original principal amount of $60,000. The bridge loan is secured by certain
assets  of  the  Company.  The  bridge  loan bears interest at a rate of 12% per
annum.  On  September  29,  2002,  Avintaquin  and  the  Company entered into an
amendment  to  the  bridge loan and extended the maturity date of the loan until
April  29, 2003.   On April 29, 2003, Avintaquin and the Company entered into an
amendment  to  the  bridge loan and extended the maturity date of the loan until
December 31, 2004. In connection with the original amendment, and, as additional
consideration  for  extending  the  bridge loan, the Company issued a warrant to
Avintaquin for the purchase of 60,000 shares on the Company's common stock at an
exercise  price  of $1.60 per share.  This warrant has a term of four years.  On
December  31,  2002,  the  Company  converted  $10,000  of the principal balance
outstanding  to  common

                                      11
<PAGE>

stock  of  the  Company.  As  of  March  31,  2004, the
outstanding  balance  on  the  bridge  loan  was $63,822 including principal and
interest.

In March 2004, the Company initiated a private placement of its common stock, at
$0.10  per  share.  As  of May 5, 2004, the Company closed the offering, selling
5,001,500 shares, with net proceeds of $500,150.  The Company has been dependent
upon  the  successful  completion of this private placement. The Company will be
dependent upon the successful completion of other financing activities, in order
to  operate  its  business  over  the  next  12  months.  Given  the lack of the
Company's  current  cash  position,  such  external sources of financing will be
critical  to  the  Company's  future  operations.  Our  need for such additional
financing  depends in part on our future performance, which, in turn, is subject
to  general  economic  conditions,  and  business  and  other factors beyond our
control.  There  can  be  no  assurance  that  we  would  be able to obtain such
financing,  or  that  any  financing  would  result  in  a level of net proceeds
required.



ITEM  3.     CONTROLS  AND  PROCEDURES

(a)  Under  the  supervision  and  with  the  participation  of  our management,
including  our  principal  executive officer and principal financial officer, we
conducted  an evaluation of our disclosure controls and procedures, as such term
is defined under Rule 13a-14(c) promulgated under the Securities Exchange Act of
1934, as amended (the "Exchange Act"), within 90 days of the filing date of this
report. Based on their evaluation, our principal executive officer and principal
financial  officer  concluded  that  our  disclosure controls and procedures are
effective.

(b)  There  have  been no significant changes (including corrective actions with
regard  to  significant  deficiencies  or  material  weaknesses) in our internal
controls  or  in  other  factors  that could significantly affect these controls
subsequent  to  the  date  of  the evaluation referenced in paragraph (a) above.


PART  II  -  OTHER  INFORMATION
-------------------------------


ITEM  1.     LEGAL  PROCEEDINGS

None.

ITEM  2.     CHANGES  IN  SECURITIES  AND  USE  OF  PROCEEDS

None.

ITEM  3.     DEFAULTS  UPON  SENIOR  SECURITIES

None.

ITEM  4.     SUBMISSION  OF  MATTERS  TO  VOTE  OF  SECURITY  HOLDERS

None.

ITEM  5.     OTHER  INFORMATION

None

                                   12
<PAGE>

ITEM  6.     EXHIBITS  AND  REPORTS  ON  FORM  8-K

(a)     Exhibits
        --------

31.1     Certification  of  CEO pursuant to Securities Exchange Act rules 13a-15
         and  15d-15(c)  as  adopted pursuant to section 302 of the Sarbanes-
         Oxley act of 2002.

31.2     Certification  of  CFO pursuant to Securities Exchange Act rules 13a-15
         and  15d-15(c)  as  adopted pursuant to section 302 of the Sarbanes-
         Oxley act of 2002.

32.1     Certification  of  CEO  pursuant  to 18 U.S.C. section 1350, as adopted
         pursuant  to  section  906 of  the  Sarbanes-Oxley  act  of  2002.

32.2     Certification  of  CFO  pursuant  to 18 U.S.C. section 1350, as adopted
         pursuant  to  section  906  of  the  Sarbanes-Oxley  act  of  2002.

(b)     Reports  on  Form  8-K
        ----------------------


     A  Current  Report  on  Form  8-K  dated  April 2, 2004, was filed with the
     Securities  and  Exchange  Commission reporting the Workstream transaction.

     A  Current  Report  on  Form  8-K  dated April 16, 2004, was filed with the
     Securities  and  Exchange  Commission reporting The Mayo Group transaction.

                                      13

<PAGE>

SIGNATURES


Pursuant  to  the  requirements  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.


                              PEOPLEVIEW,  INC.


Date:  May  17,  2004         By:     /s/     Joseph  Flynn
                                      -------------------------
                                        Joseph  Flynn
                                        Chief  Executive  Officer
                                        (Principal  Executive  Officer)


                                        /s/     James  P.  Stapleton
                                        -----------------------------------
                                        James  P.  Stapleton
                                        Chief  Financial  Officer
                                        (Principal  Financial  Officer)