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

                                   Form 10-KSB

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

                   For the fiscal year ended December 31, 2003


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

           For the transition period from ____________to______________

                         Commission File No.: 000-32313

                     Wireless Billboards Technologies Corp.
--------------------------------------------------------------------------------
                 (Name of small business issuer in its charter)

             Nevada                                              86-1010346
--------------------------------------------------------------------------------
(State or other jurisdiction of                               (I.R.S. Employer
 incorporation or organization)                              Identification No.)

          1100- 789 West Pender Street, Vancouver, BC, V6C 1H2, Canada
          ------------------------------------------------------------
          (Address, including zip code, of principal executive offices)

Issuer's telephone number: 604-687-7472

Securities registered under Section 12(b) of the Exchange Act: None

Securities registered under Section 12(g) of the Exchange Act: None


                     Common Stock, Par Value $.001 Per Share
                    ----------------------------------------
                                (Title of class)

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 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. [ X ]Yes [ ]No

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation S-B contained in this form, and no disclosure  will be contained,  to
the  best  of  registrant's   knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part III of this Form  10-KSB or any
amendment to this Form 10-KSB. [ X ]

State issuer's revenues for its most recent fiscal year.  $ 0

As of December 31, 2003, we had 7,000,000  shares of our $0.001 par value common
stock  issued  and  outstanding.  As there is no public  trading  market for our
securities,  we are unable to determine the aggregate market value of the common
stock, our only class of voting stock, held by nonaffiliates.

                       DOCUMENTS INCORPORATED BY REFERENCE
                                      None

Transitional Small Business Disclosure Form (Check one): Yes [ ] No [X]

To simplify  the language in this Form 10-KSB,  Wireless Billboards Technologies
 Corp., is referred to herein as the "Company" or "We."

                                       1
<PAGE>


                               TABLE OF CONTENTS
                                                                            Page
Part I

ITEM 1.  DESCRIPTION OF BUSINESS ............................................  3
                The Company .................................................  3
                Business of the Company .....................................  3
                Employees ...................................................  3
ITEM 2  DESCRIPTION OF PROPERTIES ...........................................  3
ITEM 3  LEGAL PROCEEDINGS ...................................................  3
ITEM 4  SUBMISSION OF MATTERS TO A VOTE OF THE SECURITY HOLDERS .............  3
ITEM 5  MARKET FOR  REGISTRANT'S  COMMON EQUITY & RELATED  STOCKHOLDER
        MATTERS .............................................................  3
                Market ......................................................  3
                Holders .....................................................  3
                Dividends ...................................................  3
ITEM 6  MANAGEMENT'S  DISCUSSION & ANALYSIS OF FINANCIAL  CONDITION &
        RESULTS OF OPERATION ................................................  4
                Plan of Operation ...........................................  4
                Forward-Looking Statements ..................................  4
ITEM 7  FINANCIAL STATEMENTS ................................................  5
ITEM 8  CHANGES IN &  DISAGREEMENTS  WITH  ACCOUNTANTS ON ACCOUNTING &
        FINANCIAL DISCLOSURE ................................................ 12

Part II

ITEM 9  DIRECTORS,  EXECUTIVE  OFFICERS,  PROMOTERS & CONTROL PERSONS,
        COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT ................... 15
                The Directors and Officers of the Company ................... 15
                Compliance with Section 16(a) of the Exchange Act ........... 15
ITEM 10 EXECUTIVE COMPENSATION .............................................. 15
ITEM 11 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS & MANAGEMENT ........ 15
                Security Ownership of Beneficial Owners ..................... 16
                Security Ownership of Management ............................ 16
ITEM 12 CERTAIN RELATIONSHIPS & RELATED TRANSACTIONS ........................ 16
ITEM 13 EXHIBITS AND REPORTS ON FORM 8-K .................................... 16
                Exhibits .................................................... 16
                Reports on Form 8-K ......................................... 16
SIGNATURES .................................................................. 17

                                       2
<PAGE>

                                     PART I

ITEM 1.  DESCRIPTION OF BUSINESS.

                                   The Company

Wireless  Billboards  Technologies Corp. (the "Company") is a Nevada corporation
formed on December 31, 1998. Its principal place of business is located at 1100-
789 West  Pender  Street,  Vancouver,  BC,  V6C 1H2,  Canada.  The  Company  was
organized to engage in any lawful corporate business,  including but not limited
to, participating in mergers with, and the acquisitions of, other companies. The
Company  has been in the  developmental  stage  since its  inception  and has no
operating history other than organizational matters.

                             Business of the Company

The Company plans to persue Wireless Media,  News,  Messaging,  etc. The primary
activity of the Company  currently  involves seeking a company or companies that
it can  acquire or with whom it can merge.  The  Company  has not  selected  any
company as an acquisition  target or merger partner and does not intend to limit
potential  candidates to any particular  field or industry,  but does retain the
right to limit candidates,  if it so chooses, to a particular field or industry.
The Company's plans are in the conceptual stage only.

                                    Employees

The Company's only employees at the present time are its officers and directors,
who will devote as much time as he determines necessary to carry out the affairs
of the Company.

ITEM 2. DESCRIPTION OF PROPERTIES

The Company has no significant assets, property, or operating capital.

ITEM 3. LEGAL PROCEEDINGS

The Company is not a party to, nor are any of its properties the subject of, any
pending legal proceedings and no such proceedings are known to the Company to be
threatened or contemplated by or against it.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF THE SECURITY HOLDERS

No matter was submitted to a vote of the security  holders during the the fiscal
year covered by this report.

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY & RELATED STOCKHOLDER MATTERS

                                     Market

To the knowledge of current  management,  there is no public  trading market for
the Company's common stock

                                     Holders

At  December  31,  2003,  there were  approximately  30 holders of record of the
Company's common stock.

                                    Dividends

The Company has not declared any cash dividends within the past two years of its
common stock, nor does the Company anticipate or contemplate paying dividends in
the foreseeable future.

                                       3
<PAGE>



ITEM 6. MANAGEMENT'S  DISCUSSION & ANALYSIS OF FINANCIAL  CONDITION & RESULTS OF
OPERATION

                                Plan of Operation

The Company's plan is to seek, investigate,  and if such investigation warrants,
acquire an interest in one or more  business  opportunities  presented  to it by
persons  or  firms  desiring  the  perceived   advantages  of  a  publicly  held
corporation.  At this  time,  the  Company  has no  plan,  proposal,  agreement,
understanding,  or arrangement to acquire or merge with any specific business or
company, and the Company has not identified any specific business or company for
investigation  and  evaluation.  No member of  Management or any promoter of the
Company,  or an affiliate of either,  has had any material  discussions with any
other company with respect to any acquisition of that company.  The Company will
not restrict  its search to any specific  business,  industry,  or  geographical
location,  and may  participate  in business  ventures of virtually  any kind or
nature.  Discussion of the proposed  business  under this caption and throughout
this Financial  Statement is  purposefully  general and is not meant to restrict
the  Company's  virtually  unlimited  discretion  to search for and enter into a
business combination.

                           Forward-Looking Statements

This  statement  includes  projections  of future  results and  "forward-looking
statements" as that term is defined in Section 27A of the Securities Act of 1933
as amended (the "Securities  Act"),  and Section 21E of the Securities  Exchange
Act of 1934 as amended (the "Exchange Act"). All statements that are included in
this  Financial  Statement,  other  than  statements  of  historical  fact,  are
forward-looking  statements.  Although Management believes that the expectations
reflected in these  forward-looking  statements are  reasonable,  it can give no
assurance  that such  expectations  will prove to have been  correct.  Important
factors  that  could  cause  actual  results  to  differ   materially  from  the
expectations are disclosed in this Statement,  including, without limitation, in
conjunction with those forward-looking statements contained in this Statement.

                                       4
<PAGE>

ITEM 7. FINANCIAL STATEMENTS



                                TABLE OF CONTENTS


                                                                            PAGE

INDEPENDENT AUDITOR'S REPORT ............................................... F-1

BALANCE SHEET .............................................................. F-2

STATEMENTS OF OPERATIONS ................................................... F-3

STATEMENTS OF STOCKHOLDERS' EQUITY ......................................... F-4

STATEMENTS OF CASH FLOWS ................................................... F-5

NOTES TO FINANCIAL STATEMENTS .............................................. F-6


                                       5
<PAGE>

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders
Wireless Billboards Technologies, Corp.
Vancouver, BC

We  have  audited  the  accompanying   balance  sheets  of  Wireless  Billboards
Technologies,  Corp. (a development  stage company) as of December 31, 2003, and
the related statements of operations,  stockholders' equity (deficit),  and cash
flows for each of the two years in the  period  then  ended,  and for the period
from  December  31, 1998  (inception)  to December  31,  2003.  These  financial
statements   are  the   responsibility   of  the   Company's   management.   Our
responsibility  is to express an opinion on these financial  statements based on
our audits.

We conducted  our audit in accordance  with the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all  material   respects,   the  financial   position  of  Wireless   Billboards
Technologies,  Corp., as of December 31, 2003, and the results of its operations
and its cash flows for each of the two years in the period then  ended,  and for
the period  from  December  31,  1998  (inception)  to  December  31,  2003,  in
conformity with accounting principles generally accepted in the United States of
America.

The accompanying  financial  statements have been prepared  assuming the Company
will  continue  as a going  concern.  As  discussed  in Note 1 to the  financial
statements,  the  Company  is in the  development  stage  and has not  commenced
operations.  Its ability to continue as a going  concern is  dependent  upon its
ability to develop  additional  sources of capital,  and/or  achieve  profitable
operations.  These  conditions  raise  substantial  doubt  about its  ability to
continue  as a going  concern.  The  financial  statements  do not  include  any
adjustments that might result from the outcome of this uncertainty.


Braverman & Company, P.C.
Prescott, Arizona
June 22, 2004


                                      F-1
                                       6
<PAGE>


                        Wireless Billboards Technologies Corp.
                          (A DEVELOPMENT STAGE COMPANY)
                                  BALANCE SHEET





                                     ASSETS
                                    ---------

 CURRENT ASSETS-cash                                               $        211
                                                                 --------------

                                                                   $        211
                                                                 ==============

                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
                 ----------------------------------------------


CURRENT LIABILITIES

     Accounts payable, officers/shareholders                       $      2,902
                                                                 --------------

     Total Current Liabilities                                            2,902
                                                                 --------------


COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)

     Common stock, par value $.001, 25,000,000 shares
        authorized, 7,000,000 issued and outstanding                      7,000
     Paid in capital                                                     13,060
    (Deficit) accumulated during the development stage                  (22,751)
                                                                 --------------

              Total Stockholders' Equity (Deficit)                       (2,691)
                                                                 --------------

                                                                   $        211
                                                                 ==============



                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-2


                                       7
<PAGE>

                       Wireless Billboards Technologies Corp.
                          (A DEVELOPMENT STAGE COMPANY)
                            STATEMENTS OF OPERATIONS


                                                                   Cumulative
                                                               from December 31,
                                                                      1998
                                                                   (Inception)
                                            Years Ended                to
                                             December 31,          December 31,
                                   ----------------------------- --------------
                                          2003           2002           2003
                                   -------------- -------------- --------------
REVENUE                             $           -  $           -  $           -
                                   -------------- -------------- --------------
EXPENSES

  General and adminstrative                  4,156          3,660        20,896
  Resarch and development                    1,855                        1,855
                                   -------------- -------------- --------------

    TOTAL EXPENSES                           6,011          3,660        22,751
                                   -------------- -------------- --------------
NET (LOSS)                          $       (6,011) $      (3,660) $    (22,751)
                                   =============== ============== =============

NET (LOSS) PER COMMON SHARE-BASIC   $        *     $       *
                                   =============== ==============

WEIGHTED AVERAGE NUMBER
OF COMMON SHARES OUTSTANDING             7,000,000      7,000,000
                                   =============== ==============

* Less than $(.01) per share

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                      F-3

                                       8
<PAGE>

                        Wireless Billboards Technologies Corp.
                          (A DEVELOPMENT STAGE COMPANY)
             STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
<table>
<caption>

                                                                                   (Deficit)
                                                                                  Accumulated
                                               Common Stock                       During the
                                    -----------------------------   Paid In       Development
                                         Shares        Amount       Capital          Stage         Total
                                    -------------- -------------- ------------- -------------- --------------
<S>                                       <C>           <C>             <C>           <C>
Balances, at inception                           -   $          -   $         -   $          -  $           -
 Issuance of stock, January 12,1999
    at $.001 per share                   7,000,000          7,000             -                         7,000
 Net (loss) for the year                                                                (3,735)        (3,735)
                                    -------------- -------------- ------------- -------------- --------------
Balances, December 31, 1999              7,000,000          7,000             -         (3,735)         3,265
 Net (loss) for the year                                                                (4,485)        (4,485)
                                    -------------- -------------- ------------- -------------- --------------
Balances, December 31, 2000              7,000,000          7,000             -         (8,220)        (1,220)
 Net (loss) for the year                                                                (4,185)        (4,185)
                                    -------------- -------------- ------------- -------------- --------------
Balances, December 31, 2001              7,000,000          7,000             -        (12,405)        (5,405)
 Net (loss) for the year                                                                (4,335)        (4,335)
                                    -------------- -------------- ------------- -------------- --------------
Balances, December 31, 2002              7,000,000          7,000             -        (16,740)        (9,740)
 Contirbuted capital                                                     13,060                        13,060
                                    -------------- -------------- ------------- -------------- --------------
 Net (loss) for the year                                                                (6,011)        (6,011)
                                    -------------- -------------- ------------- -------------- --------------
Balances, December 31, 2003              7,000,000  $       7,000  $     13,060  $     (22,751) $      (2,691)
                                    ============== ============== ============= ============== ==============
</table>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                       F-4

                                        9
<PAGE>

                        Wireless Billboards Technologies Corp.
                          (A DEVELOPMENT STAGE COMPANY)
                            STATEMENTS OF CASH FLOWS
<table>
<caption>

                                                                               Cumulative
                                                                            from December 31,
                                                                                   1998
                                                         Years Ended             Inception
                                                         December 31,               to
                                                ----------------------------   December 31,
                                                      2003           2002           2003
                                                -------------- -------------- --------------
<S>                                                    <C>           <C>             <C>
OPERATING ACTIVITIES
     Net (loss) from operations                   $     (6,011)  $     (3,660) $     (22,751)
                                                -------------- -------------- --------------

NET CASH (USED BY) OPERATING ACTIVITIES                 (6,011)        (3,660)       (22,751)
                                                -------------- -------------- --------------

FINANCING ACTIVITIES
     Shareholder advances                                6,222          3,660         15,962
     Proceeds from sale of common stock                                     -          7,000
                                                -------------- -------------- --------------

NET CASH PROVIDED BY FINANCING ACTIVITIES                6,222          3,660         22,962
                                                -------------- -------------- --------------

NET INCREASE IN CASH                                       211              -            211
                                                -------------- -------------- --------------
CASH, BEGINNING OF PERIOD                                    -              -              -
                                                -------------- -------------- --------------

CASH, END OF PERIOD                               $        211  $           -  $         211
                                                ============== ============== ==============


Supplemental Schedule of Noncash
   Investing and Financing Activities:

Contribution of shareholder advances to capital   $     13,060                  $     13,060
                                                ============== ============== ==============

</table>
                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS

                                      F-5


                                       10
<PAGE>


                     WIRELESS BILLBOARDS TECHNOLOGIES, CORP.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS



NOTE 1  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

History

Wireless  Billboards  Technologies,  Corp. (the Company),  is in the development
stage as defined in Financial  Accounting Standards Board Statement No. 7. It is
a Nevada  corporation,  formed December 31, 1998.  Since inception it has had no
operations  and is a reporting  company  having  filed a Form 10-SB which became
effective. The Company's year-end is December 31.

Going Concern

The Company's financial statements have been presented on the basis that it is a
going concern, which contemplates the realization of assets and the satisfaction
of  liabilities  in the normal  course of  business.  The  Company's  ability to
continue in existence is dependent on its ability to develop  additional sources
of capital,  locate and merge with a  profitable  merger  candidate,  or achieve
profitable operations.  The accompanying financial statements do not include any
adjustments  that  might  result  from  the  outcome  of  these   uncertainties.
Management's  current  plan is to  acquire  in the near  term,  the  assets of a
business currently in the research and development stage, which the president of
the Company owns.

Income Taxes

Income taxes in are provided for using the  liability  method of  accounting.  A
deferred tax asset or liability is recorded for all temporary difference between
financial and tax reporting. Deferred tax expense (benefit) results from the net
change  during  the year of  deferred  tax  assets  and  liabilities.  Valuation
allowances are  established  when necessary to reduce deferred tax assets to the
amount  expected to more likely than not be realized in future tax returns.  Tax
law and rate  changes are  reflected  in income in the period  such  changes are
enacted.


Earnings (loss) Per Common Share

Loss per common share has been calculated based upon the weighted average number
of common shares  outstanding during the period in accordance with the Statement
of Financial  Accounting  Standards Statement No. 128, "Earnings per Share". For
loss per share and financial  presentation purposes, all shares outstanding were
considered issued at inception of the Company.


Use of Estimates in the Preparation of Financial Statements

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,  the disclosure of contingent assets and liabilities at the date of
the  financial  statements  and the  reported  amounts of revenues  and expenses
during the reporting  periods.  Actual results could differ from those estimates
and assumptions.

                                       11
<PAGE>

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Software Research and Development Costs

Software  R&D  costs  incurred  prior  to  the  establishment  of  technological
feasibility  are charged to research  and  development  expense as  incurred,  a
separate   component  of  operating   expense.   Technological   feasibility  is
established upon completion of a working model, which is typically  demonstrated
after initial beta testing is completed.  Software  development  costs  incurred
subsequent  to  the  time  a  product's   technological   feasibility  has  been
established,  through the time the product is available  for general  release to
customers,   are  capitalized  if  material.  To  date,  software  research  and
development costs have been incurred prior to the establishment of technological
feasibility.

Software  research and development costs are charged to research and development
expense as incurred.  No such expense was incurred  during prior to 2003.  Total
research costs for the year were $1,855.

The Company is  currently  engaged in research  and  development  activities  in
connection with wireless  technology.  The president of the Company has financed
this activity commencing with the last quarter of 2003.

NOTE 2 - RELATED PARTY TRANSACTIONS

Operating  expenses since inception  include amounts incurred by the Company for
management services, incorporation, annual charter fees, office expenses, filing
fees, resident agent fees, and auditing and review services at the at fair value
determined by the Board of Directors.  All such expenses incurred have been paid
or incurred by the former  president's  father,  less the proceeds received from
the sale of the 7,000,000  shares of the  Company's  common stock of $7, 000, at
inception.

As of September 30, 2003, the  accumulated  amount of such expenses,  net of the
proceeds of common stock was $13,060.  This amount was forgiven and reclassified
as paid in capital as of that date.  Subsequently,  the  current  president  was
credited  with $675 for office  overhead and services  rendered  from October to
December 2003.


NOTE 3 - INCOME TAXES

There was no current  federal  tax  provision  or benefit  for any period  since
inception,  nor were  there any  recorded  deferred  income  tax  assets as such
amounts were completely offset by valuation allowances. All expenses incurred to
date are  considered  start-up  costs for income tax  purposes,  and will become
deductible  once the  Company's  business  commences.  Such costs are subject to
amortization over a 5 year period,  unless permanently  capitalized.  Therefore,
the Company has no net operating loss carryovers for income tax purposes.


                                       12
<PAGE>

NOTE 3 - INCOME TAXES (continued)

The  following is an analysis of deferred tax assets for as of December 31, 2002
and 2003.

                                             Deferred     Valuation
                                             Tax Assets   Allowance     Balance
                                             ----------   ---------    --------
Deferred tax assets at December 31, 2002      $   3,348      (3,348)   $    -0-
Additions for 2003                                1,202      (1,202)        -0-
                                             ----------   ---------    --------
Deferred tax assets at December 31, 2003      $   4,550    $ (4,550)   $    -0-
                                             ==========   =========    ========

The following is reconciliation  from the expected  statutory federal income tax
provision  to the  Company's  actual  income tax  (benefit)  for the years ended
December 31:

                                                                 2003      2002
                                                             --------  --------
Expected income tax (benefit) at federal statutory tax rate  $ (1,202) $  ( 867)
Valuation allowance                                             1,202       867
                                                             --------  --------
Actual income tax (benefit)                                  $    -0-  $    -0-
                                                             ========  ========

NOTE 4 - COMMITMENTS AND CONTINGENCIES

No income tax returns have been filed since  inception,  nor is there any income
tax liability associated with such returns.


NOTE  5 - THE EFFECT OF RECENTLY ISSUED ACCOUNTING  STANDARDS

Below is a listing of the most recent  accounting  standards and their effect on
the Company.

SFAS 148 Accounting for Stock-Based Compensation-Transition and Disclosure

Amends FASB 123 to provide  alternative methods of transition for an entity that
voluntarily changes to the fair value based method of accounting for stock-based
employee compensation.

SFAS 149  Amendment  of  Statement  133 on  Derivative  Instruments  and Hedging
Activities

This  Statement  amends and  clarifies  financial  accounting  and reporting for
derivative  instruments,  including certain derivative  instruments  embedded in
other  contracts  (collectively  referred  to as  derivatives)  and for  hedging
activities under FASB Statement NO. 133,  Accounting for Derivative  Instruments
and Hedging Activities.

SFAS 150 Financial  Instruments  with  Characteristics  of both  Liabilities and
Equity

This  Statement  requires that such  instruments be classified as liabilities in
the balance sheet. SFAS 150 is effective for financial  instruments entered into
or modified after May 31, 2003.

                                       13
<PAGE>


NOTE 5 - THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS (continued)


Interpretation No. 46 (FIN 46)

Effective  January 31, 2003, The Financial  Accounting  Standards Board requires
certain variable interest entities to be consolidated by the primary beneficiary
of  the  entity  if  the  equity  investors  in  the  entity  do  not  have  the
characteristics  of a continuing  financial  interest or do not have  sufficient
equity at risk for the entity to finance its activities without additional

Interpretation No. 46 (FIN 46)

subordinated  financial support from other parties. The Company has not invested
in any such entities, and does not expect to do so in the foreseeable future.

The adoption of these new  Statements is not expected to have a material  effect
on the Company's financial position, results or operations, or cash flows.

                                      F-6

ITEM 8. CHANGES IN &  DISAGREEMENTS  WITH  ACCOUNTANTS ON ACCOUNTING & FINANCIAL
DISCLOSURE

The  Company is not aware,  and has not been  advised  by its  auditors,  of any
disagreement  on any matter of accounting  principles  or  practices,  financial
statement disclosures, or auditing scope or procedure.


                                       14
<PAGE>

                                     PART II

ITEM 9. DIRECTORS,  EXECUTIVE OFFICERS,  PROMOTERS & CONTROL PERSONS, COMPLIANCE
WITH SECTION 16(a) OF THE EXCHANGE ACT

The Directors and Officers of the Company are as follows:

Name                       Age                      Positions and Offices Held
----------------           ---                      --------------------------
Arshad A. Shah             48                       Director/President

Faisel Naim                29                       Director

Joe Markevich              59                       Secretary/Treasurer


Arshad A. Shah

Mr. Shah has been a successful  private  businessman  for over 16 years.  He has
been involved with several  publicly traded  companies  serving in various roles
from  Director to Executive  Officer.  His broad  understanding  and  experience
gained by following  the global  wireless  industry  and  emerging  technologies
brings excellent insight into the goals and vision of the corporation.  Shah was
educated at Islamia  College,  University  of Peshawar,  NWFP,  Pakistan and the
University of Washington.

Mr.  Naim  has   international   experience   in   management,   marketing   and
administration.  He has  worked  for a  diamond  mining  company,  dealing  with
administration,  management and operational  issues.  He started his career as a
banker,  specializing in deposit mobilization and business development. He has a
broad understanding of international  business practices.  Mr. Naim was educated
in the United  Kingdom  and the  Republic  of  Greece.  He did a year of Law and
Management  Science at Keele University,  Staffordshire,  in the United Kingdom.
Mr. Naim holds an  undergraduate  business degree in Marketing & Management from
the American College of Greece in Athens, Greece.

                Compliance with Section 16(a) of the Exchange Act

The Company does not have a class of equity  securities  registered  pursuant to
Section 12 of the Exchange Act. As a result, no reports are required to be filed
pursuant to Section 16(a).

ITEM 10. EXECUTIVE COMPENSATION

During the last fiscal  year,  the  Company's  officers  and  directors  did not
receive any salary, wage or other compensation.  During the current fiscal year,
the Company has no present  plans or means to pay  compensation  to its officers
and directors.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS & MANAGEMENT

As of December 31, 2001, there were 7,000,000 shares of our common stock,  $.001
par value  outstanding.  The following  tabulates holdings of our shares by each
person who,  subject to the above,  at the date of this  registration,  holds of
record or is known by our management to own  beneficially  more than 5.0% of the
common  shares  and,  in  addition,   by  all  of  our  directors  and  officers
individually and as a group. To the best of our knowledge, each named beneficial
owner has sole voting and investment  power with respect to the shares set forth
opposite his name.

                                       15
<PAGE>

Security Ownership of Beneficial Owners:
----------------------------------------

Beneficial Owner    Class    Amount     Nature of Ownership   Percentage
----------------    -----    ------     -------------------   ------------
Arshad A. Shah     Common    -NIL-      N/A                   0.0 %

Faisel Naim        Common    -NIL-      N/A                   0.0 %

Joe Markevich      Common    -NIL-      N/A                   0.0 %
--------------------------------------------------------------------------------
TOTAL
Common Shares: 0

Security Ownership of Management:
---------------------------------

Beneficial Owner    Class    Amount     Nature of Ownership   Percentage
----------------    -----    ------     -------------------   ------------
Arshad A. Shah     Common    -NIL-      N/A                   0.0 %

Faisel Naim        Common    -NIL-      N/A                   0.0 %

Joe Markevich      Common    -NIL-      N/A                   0.0 %
--------------------------------------------------------------------------------
TOTAL
Common Shares: 0

ITEM 12. CERTAIN RELATIONSHIPS & RELATED TRANSACTIONS

None

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

                                    Exhibits
     (a) Exhibits

EXHIBIT
NUMBER   DESCRIPTION
-------  -----------
10.1     Articles of Incorporation*

10.2     Bylaws*

* Incorporated  by Reference on Form 10SB12G filed February 7, 2001, and amended
on March 13, 2001.

31.1 Certificate of CEO as Required by Rule 13a-14(a)/15d-14

31.2 Certificate of CFO as Required by Rule 13a-14(a)/15d-14

32.1 Certificate of CEO as Required by Rule 13a-14(b) and Rule 15d-14(b) (17 CFR
     240.15d-14(b))  and  Section  1350 of  Chapter 63 of Title 18 of the United
     States Code

32.1 Certificate of CFO as Required by Rule 13a-14(b) and Rule 15d-14(b) (17 CFR
     240.15d-14(b))  and  Section  1350 of  Chapter 63 of Title 18 of the United
     States Code

     (b) Reports on Form 8-K
         None

                                       16
<PAGE>

                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  Registrant  has duly  caused  this Report to be signed on its
behalf by the undersigned thereunder duly authorized.

Wireless Billboards Technologies Corp.

Dated: June 28, 2004

By: /s/ Arshad A. Shah
    --------------------
        Arshad A. Shah
        President

By: /s/ Joe Markevich
    --------------------
        Joe Markevich
        Treasurer

Pursuant to the requirements of the Securities Exchange Act of 1934, this Report
has been signed by the following  persons on behalf of the Registrant and in the
capacities and on the dates indicated.

Dated: June 28, 2004

By: /s/ Arshad A. Shah
    --------------------
        Arshad A. Shah
        President

By: /s/ Joe Markevich
    --------------------
        Joe Markevich
        Treasurer

                                       17
<PAGE>


                                  EXHIBIT 31.1
                                  CERTIFICATION

I, Arshad Shah, certify that:

1. I have  reviewed  this annual  report on Form  10-KSB of WIRELESS  BILLBOARDS
TECHNOLOGIES CORPORATION;

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  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 annual 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 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 annual 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 annual report (the "Evaluation Date"); and

     c)   presented   in  this   annual   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
functions):

     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
annual 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.

Date: June 28, 2004
/s/ Arshad Shah
------------------------
By: Arshad Shah, CEO

                                       18
<PAGE>


                                  EXHIBIT 31.2
                                  CERTIFICATION

I, Arshad Shah, certify that:

1. I have  reviewed  this annual  report on Form  10-KSB of WIRELESS  BILLBOARDS
TECHNOLOGIES CORPORATION;

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  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 annual 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 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 annual 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 annual report (the "Evaluation Date"); and

     c)   presented   in  this   annual   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
functions):

     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
annual 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.

Date: June 28, 2004
/s/ Arshad Shah
-------------------------
By: Arshad Shah, CFO

                                       19
<PAGE>

                                  EXHIBIT 32.1
                            CERTIFICATION PURSUANT TO
                                 18 U.S.C. 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In  connection  with the  Annual  Report  of  WIRELESS  BILLBOARDS  TECHNOLOGIES
CORPORATION  (the  "Company") on Form 10-KSB for the period ended  September 30,
2003, as filed with the  Securities  and Exchange  Commission on the date hereof
(the "Report"), I, Arshad Shah, Chief Executive Officer of the Company, certify,
pursuant  to 18  U.S.C.  1350,  as  adopted  pursuant  to  Section  906  of  the
Sarbanes-Oxley Act of 2002, that:

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

The  information  contained  in the  Report  fairly  presents,  in all  material
respects, the financial condition and results of operations of the Company.


                                                  /s/ Arshad Shah
                                                  ---------------------------
Date: June 28, 2004                                   Arshad Shah
                                                      Chief Executive Officer


                                       20
<PAGE>


                                  EXHIBIT 32.2
                            CERTIFICATION PURSUANT TO
                                 18 U.S.C. 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In  connection  with the  Annual  Report  of  WIRELESS  BILLBOARDS  TECHNOLOGIES
CORPORATION  (the  "Company") on Form 10-KSB for the period ended  September 30,
2003, as filed with the  Securities  and Exchange  Commission on the date hereof
(the "Report"), I, Arshad Shah, Chief Financial Officer of the Company, certify,
pursuant  to 18  U.S.C.  1350,  as  adopted  pursuant  to  Section  906  of  the
Sarbanes-Oxley Act of 2002, that:

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

The  information  contained  in the  Report  fairly  presents,  in all  material
respects, the financial condition and results of operations of the Company.


                                                   /s/ Arshad Shah
                                                   --------------------------
Date: June 28, 2004                                    Arshad Shah
                                                       Chief Financial Officer

                                       21
<PAGE>